Grinko A. Methodology and organization of accounting reproduction of fixed capital.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0516U000020

Applicant for

Specialization

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

24-12-2015

Specialized Academic Board

Д 64.088.02

Kharkiv State University of Food Technology and Trade

Essay

Object:is the theory and practice of organization of accounting reproduction of fixed capital on Ukrainian enterprises;purpose: is the formation of theoretical methodological basis of accounting reproduction of fixed capital and its organization on Ukrainian enterprise in terms of using newest information technologies;methods: general scientific and specific;results: the grounding of integrated conceptual basis of accounting reproduction of fixed capital, recommendation development on its organization and methodological components improvement and methodology of complex problem solving of accounting computerization on the basis of modern computer technologies;novelty: is the grounded concept of reflection in information system of accounting and financial reporting of the fixed capital object on the basis of its entity approximation, the new paradigm of fixed capital accounting is designed and shown, the methodological approaches for balance policy forming, in particular fixed capital, are grounded, the concept of knowledge base forming on the stages of accounting policy of fixed capital reproduction development is proposed;results: are implemented in the production and learning process.

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