Prodanchuk M. Increasing the importance of accounting in management of agribusiness enterprises

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0515U000057

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

25-12-2014

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

Object of study: accounting system and the process of development in the management of agribusiness enterprises. Objective: improvement of theoretical, methodological and organizational principles of accounting as a priority component of management, clarification of content and increasing the effectiveness of your study process through conceptual, methodological and practical proposals for its development orientation to ensure effective management of agribusiness enterprises. Methods: structural and logical, semantic analysis, induction and deduction, synthesis, grouping, comparison, economic and mathematical methods, modeling, classification, dialectical. Scientific novelty: the first time the concept of strengthening the importance of accounting in agricultural business management, introduced to the theory and practice of accounting concepts "product accounting" in accounting theory based on a synthesis stage and prospects of accounting in the management of his singles out two new features: save capital and value-oriented; improved tools to ensure the quality of accounting information, methodological approach to reflect the accounting for transaction costs linked activities, organization of accounting, scientific reporting model, theoretical foundation component filling model of integrated reporting.

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