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UDC 657.24
EXPRESS-OVERVIEW OF THE PROCESS OF ACCOUNTiNG REFORMATiON iN THE PUBLiC
SECTOR OF THE UKRAINIAN ECONOMY
© 2016
FARION A. I.
UDC 657.24
Farion A. I. Express-Overview of the Process of Accounting Reformation in the Public Sector of the Ukrainian Economy
The process of adaptation of the Ukrainian accounting system to European standards is a significant step to the cooperation of Ukraine with the European Union. The implementation of the accounting modernization program in the public sector is going slower than in other areas, and it hinders the powerful driving force of reforms because the number of budgetary enterprises, institutions and organizations in Ukraine is more than 100 000 (entities in the spheres of education, science, sports, medicine, culture, public services, and legislative and executive institutions). In this respect searching for the new ways to improve national approaches to the modernization of the accounting system in the public sector of economy is very important since the cooperation of Ukraine with international organizations, financial institutions, and its activity in stock currency and investment markets should be conducted in compliance with international standards, require openness and transparency of the information on economic issues.
Keywords: public sector of economy, accounting, adaptation, reforms, accounting policy, international accounting standards, institute of public accountants/ Fig.: 8. Bibl.: 15.
Farion Antonina I. - PhD (Economics), Associate Professor of the Department of Accounting in the Public Sector and Service Sector, Ternopil National Economic University (11 Lvivska Str., Ternopil, 46020, Ukraine) E-mail: secretmail_antonina@ukr.net
УДК 657.24
Фарон А. I. Експрес-огляд процесу реформування бухгалтерского обл'ту в державному секторi економки Украни
Процес адаптацИ системи бухгалтерського облку до европейських стандарт'^ е значним кроком на шляху до сшвпрац УкраНи та Евро-пейського Союзу. Програма модертзацп облку в державному секторi в'дбуваеться значно пов'шьшше, н'ж у нших галузях, а це гальмуе по-тужний агрегат рушшноi сили, оскльки кльксть бюджетних тдпри-емств, установ та органiзацiй в УкраЫ перевищуе 100 тисяч. Узв'язку з цим особливоi актуальностi набувае пошук шляж удосконалення нацональних пiдходiв щодо модершзацП системи бухгалтерського облку в державному секторi економки, оскльки сшвпраця Украни з мiжнародними органiзацiями, ф'шансовими установами, д'тльшсть на валютних, фондових та швестицшних ринках потребують вiдповiд-ност'> мiжнародним стандартам, в'дкритостi та прозоростi 'тфор-мацП з економ'нних питань.
Ключов'! слова: державний сектор економ'ши, бухгалтерський обл'ш, адапта^я, реформи, обл'шова полтика, м'жнародт стандарти бухгалтерського облiку, 'шститут державних бухгалтер'¡в. Рис.: 8. Ббл.: 15.
Фарон Антонна 1ва^вна - кандидат економiчних наук, доцент ка-федри облку в державному секторi економки та сферi послуг, Терно-пльський нацональний економiчний ушверситет (вул. Льв'вська, 11, Тернотль, 46020, Украна) E-mail: secretmail_antonina@ukr.net
УДК 657.24
Фарион А. И. Экспресс-обзор процесса реформирования бухгалтерского учета в государственном секторе экономики
Процесс адаптации системы бухгалтерского учета с европейскими стандартами является значительным шагом на пути сотрудничества Украины с Европейским Союзом. Программа модернизации учета в государственном секторе происходит значительно медленнее, чем в других отраслях, а это тормозит мощный агрегат движущей силы, поскольку количество бюджетных предприятий, учреждений и организаций в Украине превышает 100 000. В связи с этим особую актуальность приобретает поиск путей совершенствования национальных подходов к модернизации системы бухгалтерского учета в государственном секторе экономики, поскольку сотрудничество Украины с международными организациями, финансовыми учреждениями, деятельность на валютных, фондовых и инвестиционных рынках требуют соответствия международным стандартам, открытости и прозрачности информации по экономическим вопросам. Ключевые слова: государственный сектор экономики, бухгалтерский учет, адаптация, реформы, учетная политика, международные стандарты бухгалтерского учета, институт государственных бухгалтеров. Рис.: 8. Библ.: 15.
