Rozheliuk V. Organization of Accounting at Food-Processing Enterprises

The thesis deals with the comprehensive research of information economics impact upon accounting organization at food-processing enterprises. There was updated the notion "organization of accounting" due to which its key requirements and main constituents including new ones substantiated. The author proved the necessity of preliminary assessment of efficiency of organization measures by means of application of common accounting criteria and developed theoretical essentials for protection of accounting data that influence upon economic agent's competitive position on the food-staff market as well as the necessity to use the accounting operations as a producer of both accounting data and knowledge being suggested to be used as extra source of revenues. There was proposed the updated list of the components for organization of accounting and 4-level model of accounting was formed. The author suggested the project of National Standard of Accounting "Organization of Accounting for Economic Agent" and Annex "Substantiation of Necessity of Alternative Approach to Accounting" to Order "About Accounting Policy". There were also substantiated the essentials of integrated (combined) accounting for food-processing enterprises and the leading algorithm of its implementation was elaborated. The classification of production expenses was updated and the list of calculation entries for food-processing enterprises was specified. The theoretical essentials of operation expenses accounting at food-processing enterprises were elaborated on the basis of graph theory. The author developed the theoretical basis for transformation of accountants' knowledge into production factor and investigated organizational and practical aspects of their positioning as intangible assets. There was identified a number of problems that appeared under the process of harmonization of domestic accounting with international standards and a list of stages to implement it was proposed.