BUSINESS INFORM №11-2016

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

53

Section: Accounting and Auditing
UDC 657.24
Kosata I. A.
The Role and Place of Accounting in the Enterprise (p. 320 - 324)
Accounting takes one of the leading places in the system of enterprise management. It reflects the real processes of production, circulation, distribution, and consumption, comprising the information base for characterization of financial status and planning the activities of enterprise. Using the information provided by accounting, one can develop a strategy for the functioning of enterprise, including the following: 1) efficient use of available resources; 2) control of the current activity of enterprise; 3) planning its strategy and tactics; 4) eliminating subjectivity in the managerial decision-making; 5) forecasting indicators of the enterprise development, and 6) finding reserves to enhance the efficiency of its work. Thus, the accounting system is of great importance to the work of any enterprise, is designed to provide complete, accurate and reliable information to make informed managerial decisions, both by internal and by external users.
Keywords: accounting, enterprise, managerial accounting, decision-making
Fig.: 2. Bibl.: 12.

Kosata Inna A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 8

Download article (pdf) -

Reference to this article:
Kosata, Inna A. (2016) “The Role and Place of Accounting in the Enterprise.” Business Inform 11:320–324.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster