Kaminska T. Accounting and Control of Capital Turnover: Theory, Methodology, Practice

The aim of the thesis is a scientific and theoretical basis and development of an integrated system of accounting and control of capital turnover of companies. Object of research is an accounting processes are displaying state formation, movement capital. The subject of the study is a set of theoretical, methodological and practical problems improving of organization and accounting and control of the circulation of capital. Research methods. Methodological basis of this study is the dialectical method of cognition. For the disclosure of the nature and content of the term "capital turnover", its components have applied the methods of theoretical generalization - analysis and synthesis, induction and deduction, systematic approach, comparison, analogy, abstraction. The main results that characterize scientific novelty and personal contribution of the applicant and submitted for protection are: first: - theoretically justified accounting functions based on the provisions of the economic theory and the formation of accounting model and control the of capital turnover of enterprises to improve the quality of information security management, that allows for socio-economic impact of management; improved: - Theoretical foundations of accounting and control capital turnover that enables to provide the necessary information about the owners of the company continuing its autonomy; received further development: - organization of accounting capital turnover by ensuring optimal approach to its components, contributing on the basis of accounting safeguards. The practical significance of the results is that the provisions and proposals thesis used: by the Federation of auditors, accountants and finance agriculture of Ukraine (reference number 02/06 dated 06.04.2013, the); the State Administration of Environmental Protection in the Region (certificate № 02-12/438/1 of 17.05.2013), the Department of Economic Development of the agricultural market Ministry of Agrarian Policy and Food of Ukraine (reference number 11 / 283 of 07/06/2013), the Financial Department of the Ministry of Internal Affairs of Ukraine (certificate № 15/4-3352 from 11.06.2013), the Nijinsky combined state tax inspection Chernihiv Oblast (certificate № 5875/10/18- 021/3 of 06.06.2013 y.) Agricultural holding Mria (certificate number 440 of 04.06.2013), the LLC "Capital Asset Management" (reference number 136/06 of 06.04.2013), the company "Ukrainian Farms" (reference number 121 of 28.11.2013), the SE "NDPPZ named by Frunze "(certificate № 2196/01-2 from 06.11.2013), the ALC" Terezin "(certificate number 124 of 26.12.2013), the LLC" Elite "(certificate number 121 of 23.12.2013, the); in the educational process of the National University of Life and Environmental Sciences of Ukraine (act number 012 of 05.30.2013), the Vinnytsia National Agrarian University (act number 172 of 07/06/2013 was).