Моделювання облікової політики у фокусі виробничого потенціалу та інноваційного розвитку підприємства

Introduction. At the domestic enterprises, in particular in the agrarian sector, in the conditions of development of modern economy questions of formation of accounting policy sharply arise. Accounting policy affects the final performance of the organization and the industry as a whole, allows you to generate reliable accounting information. Purpose. The purpose of the article is to determine the factors influencing the formation of accounting policies of agricultural enterprises and the development of their own proposals for the construction of accounting policies in accordance with international accounting principles. Results. The article considers the essence, content of the accounting policy of the enterprise. The main factors influencing the formation of accounting policies of agricultural enterprises are identified, as well as a structured list and grouping is proposed. It is substantiated that the selected internal and external factors are the only holistic system that ensures effective decision-making on the formation of accounting policies of the enterprise. It is established that the formation of accounting policies of agricultural enterprises in accordance with international accounting principles requires certain prerequisites, including the identification of factors influencing the choice and justification of accounting policies in accordance with international financial reporting standards. We have developed our own proposals for building a rational and effective system of formation of the accounting process in the transition to international accounting principles. Conclusions. Therefore, in the process of forming the accounting policy of agricultural enterprises it is necessary to take into account a group of internal and external factors that in one way or another affect its formation in the enterprise management system. In the absence of a single algorithm for the process of developing a comprehensive accounting policy for accounting, financial and management accounting and for tax purposes, taking into account IFRS, it is necessary to develop methodological approaches to the formation of a comprehensive accounting policy that allows to systematize and logically structure this process. and tax minimization and a number of other costs. Keywords: accounting policy; agricultural enterprise; accounting; internal factors; external factors.

The subject of the research is the processes of formation and use of labor and production potential of farm and private households of the population, management of its improvement and development. The purpose of the work is to identify the factors of formation and level and use of labor and production potential of farmers and private households of the population, as well as the justification on this basis of directions for its improvement and development management for the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. In the aggregate of the first – it is abstract-logical, dialectical, monographic, system-structural analysis and synthesis. Among the special methods were used statistical and economic methods (absolute and relative values, grouping, comparison), economic-mathematical (index), survey, modeling. Results of work. The priority value of labor and production potential in the development of farmers' and private households is substantiated. The state of their provision by material and technical means is determined. The level of use of labor resources is revealed. The factors of formation of components of resource potential of farms and private farms are substantiated. The problems and tendencies of development of labor and production potential at the level of the mentioned small forms of agrarian management and management are determined. Directions and sources of its improvement for the future are developed. The field of application of results. Theoretical conclusions and research results can be applied at the teaching of economic disciplines at universities in the training of specialists in the organization of production, management, economics and management. It is advisable to use practical proposals in improving the material and technical and labor supply of farm and private households, in the organization and development of rural areas. Conclusions. In a modern village, residents work in farmers' and private farms to meet the food needs of their own family and additional cash incomes. To improve their productivity, we consider it necessary to improve the production and labor potential. Support and development of social and industrial infrastructure, alternative types of employment, and rural areas as a whole are also of great importance. This is facilitated by the activities of rural communities, other measures of administrative and territorial reform in the countryside.

The career choice of a bachelor in accounting is really varied. They can become public accountant, company accountant or managerial accountant. Moreover, they can also choose to be governmental or educational accountant. There are a lot of factors to consider in choosing a career such as financial reward, professional training, professional acknowledgement, social values, working environment, job market and personality considerations. This is a descriptive research aimed to find out the most favorable career in accounting favored by Universitas Bunda Mulia accounting major students and to acquire their perception on factors influencing career choice. This research is done using tools analyzing frequency distribution by means of calculating the value of modus and mean and quartile. Based on the results, it is known that the career choice favored by Universitas Bunda Mulia accounting major students are to become managerial and public accountant. Managerial accountant is the most favorable and public accountant is the second most favorable. The student who have choose as managerial accounting have positive perception on the existence of professional training, social values, working environment and job market consideration. The students who have choose as public accounting have positive perception on the existence of professional training, professional acknowledgment, environment work and personality consideration. Keywords : Perception, career, public accountant, managerial accountant, educational accountant and governmental accountant .

