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Barwacz Kazimierz WPYW NADZORU KORPORACYJNEGO NA ROZWJ METOD ZARZDZANIA.. 431
Koczar Joanna ZMIANY W POLSKIM PRAWIE BILANSOWYM WYBRANE PROBLEMY....... 437
Kozio Leszek KONTRAKTY KIEROWNICZE W SYSTEMIE CONTROLLINGU PRZEDSIBIORSTWA....................................................................... 443
Kozio Wojciech ANALITYCZNA FUNKCJA PRODUKCJI JAKO NARZDZIE CONTROLLINGU....... 448
Mikos Anna KIERUNKI ZMIAN W TRADYCYJNYM RACHUNKU OCENY EFEKTYWNOCI INWESTYCJI................................................................................................... 452
Rudnicka Boena PRZYCHODY PUBLICZNYCH JEDNOSTEK OWIATOWYCH WG POLSKICH REGULACJI RACHUNKOWOCI................................................................................... 458
Wojtowicz Anna ANALIZA PRODUKTYWNOCI ORGANIZACJI JAKO REZULTATU WSPDZIAANIA STRATEGII I KULTURY ORGANIZACYJNEJ...... 463
Zych Ewa, Zych Witold KTRY Z MODELI NADZORU KORPORACYJNEGO NAJSKUTECZNIEJSZY?.......... 470 ...................................................................................................... 477
9
: 657.37
. .
. ,
.
,
.
: , , , .
Amelina O.
CREATIVE ACCOUNTING AND MANIPULATION FINANCIAL
STATEMENTS Annotation. Investigational order of application of creative account, methods and mechanisms of his
introduction, in a registration process. The methods of manipulation of the financial reporting of subjects of
manage information, and also grounded importance of reflection of reliable and transparent information, are
selected in the indexes of the financial reporting.
Keywords: financial statements, creative accounting, manipulation, indicators.
1. -
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/2006. 6. "-" [ ]: http: www.fd.ru
2. . / . // -. 2009. 6 [ ]. http://www.dtkt.com.ua/ show/1bid03946.html
3. . . / . . . // . 2011. 1. . 32-41.
4. . . (- ): . / . . . , -, 2006. 334 .
5. . - . - / . . .: "-", 2006. 352 .
6. Stolowy H. Accounts manipulation : a lite-rary review and proposed conceptual framework. Eight draft. / H. Stolowy, G. Braeton. Paris, January 13, 2003. 59 .
: 336.67
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: , , ,
.
Antonova .
FORMING OF MECHANISM OF MANAGEMENT FINANCIAL SAFETY
OF POINT-OF-SALE NETWORK Annotation. Determination of mechanism of management financial safety of enterprise is specified.
Component composition of mechanism of management financial safety of point-of-sale network is offered.
Keywords: management mechanism, financial safety of enterprise, component approach, mechanism of
management financial safety of enterprise.
1. -
- , - .
- ' -.
13
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16
. [17].
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, - , - ' - '. , , ( ) -, - , , , . - ( ), , - , - ( ).
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1. . .
[] / . . . . : , -, 2004. 784 .
2. . . ( -) [] : / . . . . : . . -. -, 2004. 759 .
3. . . : , , [] / . . . . : . . -. -, 2001. 309 .
4. . . [] : / . . . . : "", 2008. 403 .
5. . . -: [] : / . . , . . , . . . . : , 2003. 280 .
6. : -, , [] : / . . , . . , . . , . . . . : , 2006. 240 .
7. . . - [] / . . , . . . . : , 2004. 400 .
8. []: / . . . . , . . . . : . , 2003. 560 .
9. . . - []: / . . . . : . . ., 1998. 768 .
10. . . - : [] / . . , . . . : . , 2002. 252 .
11. . . [] / . . // . 2004. 2 (28). . 96-103.
12. . . : , , [] : / . . . : "", 2006. 496 .
13. . . - [] / . . , . . // - . 2007. 4 (44). . 91-93.
14. . . [] / . , . , . . . : . "", 1997. 704 .
15. . . []: / . . . . : , - , 2006. 416 .
16. . . - [] / . . // "". . : " "". 2009. . 20. . 35-43.
17. . . - - [] / . . // . . . 2010. 4 (54). . 318-321.
17
658.532:657
. ., . ., . .
:
. , -
, -
-
. ,
.
.
-
.
: , , , ,
Artyukh O., Maximova V., Shlyakhov E.