Фарион Антонина Ивановна - кандидат экономических наук, доцент кафедры учета в государственном секторе экономики и сфере услуг, Тернопольский национальный экономический университет (ул. Львовская, 11, Тернополь, 46020, Украина) E-mail: secretmail_antonina@ukr.net
The notable changes in the Ukrainian economy could not be avoided in such an important sector of the economy as budgetary (government financing) institutions. To perform the reform of the accounting system, it is advisable to investigate the experience of other countries, at the same time defining criteria of correlation between similarity and disparity of the state management sector as well as justify the necessity of important changes for maximal approximation of the national accounting system to the international standards.
Solving the defined tasks would promote the reduction of the divergences between the accounting systems, terms and usage of optimal approaches to the accounting reform in the public sector of Ukraine.
A considerable contribution to the development of accounting in the public sector was made by L. Hizatulina,
0. Doroshenko, T. Yefymenko, Y. Kaliuha, O. Kantsurov, S. Levytska, L. Lovinska, S. Svirko, N. Sushko, O. Chechu-lina, O. Chemerys, F. Butynets, R. Dzhoha, H. Kireitsev, T. Khomuliak and others. Many scientists deal with the problems of implementation of the international standards in accounting practices of budgetary institutions: P. Atamas, Y. Diedkov, O. Doroshenko, T. Yefimenko, Z. Zhutova,
1. Kondratiuk, D. Pankov, V. Samborskyi, P. Atamas, R. Dzho-ha, S. Zubilevych, V. Lemishovskyi, V. Matvieieva, T. Melnyk, P. Petrashko, T. Pysarenko, L. Safonova, and Y. Shara.
The process of the accounting reformation according to the international standards has been lasting for a long pe-
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riod in Ukraine, however, the process of the accounting and reporting system modernization in the public sector stands considerably behind the similar processes in the private sector. Whereas budgetary institutions are direct executors of government functions, full-fledged economic entities both at the macroeconomic and microeconomic level, participants of the budget implementation process in terms of its expenditure and revenue components [7], then it is the budget process that is the basis of the efficiency of conducting reforms in this sphere. The reform of the accounting and financial reporting process in the public sector is conducted slower than it is required by the rate of changes in the global economy. Since the process of reformation has been started and is going on around Europe, there already exists a sufficient basis for comparing practical achievements of countries of Europe and Asia (Fig. 1).
2012 2010 2008 2006 2004 2002 2000 1998 1996 1994
2000
20042005 2006 2007 2008 2009 2010 2011
Fig. 1. The beginning of the accounting reformation process in the public sector in countries of Europe and Asia (by years)
In the public sector of Ukraine the accounting reforms are to be realized in two stages by 2017. The first one began in 2007 and ended in 2013 by bringing changes in the legislation, preparing national accounting standards for the public sector. The second stage provides implementing the key elements of the reform, strengthening the legal framework of accounting and reporting (in accordance with IPSAS), using and creating unified ITs for government organizations according to budget classification based on guidelines of the Government Finance Statistics Manual 2001 [2], implementing the National Accounting Provisions (Standards) in the Public Sector and Chart of Accounts in the Public Sector [11].
The process of the accounting reformation in the public sector is carried out in many European countries (Fig. 2).
The main provisions of accounting reforms of the public sphere in Ukraine according to the legal requirements are stated in the CMU Resolution "On approval of the modernization strategy of the accounting system in the public sector for 2007-2015" № 34, January 16, 2007 [14]. However, most of the regulated changes occur very slowly or even only de jure. The main processes of the accounting modernization are carried out according to the following criteria: improving the accounting system; simplifying the system of financial reporting and reporting on budget implementation; creating a unified organizational and informational accounting system.
Most of the processes in reforming the accounting system are implemented at the organizational level while
their practical representation requires considerable analytical and practical improvements.
