Науково-теоретичні та організаційні аспекти організації бухгалтерського обліку та контролю у сфері малого бізнесу в Україні
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Дата
2021
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Анотація
Розвиток малого бізнесу є одним із пріоритетних напрямів розвитку економіки на сучасному етапі. Питання організації бухгалтерського обліку та контролю є актуальним для підприємств малого бізнесу
будь-якої форми власності та організаційно-правової форми. Це зумовлюється специфічними особливостями у застосуванні методів та прийомів бухгалтерського обліку та контролю. Наявність досить частих змін у законодавчих актах та підходах до ведення бізнесу малого підприємництва вимагає постійного вдосконалення організації обліку. Контроль бухгалтерського обліку і звітності здійснюється для забезпечення надійності облікових даних; попередження втрат грошей чи цінностей у результаті крадіжок чи зловживань; забезпечення точного обліку господарських операцій тощо. Тому для успішної діяльності малих підприємств дуже важливо сформувати ефективну систему обліку і контролю.
The small business sector in Ukraine does not yet play such an important role in the national economy as in economically developed countries. He fights almost daily for "survival", forced to constantly adapt to current market conditions. The development of small business is one of the priority areas of economic development at the present stage. The state relies on small business for rapid and positive structural changes in the economy, overcoming the crisis and creating conditions for market reforms. The issue of organization of accounting and control is relevant for small businesses of any form of ownership and organizational and legal form. This is due to specific features in the application of methods and techniques of accounting and control. A single view on the definition of the term "organization of accounting" scientists have not yet defined, so this question is still relevant. Features of the organization of the accounting system in small enterprises depend on the choice of the small business tax system, the choice of form of accounting, the choice of accounting system, the use of chart of accounts by small businesses and the ability to keep accounts without using the chart of accounts and principle double entry, which is typical for micro-entrepreneurs. The presence of quite frequent changes in legislation and approaches to doing business, which regulate the accounting and tax accounting of small businesses require constant improvement of accounting. Undoubtedly, the guarantee of successful operation of the enterprise is experienced management and strict control over business operations and financial flows. Control of accounting and reporting is carried out to ensure the reliability of accounting data; prevention of loss of money or valuables as a result of theft or abuse; ensuring accurate accounting of business transactions occurring in the business activities of business entities, and information in accounting registers, etc. That is, accounting control is a set of procedures that ensure the safety of assets of business entities and the accuracy of reporting prepared by the accounting department. Financial control of business operations and financial flows is the key to successful business entities. Therefore, in small businesses it is very important to form an effective system of accounting and control.
The small business sector in Ukraine does not yet play such an important role in the national economy as in economically developed countries. He fights almost daily for "survival", forced to constantly adapt to current market conditions. The development of small business is one of the priority areas of economic development at the present stage. The state relies on small business for rapid and positive structural changes in the economy, overcoming the crisis and creating conditions for market reforms. The issue of organization of accounting and control is relevant for small businesses of any form of ownership and organizational and legal form. This is due to specific features in the application of methods and techniques of accounting and control. A single view on the definition of the term "organization of accounting" scientists have not yet defined, so this question is still relevant. Features of the organization of the accounting system in small enterprises depend on the choice of the small business tax system, the choice of form of accounting, the choice of accounting system, the use of chart of accounts by small businesses and the ability to keep accounts without using the chart of accounts and principle double entry, which is typical for micro-entrepreneurs. The presence of quite frequent changes in legislation and approaches to doing business, which regulate the accounting and tax accounting of small businesses require constant improvement of accounting. Undoubtedly, the guarantee of successful operation of the enterprise is experienced management and strict control over business operations and financial flows. Control of accounting and reporting is carried out to ensure the reliability of accounting data; prevention of loss of money or valuables as a result of theft or abuse; ensuring accurate accounting of business transactions occurring in the business activities of business entities, and information in accounting registers, etc. That is, accounting control is a set of procedures that ensure the safety of assets of business entities and the accuracy of reporting prepared by the accounting department. Financial control of business operations and financial flows is the key to successful business entities. Therefore, in small businesses it is very important to form an effective system of accounting and control.
Опис
Ключові слова
економіка, підприємництво, фінансова звітність, облікові дані, господарські операції, small business, organization of accounting, accounting control, elements of accounting, accounting functions
Бібліографічний опис
Мелень О. В. Науково-теоретичні та організаційні аспекти організації бухгалтерського обліку та контролю у сфері малого бізнесу в Україні [Електронний ресурс] / О. В. Мелень, Т. А. Жадан // Східна Європа: економіка, бізнес та управління. – Електрон. текст. дані. – 2021. – Вип. 2 (29). – С. 154-159. – Режим доступу: http://www.easterneurope-ebm.in.ua/journal/29_2021/25.pdf, вільний (дата звернення 16.06.2021 р.).