Gogol T. Accounting and analytical support for the management of small businesses of Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0515U000422

Applicant for

Specialization

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

28-05-2015

Specialized Academic Board

Д26.006.06

Essay

This thesis is devoted to solving complex problems of accounting and analytical solutions for small business management by improving the theoretical, methodological, methodical and organizational issues of accounting and analysis, developing practical recommendations and suggestions. In this dissertation the concept of accounting and analysis in the small business sector developed, within which the main reforming ways and directions of accounting and analysis are defined, considering market economy requirements, international financial reporting standards and the modern informational needs of users. Improved theoretical and methodological basis of accounting, improve accounting standards for the small business sector, proposal for an integrated approach to the formation of accounting policy, grounded methodical principles of disclosure and structuring of information in terms of simplified forms of financial statements. Improved methodical and organizational position of analysis, methods of evaluation of the economic potential, risk assessment activities and the probability of bankruptcy in the information support of small businesses.

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