documentation

Аналіз сучасних засобів автоматизації роботи з електронною документацією

Розглянуто основні засоби автоматизації роботи з електронною документацією, відзначено переваги застосування електронного документообігу в установах та орга- нізаціях. Проаналізовано сучасні програми та системи, які можуть реалізувати застосування електронного документообігу. Відзначено важливість використання автоматизо- ваних систем у туризмі.

Photo Reportage in the Genre of Modern Photojournalism

This article is about that in modern conditions in system of genres of journalism which is used to represent something characteristics and definitions of certain genres become too blurred and not clear. Theorists and practitioners of photojournalism give their, sometimes not justified, definitions to genres which much more disorients people, who are trying to master the theory of photojournalism. The author pays attention to that in publications about essence and purpose of genres some genres, even photo reportage, are interpreted in different ways.

Management accounting of higher education institutions: implementation stages

In the article the essence and importance of management accounting in higher education were investigated. The main reasons for the need to actively search for effective methods of organization and management accounting and the peculiarities of its main components were defined. We described the sequence of actions on the implementation of management accounting in higher education and the organization of educational process in accordance with the new methods of decision-making.

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

Primary account reserves on enterprises

With a help of analysis was noticed that documentation of the transactions with the
provisions of enterprises is imperfect. In practice, businesses are experiencing problems related to
the lack of regulatory documents, which are necessary for the creation and use of specific reserves.
The main source documents for accounting reserve is an accounting statement and calculations
accounting. These documents are drawn up in any form and may not be adapted to the
information needs of users. These primary documents can also cause doubt in recognition of the