The most significant achievement at the organizational level for the prolonged period is marked by starting the creation of the institution of public accountants (IPA). In the world practice a certificated accountant is an expert who specializes in the public sector accounting. The main function of a public finance accountant is preparation of financial statements and performance of the work of a chief accountant-auditor at state agencies, local governments and nationalized industries [3]. Institutes of state accountants implement a regulatory function in many countries, since the state almost never interferes into the accounting system of public institutions.
The second part of the theoretical improvement in the accounting system is providing changes, completion and improvement of the accounting policy of public institutions. Since 2015 all public institutions have been obliged to conduct accounting procedures and prepare financial statements on the basis of new accounting principles and methods outlined in the accounting policy.
The accounting policy of budgetary institutions is a set of defined principles, methods and procedures within the applicable law used by the budgetary institution in preparation and presentation of financial statements [10].
The order on accounting policy should include direct and concise approaches and define methods of evaluation, accounting and procedures to be used by the budgetary institution in the case if several options are available (Fig. 3).
According to the statistical data, approximately 83.3% of countries with the transition economy use in institutions of the public sector the accounting policy by means of which they determine the organizational and methodological aspects of accounting and financial reporting.
The methodical recommendations envisage that "a public sector entity independently, on the basis of the National Accounting Provisions (Standards) in the Public Sector and other regulatory legal acts of accounting in the public sector, determines the accounting policy and changes to it in coordination with the main manager of budget funds" [4]. As a consequence, disagreements can arise between budgetary institutions and main managers of budget funds concerning the vision of organizational or methodical aspects of the accounting policy.
During 2016 many changes were made in the national accounting regulations in the public sector, which must be reflected in the accounting policy statement of budgetary institutions (Fig. 4) [4].
As to improving the form and the procedure of reporting by budgetary institutions - several innovations were introduced in these areas (Fig. 5).
According to the Order of the Ministry of Finance of Ukraine № 1308 dated December 31, 2015, there were made changes to "The procedure for preparation of financial, budgetary and other reports by managers and recipients of budget funds" approved by the Order of the Ministry of Finance № 44 dated December 24, 2012 in order to bring this procedure in compliance with the innovations of the Budget Code, the National Accounting Provisions (Standards) in the Public Sector and other normative documents.
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Countries
G eorgia
O
Latvia
O
Macedonia
O
Romania
xz
Slovenia
O
Turkey
The accounting reformation processes in the publ ic sector of economy
The six-stage reforming plan aimed to achieve a complete compliance with IPSAS by 2020 up to 2020
The preparation of IPSAS-compliant national standards
The transition to the accrual basis as a part of long-term plans
O
The improvement and unification of information technology systems as well as creation of comprehensive training to conduct accounting according to IPSAS
The transition to the cash method
The development of software related to management of public expenditure and the accounting information system
Fig. 2. The accounting reformation process in the public sector of economy in European countries [1]
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Fig. 3. Key elements of the accounting policy of budgetary institutions
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The requirements of the body that performs the functions of state regulation of accounting methodology and financial reporting, are changing
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Changes in the accounting policy will provide a more reliable reflection of events (transactions) in accounting and financial reporting
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Main changes
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By decision of the manager the regulatory documents on accounting policy can provide for depreciation on the annual balance sheet date
The institutions include transportation and procurement costs into the initial cost or account them separately. The method of accounting and writing-off transportation and procurement costs at disposal of inventories is chosen by each institution independently according to the types and groups ofinventories. The usage of one of these methods of accounting transportation and procurement costs should by envisaged in the order on
accounting policy
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Budget institutions can use correspondence of accounting subaccounts that is not defined in the typical correspondence
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Important changes concerning recognition of the initial value of fixed assets, implementation of their reassessment and disposal, depreciation, determination of their liquidation value have occurred
