{"id":1787,"date":"2015-06-04T16:55:29","date_gmt":"2015-06-04T13:55:29","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=1787"},"modified":"2021-05-05T11:09:58","modified_gmt":"2021-05-05T08:09:58","slug":"n83v2r2015t1gutsalenko","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n83v2r2015t1gutsalenko\/","title":{"rendered":"\u0420\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u043e\u0457 \u0444\u0443\u043d\u043a\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u0456 \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u043c\u0438 \u0437\u043e\u0431\u043e\u0432\u044f\u0437\u0430\u043d\u043d\u044f\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"UNC: 657.6:658.15<\/p>\n

L. Gutsalenko, U. Marchuk,<\/p>\n

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.
\nAim 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.
\nTherefore, 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.
\nThe 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.<\/p>\n

Keywords
\naccounting, control functions, management, current liabilities, internal control, methodology.
\n<\/p>\n

L. Gutsalenko, U. Marchuk. Implementation of accounting control\u00a0function as management of the current liabilities of enterprises<\/a><\/strong><\/p>\n

Reference:
\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

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L. 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":"

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