INTEGRATION OF ACCOUNTING SYSTEMS:
PRINCIPAL POSSIBILITY Annotation. The problems of the modern system of national account, that must satisfy external and
internal users, are considered in the article, providing them reliable financial information about activity of
subjects of menage with declaration of the real indexes of actual income. It is possible only at the improvement of
the existent methodical providing of registration subsystems, that can be conducted after the offered principles.
For the aims of this research the applied laws of expediency and dialectical development are in science. Exactly
on their soil possible is optimization of the methodical providing of registration subsystems with an aim them
informatively-functional integrity in the single system of account.
Keywords: accounting systems, integration, principles, methodological support, entities
1.
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- -.
, , - , - . - -. , , , .
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18
. - [1, 7] - ' -, - . - [3, 6].
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19
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20
, - , - [2, . 31-37; 3; .].
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, - , .
1. . .
/ . . // - -. -. 2009. . 17, . 2. . 3035.
2. . . / . . // . 2005. 6. . 31 37.
3. . . : / . . : , 2005. 420 .
4. . . : - / . . . : -, 2002. 157 .
5. . . / . . // - - -. -. 2009. . 17, . 2. . 5153.
6. . / . , . // , 2000. 4. . 4448.
7. Alexander D. International Financial reporting and Analysis / David Alexander, Anne Britton, Finn Jorissen. 2-nd, ed. Thompson, 2005. p. 26-27.
21
: 657.1:658.0
. ., . .
. -
. , ,
: , , , , ,
, .
Babin I., Kanak H.
METHODOLOGICAL TECHNIQUES INTERNAL CONTROL
FOR AT SERVICE PROVIDERS Summary. In this article was made the researches content of methods and presents methodical ways of
using internal control at companies. The main principles of controls organize was determinate and was
suggested new ways of improving quality of control at the enterprises of sphere of services.
Keywords: method, methodological techniques, principles, organization, formalization card, control,
internal control.
1. -
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2.
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22
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.
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23
24
25
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26
1. . . - / . . . . : , 1979. 160 .
2. . . - / . . . . : , 1981. 183 .
3. . . - : / . . . . : , 1992. 368 .
4. . . / . . . . :, 1976. 108 .
5. . . - / . . . . : . ., 1973. 134 .
6. . . / . . . . : , 1971. 287 .
7. . . : / . . . [3 ., . .]. . : , 1982. 232 .
8. . . - : . / . . . : , 2000. 224 .
9. / [. . , . . , . . .]. . : , 1991. 224 .
10. . . - / . . , . . , . . . . : -, 1984. 347 .
11. . . : / . . . . : , 2000. 239 .
336.73+336.773+657.633.5
. ., . .
. ;
;
.
: ,
Bachynskyi V., Mokhnyak V.
INTERNAL AUDIT OF CREDIT UNION Summary. Features of creation of internal auditing in credit unions, the analysis of regulations on
internal auditing in credit unions to justify the need for internal audit in credit unions.
Keyword: internal audit, credit union.
1.
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, . ,
27
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, - , , , - , - , , - - , ( -) 27.09.05 . 4660 [2].
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29
. , - - , .
1. . . : . . /
. . . : , 2002. 322 .
2. - . 27.09.2005 . 4660.
3. . . : . . / . . , . . . : , 2007. 443 .
4. . . : . / . . : , 2000. 104 .
: 004.001.76:657.1
. .
. -
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.
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: , , ().
Benko M.
INNOVATIVE INFORMATION TECHNOLOGIES IN
ACCOUNTING Annotation. The article focuses on theoretical and practical issues of application in accounting
innovative information technologies, their species and interaction, areas, factors and principles of
implementation. Specified the essence of innovative information technologies and their properties in accounting.
Keywords: information technologies, accounting, information systems (IS).
1.
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() - . - () [2, . 10; 10, . 10-11; 12, . 5].
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.
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30
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31
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- , . . - . . - - - [11, . 43].
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: , , (: , , ); - ( , , ); (, , - ..); (- , - ); - (, , ).
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32
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5.
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1. . -
/ . // . 2002. 9. . 24-27.
2. . . : . . [ . . . .] / . . . . : . .-. -, 2006. 362 .
3. . . - : . / . . . . : , 2001. 214 .
33
4. . - / . // . 2004. 12. . 15-24.
5. . . - , , : / . . . . : , 1998. 768 .
6. // - . 2001. . 5. . 50-54.
7. / [. . . .]. . : , 2003. 439 .
8. : / [ . . . ]. : "-.", 2004. . 6. 377 .
9. / [ . . . . . 7.050106 " "] / . . , . . , . . , . . ; [ . . . ]. : "", 2002. 544 .
