Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-49-54
H.P. Tarasevych, L.V. Chyzhevska
The article discusses the impact of professional accountants’ adherence to fundamental principles of ethics, their impact on supporting sustainable development, and responsibility for violations of ethical principles. The issue of ethical responsibility of professional accountants in the context of supporting the goals of sustainable development is one of the primary tasks and requires a solution. Modern conditions also require an appropriate response to changes in ethical codes of professional accountants in order to meet new challenges. In order to always have up-to-date knowledge and skills in a certain field, it is necessary to constantly monitor all changes that occur in regulatory legislation. Since the accounting profession has a responsibility to act in the public interest, accountants are required to act transparently to ensure proper compliance with both legal and ethical requirements, and to contribute to the sustainable development of both business and society in general. Traditionally, professionalism includes, among other things, commitment to the public interest; a complete set of knowledge supported by a strict education system; independence and professional code of conduct.
{"title":"Ethical responsibility of professional accountants in the context of supporting sustainable development goals","authors":"H.P. Tarasevych, L.V. Chyzhevska","doi":"10.26642/pbo-2023-2(55)-49-54","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-49-54","url":null,"abstract":"The article discusses the impact of professional accountants’ adherence to fundamental principles of ethics, their impact on supporting sustainable development, and responsibility for violations of ethical principles. The issue of ethical responsibility of professional accountants in the context of supporting the goals of sustainable development is one of the primary tasks and requires a solution. Modern conditions also require an appropriate response to changes in ethical codes of professional accountants in order to meet new challenges. In order to always have up-to-date knowledge and skills in a certain field, it is necessary to constantly monitor all changes that occur in regulatory legislation. Since the accounting profession has a responsibility to act in the public interest, accountants are required to act transparently to ensure proper compliance with both legal and ethical requirements, and to contribute to the sustainable development of both business and society in general. Traditionally, professionalism includes, among other things, commitment to the public interest; a complete set of knowledge supported by a strict education system; independence and professional code of conduct.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-44-48
S.F. Lehenchuk, I.R. Polishchuk, A.O. Pylypchuk
The peculiarities of legal regulation of charity activities in Ukraine are characterized. The stages of organizing the receipt and issuance of charity aid by communal non-commercial enterprises are given: 1) conclusion of a contract between the subject of charity activity and the communal non-commercial enterprise; 2) providing and receiving charity assistance in the form of a monetary charity contribution, goods, works, services; 3) evaluation and documentation of charity assistance, preparation of the Act of acceptance and transfer of charity assistance by the Commission for receiving and using charity assistance; 4) establishment by the Commission for receiving and using charity aid of terms, places of storage of non-monetary charity aid and persons financially responsible for their preservation; 5) internal control by the Commission for receiving and using charity aid of the volume and storage conditions of non-monetary charity aid; 6) drawing up and submitting a report on the use of charity assistance by a communal non-commercial enterprise. The structure of the Regulation on receiving and using charity assistance by a communal non-commercial enterprise is proposed: 1) general provisions; 2) the procedure for receiving and documenting charity assistance; 3) the number, rights and duties of the commission for receiving and using charity assistance. The need to create a commission for receiving and issuing charity aid has been clarified, the duties of which will include: assessment of non-monetary charity aid, establishment of materially responsible persons for the storage of gifts, and internal control over compliance with the conditions of their storage. In order to confirm the value of non-monetary charity contributions, i.e. goods, works, services when received by a communal non-commercial enterprise, the procedure for their evaluation is proposed: to use as a basis the supporting documents provided by the benefactor about its origin and value, and in case of absence – the commission for receiving and using charity assistance will conduct an assessment and note it in the Act of acceptance and transfer of charity assistance.
