УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №4-2017

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

49

Section: Accounting and Auditing
UDC 657.42
Suprunova I. V., Kyryluk B. L.
The Features of Stock Valuation in the Context of Computerized Accounting (p. 302 - 307)

The valuation of assets, in particular stocks, has always been one of the main accounting issues, since there is a variance in the determination of the transaction amount, which is a topical task for management. The choice of stock valuation should be considered in terms of economic feasibility, determination of financial result, and be part of the enterprise’s strategic plan. The article defines methods for valuation of decrease in the production stock, their advantages and disadvantages, considers directions of modeling the stock valuation in Ukraine, the USSR, and the IFRS, for each of these can offer an alternative choice. Automation of the relevant processes in the enterprise has been considered, which ensures the timeliness of calculations and the choice of the best valuation variant, reduces the labor intensity and generally creates a unified information and communication system for enterprise, with a view to prompt providing data on assets and, in particular, on stocks.
Keywords: automation, production stocks, information barriers, information and communication system, stock valuation methods, accounting valuation.
Fig.: 1. Tabl.: 2. Bibl.: 14.

Suprunova Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]
Kyryluk Bogdan L. – Applicant, Department of Accounting and Auditing, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 4

Download article (pdf) -

Reference to this article:
Suprunova, Iryna V., and Kyryluk, Bogdan L. (2017) “The Features of Stock Valuation in the Context of Computerized Accounting.” Business Inform 4:302–307.


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 |

 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»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster