Role and place of integrated accounting in formation of institutional environment: problems of theory and practice

Auteurs-es

  • Olena Kolumbet Open International University of Human Development "Ukraine" 23 Lvivs’ka Street, Kyiv, Ukraine, 04071, Ukraine

DOI :

https://doi.org/10.15587/2313-8416.2015.43251

Mots-clés :

system, system approach, integrated accounting system, accounting system

Résumé

Existing approaches to the construction of integrated accounting system are considered and its role in the system of economic entities is investigated in the articles. Limitations of traditional accounting system are revealed, identified benefits of an integrated accounting system are identified. It is analysed connection of all types of accounting, analysis and control over planning that allow considering them as functions of applied management which are similar in content, objectives and purposes

Biographie de l'auteur-e

Olena Kolumbet, Open International University of Human Development "Ukraine" 23 Lvivs’ka Street, Kyiv, Ukraine, 04071

Candidate of Economic Sciences, Associate Professor

Department of Accounting and General Economic Subjects

Références

Babenko, I. P. (1911). Kurs dvoinoi bukhgalterii. S-Pb.: Izdanie V. I. Gubinskogo, 1106.

Barats, S. M. (1910). Kurs kommercheskoi korrespondentsii. S-Pb.

Blatov, N. A. (1930). Balansovedenie: Obshchii kurs. Lviv: Economicheskoe obrazovanie, 390.

Bradul, O. M. (2009). Oblikovo-analitychne zabespechennya menedzhmentu korporatsii. Kyiv. nats. torh.-econ. un-t, 69–70.

Butynets, F. F. (2005). Orhanizatsiya bukhhalterskoho obliku. Zhytomyr: PP "Ruta", 528.

Valuev, B. I. (1987). Kontrol v susteme vnutriproizvodstvenogo khozrascheta. Moscow: Finansy i statistika, 238.

Kireytsev, H. H. (2007). Globalizatsia ekonomiki i unifikatsia metodologii bukhgalterskogo ucheta. Scientific report at the 6th International Scientific Conference. "Scientific research in the field of accounting, control and analysis: theoretical and practical significance, and areas for further development". Zhytomir: ZHGTU, 68.

Palii, V. F. (2003). Sovremennyi bukhgalterskii uchet. Moscow: Izd-vo "Bukhgalterskii uchet", 792.

Petruk, O. M. (2005). Harmonizatsia natsionalnykh system bukhhalterskoho obliku. Zhytomir: ZHGTU, 420.

Pushkar, M. S. (1997). Kontrolinh. Ternopil, 146.

Sokolov, Ya. V. (1996). Bukhgalterskii uchet: ot istokov do nashykh dnei. Moscow: Audit: UNITI, 638.

Shyhun, M. M. (2009). Rozvytok modeliuvannya systemy bukhhalterskoho obliku: teoriya i metodolohiya. Zhytomir: ZHGTU, 632.

Borodkin, O. V. (2001). Vnutrishniohospodarskyi (upravlinskyi) oblik: kontseptsiya i orhanizatsiya. Bukhhalterskyi oblik i audit, 2, 43.

Heyer, E. (2011). Modeli vzaemodii bukhhalterskoho obliku ta opodatkuvannya prybutku. Bukhhalterskyi oblik i audit, 11, 18–28.

Herasym, P. M. (2003). Finansovyi, upravlinskyi ta podatkovyi oblik u hospodarskykh tovarystvakh. Ternopil: Economichna dumka, 480.

Hrebets, B. O. (2009). Kontrolinh yak suchasna systema upravlinnya. Economika ta derzhava, 12, 71–72.

Ivashkevich, V. B. (2003). Bukhgalterskii upravlencheskii uchet: [uchebnik.]. Moscow: Yurist, 618.

Kuzmina, M. S. (2007). Formirovanie upravlencheskoi uchetnoi politiki. Bukhgalterskii uchet, 4, 73–75.

Maksimov, V. (2008). Funktsionalna intehratsiya oblikovykh system na tsilovii osnovi. Economichnyi analiz, 3 (19), 299–303.

Nikolaeva, O. E., Shyshkova T. V. (2003). Upravlencheskii uchet: [uchebnik]. Moscow: Editorial URSS, 320.

Téléchargements

Publié-e

2015-05-27

Numéro

Rubrique

Economics