For economic entities, business partnerships are not based on individual competition or improving individual business processes, but on improving supply chains. When making management decisions, the question arises about the performance indicators of business processes both at the level of an economic entity and at the macro level. When assessing the effectiveness of supply chains, it is necessary to assess the costs arising in the course of financial and economic activities. The logistics component has a large share in the supply costs. A full accounting of logistics costs allows you to obtain reliable information for the analysis and development of measures to reduce them, which increases the efficiency of the entire economic activity of an economic entity. The article proposes a classification of logistics costs according to the degree of added value creation and dependence on the volume of production, including the allocation of transaction costs, which make up a significant share in the overall structure of logistics costs. The classification of logistics costs should be transformed depending on the organizational and legal form of the organization and the field of activity. The system of accounting for the logistics costs of economic entities should highlight them when implementing all logistics functions; study information about the most significant logistics costs and the nature of their occurrence; study the interdependencies of logistics costs throughout the entire supply chain. The developed system allows keeping separate accounting of logistics costs on a separate account, which makes it possible to control them. In modern conditions, organizations are faced with the need to integrate various types of accounting, including accounting, management and statistical. The algorithm for the implementation of this task includes four stages: development of a methodology for the integration of accounting, management and statistical accounting; formation of management accounting policies; development of data transformation regulations; selection of software for the automation of statistical, accounting and management accounting

Currently, given the scale and types of activities, changes in legislation and the development of information technology, companies have different requirements for accounting and financial reporting. In this regard, the development of an effective accounting policy is a key factor in ensuring the successful operation of the company. The following issues remain unresolved in the scientific interpretation of accounting policies: peculiarities of developing accounting policies for different organisational and legal forms and sizes of business entities, the purpose of accounting policies for management accounting purposes, a clear list and specification of the stages of document development, the availability of a unified system for modelling accounting policies that could be used by those developing such a document, and the use of information technology to improve decision-making at various levels. The aim of the study is to improve the theoretical, methodological and organisational support of the process of formation of the accounting policy of enterprises and its legal support. The set of tasks aimed at achieving this goal is as follows: - Research and disclosure of the definition of accounting policy and its legal support; - list of possible factors that influence the process of creating an Accounting Policy Order; - study of information support for accounting policy by existing types of accounting; - disclosure of accounting policies as a factor influencing the formation of financial results of any business; - determination of the impact of accounting policies on the financial performance of the company; - provision of recommendations for improving accounting policies to enhance enterprise management. The study is based on the dialectical method, which provides for the disclosure of the essence of accounting policy, its tasks and functions. Depending on the nature of the task under study, the study used general scientific techniques and methods, such as the comprehensive method, which was used to collect, analyse and summarise information on the study of literary and legislative sources; synthesis, which allows combining and summarising the definitions of accounting policies that reveal their main content; tabular method, which was used to create tables containing numerical data, textual descriptions or a combination of both; modelling method, which was used to improve management. The scientific novelty of the obtained results lies in improvement of the theoretical, methodological and organisational foundations of the accounting policy of an economic entity and relevant recommendations for its formation and use. The obtained results of the study are to implement in practice the proposals for improving the methodology of accounting policy formation, its organisation and legal support.

<b>MARCH 2013 PLACEMENT ADS</b>

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The purpose of this study is to study the current problematic issues of accounting and valuation of fixed assets in Russian organizations and to develop recommendations for the elimination and prevention of these problems and the formation of an optimal accounting policy in the field of accounting of fixed assets of a commercial organization. The article uses such research methods as the study and gene- ralization of normative legal acts and scientific literature, logical and comparative methods of study. The main methods that can be used to optimize the accounting of fixed assets in the light of the latest regulatory and legislative changes that come into force from 2022 are summarized. Their impact on taxation and the complexity of accounting is considered due to the fact that companies with a common taxation system applying PBU 18/02 often face the problem of accounting for tax differences due to the use of different cost criteria for assessing fixed assets and different depreciation methods in financial and tax accounting. The selected methods of accounting and tax accounting should be fixed by a commercial organization in its accounting policy. At the same time, it is necessary to take into account all the emerging results of the application of the selected accounting procedures. It is revealed that the optimal methods that can be used in the accounting of fixed assets include: the cost limit, the method of depreciation, the use of dep- reciation premium, revaluation, creation of a reserve for the repair of fixed assets (repair fund), improvement of internal document flow for this accounting area. The proposed options for improving the accounting of fixed assets are also aimed at optimizing taxation. At the same time, it is necessary to note the effectiveness of these solutions, since a rationally selected method of financial and tax accounting of fixed assets will legally reduce the amount of property tax or income tax, which indicates the correct approach to the taxpayer’s financial policy. Alternative solutions contribute to improving and increasing the efficiency of accounting for fixed assets, and timely consolidation of the main optimal options in the accounting policy of the organization also allows you to clearly regulate business operations. The article uses such research methods as the study and generalization of normative legal acts and scientific literature, logical and comparative methods of study.

