Malyuga N. Evaluation in Accounting: Theory, Practice, Perspectives (on the example Zhitomyr region enterprises)

Research objectives: Theoretical grounding of role and importance of evaluation in accounting, determination of methodological principles of development and improvement of current evaluation techniques dealing with assets of enterprises in modern conditions, development of practical recommendations for evaluation influence of business results, grounding of current evaluation techniques on the base of theoretical and practical analysis. Methods: scientific dialectical, method of analysis and synthesis, logical and historical, induction, comparison, scientific abstraction, statistic and economic research. Theoretical and practical results: the economic meaning of the following terms is substantiated: objects of evaluation; evaluation process, technology, objectives, date and function; evaluation in Accounting principles is determined; the principles of assets classification are improved; the ways of evaluation foundation and evaluation realization in Accounting policy are introduced. Novelty of introduce d: Completed and improved existing classification of valuation in accordance with the modern accounting organization requirements; models of the classification structure of enterprises assets are worked out; the technique of evaluation of the enterprise assets has been improved; possibilities of enterprises use of different evaluations while computerizing of Accounting. Implementation degree: The Company "Житомирнаф-топродукт" has improved main statements of dissertation thesis. This company unites 10 bread-baking plants; company "Житомирський комбінат силікатних виробів". Research results are used in teaching-guides, reference-books, which are used in ZIET and other institutes in Ukraine. The main statements of research are used in running lectures of accounting principles, financial and management accounting on Economics and Management Department in ZIET. Efficiency: It improves an amplification of calculation and definition of financial results, that supplies managers and investors with up-to date informat ion for making management and investment decisions. Sphere, sector of use: Business activity of businesses of all ownership forms