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The initial value of inventories obtained free can be determined by using the information given in primary documentation taking into account estimated expen ses
Determination of the period of providing changes in the accounting policy of the budget institution
According to the advice of the Ministry of Finance, from the beginning of a new budget year
According to a general rule, from the moment of emergence of events and business transactions
Fig. 4. The main changes in the accounting policy of budgetary institutions
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■ Report on receipt and usage of resources from the general fund (Form № 2fl, № 2m);
■ Report on re ceipt and usage of funds received as payment for services (Form № 4-1fl, № 4-1m);
■ Report on receipt and usage of funds received from other sources of own revenues (Form № 4-2fl, № 4-2m);
Report on receipt and usage of other proceeds from the special fund (Form № 4-3fl, № 4-3m);
Report on receipt and usage of funds aimed at performing social, economic and cultural programs of regional development (Form № 4-4fl);
■ Report on receipt and usage of other proceeds from special funds (loans of international financial organizations) (Form № 4-3fl.1, № 4-3m.1);
■ Report on budget indebtedness (Form № 7fl, № 7m);
■ Report on fulfillment of the Fund budget;
■ Certificate of confirmation of funds balances on other client accounts of the State Treasury Service of Ukraine;
■ Verification of indicators in the forms of financial and budget reporting
■
■
Fig. 5. The list of new forms of reporting used by budgetary institutions
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According to the changes made in the Order № 44, the new procedure of presentation of monthly budget reports to the Treasury was introduced for managers of budget funds who have accounts opened in accordance with the legislation to carry out operations with their own revenues and development budget funds in public bank institutions.
Such budgetary institutions present monthly reports in the specified period by the following forms (Fig. 6) [9].
The procedure of filling in separate entries of budgetary reporting on receipt and usage of resources from the special fund also acquired changes (Fig. 7) [9].
11) the National Accounting Provision (Standard) in the Public Sector 135 "Expenses".
The Methodology of Fixed Assets Accounting (recognition, depreciation, liquidation) also has been subjected to significant changes. According to Part II of Article 6 of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" to implement the Strategy of Modernization of the Accounting System in the Public Sector for 2007-2015, dated January 1, 2015, the National Accounting Provision (Standard) 121 "Fixed Assets" came into force [13; 14]. On January 23, 2015 the Ministry of Finance approved the Me-
S Report on receipt and usage of funds received as payment for services (Form № 4-lfl, № 4-1m);
S Report on receipt and usage of funds received from other sources of own revenues (Form № 4-2fl, № 4-2m);
Report on receipt and usage of other proceeds from special funds (Form № 4-3fl, № 4-3m);
■ Report on receipt and usage of other proceeds from special funds (loans of international financial organizations) (Form № 4-3fl.1, № 4-m.i);
■ Report on budget indebtedness (Form № 7fl, № 7m);
Report on indebtedness on individual programs (Form № 7fl.1, № 7m.1);
✓ Certificate of allocating by main managers expenses of the special fund of the State Budget of Ukraine by programs financed by loans from international financial organizations
Fig. 6. The list of new forms of monthly reporting of budgetary institutions
Concerning the process of adaptation of the National Accounting Standards in the public sphere to international ones, to achieve the most optimal compliance with the established requirements 9 standards were introduced in 2015 and 11 ones are to be introduced in 2017 [8]:
1) the National Accounting Provision (Standard) in the Public Sector 101 "Presentation of Financial Statements";
2) the National Accounting Provision (Standard) in the Public Sector 102 "Consolidated Financial Statements";
3) the National Accounting Provision (Standard) in the Public Sector 103 "Financial Statements by Segments";
4) the National Accounting Provision (Standard) in the Public Sector 105 "Financial Reporting in Hyperinfla-tionary Economies";
5) the National Accounting Provision (Standard) in the Public Sector 124 "Revenues";
6) the National Accounting Provision (Standard) in the Public Sector 126 "Rent";
7) the National Accounting Provision (Standard) in the Public Sector 129 "Investment Property";
8) the National Accounting Provision (Standard) in the Public Sector 130 "The Impact of Changes in Exchange Rates";
9) the National Accounting Provision (Standard) in the Public Sector 131 "Construction Contracts";
10) the National Accounting Provision (Standard) in the Public Sector 134 "Financial Instruments";
thodical Recommendations on Accounting of Fixed Assets of Public Sector Entities. The Order of Ministry of Finance № 11 dated January 23, 2015 approved the Methodical Recommendations on Accounting of Fixed Assets of the Public Sector Entities, which regulate the procedure of calculating fixed assets depreciation in budgetary institutions (Fig. 8) [5]. The Ministry of Finance has made further changes to the Methodical Recommendations on Accounting of Fixed Assets of the Public Sector Entities by the Order № 709 dated July 28, 2016, according to which the value criteria for referring fixed assets to non-current tangible assets of low cost is increased and data describing the fixed assets to be included into the write-off certificates are specified.
