Struk N. Accounting system of business partnership: methodology and organization

The object – is a process of formation of the accounting system of business partnership, its methodological and organizational provision. The aim – is the development of theoretical, methodological and organizational provisions of the accounting system of business partnership in the context of improvement of its modern scientific paradigm and formulation of practical recommendations for increasing the level of informativeness of accounting data for decision-making on the expediency of partner relations. Methods – general scientific, philosophical and empirical: analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, generalization, dialectic, systemic, historical, sociological, statistical and mathematical, graphical and table interpretation. The results are characterized by improvement of the theory and practice of financial and management accounting of business partnership based on development of methodological and organizational components of the accounting system of business partnership. The novelty – is introduced by development of the theoretical, methodological, organizational provisions and formulation of practical recommendations aimed at defining and development of elements of the accounting system of business partnership in the context of formation of the information support for the adoption of prudent solutions by users. It was implemented by the Department of Tax, Customs Policy and Methodology of Financial Accounting of the Ministry of Finance of Ukraine; The State Statistics Service of Ukraine; Ministry of Economic Development and Trade of Ukraine; Department of Agricultural Development of Lviv Regional State Administration; LLC “Titan-Group”; PRIVJSC “Khlibprom Concern”; OJSC “L’vivs’kyy Oblasnyy Vyrobnychyy Rybnyy Kombinat”; CJSC “Halychyna”; PUBJSC “Galnaftogaz Concern”; PRIVJSC “Geotechnical Institute”; CPC ”Lvivholod”; PRIVJSC “Lvivskyi Kholodokombinat”; LLC “Podillyanaftozbut”; as well as in educational process of the Ivan Franko National University of Lviv and the Institute of Political Science of the University of Warmia and Mazury in Olsztyn (Poland). Scope of application – business activities.