10. . . - - : / . . . . : , 2001. 268 .
11. . . - : , , : / . . . . : . . .-. -, 2007. 493 .
12. . . : . . / . . . . : , 2004. 369 .
13. . . : . / . . , . . , . . . . : , 2004. 520 .
14. - - : - : . : "-, ". , 1. : . 2003. 176 .
:330.322
. .
.
,
,
:
.
: , , ,
Bershadska .
INTERNAL STABILITY INDICES AS A CRITERION OF EFFECTIVENESS
OF MUTUAL FUND Annotation. The article is devoted to usage internal stability rate method as efficiency investment portfolio
management criterion. In research is presented results of investment portfolio managements comparative
analysis depending on risk. Comparative analysis based on two methods: Markowitz investment portfolio
management and internal stability rate.
Keywords: Mutual fund, efficiency, investment portfolio, internal stability rate.
1. -
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38
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NFV=6515 NFV1=7235 NFV=720
r1=14,93 r2=35,28 r1=14,81 r2=35,25 r1=14,94 r2=35,26 r1=14,84 r2=35,20 r1=14,97 r2=35,21 r1=14,87 r2=35,15 r1=15,00 r2=35,16 r1=14,90 r2=35,10
k1=4,80 k2=93,00 k3=2,20
NFV=3156 NFV1=3717 NFV=561
cov=230600
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NFV=6074 NFV1=6794 NFV=720
cov=970000
r1=14,93 r2=35,05
39
1. - (). http: // www.uaib. com.ua/.
2. . / . , . , . . . : -, 2006. XII, 1028. ISBN 5-86225-455-2.
: 657.635
. ., . .
: , ,
. - "
", ,
.
: , ,.
Belousova I., Sukhoruchko A.
EVENTS AFTER THE REPORTING DATE: THE ESSENCE, EVALUATION,
IMPACT ON THE FORM AND SUBSTANCE AUDIT REPORT Annotation. n the basis of the logical-linguistic approach the essence of the term "subsequent events" is
investigated, a time number of key dates for an estimation of such events is constructed, examples of the
subsequent events are systematized and the algorithm of definition of influence of subsequent events on auditors
report form and content is offered.
Key words: audit report, reporting date, evaluation.
1.
- - - ' -, . - -- , .
, - . . , . . , . . , . . , . . .. [1,2,7-10]. - , , .
.
2.
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1. . . (IAS) 10 "-
" / . . // . 2007. 12. .60-65.
2. . . , -: [. .
]. 2 . / . . , . . , . . . X : , 2007. 294 .
3. 10. [ ]. : www.minfin.gov.ua/document/92423/ _10.pdf.
4. () - . . : . 2008. 292 .
5. - " ". - 25.08.2003 . 121. [- ]. : http://www.minfin. gov.by/ rmenu/business-accounting/buhuchet/ standar-ds/post250803.
6. - 7/98 " ". 25.11. 1998 . 56, . [ ]. : ! .online/base/?req=doc;base= LAW; n= 74383.
7. . - / . // . 1999. 5. . 31-36.
8. . . - : . . / . . . : . 2008. 211 .
9. . . : [.-. . . .] / . . , . . , . . . . : , 2003. 268 .
10. . . : . . / . . . . : -, 2002. 133 .
11. () - 10 " - " 04.07.2003 . 405. [ ]. : http://www.rosec.ru/ audit/ standard/standard_11.html.
12. International Standards on Auditing 560 (Subsequent Events (Redrafted) April 2008). [ ]. : http://web. ifac.org/clarity-center/isa-560.
45
657
. .
. .
,
,
.
: , .
Bogucka L.
ECONOMIC ESSENCE AND CLASSIFICATION OF OBJECTS OF THE
INVESTMENT REAL ESTATE Summary. The nature and content of economic categories "property" is studied. The classification of
investment property with using features that are inherent in the data objects is suggested and scientifically
grounded. Each of these features has practical value and can be used in the accounting system.
Keywords: real estate, classification of the investment real estate.
1. -
-, - -, -. () - 32 " " 2 2007 779, 16 2007 . 823/14090, 40 " " ((ISA 40 "Investment property"). () 32 , , .
2.
-: . , . , . , . , . , . . , - , - .
3. -
-, . - () 32 - ,
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4.
- , . .: " , , -- , , , - " 2, .4. .
- . - , - . , . , - . [5,11]. . [1], . [6], . , . [7], . [9, ' -.
46
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, .