The aspects of technological nature regarding the unification of the accounting process are still problematic. Among them the issue of selecting software for the information exchange between the Ministry of Finance, the Treasury, and public sector entities using databases and information systems to improve the level of transparency and openness of the accounting process.
CONCLUSIONS
The transition of the national accounting system and preparation of reporting by budgetary institutions according to the international standards is a requirement of the international community. Many countries with transition economies, taking into account the current trends of global economy development, have chosen the way of the account-
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Fig. 7. The updated procedure of filling in separate entries of budgetary reporting on receipt and usage of resources
from the special fund
ing development aimed at adhering to common principles and rules of accounting and financial reporting in accordance with international standards.
In Ukraine the reformation process also requires immediate changes in the methodology of accounting and its implementation, adaptation of accounting in Ukraine to the international practice. As a result, the National Accounting Standards were introduced, the Chart of Accounts was updated, further amendments to the accounting policy were made, and the accounting terminology of budget accounting and the accounting method for individual objects of accounting were changed in the public sector of Ukraine. ■
LITERATURE
1. Калюга В. €. Передумови реформування бухгалтерского облку в державному сектср Укра'ши. Економ'чний ана-л'з: зб. наук. праць. Терноптьського нацюнального економiчно-го уыверситету. 2015. Том 21. № 2. С. 18-26.
2. Керiвництво 3i статистики державних фшанав 2001 року/Статистичне управлшня. 2-ге вид. 2002. 230 с. Переро-блене видання Керiвництва 3i статистики державних фшанав 1986 року. Finance, Public-Statistics-Handbooks, manuals,
etc. I. International Monetary Fund. Statistics Dept. II. Manual on government finance statistics
3. Лаборатсря маркетингових дошджень. URL: https:// www/ip.2b.ru
4. Матвеева В. Змша облково''' полггики: як це зробити правильно. URL: https://buhgalter.com.ua/articles/buhgalterskiy-oblik/zmina-oblikovoyi-politiki-yak-tse-zrobiti-pravilno/
5. Методичн рекомендацп з бухгалтерського облку основних засобiв суб'ск^в державного сектору: Наказ Мшк-терства фшанав Укра'ши вщ 23.01.2015 р. № 11. URL: http://www. profiwins.com.ua/uk/letters-and-orders/treasury/5364-11.html
6. Методичш рекомендацп щодо облково''' полЬики суб'скта державного сектору: Наказ МЫстерства фшанав Укра'ши вщ 23.01.2015 року № 11 ф змшами, внесеними наказом Мшфшу вщ 25.09.2015 р. № 840). URL: https://buhgalter.com. ua/zakonodavstvo/metod-recomendacii-buhobliku-subjektiv-derjavnogo-sektoru/metodichni-rekomendatsiyi-shchodo-oblikovoyi-politiki/
7. Мiжнароднi стандарти бухгалтерського облiку в державному сектср 1-26. URL: http://www.minfin.gov.ua
8. Нацстандарти бухоблку в державному секторк URL: https://buhgalter.com.ua/zakonodavstvo/natsstandarti-buhobliku-v-derzhavnomu-sektori/
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Depreciation costs are the sum of distributed cost of non-circulating assets that is exploited, used and correspondingly depreciated during their useful life (exploitation)
Depreciation costs are the distributed sum of depreciatio n of fixed assets from the beginning of its useful life, or as it is shown in explanation, the systematic distribution of the cost of non-circulating assets that is depreciated
Fixed assets are subject to writing-off if they could not be disposed in the prescribed order, donated or regarding which any other methods of management can not be used ... in the case if such fixed assets are morally or physically worn out
... as in the certificate... is it possible to indicate a degree of depreciation, when depreciation costs are not charged?
