UNC: 657.6:658.15

L. Gutsalenko, U. Marchuk,

Ukraine’s economy transition to market conditions of managing encourages domestic companies to an objective assessment of the financial condition, solvency and reliability of its partners that it is possible to carry out due to the control functions of accounting, performed as the part of external control bodies and enterprise own, through internal control.
Aim of this article is the study of the details of the accounting control functions through the system of internal controls that provides management current liabilities of economic agents and affects the financial results of their activities. Accounting is the information base upon which prepare the various possible types of reporting. Internal control and accounting considered as a management function and equated of their different functions – control, although these features in your control aspects and determine one another and methodically and methodologically related.
Therefore, implementation of control functions in the accounting system actualizes the study of the control system according the modern requirements management entrepreneurship. The main components of the internal control process organization of current liabilities (sources, objects and methods) that contribute to the effectiveness of the control function of accounting in managing the economic entity are determined.
The development of society and influence of on enterprise activity external and internal factors urge to significant changes in the development of accounting and management functions. Outlined that under the conditions of market relations and the impact of the crisis control function of accounting that provides management of current liabilities has a direct impact on the performance of businesses and the development of society as a whole.

Keywords
accounting, control functions, management, current liabilities, internal control, methodology.

L. Gutsalenko, U. Marchuk. Implementation of accounting control function as management of the current liabilities of enterprises

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Л. В. Гуцаленко, У. А. Марчук. Реализация контрольной функции учета в управлении текущими обязательствами предприятий
Определены основные составляющие организации процесса внутрихозяйственного контроля текущих обязательств(источники информации, объекты и методика), способствующие обеспечению действенности контрольной функции учета в управлении хозяйствующим субъектом. Отмечено, что бухгалтерский учет, функция управления и контрольная функция учета обуславливают друг друга и методично и методологически связаны между собой. Определено, что в условиях формирования рыночных отношений и влияния кризисных
явлений контрольная функция учета обеспечивает управление текущими обязательствами, имеет непосредственное влияние на результаты деятельности субъектов хозяйствования и развитие общества в целом.

L. Gutsalenko, U. Marchuk. Implementation of accounting control function as management of the current liabilities of enterprises
The main components of the internal control processin organization of current liabilities (sources, objects and methods) that contribute to the effectiveness of the control function of accounting in managing the economic entity are determined. It was noted that the management accounting function and accounting control function determine one another and are methodically related. Outlined that under the conditions of market relations and the impact of the crisis control function of accounting that provides management of current liabilities has a direct impact on the performance of businesses and the development of society.