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13 ( 10 000 2) ( 1000 2) - ( 100 2)
47
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() 32 - , - -: , , - / , - , , , - .
, -, , , , , . - -. - , , , .
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(., . classification - . classis facio - ) - ' (, ) ( ) . " ' ". - (), , , ', , , . ' - ', ' , , - .
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48
, - . , 40 () 32, , (/ ). () , -, , , (, , , ) [4, - , , - , .
, , , , () . (-) - . - -, :
- , - , ;
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49
, .
- , -, - , , . : , , , -, , , - , , , , , (1 2/.), .
1. . . -. / . . . . : , 1995.
2. : / . . ; - . . : , 2008. .100.
3. / [ . ., . ., . . .] . : , 2003.
4. . . -: . . / . . , . . . : , 2009. 434 .
5. / [ . . . ]. . : , 2002.
6. . . : - / . . X. : , 1997.
7. . - / ., . ; [. .] . : , 1997.
8. . . / . . ; [. .] . : -, 1994.
9. / [ . . . ]. . : , 1999.
: 657.1:331.5
. ., . .
:
.
.
: , , , .
Bodnar L., Medvid L.
REGISTRATION POLICY IN STATE CENTER OF EMPLOYMENT:
PRINCIPLES AND FORMING METHODOLOGY Summary. The aim of the article is determination of basic principles of forming of registration policy in
the State center of employment as an executive management of Fund of obligatory state social security in case of
unemployment.
Keywords: accounting policies, principles, methods, State Employment.
1.
- , - .
- .
-
50
-.
2. -
. . , . . , . . , . . , . . , . . , . . , . . , . . . ( ) .
3.
( ) , .
4. -
, - 21.12.2005 . 31-34000-10-5/27793 " " [3]. :
- - , - - , ;
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- .
. , . . . . , - :
1) , , .
2) - , , - [1, . 117].
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.
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; 9) ,
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- :
1) - , - , ( -), - , ;
2) - -- , .7 .8 01.07.1999 . 996-XIV [5], - , - 29.12.2004 336 -
, - 01.09.1999 65;
3) - , - ;
4) - () - , - - , - ( -) -- ;
5) , ;
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- , -, - 10.12 1999 . 114 ( ) , - ;
- , , , , - 27.07.2000 . 68 ( ) - ;
52
- , - - () , - , - - , - 24.05.1995 88 ( ), , - ;
- - , 17.07.2002 64, , 08.12.2000 125 ( );
- ( , , ) - - , 29.11.2010 . 447.
.56 - - 26.01.2011 . 59 , - - - () - , 1 2013 . , - - . .
5. ,
,
, - , , - -- .
, , - .
1. . . :
, , : . . [ . . . . . 7.050106 " "] / [. . , . . ] ; . . . [3- ., . .]. : "", 2001. 512 .
2. . . : . . . . . / . . , . . : "", 2005. 423 .
3. . - : 21.12.2005 . 31-34000-10-5/27793 [ ]. : http//www.rada.com.ua.
4. . . - (- ) : . . - . : 08.06.04 / . . . , 2000. 31 .
5. . . : 16 1999 . 996-XIV [ ]. : http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=996-14.
53
657:338.43
. .
.
.
: ,
Borovyk O.
POSSIBILITY OF THE USE OF METHODS OF ACCOUNT OF CHARGES
RIBOGOSPODARSKIMI ENTERPRISES IS IN MODERN TERMS OF
MENAGE Summary. The article is appointed maintenance of basic methods of account of charges and possibility of
their use is considered by fishnery enterprises.
Keywords: methods of account of charges, expense.
1. -
, -. , , - - , - , - , - , . - - , - -, , .
, , , . - - , , - .
2.
-
: . . , . . ., . . , . ., , . ., . . , .. ; -: .. , .. , .. , . , , - , -, .
3. -
, , .
4. -
. () 16 "-", , , , , (-), [1]. : , , - , , , - [2, 3, 4]. ' ' .
54
:
1) ;
2) , .
-, , , . , - , ' - (, , , ), - , , - - [5]. - .
, " " " ", . , -. , - . . , . . , . . [6]. " ".
, - . , .. - "...- - ( ) , , - , .. .". .. - "... '- - ..." [5].
. . , . - , - - , - , [6].
- 2 :
- -, , ;
- - .
, , , . , - - , , - . , - , [7].
, , - . . -, -. , - , , , -, - , - - - [8].
- (, ) , , - - , . [9]. , - , . - , . , , . - , - , - - . 1.
55
, , - : , , - [10]. - , , - , - , - .
