Osadcha T. Accounting and analysis of rent: theory and methodology

The thesis aims at solving the problem of accounting and analytical implementation of the rent management on microeconomic level and its macroeconomic control considering principles of concept of sustainable development. In the thesis is developed theoretical, methodological, organizational and practical principles of accounting and analysis of rent as an additional profit of the enterprise, the occurrence of which is conditioned by the influence of the processes of globalization, institutional changes of property relations. Researches are based on proof of recognition of rent by the object of microeconomic management and macroeconomic control, which requires adequate user requests of information provision by the accounting and analytical system. It is developed methodological approaches to the analysis of rent by forming of methodical principles of analysis of rent considering its features as one of the types of profit of the enterprise in the part of profitability of rent, its efficiency, the synergistic effect from the interaction of impact factors on the effective rate, which is the development foundation of methods of analysis of rent, which allow to characterize the absolute efficiency of managing the enterprise.