Theoretical-conceptual Background, Methodical Approaches and Criteria for Establishing Business Results in Accounting and Financial and Economic Thought of Galicia (Second Half of the Xix - First Half of the Xx Century).

The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today’s financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization.

Decommissioning of Fixed Assets and Land Recovery: Accounting and Assessment

The existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated.

Reserve and regulatory objects in accounting theory and practice: origins and evolution of the world accounting thought within the framework of the developments by the western ukrainian scientists of the 19th - middle 20th cent.

There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity.

Accounting for an Intangible Component of a Trading Company’s Equity Capital

The economic nature of intangible assets as components of trading company’s equity capital is disclosed. Theoretical and methodological provisions of intangible assets accounting are analyzed and the existing problematic aspects of reflecting these objects in the accounting system and financial reporting are presented. There are proposed some aspects of improving methodology of accounting intangible assets in their interrelation with the value of the trading company’s capital.

Connetions between theaccounting information system and the logistics system of the economic entity

The aim of this study is to identify similarities between the accounting information
system and the logistics system of an individual economic entity. The background for this type
of analysis is provided by the characteristics and the role of the individual information
company where the key role regarding the economic information is played by accounting. The
presentation of the main characteristics and functions of accounting as well as the definition of
the notion and the characteristics of logistics will be followed by the answer to the question

Experience of accounting and analytical maintenance of “maslosoyuzom” in the first half of the twentieth century

Reveals the importance of historical research establishment and development of
accounting and analytical support for the system analysis of the current practices and current
research in the subject field of economics. Deals with the historical experience of accounting
and analytical maintenance of “Maslocoyuzom” which was a leader in the processing of milk
at Western in the first half of the twentieth century, including the structure and content of the
accounting and analytical information to support the appropriate management decisions in

Accounting policy for unfinished production

In the article the problem of accounting policies of work-in-progress are researched.
Work-in-progress is one of the key objects of accounting because it directly influence on
financial position and financial results of enterprise. Despite the possibility of using
alternatives in accounting and reporting, the problem of accounting policies of work-in-
progress becomes relevant.
In the article theauthors’suggestions in part of isolatingelementsof accounting
policiesregardingwork in progress are summarized. Due attentionis given toestimation of

Theoretical foundations of improvement organization payroll

The role and importance of wages in the public and socio-economic development and the
necessity to improve accounting as the basic information system that provides for the
formation of information resources in order to manage the system of remuneration. The
essence of wage and its impact on accounting, set difference and relationship between the
concepts of “wages” and “salary” defined objects and elements of payroll principles and
criterion of perfection, the essence of which lies in the complex systematic approach that

Methodological approaches to accounting operations revenues non-current assets

The economic interpretation of the notion “income” in the scientific literature has been
considered that has made it possible to systematize the main ways of non-current-assets revenues to
the company. For this purpose the analysis of scientific publications related to the revenue fixed
assets in Ukraine for 2011-2013 has been carried out and two issues discussed by scientists have been
singled out: an accounting reflection of revenue fixed- assets transactions and their tax issues.

Normative regulation of accounting and accounting policy of service enterprises in Ukraine

The essence to the definition of the term“accounting policy of the enterprise” is represented in
the thesis. It is mentioned factors that must be taken in to an account during the formation of the
enterprise accounting policy. Proceeding from the principles of accounting, the accounting policy
should be shaped in a certain sequence when each previous stage provides realization of the next. It is
advisable to highlight the threemain stages of accounting policy: preparatory, organizational and final.