- , . - , , (). -, - .
, , - - - - ( ), :
1. . 2.
( ).
3. . ( ), , .
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5. .
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1 ,
1. -, , , 1 . .
2. 1 1.
3.
1
2.
4.
1
56
- .
- , , - -- , -, , - . - .
1. () 16 "" : -
18 - 1999 . 318.
2. : : / . . , . . , . . : "", 2000. 448 .
3. . . / . . . : , 2000. 355 .
4. . . - / . . , . . . : , 1979, 488 .
5. . . - . / . . . . : - , 1973. 296 .
6. - : / [ . . . ]. . : , 1980. 288 .
7. . . : -: . / . . . . : "", 2007. 327 .
8. . . - / . . , . . . . , 2000. 165 .
9. , (-, ) 132 18.05.2001 .
10. . . : . / . . , . . , . . . . : , 2007. 296 .
658.
. ., . .
.
.
: , ,
Butko A., Ptashnyk A.
ON THE QUESTION OF THE OWN CAPITAL MANAGEMENT
ENTERPRISE Annotation. The article reveals the essence of equity and determined the significance
own capital management during the economic activities of enterprises and suggests ways of improvement of
private capital.
Keywords: equity, income, management system.
1.
'
- .
, ,
57
, , , - , , - .
. - , - . , - , , , -, .
, - . - , - -. .
2. -
, ., ., ., ., ., ., ., ., ., ., ., ., ., ., ., .', ., . . .
- , , , .
3. -
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:
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4.
, - .
, , -, - .
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- .
-:
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:
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.
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, [2].
- :
, - '- - ;
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58
, () [6].
- , - , ' - [1].
, ' ( ), ' (, ). , , , . , ' ( -) ' ( ) - ' - '.
, , [1, 4]:
1) -, ;
2) - -;
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2. - .
3. - .
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( - - ' );
(
- );
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59
:
, - - ;
, , , [6].
, - , - .
- , - , . - - , -. " ", - '. [7]. , , , - , -- .
- , , . - - , , , : , ; - ; - ( ) .
- - . -
: -, , , , , , -- , , - , , - , , , .
5.
, ' , , - , .
, - - , - . -, - , , - , - .
1. . . :
/ . . . : - "", -"-", 2004. 576 .
2. . . -: / . . . : , 2005.
3. . . - : / . . , . . . . : , 2009.
4. . . / . . // . 2006. 6. 332 .
5. . . / . . // . 2004. 6. . 35-44.
6. . : - / . // . 2004. 5, 6. . 39-43.
7. . . - / . . // . 2005. 1 (43). . 43-53.
60
330.53+657
. ., . .
. -
,
, , . -
.
: , , .
Veryga J., Homenko N.
THEORETICAL ASPECTS MERCHANDISE MANAGEMENT TRADE Annotation. The authors studied topical issues of management of stock of goods at commercial enterprises,
defined modern approaches and elements, described stages of management of stock of goods, offered the
developed norms and regulations and a plan of thier formation. It was considered as well the stages of
management of stock of goods.
Keywords: inventory, standards, trading companies.
1.
-. - , , .
- , - . - -, . - , .
2. -
, - -. - - - - - .
3.
, , , - - ( ), .
, , , , , , - . , ( , , ), , - , . -, - , , , , .
, - , - :
- ;
(, ) ;
- .
61
, , - , , - - , .
, . -.
, , - . - - , . , 1, . 36. - , . - - - . - , " -", 1, . 38.
, - , -, , - . - - , -, - .
- , - 2, . 191.
, , , . - , . .
-, - .
:
, ;
, - ;
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- , , ( ) ( - ), - , , .
- , - (, , .).
- , . - - ( ) - . - , . - - , .
. - , , -, - , .
, , - 3, . 20. .
62
, . , . , .
, . , . , . , , . - ( - , - ).
, , , , - .
, -
- 3, . 38.
- (), ("", " - ") (. 1). : (q) , ( - ) - (S) [4, . 53]. - (-, ).
(T, q) , , . , -.
- (T, S) ,
. 1.
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S (S, t)
t2 t3
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t2 t3
S
S
t
63
. , , - - . , - - , .
- . (T, S) , {Ti, Si} , {Ti} - .
. (s, q) . (T, S), , .
( ) (S, s) . s S y. - (s, q).
, - (S, s) (s, q) S = s + q . .
(, s, S), -. - . .
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- , , ( ) [5, . 81; 4, . 54]. . , , , .
, - . , , , , . , - [4, . 55]. , . - , - .
, , - - - -- .
