Homyn P. Formation of reporting system on agricultural enterprises

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0505U000009

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

28-12-2004

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

Research objekt: agricultural enterprises of the Ukraine. The aim of research: development of the methodological criterion and methodical of the shaping the system reporting factors in organic intercoupling with account provision and need for information for realization of management activity in agricultural facilities. Methods: system analysis, syntheses, analogy, information modeling (imaginative and material), study document reporting and register of the account for the manner and matter. Theoretical and practical results: is motivated decision of the scientific problem to methodologies and methodses of the shaping the system reporting agricultural enterprise and its scientist of the provision with account of the requirements of market economies that reveals itself in conceptual new scientific direction intercoupling and interdependences of the accounting and reporting. The scientific novelty: is theoretically motivated conceptual approach to dug and place reporting in holistic system of economicinformation, is advanced categorization type reporting with account of the contents economic object, which fall into its sphere, compositions and contents reporting forms, which answer the principle of the shaping to economic information. Implementation degree: offers are used by Ministry agrarian politicians Ukraines, management body as well in scholastic process Ternopoliskoy academies public facilities. Efficiency: use the offered developments enables to form methodological-motivated system reporting factors in organic intercoupling with methods their account provision. Sphere, sektor of use: agricultural enterprises of the Ukraine, high educational institutions.

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