СЕРІЯ ЕКОНОМІЧНА - lute.lviv.ua · 6 Орлова В. К. ОБЛІК І ОЦІНКА НЕЗАВЕРШЕНОГО ВИРОБНИЦТВА ПРИ ВИКОНАННІ БУДІВЕЛЬНИХ

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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

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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.

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6. Stolowy H. Accounts manipulation : a lite-rary review and proposed conceptual framework. Eight draft. / H. Stolowy, G. Braeton. Paris, January 13, 2003. 59 .

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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.

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8. []: / . . . . , . . . . : . , 2003. 560 .

9. . . - []: / . . . . : . . ., 1998. 768 .

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17

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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

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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

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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.

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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

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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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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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33

4. . - / . // . 2004. 12. . 15-24.

5. . . - , , : / . . . . : , 1998. 768 .

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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.

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k1= k2=

k3=0,00

35,00 k1=53,30 k2=46,70 k3=0,00

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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.

- , , - , .

3.

560 " ", 10 " ", () 6 " ". - " ". (. 1):

40

1 " "

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5

60

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+ + - ,

1

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]

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()

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7/9

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"

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[5

]

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41

- " ( )", -, : , - , , - -. " " -, , , , - , . " " - , , , .

[3-6] - , ( ) ; -, [11, 12], . , " ( )", " - ", " " .

560 ( , 15 2009 ) (. 1):

, , -, -, (). ( - - , -).

10, , :

) , , (, - );

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42

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560, (. 2).

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, ,

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43

44

, , - , , , , - .

- () .

, , .

4. ,

, -, , - (); - ( , - ). -, , -, .

- -.

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 - ,

, , , - , - - , .

4.

- , . .: " , , -- , , , - " 2, .4. .

- . - , - . , . , - . [5,11]. . [1], . [6], . , . [7], . [9, ' -.

46

- . : " - , (- )". , , - - , - [8,.16]. ,

, .

- . . : " , (, -), . , -

1

/

1 2 3 1

2 ,

3 -

- -

4 '

5 ( )

6 () ( )

7

8 ,

9

10

11

12 (1./.)

( )

13 ( 10 000 2) ( 1000 2) - ( 100 2)

47

' - " [3].

- . , , . , , , , - [1. - , , , , .

() 32 - , - -: , , - / , - , , , - .

, -, , , , , . - -. - , , , .

- , - - , - .

"", , , .

(., . classification - . classis facio - ) - ' (, ) ( ) . " ' ". - (), , , ', , , . ' - ', ' , , - .

. . , -, -

. . , , , - , -. -, .

, - , / - - , - .

- , - , .

, - , -. , , . - , , - ., ', - - , - , - . - , .

, 1. , , -, - , . - , - , . 4. () 32 , ( , - ). , : , , , (-) , , , - , - . , - (-) , , - , , , , .

48

, - . , 40 () 32, , (/ ). () , -, , , (, , , ) [4, - , , - , .

, , , , () . (-) - . - -, :

- , - , ;

, . . , - , - ;

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, () 32, - , :

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,

- - .

, - - : , - -, .

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() 32, - / . - .

, , , , , - - . , , - . , , , , , - , , - .

5. -

, , - , -, , , . , , ., ', - , -, . -

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]. :

- - , - - , ;

- , - , - ;

- .

. , . . . . , - :

1) , , .

2) - , , - [1, . 117].

. . [4, . 21], . . . . [2, . 132] : .

- -, , , - . , ,

, , - . , . 8 " - ", , , . , , , - . , , . - .

.

, - , - . :

- , - , -, , ;

- , - - ;

- , - , - ;

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- , ;

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- , , , - -, -.

, :

51

- - ;

- ;

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- , - - . , -:

1) -: , , ;

2) : --, , ;

3) : , ;

4) : - ;

5) : ;

6) -;

7) ; 8)

; 9) ,

-- .

- :

1) - , - , ( -), - , ;

2) - -- , .7 .8 01.07.1999 . 996-XIV [5], - , - 29.12.2004 336 -

, - 01.09.1999 65;

3) - , - ;

4) - () - , - - , - ( -) -- ;

5) , ;

6) : - ,

-', - - ';

- - ;

- , - - , ;

7) - - , ;

8) , - - , , ;

- :

- , -, - 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. . ( ), , .

4. - , - . , - , ( , - ) , , .

5. .

- . , , , . - . , - .

5. , -

- - - , , , - , , - , .

- , , , - .

