Центральноукраїнський науковий вісник. Економічні науки. Випуск 6. - 2021
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Item Розвиток локальних облікових теорій на прикладі теорії управлінського обліку аграрних підприємств(ЦНТУ, 2021) Савченко, В. М.; Смірнова, І. В.; Смірнова, Н. В.; Savchenko, V.; Smirnova, I.; Smirnova, N.Стаття присвячена дослідженню галузевої специфіки аграрних підприємств при визначенні сутності та запровадженні на них управлінського обліку. Проведено аналіз існуючих підходів до розуміння сутності категорії «управлінський облік» та з’ясовано його специфіку щодо агропідприємств. Визначені завдання, які необхідно вирішити для створення ефективного управлінського обліку на агропідприємствах. Запропоновані етапи організації управлінського обліку в агропідприємствах. Проаналізовано переваги використання управлінського обліку аграрними підприємствами. Визначені складові успішного впровадження системи управлінського обліку. З’ясовані перешкоди і проблеми на шляху формування та забезпечення ефективного функціонування управлінського обліку. Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.Item Тестування системи обліку та внутрішнього контролю операцій з необоротними активами(ЦНТУ, 2021) Пугаченко, О. Б.; Фоміна, Т. В.; Puhachenko, O.; Fomina, T.У статті доведено, що процедури тестування займають важливе значення при оцінці системи обліку та внутрішнього контролю підприємства. З’ясовано, що наразі відсутнє єдине визначення поняття «тестування», що призводить до неузгодженості та неоднозначності застосування цього терміну. Встановлено, що тестування використовувалось переважно під час проведення аудиторських перевірок, а наразі межі його використання розширились і тести застосовуються при загальній оцінці системи обліку та внутрішнього контролю. Представлений тест оцінки системи обліку та внутрішнього контролю операцій з необоротними активами охоплює всі етапи «життєвого циклу» окремих їх видів на підприємстві. Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of transactions with non-current assets the method of graphical representation was used. According to the study results it was found that testing procedures are important in assessing the company's accounting and internal control system. It has also been found that there is currently no single definition of "testing", which leads to inconsistencies and ambiguities in the use of this term. It was found that testing was used mainly during audits to identify "weaknesses", to adjust the audit process and to use specific procedures. Currently, the limits of the use of testing have expanded and are used in the overall assessment of accounting and internal control system, and to establish its effectiveness and feasibility. We have deepened our understanding of the assessment of internal control system through tests and tried to change the attitude to the testing system as an effective management tool. The presented test of assessment of the system of accounting and internal control of operations with non-current assets covers all stages of the "life cycle" of their certain types in the company. Prospects for further research are seen in the development of tests of accounting and internal control of certain non-current assets (intangible assets, work in progress, fixed assets, investment property, long-term biological assets, long-term financial investments, long-term receivables, deferred tax assets, other non-current assets) taking into account industry characteristics, types of economic activity, organizational and legal forms of economic entities.