enterprise

Adaptation aspects of economic expertise in the circuit controlling the german model enterprise

In this article the adaptive aspects of the economic expertise in the circuits controlling
model of A. Dayle. In this approach, contours availability subsystem economic expertise be
implemented in two groups of tools: tools of planning and regulation of subdivisions (a
function of business process management) and management tools and incentives for workers
(people management function). Thus, for each set of business processes, goals of controlling is
actually derived from the objectives of the enterprise and are a direct reflection of the

Features design of enterprise formation intellectual potential

The features of the system of construction of formation of the intellectual potential of
enterprises based on process-structured design of its components are explored in this article. The
scientific opinions concerning the features and the need of develop this potential are developed.
According to results of studying the theory and practice of management of enterprises the system
proposed formation of the intellectual capacity of the entity for the main stages of its operation, such

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

Methodology of calculations of logistic costs and charges for delivery

The development of Ukrainian economics observed in the last years and its orientation towards the integration into the world economics community, as well as large-scale introduction of market relations require the radical structural changes of economic potential of subjects of entrepreneurial activity and adequate policy directed towards the increase in the efficiency of their economic activity.

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

Features internal audit investment projects

Maintenance of existing audits of investment projects, systematized views of scientists on the
development of subject area knowledge and practice. Shows ambush approaches of financial
accounting Ukrainian enterprises based on common principles set out in international standards,
standardization of national legislation with an international regulatory framework.
The causes of low efficiency of investment of domestic enterprises through causal factor
of influence on this fact the absence of an internal audit of investment projects. Argued that

Evaluation of the client efficiency outsourcing activities by major types of outsourcing

In the process of improvement of industrial and business activities of enterprises in
accordance with changes of competitive market environment the question of efficiency assessment
of outsourcing transactions which secure solid economic benefits and simultaneously generate line
of risks is very important. Despite the abundance of literature which examines the features of
evaluating the effectiveness of outsourcing, one of the outstanding issues today is the issue of

Peculiarities of auditor’s evaluation in the process of diagnosis enterprise’s financial condition

It was established that none of the recent studies or publications does not raise the question
of recognition of audit element integrated assessment of the financial condition of the company and
as a debating something that is worth discussing in local reputable scientific circles. The concept of
audit of the financial situation of the company in the current economic conditions is concretized.
The role and importance of modern auditing for a full and accurate assessment of the financial

Calculation by activity (activity-based costing) to drilling enterprise as a knowledge base formaking strategic management decisions

The methods of calculation of costs in the accounting system for the purpose of decision-
making in the strategic development of the company. Revealed differences in the various
methods of systematization of costs and calculation of production costs. The features of
approaches to different methods of calculation costs. Analyzed matching system for collecting
and processing information existing ata point in the methods of management, the
appropriateness of their use in the system of management accounting.