accounting

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

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

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

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

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.

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.

The problems of planning and accounting the innovation activity of company during its 
development are considered. The prospects for the development of any company today are 
increasingly dependent on its business reputation and the possibility of introducing innovations. 
Innovative activity is not represented directly in financial accounting. The existing accounting 
system doesn’t encourage activities on strategic development and ensure the growth of its value. 

Solved parameters operating businesses in today’s economy. Shows the contents of the financial and economic factors affecting the change in the nature of operations of a modern enterprise. Outlined the impact of these factors on the change of accounting and analytical processes, expanding their basic objects.  
This publication be considering the study of the economic substance of operations and its place in the modern business environment. The basic internal factors and environmental 

The place of economic security in the structure of national security is analyzed. Its 
internal structure is analyzed in the article. The influence of accounting as an information 
providing of management of public finances to financial security as a part of economic 
security. The list of indicators of fiscal security is presented. The author proved that 
information support of public finance management has an indirect impact on each of these 
indicators. The directions of modernization of public finance and accounting systems are 

Identification of accounting in modern conditions from the point of view of the processes
of identifying, measuring, registration, accumulation, generalization, storage and transmission
of information about the activities of the entity's external and internal users for decision
making can be solved by simulation of accounting and economic structures in combination
with the relevant correspondence of accounts.
The article outlines the possibility of formalization of accounting from the point of view