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СУБ’ЄКТ ДЕРЖАВНОГО СЕКТОРУ: БУХГАЛТЕРСЬКА СПРАВА В КОНТЕКСТІ ПРОЦЕСУ ЕФЕКТИВНОГО УПРАВЛІННЯ

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dc.contributor.author Гевлич, Лариса Леонідівна
dc.date.accessioned 2022-12-23T12:33:09Z
dc.date.available 2022-12-23T12:33:09Z
dc.date.issued 2021
dc.identifier.other DOI: https://doi.org/10.32782/2524-0072/2021-28-23
dc.identifier.other УДК 657:330.117
dc.identifier.uri https://r.donnu.edu.ua/handle/123456789/2471
dc.description Стаття у науковому електронному журналі "Економіка та суспільство" Випуск # 28 / 2021 en_US
dc.description.abstract Identifying the problems of management of economic entities in the public sector of the domestic economy is an important practical task. In this aspect, the relationship between accounting and management systems is subject to detailed study. The purpose of the study is to consider the features of the accounting of the domestic budget institution in terms of their impact on management efficiency. Accounting in the study is considered as a set of three components: the science of accounting, applied accounting and the identity of the accountant. Achieving the goal of accounting as providing quality information for management decisions requires a clear correspondence between accounting and management systems of economic entities. The article examines the impact of the current state of the organization and accounting technology of the public sector on the quality of information support of management decisions. It is stated that the accounting and management systems are interconnected, the efficiency of the accounting system directly affects the management decision-making process of the public sector entity. According to the results of the study, it is proved that currently the accounting systems of domestic budget institutions are not effective. Strict regulation by the state of the chart of accounts and their correspondence does not eliminate the need for their interpretation to build an accounting system that meets the management needs of a particular budgetary institution. This is currently impossible without automation of accounting using complex software products. Similarly, the complexity of the memorial-order form of accounting while maintaining the quality of control over the use of budget funds is possible only through automation. The irrelevance of national accounting standards in the public sector hinders both the attraction of investors by a specific budgetary institution and the integration processes of the state. As directions of optimization of accounting in the public sector of Ukraine the transition to application of IPSAS and automation of accounting based on complex software products is offered. Research of accounting and management software products currently used by domestic budget institutions to form the basic requirements for their organization, is defined as the direction of further research en_US
dc.publisher Одеса: Видавничий дім «Гельветика» en_US
dc.relation.ispartofseries Економіка та суспільство;Випуск # 28 / 2021,
dc.subject бухгалтерська справа en_US
dc.subject державний сектор en_US
dc.subject бюджетна установа en_US
dc.subject облікова система en_US
dc.subject управлінські рішення en_US
dc.subject accounting en_US
dc.subject public sector en_US
dc.subject budgetary institution en_US
dc.subject accounting system en_US
dc.subject management decisions en_US
dc.title СУБ’ЄКТ ДЕРЖАВНОГО СЕКТОРУ: БУХГАЛТЕРСЬКА СПРАВА В КОНТЕКСТІ ПРОЦЕСУ ЕФЕКТИВНОГО УПРАВЛІННЯ en_US
dc.title.alternative PUBLIC SECTOR ENTITY: ACCOUNTING IN THE CONTEXT OF GOOD GOVERNANCE en_US
dc.type Article en_US


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