4. , -
- - , - , , - . - .
1. //
. 2010. 8 . . 37-43. 2. . .
: / [. . . ; . . . ] . : "", 1999. 800 .
3. . . / . . : , 2001. 384 .
4. . . - / . . , . . // - - . : . . : 2- . / [. .: .. (. .) .; . . - ]. , 2002. . 2. . 52-58.
5. . . - / . . // : "-" // , 2004. 2-3. . 80-82.
64
336.078.3 (477)
. ., . .
.
,
.
: ,
, ,
Vynnychenko N., Shevchenko N.
FEATURES OF FUNCTIONING OF CHECKING OF IMPLEMENTATION
OF BUDGETARY PROGRAMS SYSTEM Summary. In article the role and the place of the control of performance of budgetary programs in the
system of the state financial control are considered, and also is analyzed the international experience of its
organization and a problem its functioning in Ukraine.
Keywords: , ,
, .
1. -
, - -- , -. , -, .
2.
- , , . , - : . , . , . , . , . , . , . , . , . , . , . , ., . , . . , , , - -, , .
3. -
- - , , - , . - , - - - , - - .
4. , -
, - - - . , - - .
- , , , - .
65
, - , . -, , , - . - - , - - -, - .
- - - , . , - : , , , - - .
- . (, ) : , -, - . - . - , (INTOSAI) (EUROSAI) , , - .
, - . - - - - . . 5 - -
, - , - [1]. - - - - - , , .
- -, , - - . - :
- , . 26 [2] (- );
- , - , , , ;
- - , - [1], - , - " " (, -: - (), , ' ; : , ; -: - , , - ) [3]. - , , , , , , - , , , , . , , - - . ,
66
, - , - - . , - , , - , . , - , , - . - - - , , , . , , , , , - .
, , - - , , -, - .
- - - . , , - -- , - - . - , , , - - , - , - , , - ., - . , - , -. -
, . , - :
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- - -;
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- - -. - , - - , , - - , . - , - , -, - .
- - - , - , , - . , , - . , - - . , , - , - ; . 2005
67
2017 [4]. , -, , , - .
5. , ,
, - , - , - .
1.
- - [ ]: -
10 2004 . N 1017. : http://zakon.rada.gov.ua/cgi-bin/laws/main. cgi?nreg=361-2006-%EF. -
2. [ ] : 21.06.2001 2542- . : http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi. -
3. [ ] : 22.04.1993 . 3126-XII. : http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi.
4. - 2017 [ ] : - 24.05.2005 158-. : http://www.dkrs.gov.ua/kru/uk/ pub-lish/article? art_id=50176&cat_id=43247. - - - .
338.2
. .
.
. -
: , , ,
Vovk V.
IN RELATION TO QUESTIONS OF ORGANIZATION OF SERVICE OF
KONTROLINGU ON ENTERPRISES OF UKRAINE Summary. The functions of controlling service are generalized, and its place in the company
organizational structure in case of a centralized form of the organization is defined. Various options of the
controlling service structure were considered
Keywords: kontrolling, enterprise, centralized funds, strukturizaciya.
1.
, - , - , - ,
. , . - , , .
68
, .
2. ,
10 , - , : . . ,
. . , . . , . . , . . .
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.
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5. , -
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1. . / . , . // -. 2002. 2 C. 31-37.
2. . . : / . . . . : , 2008. 552 .
3. / [ .]. : http:// www.yurhelp.ru/news1888.html
4. . . : / . . , . . : -, 2004. 370 .
5. . . - - [ ] / . . // - ". ". 1. 2002. : http://eup.ru/Docu-ments/IntelCont.ru/35BC6.asp
. 5. ,
72
338.515.001.11
. .
.
,
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: , , , .
Voronina V.
CONTENT AND SIGNIFICANCE OF INCOME AS THE MOST
IMPORTANT ECONOMIC CATEGORY Annotation. The article is dedicated to explanation of the meaning and significance of profit as the most
important economical category which gained a new meaning under the circumstances of modern economical
growth of the country with its private business becoming truly independent. Being the main driving force of
market economy, profit secures interests of government, a companys owners and employees.
Key words: income, interests of the state, owners and employees.
1. -
- , , . - - . - , , - . - . , , .
- , - . . , - , , , .
-, - , . ,
.
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3.
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73
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. . , - , , ' -, .
.. - .
A. M. . -, " -, , -. , . , - - -" [16, .28]. , . , , , , - .
. . , - (, ), [9, . 449].
, , . . , , - - [12, . 397]. , - , , , , .
