Osadcha O. Harmonization of accounting support for controlling generation of financial outcome in business entities

The dissertation contains a theory as well as scientific and practical recommendations aimed at increase of information capacity in accounting support to control generation of business entities financial outcome. Concept of managerial accounting system of financial outcome as control system instrument has been developed. In particular, the structure of accounting policy for the subsystem of managerial accounting has been characterized; the content of parts in managerial accounting policy has been analyzed - organizational, methodological and technical; the structural stages of financial outcome in managerial accounting have been shown in details, taking into consideration international practice. In order to increase the quality of accounting-and-analytical information on controlling the generation of business entities financial outcome, the content of methodological support in the process approach to the bookkeeping of financial outcome has been introduced. Accounting process charts have been developed, business activity entity and state-financed entity being taken as an example. The charts can be used in practical activity of the above mentioned entities when implementing the process approach into bookkeeping using cross-functional principle.