Fig. 8. The main changes in the accounting of fixed assets in the public sector of economy
9. Огляд законодавства. Удосконалено форми та порядок складання звгтносп бюджетними установами. № 6 (574), 8 лютого 2016 р. URL: https://onz.com.ua
10. Панкевич Л., Зварич М., Бойко Р., Лучечко Л. Облн кова полггика бюджетной' установи. URL: http://readbookz.com/ pbooks/book-32/ua/chapter-1487/
11. План рахунш бухгалтерського облку в державному секторп затв. наказом Мшфшу Укра'ни вщ 31 грудня 2013 р. № 1203, заресстровано в МЫстерс^ юстицп Укра'ни 25 ачня 2014 р. за № 161/24938. URL: http://zakon4/rada/gov/ua/laws/ show/z0161-14
12. Попадюха Н. Посилення статусу облкових пщроз-д^в через запровадження 1нституту державних бухгалтерiв. Всник Кивського национального торговельно-економ'чного ун'1-верситету. 2009. № 5. С. 116-124.
13. Про затвердження нацюнальних положень (стандар-бухгалтерського облку в державному сектср Укран Наказ
Мастерства фшанав Укра'ни вщ 12 жовтня 2010 р. № 1202 ф змшами i доповненнями). URL: http://zakon2.rada.gov.ua/laws/ show/z1017-10
14. Стратепя модерызацп системи бухгалтерського об-лку в державному сектср на 2007-2015 роки: Постанова Кабн нету ММс^в УкраГни вщ 16.01.2007 р. № 34. URL: http://zakon5. rada.gov.ua/laws/show/34-2007-%D0%BF
15. Янчук Г. В., Янчук В. I. Основы змши облку осно-вних засобiв в державному сектср в зв'язку iз введенням На-цiонального П(С)БО 121 «Основнi засоби». Економiка.Фiнанси. Менеджмент: актуальн'1 питання науки i практики. 2016. № 2. С. 90-102.
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Matvieieva, V. "Zmina oblikovoi polityky: yak tse zrobyty pravylno" [A change in accounting policy: how to do it properly]. https://buhgalter.com.ua/articles/buhgalterskiy-oblik/zmina-ob-likovoyi-politiki-yak-tse-zrobiti-pravilno/
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"Mizhnarodni standarty bukhhalterskoho obliku v derzhav-nomu sektori 1-26" [International accounting standards in the public sector 1-26]. http://www.minfin.gov.ua
"Natsstandarty bukhobliku v derzhavnomu sektori" [National standards of accounting in public sector]. https://buhgalter. com.ua/zakonodavstvo/natsstandarti-buhobliku-v-derzhavnomu-sektori/
"Ohliad zakonodavstva. Udoskonaleno formy ta poriadok skladannia zvitnosti biudzhetnymy ustanovamy" [A review of the legislation. Improved forms and procedures for reporting budgetary institutions]. https://onz.com.ua
Pankevych, L. et al."Oblikova polityka biudzhetnoi ustanovy" [The accounting policies of budgetary institutions]. http://read-bookz.com/pbooks/book-32/ua/chapter-1487/
Popadiukha, N. "Posylennia statusu oblikovykh pidrozdiliv cherez zaprovadzhennia Instytutu derzhavnykh bukhhalteriv" [The strengthening of the status of accounting entities through the introduction of the Institute of public accountants]. Visnyk Kyivskoho natsionalnoho torhovelno-ekonomichnoho universytetu, no. 5 (2009): 116-124.
Yanchuk, H. V., and Yanchuk, V. I. "Osnovni zminy obliku os-novnykh zasobiv v derzhavnomu sektori v zv'iazku iz vvedenniam Natsionalnoho P(S)BO 121 «Osnovni zasoby»" [The main changes of the asset accounting in the public sector in connection with the introduction of the National P(C)BU 121 "fixed assets"]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky, no. 2 (2016): 90-102.
