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- W2888754832 abstract "The purpose of the article is to study the essence of the concept of accounting operations as a prerequisite for the effective functioning of any enterprise in the modern market environment. The article considers the problems of organization of accounting in domestic enterprises. Accounting organ-ization studies settlement operations. The Ukrainian legislative approach to accounting is analyzed. The paper presents the author’s definition of the concept of “organization”. In the article the mechanism of organization of registration process and its influence is examined on forming the complete accounting information and acceptance of effective administrative decisions. It was revealed that without the perfect organization of accounting of settlement transactions, it is impossible to achieve positive results of op-erations. It is established that the organization of accounting is a creative process at a particular enterprise or organization and is largely determined by its specificity: volumes of economic activity, the level of mechanization and automation of accounting processes, the presence of highly qualified accounting per-sonnel, management system, reporting and its periodicity. It is stated that the accounting policy is an integral part of accounting organization. Proposals for improving the organization and methodology of accounting and strengthening control over the state of settlements at the level of individual enterprises are substantiated. The author substantiates that the organization of accounting of settlement operations – is the construction of a complex integrated system of information that will provide effective guidance and increase the financial performance of any business entity. It is proved that the organization and methodology of settlement operations is quite a complex system, on which depends the efficiency and correctness of the accepted managerial decisions and the development of the business entity as a whole; therefore, it requires constant research and improvement in the context of a separate accounting object for the performed calculations." @default.
- W2888754832 created "2018-08-31" @default.
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- W2888754832 date "2018-07-03" @default.
- W2888754832 modified "2023-09-27" @default.
- W2888754832 title "ORGANIZATION AND METHOD OF ACCOUNTING THE SETTLEMENT OPERATIONS AT THE ENTERPRISE" @default.
- W2888754832 cites W1551000795 @default.
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- W2888754832 doi "https://doi.org/10.31499/2616-5236.2(5).2018.140677" @default.
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