Pushkar M. Tendentions and Conformities of the Development of Accounting in Ukraine (theoretic - metodologic aspects).

The research deals with the investigates the problems of traditionalism in accounting and ways to overcome it. Systematic method to study the structure of accounting and perspectives of the development of accounting courses is suggested. The financial accounting system is studied and perspectives of its development are described: principles, limits, subject, method and indicators nesessary for a management system are precisely defined. Characteristics of managerial accounting subsystem are delineated; tasks, structure indicators, ways to use results for making practical decisions are given. The necessity and experience to use a controlling at Ukrainian enterprises are substantiated; definition of controlling, scope of its use, indicators for business management are explained in the dissertation.