УДК 657.24
РОЛЬ ТА М1СЦЕ БУХГАЛТЕРСЬКОГО ОБЛ1КУ НА П1ДПРИеМСТВ1
© 2016 КОСАТА I. А.
УДК 657.24
Косата I. А. Роль та мкце бухгалтерського облту на шдприемст
Бухгалтерський обл'ш поадае одне з пров'дних мсць у системi управл'ння п'дприемством. BiH в'ддзеркалюе реальт процеси виробництва, об\гу, роз-под'шу i споживання та становить нформацйну базу для характеристики ф'нансового стану й планування дiяльностi пдприемства. За допомогою нформацп, якунадае бухгалтерський обл'ж, можна виробити стратегю функцюнування тдприемства, що включаетаке: 1) найефективншевико-ристання наявнихресурав; 2) контроль поточноi д'тльностi тдприемства; 3) планування його стратегий тактики; 4) усунення суб'ективностi шд часприйняття управл'шськихршень; 5) прогнозування показнит розвитку тдприемства та 6) знаходження резерв'в щодо тдвищення ефективнос-т'> йогороботи. Отже, система бухгалтерського облкумае неабиякезначення дляроботи будь-якого Тдприемства, оскльки маенадавати повну, точну й достов'рну нформацю для прийняття виважених управл'шських ршень як внутр'шшми, так i зовнiшнiми користувачами. Ключов'! слова: бухгалтерський обл'ш; тдприемство; управл'нський обл'ш; прийняття ршень. Рис.: 2. Вбл.: 12.
Косата 1нна АнатолИвна - кандидат економiчних наук, доцент, доцент кафедри статистики, облку та аудиту, Харювський нацональний уш-верситет iм. В. Н. Карата (пл. Свободи, 4, Харщ 61022, Украна) E-mail: kosataya@ukr.net
УДК 657.24
Косатая И. А. Роль и место бухгалтерского учета на предприятии
Бухгалтерский учет занимает одно из ведущих мест в системе управления предприятием. Он отражает реальные процессы производства, обращения, распределения и потребления и составляет информационную базу для характеристики финансового состояния и планирования деятельности предприятия. С помощью информации, которую предоставляет бухгалтерский учет, можно выработать стратегию функционирования предприятия, включая следующее: 1) эффективное использование имеющихся ресурсов; 2) контроль текущей деятельности предприятия; 3) планирование его стратегии и тактики;
4) устранение субъективности при принятии управленческих решений;
5) прогнозирование показателей развития предприятия и 6) нахождение резервов по повышению эффективности его работы. Таким образом, система бухгалтерского учета имеет большое значение для работы любого предприятия, поскольку призвана предоставлять полную, точную и достоверную информацию для принятия взвешенных управленческих решений как внутренними, так и внешними пользователями. Ключевые слова: бухгалтерский учет; предприятие; управленческий учет; принятие решений.
Рис.: 2. Библ.: 12.
Косатая Инна Анатольевна - кандидат экономических наук, доцент, доцент кафедры статистики, учёта и аудита, Харьковский национальный университет им. В. Н. Каразина (пл. Свободы, 4, Харьков, 61022, Украина) E-mail: kosataya@ukr.net
UDC 657.24
Kosataya I. A. The Role and Place of Accounting in the Enterprise
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.
Kosataya Inna A. - PhD (Economics), Associate Professor, Associate Professor of the Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkiv, 61022, Ukraine) E-mail: kosataya@ukr.net
Бухгалтерський облк - об'ективна необхцшсть кожного тдприемства, оргашзаци та установи. Як зазначено в Закош Украши «Про бухгалтерський облк та фшансову звпшсть в УкраМ» [1], бухгалтерський
облк ведеться на пiдприемствi з моменту його створен-ня i до моменту його лквцаци i не залежить в1д орга-шзацшно'1 форми та форми власностЬ Бухгалтерський облк шдприемницько"! дiяльностi забезпечуе власника
Б1ЗНЕС1НФОРМ № 11 '2016
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