accounting

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.

The results of the critical analysis of the unification of financial and tax accounting, identified
aspects of the comparability of these types of records. Investigated parity methodological framework
set out basic principles of tax accounting standards accounting standards.
The article presents considerations concerning the problemofmethodological study of creative
functioning taxation and its unification of financial accounting. There is a lack of scholarly attention

According to the normative documents for the organizing and conducting of accounting
in the Ukrainian enterprises, it is provided that accounting of profits, expenses and financial
results should be carried out by certain types of economic activities (operational, financial and
investment activity). But there is no methodology recommended for the activities of capital
investment. In this connection, the articles describes the necessity of establishment on the
enterprises the systematic financial accounting of profits, expenses and financial results from

The application of international financial reporting standards (IFRS) in Ukraine has led
to contradictory approaches in business accounting of enterprises. First and foremost it is
connected with different tasks which are solved by accounting and IFRS. The combination of
such different tasks is likely to cause the inability of accounting records to perform its core
functions and its essence would be distorted. The article describes the possible approaches to
solving the problem of the accounting and IFRS coexistence.

The article deals with theoretical and methodological approaches and scientific reasoning
in revealing the nature and procedural direction of double-entry bookkeeping as a defining
element of the methodology that the determining effect on method of aggregating information
flow in the accounting system. Presented and summarized the views of scholars on the historical
background and the factors that led to the emergence of double-entry, the interpretation of its
content within the law, exchange, philosophical and book accounting theories.

The existing approaches to understanding of essence of an accounting reality in
conditions of use of the concept of constraint multialternativeness have been analyzed. Analysis
of objective selection tools accounted for in accordance with the terms of the company. Argued
that the existence of differences between accounting and economic reality makes it necessary
inclusion of objects accounting components that allow to compensate for this difference.
Reveals the level of interconnection of methodological principles for financial and

Reveals the importance of information sources for economic management in the
conditions of post-industrial economy, its task is to provide a wide range of involved parties. It
is argued that the accounting system does not provide for the formation of a database of
relevant financial and economic transactions engaged subjects of informational knowledge
economy, not provide figures forming all kinds of statements. We prove that the accounting
system makes it impossible to obtain the information necessary for strategic management

One of the sources of financing of non-commercial and non-profit organizations is
charity. It can be not only non-commercial and non-profit organizations in the form of
charitable organizations, and other nonprofit organizations for certain needs. Also non-profit
organizations often receive humanitarian aid, extremely common is getting it from abroad.
Recognition received funding for charitable or humanitarian aid is an important prerequisite
for its recognition.

The paper presents opinions of farmers on strategies for the management of stocks in
farms of Lublin province. The purpose of research was to define the strategies as well as the
farmers’ plans concerning stock management on farms in Lublin province. The choice of
farms has been intentional. The research constitutes of the entities from the Lublin province
taking part in the Polish system of FADN (Farm Accountancy Data Network) which run
agricultural accountancy supervised by the Institute of Agricultural and Food Economics in
Warsaw (IERiG -PIB).

Обґрунтовано доцільність управління діяльністю підприємства з капітального інвестування на засадах автономності та комерціалізації. Запропоновано здійснювати системне управління доходами, витратами та фінансовими результатами цього виду діяльності відокремлено від операційної та інших видів діяльності підприємства. Визначено, що для досягнення цієї мети як найважливіший фінансовий інструмент слід використовувати бюджетування локальних та загальних інвестиційних проектів. Розроблено форми окремих видів бюджетів, наведено методику і приклади їх складання.