Improvement of accounting registers for the purpose of timely management of an enterprise and control of its financial security Cover Image

Удосконалення облікових регістрів з метою своєчасного управління підприємством та контролю за його фінансовою безпекою
Improvement of accounting registers for the purpose of timely management of an enterprise and control of its financial security

Author(s): Andrey Makarenko, Tatyana Melikhova, Natalia Chakalova
Subject(s): Business Economy / Management, Methodology and research technology, Management and complex organizations, Accounting - Business Administration
Published by: Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди
Keywords: small business entities; accounting records; simplified form of accounting; management of problem sectors; financial reporting; control; financial security

Summary/Abstract: The subject of research is the accounting records of small business entities under the simplified form as components of themanagement of problem links and financial security of the enterprise.The aim of the study is to outline the need for adapting the accounting records of business entities in order to correct grouping ofinformation in accounting, timeliness of financial reporting, transparency of data for monitoring, facilities for analysis due to theeconomic realities of the modern world, changes in legislation and economic needs.Research methods. Based on the comparison, analysis and synthesis methods, which allow connecting or decomposing theobjects of study and comparing the results obtained, the suggestions for improvement of accounting records under the simplified formwere given and reasoned conclusions were made.Results of the work. The article deals with the adaptation of the accounting records of a small business entity under the simplified form fortimely management of an enterprise and control of its financial security. The accounting records of a business entity under the simplified formwere improved, including adjustments for certain columns and rows according to a introduced simplified chart of accounts.Scope of application of the results. Scientific research in the field of small business entities at formation of the main areas ofimplementation of enterprise management and control of its financial security.Conclusions. We substantiated the necessity and expediency of using the improved accounting records of small business entitiesunder a simplified form presented in the paper.

  • Issue Year: 1/2014
  • Issue No: 22
  • Page Range: 85-95
  • Page Count: 11
  • Language: Ukrainian