{"title":"Organization of accounting and internal control of receipt and the use of charity aid in public non-commercial enterprises","authors":"S.F. Lehenchuk, I.R. Polishchuk, A.O. Pylypchuk","doi":"10.26642/pbo-2023-2(55)-44-48","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-44-48","url":null,"abstract":"The peculiarities of legal regulation of charity activities in Ukraine are characterized. The stages of organizing the receipt and issuance of charity aid by communal non-commercial enterprises are given: 1) conclusion of a contract between the subject of charity activity and the communal non-commercial enterprise; 2) providing and receiving charity assistance in the form of a monetary charity contribution, goods, works, services; 3) evaluation and documentation of charity assistance, preparation of the Act of acceptance and transfer of charity assistance by the Commission for receiving and using charity assistance; 4) establishment by the Commission for receiving and using charity aid of terms, places of storage of non-monetary charity aid and persons financially responsible for their preservation; 5) internal control by the Commission for receiving and using charity aid of the volume and storage conditions of non-monetary charity aid; 6) drawing up and submitting a report on the use of charity assistance by a communal non-commercial enterprise. The structure of the Regulation on receiving and using charity assistance by a communal non-commercial enterprise is proposed: 1) general provisions; 2) the procedure for receiving and documenting charity assistance; 3) the number, rights and duties of the commission for receiving and using charity assistance. The need to create a commission for receiving and issuing charity aid has been clarified, the duties of which will include: assessment of non-monetary charity aid, establishment of materially responsible persons for the storage of gifts, and internal control over compliance with the conditions of their storage. In order to confirm the value of non-monetary charity contributions, i.e. goods, works, services when received by a communal non-commercial enterprise, the procedure for their evaluation is proposed: to use as a basis the supporting documents provided by the benefactor about its origin and value, and in case of absence – the commission for receiving and using charity assistance will conduct an assessment and note it in the Act of acceptance and transfer of charity assistance.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Modern challenges in doing business and functioning of enterprises, implementation of sustainable development goals require adaptation of Ukrainian legislation to international, in particular European, standards, including the sphere of audit activities. An audit is a reliable way to confirm the reliability and confidence of information about the financial statements and financial condition of an enterprise. The article considers the regulatory framework for the concepts of «audit» and «audit activity». The market of audit services is studied and its components are identified: the provision of audit, non-audit and related services by audit entities. Along with this, the analysis of the audit services market and the problems of providing audit services and, directly, conducting an audit is carried out. In the course of the study, methods of visualization of the main areas of research of scientists, publication activity of authors based on data from the Scopus scientometric database using VOSviewer and Bibliometrix software were used. Bibliometric, structural, cluster, and graphical analyses were used. The applied research methods in the field of audit activity made it possible to identify the leading countries in terms of publication activity of the topic under study. The most cited articles are presented, which are aimed at determining the most relevant areas of research of scientists and further monitoring of problematic issues.
{"title":"Audit services market: bibliometric analysis","authors":"Iryna Mykolaivna Vyhivska, Gabriella Liudvykivna Loskorikh","doi":"10.26642/pbo-2023-2(55)-3-9","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-3-9","url":null,"abstract":"Modern challenges in doing business and functioning of enterprises, implementation of sustainable development goals require adaptation of Ukrainian legislation to international, in particular European, standards, including the sphere of audit activities. An audit is a reliable way to confirm the reliability and confidence of information about the financial statements and financial condition of an enterprise. The article considers the regulatory framework for the concepts of «audit» and «audit activity». The market of audit services is studied and its components are identified: the provision of audit, non-audit and related services by audit entities. Along with this, the analysis of the audit services market and the problems of providing audit services and, directly, conducting an audit is carried out. In the course of the study, methods of visualization of the main areas of research of scientists, publication activity of authors based on data from the Scopus scientometric database using VOSviewer and Bibliometrix software were used. Bibliometric, structural, cluster, and graphical analyses were used. The applied research methods in the field of audit activity made it possible to identify the leading countries in terms of publication activity of the topic under study. The most cited articles are presented, which are aimed at determining the most relevant areas of research of scientists and further monitoring of problematic issues.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-27-33
I.V. Zamula, D.O. Seletska
The article analyzes the basic principles of forming a system of accounting for goods in a customs warehouse. In particular, to ensure control over the placement, movement, storage and release of goods, it is proposed to use markings that will allow identification of objects that require special conditions of storage, transportation or customs clearance. A proposal has been put forward to introduce mandatory storage bookkeeping for customs warehouses, which will detail information on available cargo. In addition, it is stated that an important factor in accounting for the management of goods in a customs warehouse is the development of a work plan for off-balance sheet accounts, if the warehouse keeper, by prior agreement, places the cargo of another business entity in its customs warehouse.