The publication discusses the debatable issues of scientists and practitioners regarding the formation of integrated reporting by enterprises in Ukraine, which gave the authors the opportunity to identify a number of methodological problems: lack of methodological support in the part of forming non-financial indicators; the formal nature of the accounting policy and the lack of clear regulatory and methodological support for its construction; weakness of methodical structuring of accounting policy depending on types of accounting; the imperfection of methodical structuring of the accounting policy depending on the types of accounting; inconsistency of the actual accounting methods with the chosen accounting policy. To solve these problems, the article proposes a three-level model of methodological support for the formation of integrated reporting. At the first level, an integrated methodological framework for generating financial and non-financial information has been developed; at the second level the development of a complex integrated accounting policy is proposed; at the third one, the method of forming integrated reporting was improved. The authors have developed an integrated accounting system for which it is proposed to use global accounting accounts: control, digraphic and unigraphic. The purpose of integrated accounting is defined, determined by management requests and the structure of integrated reporting, and may change according to the management's needs. The content of such an integrated accounting system of any enterprise will reflect the movement of its property, intellectual and labour potential, environmental and socio-economic factors influencing its activity and development strategy in financial and non-financial indicators. Methodical tools for creating a single information database of financial and non-financial indicators are proposed. The studied factors of influence on the accounting policy of the enterprise made it possible to understand that such a situation causes a negative impact on the information component of the enterprise and prompts the development of an accounting policy for methodical and organizational support of the preparation of integrated reporting. The article presents the structure of a complex integrated accounting policy in the methodically supported formation of financial and non-financial indicators, which corresponds to modern management principles.

SEPTEMBER 2014 PLACEMENT ADS

The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral system of accounting of non-financial assets of state institutions. The economic essence of the accounting policy was studied and analyzed in accordance with scientific and legal sources. It has been established that the accounting policy is one of the important documents of each institution, which defines the main methods, methods and techniques of accounting and reporting. A comprehensive approach to the formation of accounting policy regarding non-financial assets of state institutions has been formed and substantiated, which involves the analysis of the main factors that influence the formation of accounting policy with the determination of their features and impact on the institution's activities. Since the accounting policy and the validity of the application of methods, methods and techniques during accounting has a significant impact on the effectiveness of the functioning of the public sector institution. The accounting policy of state institutions is formed under the influence of various factors, both external and internal, which form organizational and information support. To substantiate the choice of the optimal model of accounting policy formation regarding non-financial assets of state institutions, taking into account internal, external, general and special factors of organizational and information support, which will ensure the formation of an effective and integrated accounting system of non-financial assets.

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312 students whose performance was followed throughout 3 semesters (4, 6, and 8) out of 8. Techniques of mean comparison and correlation were employed. The results suggest that the preuniversity accounting background was only found to have significant impact on the AMA course whereas skill in mathematics was found to affect student performance significantly in the MA course. It was evidenced that student performance in the MA course and overall was significantly affected by preuniversity ability, general undergraduate academic capability, and matriculation year. Student performance in the Financial Accounting course significantly correlated with performance in the subsequent MA and AMA courses. There is also evidence of a significant relationship between MA student performance and that of both CA and AMA. The findings of this study confirmed that the load of weekly registered hours has no negative impact on the student performance. It also suggested that accounting students had outperformed nonaccounting students in accounting and nonaccounting courses.

RIO GRANDE VALLEY, the Robert C. Vackar College of Business and Entrepreneurship, School of Accountancy invites applications from

The relationship between financial accounting and management accounting is inseparable in actual work, so we should seek mutual reference and application in enterprise management and services, and strive to achieve the dual needs of management and finance with the lowest human and financial cost. With the gradual convergence of the interests of the stakeholders of the enterprise and the operators of the enterprise, the blurring of the boundary between contemporary management accounting and financial accounting has become the basis for the integration of the two. At the data level, the original information sources of management accounting and financial accounting are basically the same; at the process level, management accounting and financial accounting communicate through various management accounting tools, enabling enterprises to make better use of accounting information to assist decision-making; at the reporting level, management The intersection of information generated by accounting and financial accounting constitutes the complete internal and external reporting of the enterprise. Data mining provides data support for the integration of management accounting and financial accounting. In this context, the deep integration of the two can effectively reduce data redundancy, promote the integration of corporate accounting processes, and restrict the distortion of accounting information, giving full play to the management function of accounting.

Subject. This article discusses the development of the accounting policy provisions in accordance with the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets, for the identification of fixed assets, their valuation, depreciation, write-off of objects from accounting, disclosure of information about fixed assets in accounting (financial) statements. Objectives. The article aims to analyze the provisions of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets in the context of its sections for the need for local regulation of certain issues of accounting for fixed assets, and develop options for internal regulations to include them in the accounting policy of an economic entity for the purpose of accounting for fixed assets. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and modeling. Results. The article identifies issues in respect of which local regulation is necessary on the basis of the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets, and offers options for the provisions of the accounting policy in order to form information on fixed assets of economic entities. Conclusions and Relevance. The article concludes that it is necessary to adapt the accounting policy of economic entities to the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets in connection with the need for its mandatory application, starting with the accounting (financial) statements for 2022. The proposed recommendations may be useful for further research on the formation of information on fixed assets of economic entities and for practical application by economic entities in drawing up the provisions of accounting policy for the purpose of fixed assets accounting.