accounting

Мета – Метою дослідження є критичний розгляд існуючих наукових підходів до ролі та структури обліково-аналітичного забезпечення в управлінні зовнішньоекономічною діяльністю на рівні підприємства, з особливим акцентом на управлінні ризиками. Дослідження зосереджено на концептуальних моделях та алгоритмах побудови системи управління зовнішньоекономічною діяльністю, висвітлюючи функції бухгалтерської системи та її роль як управлінського інструменту.

Purpose – The purpose of the article is to summarise economically oriented accounting theories and to examine their explanatory potential regarding the voluntary disclosure of accounting information by business entities. The study focuses on the theoretical interpretation of voluntary disclosure through the lens of signalling, agency, and resource dependence theories, along with a critical assessment of the applicability of impression management theory to accounting practices.

The rapid development of market relations, Ukraine’s integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common.

Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users.

Modern theoretical and applied principles of digitalization and its impact on the information security of enterprises are revealed. The main digital trends that determine the directions of development of accounting and financial reporting. Peculiarities of the Ukrainian economic environment and possibilities of introduction of the means of informatization developed in the world theory are analyzed. The mechanisms of large-format automation of financial reporting processes and the use of document flow in the activities of Ukrainian enterprises are studied.

The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation.

Information for the management of economic entities is formed in accounting and does not lose its value in time for research and development of practical recommendations for the future. The Accounting Book of the Lviv Mint of 1656–1657, partially developed by historians, is a unique source of research and analytical experience in the management of public sector economic entities in emergencies, such as the war between the Polish-Lithuanian Commonwealth and Sweden (1655-1660).

A critical analysis of globalization processes in the economy is considered and conducted, with an emphasis on the factors of increasing competition. It is established that due to the development of scientific and technological progress of new approaches to socio- economic development requires the formulation of a new type of institutional environment. It is argued that an important tool for increasing the competitiveness of the economy are the processes of adaptive clustering.

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.

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.