Kashchena N. Methodology of the accounting and analytical support formation of trade enterprises economic activity management

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0521U101988

Applicant for

Specialization

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

30-09-2021

Specialized Academic Board

Д 64.088.02

Kharkiv State University of Food Technology and Trade

Essay

Object – the process of forming of accounting and analytical support for the management of economic activity of trade enterprises; Objective - the development and scientific substantiation of theoretical and methodological considerations and applied recommendations for the formation of service and accounting support for the management of economic activities of enterprises engaged in trade according to the information needs of stakeholders and the requirements of the old development; Methods - general scientific and special methodology; Results - development of new theoretical and methodological approaches to the formation of accounting and analytical support for the management of economic activities of enterprises engaged in trade according to the information needs of stakeholders and the objectives of the old development; novelty - scientific-applied approach to the formation of accounting and analytical support of economical activity management, organization and functional approach to creating the model of accounting and analytical support in the management of economic activity using the technology of accounting engineering through the strategic context of the cost of business, Methodological approach to the formation of management accounting in compliance with the requirements of providing transparency of accounting and analytical information, organization and methodological basis of analytical support of the economic activity management by developing the conceptual model of analysis of the economic activity, Methodological and scientific approach to identification of economic activity level of enterprises of trade, methodological support of controlling economic activity of enterprises of trade, Theoretical basis of economical activity management, conceptual basis of accounting and analytical support of economical activity management as a strategically oriented integrated system, Methodological approach to the assessment of the potential of forming economic activities of enterprises of trade, conceptual framework of strategic adaptive management of economic activities of enterprises of trade through the prism of accounting and analytical support by functional modelling; sphere (field) of use - trading enterprises, higher educational institutions.

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