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74
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75
- - ;
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1. . . /
. . . . : - "-", 1998. 544 . 2. . . -
: / [ . . . . . [ 5- ., . .] .: , 2003. 726 .
3. / [. . . . . ]. . : , , 2003. 1440 .
4. . . . : . / . . , . . . : , 2002. . 1. 355 .
5. . . - / . . // - . 2003. 20. . 4-10.
6. : / [ . . . . ]. . : , 2006. 528 .
7. . . - 283/97- 22.05.97 . ( ) // . . -. -. 1997. 3. . 3-17.
8. . . : / . . . . : , 2003. 215 .
9. . . -: / . . [ . . . . ]. .: , 1999. 800 .
10. . . : , ./ . . , . . ., 1993. 785 .
11. / [. . . . . ]. . :
. 1.
76
, 1998. 736 .
12. . . - : 2 . / . . (.) . : , 2005. . 2. 563 .
13. () 3 , . - 31.03.1999 . 87 //. . . - . 2008. 1. . 85-90.
14. . . - : / . . . [6- .]. . : ..., 2002. 784 .
15. . . -- / . . (.). . : , 1996. 320 .
16. : / . . , . . , . . . [5 ., . .]. . : , 2005. 546 .
17. . . : / . . . . : -, 2003. 444 .
18. . . - : 3 . / [ . . ]. . : , 2001. . 3. 864 .
: 657.6 + 65.012.7(477)
. ., . .
. , -
,
COSO.
: , , , COSO.
Voronko R., Semeniv M.
ORGANIZATION OF INTERNAL CONTROL ON THE ENTERPRISE Summary. In the article investigational essence of term organization, the problems of organization
of internal control are exposed on enterprises and organizations of Ukraine, the structure of the internal checking
of enterprise system is considered after the method of COSO.
Keywords: organization, control, internal control, method of COSO.
1.
- -, , - . - - .
, , , , , , , -, , .
() . , - .
, - . - , , .
77
[2, . 84].
2.
, . . , . . , . . , . . , . . , . . , . . , . . , . . .
- . - , - , - .
3. -
- .
4.
-. -.
- organizo , . - organizo - , '. - organization , , ' [7, c. 53].
. . , . () , [6].
, , , , , , , , , [4]. , , . ., . ., . ., . . -, [8, 14].
, - .
(), . , - , - , . , - , -, , , , -
, .
- , , , , -, - - [2, . 85].
- . . . , -, , - - , - , - -, , - () [9, . 123].
. . , , - , - [2].
. . , - - . - - : (, -, , , ), ( ) [6].
. . . , , - , - , - (. 1).
. . . , - -. - , , [5].
78
. . , : () ; - ' - ; , ; - (, ) - ; - ; - () ; , ; - ; -; ; -; , , [12].
- , .
- , - , , - , , '
', - .
- - .
, - - COSO.
COSO, The Committee of Sponsoring Organizations of the Tread-way Commission (COSO) , . , COS, , , COSO, .
COSO :
;
- ;
.
. 1. . . . [14, c. 10]
-
-
. 2. COSO
,
,
,
-
=
79
, - -, -, "".
COSO ' - :
- ; - ; - ; - ; - . . 2 COSO. -
COSO, . 3.
- :
- - , , ;
- -- , ;
- , -- , (, ), - ;
- , - ;
- , - ;
- -
, ;
- , , , - [15, . 81].
, - - - (). , - , . . ., : -, - [3, . 19].
- , -
, , , - , - , - . :
- , , ;
- , , - ;
- -, [11, . 115 - 116].
, -, , - -
. 3. COSO
:
,
80
- - -.
, . - , - , . - - . - - ().
5. -
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2. - -, - , .
3. , , . , - .
4. - .
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- - .
1. . . --
/ . . . . : , 1979. 160 .
2. . . / . . // -
. 2009. . 3 (15). . 84 100.
3. . . / . . // - , , 78 2010 . : , 2010. 500 . . 386389.
4. . . : [- ] / . . , . . , . . , . . / [ . . . . . ]. [4 , . .] : , 2006. 560 .
5. . . : , , : . / . . : , 2008. 532 .
6. . . - - : . / . . . . : , -, 2002. 360 .
7. . . - -: , , : . / . . . . : .-. , 2007. 429 .
8. . . - , : . / . . , . . , . . ; [ . . . ]. . : , 1993. 223 .
9. . . / . . . : , 2005. 264 .
10. . . - : . / . . : , 2000. 224 .
11. . . - / . . // . (, ). 2010. 2 (49). . 115120.
