L. Gutsalenko, U. Marchuk. Implementation of accounting control\u00a0function as management of the current liabilities of enterprises<\/a><\/strong><\/p>\nReference:
\n1. Hutsalenko L. V. Adaptyvna systema obliku i kontroliu rezultativ diialnosti silskohospodarskykh pidpryiemstv: monohrafiia\/ Hutsalenko L. V. \u2013 K.: NNTs IAE, 2010. \u2013 372 s.
\n2. Marchuk U. O. Rol funktsii obliku ta kontroliu v upravlinni diialnistiu pidpryiemstv[Elektronnyi resurs]. \/ U.O. Marchuk\u2013 Rezhym dostupu: http:\/\/www.ej.kherson.ua\/journal\/economic_06\/298.pdf
\n3. Mushynskyi V. V. Vnutrishnohospodarskyi kontrol zabezpechennia vykonannia zoboviazan pidpryiemstva ta faktiv yikh zminy: metodychnyi pidkhid. \/ V. V. Mushynskyi [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/eztuir.ztu.edu.ua\/3217\/1\/28.pdf
\n4. Mushynskyi V. V. Zavdannia vnutrishnohospodarskoho kontroliu za vykonanniam zoboviazan: chasovyi prostir[Elektronnyi resurs] \/ V. V. Mushynskyi. \u2013 Rezhym dostupu: http:\/\/eztuir.ztu.edu.ua\/3377\/1\/66.pdf
\n5. Petrenko S. Yakist bukhhalterskoho obliku yak obiekt otsinky informatsiinoho zabezpechennia vnutrishnoho kontroliu\/ S. Petrenko\/\/ Bukhhalterskyi oblik i audyt. \u2013 2008. \u2013 #2. \u2013 S. 26-30.
\n6. Yaremko I. Y. Adaptatsiia oblikovoi systemy do umov suchasnoi ekonomiky\/ I. Y. Yaremko \/\/ Finansy Ukrainy. \u2013 2006. \u2013 #8. \u2013 S. 146-152.
\n7. Khomyn P. M. Vnutrishnii kontrol na avtotransportnykh pidpryiemstvakh [Elektronnyi resurs] \/ P. M. Khomyn\u2013 rezhym dostupu: http:\/\/irbis-nbuv.gov.ua\/cgi-bin\/irbis_nbuv\/cgiirbis_64.exe?C21COM=2&I21DBN=UJRN&P21DBN=UJRN&IMAGE_FILE_DOWNLOAD=1&Image_file_name=PDF\/Vzhdtu_econ_2013_2_20.pdf<\/p>\n
\u041b. \u0412. \u0413\u0443\u0446\u0430\u043b\u0435\u043d\u043a\u043e, \u0423. \u0410. \u041c\u0430\u0440\u0447\u0443\u043a. \u0420\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u043e\u0439 \u0444\u0443\u043d\u043a\u0446\u0438\u0438 \u0443\u0447\u0435\u0442\u0430 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0442\u0435\u043a\u0443\u0449\u0438\u043c\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439<\/strong>
\n\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u044b \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430 \u0432\u043d\u0443\u0442\u0440\u0438\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432(\u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u043e\u0431\u044a\u0435\u043a\u0442\u044b \u0438\u00a0\u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430), \u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044e \u0434\u0435\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u043e\u0439 \u0444\u0443\u043d\u043a\u0446\u0438\u0438 \u0443\u0447\u0435\u0442\u0430 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u043c \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u043e\u043c. \u041e\u0442\u043c\u0435\u0447\u0435\u043d\u043e, \u0447\u0442\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0444\u0443\u043d\u043a\u0446\u0438\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u0430\u044f \u0444\u0443\u043d\u043a\u0446\u0438\u044f \u0443\u0447\u0435\u0442\u0430 \u043e\u0431\u0443\u0441\u043b\u0430\u0432\u043b\u0438\u0432\u0430\u044e\u0442\u00a0\u0434\u0440\u0443\u0433 \u0434\u0440\u0443\u0433\u0430 \u0438 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u043e \u0438 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u0432\u044f\u0437\u0430\u043d\u044b \u043c\u0435\u0436\u0434\u0443 \u0441\u043e\u0431\u043e\u0439. \u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043e, \u0447\u0442\u043e \u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0445 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0439 \u0438 \u0432\u043b\u0438\u044f\u043d\u0438\u044f \u043a\u0440\u0438\u0437\u0438\u0441\u043d\u044b\u0445
\n\u044f\u0432\u043b\u0435\u043d\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u0430\u044f \u0444\u0443\u043d\u043a\u0446\u0438\u044f \u0443\u0447\u0435\u0442\u0430 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0442\u0435\u043a\u0443\u0449\u0438\u043c\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438, \u0438\u043c\u0435\u0435\u0442 \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0435 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043d\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438\u00a0\u0441\u0443\u0431\u044a\u0435\u043a\u0442\u043e\u0432 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0432 \u0446\u0435\u043b\u043e\u043c.<\/p>\nL. Gutsalenko, U. Marchuk. Implementation of accounting control\u00a0function as management of the current liabilities of enterprises<\/strong>
\nThe main components of the internal control processin organization of current\u00a0liabilities (sources, objects and methods) that contribute to the effectiveness of the\u00a0control function of accounting in managing the economic entity are determined.\u00a0It was noted that the management accounting function and accounting control\u00a0function determine one another and are methodically related. Outlined that under\u00a0the conditions of market relations and the impact of the crisis control function of\u00a0accounting that provides management of current liabilities has a direct impact on\u00a0the performance of businesses and the development of society.","protected":false},"excerpt":{"rendered":"Sorry, this entry is only available in Ukrainian.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,503],"tags":[511,512],"aioseo_notices":[],"views":662,"_links":{"self":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/1787"}],"collection":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=1787"}],"version-history":[{"count":0,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/1787\/revisions"}],"wp:attachment":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=1787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=1787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=1787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}