{"title":"Accounting for the management of goods in the customs warehouse","authors":"I.V. Zamula, D.O. Seletska","doi":"10.26642/pbo-2023-2(55)-27-33","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-27-33","url":null,"abstract":"The article analyzes the basic principles of forming a system of accounting for goods in a customs warehouse. In particular, to ensure control over the placement, movement, storage and release of goods, it is proposed to use markings that will allow identification of objects that require special conditions of storage, transportation or customs clearance. A proposal has been put forward to introduce mandatory storage bookkeeping for customs warehouses, which will detail information on available cargo. In addition, it is stated that an important factor in accounting for the management of goods in a customs warehouse is the development of a work plan for off-balance sheet accounts, if the warehouse keeper, by prior agreement, places the cargo of another business entity in its customs warehouse.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-34-43
V.M. Ivankov
The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-accounts of income and expenses for exchange and non-exchange transactions. The sub-processes of accounting reflection of income and expenses are identified, which determine the final values of the balance of the corresponding accounts. The processes of the second stage of reflecting the financial results of a budgetary institution in the forms of financial statements are determined. It is proposed to highlight the points of expert study of the financial result, corresponding to the algorithms for its development in accounting. As concluded, it is expedient to use such a sequence of expert research of the financial result of a budgetary institution that meets the algorithms for its accounting formation and reflection in financial statements. It is proved that the construction of an expert study in a way that does not reproduce the sequence of formation of the financial result on the accounts can lead to incorrect conclusions, distortion of the assessment of the income-expense ratio in the forms of financial statements. The usefulness and practical application of such a subject of forensic economic expertise lies in the possibility of its adaptation to changes in the norms of the current legislation. Adaptation is proposed to be carried out by clarifying the processes and sub-processes of accounting for the formation of financial results via the identification of points of expert study, and in the case of expanding the tasks of examination with other indicators, for example, the financial condition of a budgetary institution, their addition and expansion.
{"title":"Financial results of a budgetary institution as the subject of a forensic economic examination","authors":"V.M. Ivankov","doi":"10.26642/pbo-2023-2(55)-34-43","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-34-43","url":null,"abstract":"The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-accounts of income and expenses for exchange and non-exchange transactions. The sub-processes of accounting reflection of income and expenses are identified, which determine the final values of the balance of the corresponding accounts. The processes of the second stage of reflecting the financial results of a budgetary institution in the forms of financial statements are determined. It is proposed to highlight the points of expert study of the financial result, corresponding to the algorithms for its development in accounting. As concluded, it is expedient to use such a sequence of expert research of the financial result of a budgetary institution that meets the algorithms for its accounting formation and reflection in financial statements. It is proved that the construction of an expert study in a way that does not reproduce the sequence of formation of the financial result on the accounts can lead to incorrect conclusions, distortion of the assessment of the income-expense ratio in the forms of financial statements. The usefulness and practical application of such a subject of forensic economic expertise lies in the possibility of its adaptation to changes in the norms of the current legislation. Adaptation is proposed to be carried out by clarifying the processes and sub-processes of accounting for the formation of financial results via the identification of points of expert study, and in the case of expanding the tasks of examination with other indicators, for example, the financial condition of a budgetary institution, their addition and expansion.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-16-26
Y.M. Denysovets
The article analyses the state and sources of formation of local budgets of territorial communities of Ukraine. It is established that the development of territorial communities, despite their significant own potential, largely depends on transfers from the state budget.
The main substantive characteristic of a self-sufficient community is defined and it is proposed to calculate indicators for assessing its status at two levels, which are formed by own revenues and transfers.
The main instrument for creating an effective and efficient mechanism for the use of funds in a community is budget programmes. In order for budget programmes to fulfil their goals and objectives and achieve the expected results, it is important to classify them according to the features that characterise expenditures that address the needs of the community. The study allowed us to identify 10 classification characteristics of budget programmes, which are the key to the scientifically sound development of financial and management accounting in budgetary institutions.
In the context of management accounting, budget programmes should be viewed as centres of responsibility for expenditures and their results. Under such conditions, the main provisions of the programme-targeted method of managing budget funds will be fully used.
However, in order to introduce management accounting of budget programmes, it is necessary to create information screens to display business transactions on the formation of expenses at the expense of budgetary funds. Taking into account the specifics of the chart of accounts in the public sector, the author substantiates the possibility of keeping records of expenses in the context of budget programmes and the formation of their performance indicators on account 16 «Production» or on a new account with a free code 19 «Expenses for the implementation of budget programmes».
