Formation of accounting policy at the enterprise: problems and directions of their solution
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2019, Vol 5, Issue 5
Abstract
Subject of research – theoretical and methodical approaches to the formation of enterprise accounting policy, the problems of its implementation in the modern business environment. The purpose of writing an article is to study the approaches to the development of accounting policies of the enterprise, the allocation of its clear elements and the provision of proposals for the elimination of possible problems in its formation. Methodology of the work – the position of theories of scientists in the study of enterprise accounting policies using various scientific methods. The result of the work – the features of formation of accounting policy at the enterprise are investigated, the main problems of its creation are revealed and directions of their solution are proposed. Conclusions – the quality of accounting in the enterprise directly depends on accounting policies, which proves the importance of its complete, meaningful and clear formation. Effectively developed accounting policy positively affects the financial position of the company and ensures the effectiveness of its activities
Authors and Affiliations
D. V. HOLOVINA, O. F. OLEKSIUK, V. S. MUKOVIZ
Keywords
Related Articles
- EP ID EP622776
- DOI 10.5281/zenodo.3336029
- Views 124
- Downloads 0
Modern aspects of corporate social responsibility in Ukraine
In the article the theoretical principles of corporate social responsibility practices reasonably impact of corporate social responsibility for social and economic development of the business. Thesis there is determined...
Justification of preventive analytical tools in the format of effective sanation of construction enterprises
The article is devoted to the development of a common methodology organization of the system of financial risk management with regard to the functioning of the real estate companies in the construction market of Ukraine....
Gender inequality in the social insurance system
The article considers gender inequality in the social insurance system. The terminology of the concepts of «gender discrimination» and «gender asymmetry» in the system of social insurance is characterized. The author’s p...
Social and labor aspects of state regulation of the reproduction of human capital of the construction industry
The subject of the study is to determine directions of state regulation of reproduction of human capital of the construction industry in Ukraine. The purpose of the study is to determine of the directions of improvement...
Formation of accounting policy at the enterprise: problems and directions of their solution
Subject of research – theoretical and methodical approaches to the formation of enterprise accounting policy, the problems of its implementation in the modern business environment. The purpose of writing an article is to...