, , , - , , , - - -. , - - : ,

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. -

- - , - .

:

- ;

- - ;

- - .

4.

, - .

, , -, - .

- , - , -:

1) -, ;

2) , - -;

3) ;

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5) - , - [3] .

- .

-:

- ;

, - .

:

( );

.

() , - , .

, [2].

- :

, - '- - ;

( ) , . . . , , .

58

, () [6].

- , - , ' - [1].

, ' ( ), ' (, ). , , , . , ' ( -) ' ( ) - ' - '.

, , [1, 4]:

1) -, ;

2) - -;

3) - ;

4) -, ' , ;

5) - ;

6) - ;

7) - ;

8). ; 9) -

.

, , - - .

. ' ' , [5]. . , , -

-.

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' , , .

- , [1]:

1. - .

2. - .

3. - .

, , , , , , , , [1, 6]. , ( ) ( -, ). - . - - , , - :

( - - ' );

(

- );

- ( , ) [6].

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.

, , , . - , . .

-, - .

:

, ;

, - ;

- , , - 2, . 190.

- , , ( ) ( - ), - , , .

- , - (, , .).

- , . - - ( ) - . - , . - - , .

. - , , -, - , .

, , - 3, . 20. .

62

, . , . , .

, . , . , . , , . - ( - , - ).

, , , , - .

, -

- 3, . 38.

- (), ("", " - ") (. 1). : (q) , ( - ) - (S) [4, . 53]. - (-, ).

(T, q) , , . , -.

- (T, S) ,

. 1.

t1

S (S, t)

t2 t3

t1

S (S, t)

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), -. - . .

- Si yi , - , s.

- , , ( ) [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

, - , - - . , - , , - , . , - , , - . - - - , , , . , , , , , - .

, , - - , , -, - .

- - - . , , - -- , - - . - , , , - - , - , - , , - ., - . , - , -. -

, . , - :

, - ;

- - -;

-, - -- .

- - -. - , - - , , - - , . - , - , -, - .

- - - , - , , - . , , - . , - - . , , - , - ; . 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

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70

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, , . -,

.

- (IGC), '- , , ,

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- -, :

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71

; () .

- [5]:

1. - . (. 4).

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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

. .

.

,

. , .

: , , , .

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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4. -

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73

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. . , , , - - . , - : - , -- , - . . , . , . . .

. . , - , , ' -, .

.. - .

A. M. . -, " -, , -. , . , - - -" [16, .28]. , . , , , , - .

. . , - (, ), [9, . 449].

, , . . , , - - [12, . 397]. , - , , , , .

, . -, - .

- .. . , - , - [1, . 41]. , : , .

- - . - . , , , , -

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. -

- , , .

: 1. -

- , .

2. - -, - , .

3. , , . , - .

4. - .

- , -, - - COSO, .

- - .

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].

. . . . , - , :

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- - - [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

, -.

- , - . - " " " ". - , , .

- . - , - , .

. : , , -, . .

. "- - . - , , , - , . - , , , " [2, . 189].

, - , - , , , .

. - . () , , , , - .

, - - , , - , . , - , , . - , , -

, .

, "- - - , , - " [2, . 191].

- . , , , , , , , - .

, , , . , . , . , - , .

, , , . , -, , . , - .

, - . . - , , , - .

, - , , - , .

- - . - , , , . , -

85

, , - . () :

- - - ; , - , - ;

- 1 2005 . "- ", - , - - ;

- 1 2009 . . - .

- : , , , , .

, . , , , , - . - . 2.

, . , , - , , -, , . (, ). , - , - .

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: -; ; ; - .

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, - ,

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, , , . , .

-:

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,

. 2.

86

, , .

. . , . . -, " - . . , . -, , " [2, . 218].

, (, ) . , , - . - , . -

, -, . , - - , - . , - .

. . . . , , . . . - , - - [7, . 422]. , , , , - .

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1

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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. -

. - , .

2.

, , . , . , . , . , . , . , . , . , . , . . . , . , . , . .

3. -

, -, , - . - - - , .

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- - ;

- ;

- ; - -

; - ; - -

.

.

4.

. - . - . - - - .

, , [2].

. - . , [3]. ,

89

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Documents

СЕРІЯ ЕКОНОМІЧНА - lute.lviv.ua · 6 Орлова В. К. ОБЛІК І ОЦІНКА НЕЗАВЕРШЕНОГО ВИРОБНИЦТВА ПРИ ВИКОНАННІ БУДІВЕЛЬНИХ