12. . . - : , : . . . . : . 08.00.09 , / . . -. ., 2009. 28 .
13. . . - : . [ ] / . . . . : , , 1998. 375 .
14. . . (, ) / . . , . . . . : - , 2007. 442 .
15. . . - / . . // , . 2008. 1 (18). . 8087.
81
657.37:657
. .
. ,
.
.
,
, .
.
: , , , .
Geyer E.
CONCEPTUAL APPROACHES TO THE FORMATION AND DISPLAY OF
FINANCIAL RESULTS IN ACCOUNTING Annotation. In this article point and meaning of financial results, ways of income formation and
indication in accounting system are researched. Financial results accounting development with introducing its
main concepts is analyzed. Necessity and possibility of income information formation that provides needs of
control, deducting interests balance of all users, in one accounting system is grounded. Based on the realized
analysis multi-purpose financial results concept is proposed.
Keywords: income, relevance, financial results, evaluation.
1.
. . , - - . - , - , - . - , - , - . , - , - . - " ", - , .
2.
. . . , . . , . . , . . , . . , . . . - . , . . , . , . . , . . , . . , . , . . , . . . , ., . , . . , . . , . . , . .
, , , - , - , - , - . - , -
82
, .
3.
, , , .
4.
, - . - :
- ; - -
, ; - ;
- -;
- , - ;
- - [1, .142-143].
. . . . , - , :
- , ;
- ;
- - - ;
- - - [2, . 204].
. , - , - - .
. . , " - . , .
, ( ). , . : . , - . , -" [3].
-, - . " - , - . - , " [2, . 229].
- -, , . . . 1.
. . . . , , , , - , -. - (Study Group on the Objectives of Financial Statements) , " , , - " [4, . 22].
, , . , "", "", "", - , . . - - , .
. 1.
83
- , - . - . , . , - , - - [5, .192].
20 , (. . .) -, , -. , - , , - . - - , .
.. .. , , - , - . -, - , , , - . .
- . - - , -. - [6, . 609]. , [6, . 600]. -, -- - - [6, . 522].
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84
, -.
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- . - , - , .
. : , , -, . .
. "- - . - , , , - , . - , , , " [2, . 189].
, - , - , , , .
. - . () , , , , - .
, - - , , - , . , - , , . - , , -
, .
, "- - - , , - " [2, . 191].
- . , , , , , , , - .
, , , . , . , . , - , .
, , , . , -, , . , - .
, - . . - , , , - .
, - , , - , .
- - . - , , , . , -
85
, , - . () :
- - - ; , - , - ;
- 1 2005 . "- ", - , - - ;
- 1 2009 . . - .
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, . , , , , - . - . 2.
, . , , - , , -, , . (, ). , - , - .
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: -; ; ; - .
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, - ,
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, - , .
, , , . , .
-:
- -, , -;
- - .
,
. 2.
86
, , .
. . , . . -, " - . . , . -, , " [2, . 218].
, (, ) . , , - . - , . -
, -, . , - - , - . , - .
. . . . , , . . . - , - - [7, . 422]. , , , , - .
, - , , - - , - . , . ,
1
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()
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87
, . , . , , , , . - , , . .
5.
.
1. , . , ,
2. - : , - . ; ; - -, .
3. ; - - ; , , . , .
4. . - - , -, .
5.
. - - . - - -.
6. - , , - , - - . -
, .
1. : -
/ [ . ., ., ., . .]. . : . .-. -, 2008. 735 .
2. . . / . . , . . ; [ . . . . ; . .]. . : , 2000. 576 .
3. . / . // . 3. 2010. . 13-18.
4. Report of the Study Group on the Objectives of Financial Statements "Objectives of Financial Statements" [AICPA.]. October 1973.
5. Bedford N. The Income Concept Complex: Expansion or Decline, in Asset Valuation, ed. Robert Sterling / N. Bedford - Lawrence, Kans : Scholars Book, 1971.
6. [ . . . , . . , . . , . . .]. . : , 1983. 840 .
7. . . - / . . . . : , 2000. 496 .
88
331.108
. .
.
. , .
.
: , , ,
Gelich N.
METHODS AND FORMS OF EVALUATION OF PERSONNEL OF
ENTERPRISE Summary.The article reviews the main methods of evaluating employees in domestic and foreign
literature. Goals of assessment, analysis methods and forms of their achievements are defined. The ways of
effective development and operation of the assessment staff are created.
Keywords: personnel, evaluation, evaluation methods, evaluation system
1. -
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