{"title":"Budget programmes as a tool for ensuring self-sufficiency of territorial communities and an object of accounting","authors":"Y.M. Denysovets","doi":"10.26642/pbo-2023-2(55)-16-26","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-16-26","url":null,"abstract":"The article analyses the state and sources of formation of local budgets of territorial communities of Ukraine. It is established that the development of territorial communities, despite their significant own potential, largely depends on transfers from the state budget.
 The main substantive characteristic of a self-sufficient community is defined and it is proposed to calculate indicators for assessing its status at two levels, which are formed by own revenues and transfers.
 The main instrument for creating an effective and efficient mechanism for the use of funds in a community is budget programmes. In order for budget programmes to fulfil their goals and objectives and achieve the expected results, it is important to classify them according to the features that characterise expenditures that address the needs of the community. The study allowed us to identify 10 classification characteristics of budget programmes, which are the key to the scientifically sound development of financial and management accounting in budgetary institutions.
 In the context of management accounting, budget programmes should be viewed as centres of responsibility for expenditures and their results. Under such conditions, the main provisions of the programme-targeted method of managing budget funds will be fully used.
 However, in order to introduce management accounting of budget programmes, it is necessary to create information screens to display business transactions on the formation of expenses at the expense of budgetary funds. Taking into account the specifics of the chart of accounts in the public sector, the author substantiates the possibility of keeping records of expenses in the context of budget programmes and the formation of their performance indicators on account 16 «Production» or on a new account with a free code 19 «Expenses for the implementation of budget programmes».","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.26642/pbo-2023-2(55)-10-15
N.G. Vygovska, T.P. Ostapchuk, L.V. Chyzhevska
It has been found that one of the methods of reducing the cost of overburden works is to increase the efficiency of fixed assets in all business processes of overburden works, which requires periodic control of their technical condition to ensure the achievement of the expected capacity of mineral extraction and timely identification of the need for repairs to maintain them in working order. The need to take into account when developing the classification of costs for excavation works in the extraction of minerals is substantiated, the order of reflection in the accounting of benefits in the extraction of minerals: capitalized costs (assets of excavation works) and current costs (stocks of minerals), established by the Interpretation of IFRIC 20 «Expenses for excavation works on at the mining stage in the career». It was established that IFRS 6 «Exploration and evaluation of mineral reserves» regulates the following issues regarding the accounting of expenses for exploration and evaluation of mineral reserves: initial evaluation of exploration and evaluation assets at cost; valuation after recognition of exploration assets and valuation under the cost or revaluation model; changes in accounting policies, if such a change makes financial reporting more relevant and no less reliable; classification and reclassification of exploration and evaluation assets into tangible and intangible assets; assessment of impairment of exploration assets, when facts and circumstances suggest that the book value of an exploration and evaluation asset may exceed the amount of its expected recovery; disclosure of amounts recognized in its financial statements as a result of exploration and evaluation of mineral reserves. Interpretation IFRIC 20 «Expenses for excavation work at the extraction stage in the quarry» regulates the procedure for recognizing the asset of excavation work, in particular recognition of expenses for excavation work at the extraction stage as an asset; initial assessment of the asset of excavation works at cost price; further valuation of the overburden asset at cost, or at its revalued cost less depreciation and less impairment losses, in the same manner as the existing asset of which it is a part.
{"title":"Accounting of expenses for excavation work in the extraction of minerals: normative regulation","authors":"N.G. Vygovska, T.P. Ostapchuk, L.V. Chyzhevska","doi":"10.26642/pbo-2023-2(55)-10-15","DOIUrl":"https://doi.org/10.26642/pbo-2023-2(55)-10-15","url":null,"abstract":"It has been found that one of the methods of reducing the cost of overburden works is to increase the efficiency of fixed assets in all business processes of overburden works, which requires periodic control of their technical condition to ensure the achievement of the expected capacity of mineral extraction and timely identification of the need for repairs to maintain them in working order. The need to take into account when developing the classification of costs for excavation works in the extraction of minerals is substantiated, the order of reflection in the accounting of benefits in the extraction of minerals: capitalized costs (assets of excavation works) and current costs (stocks of minerals), established by the Interpretation of IFRIC 20 «Expenses for excavation works on at the mining stage in the career». It was established that IFRS 6 «Exploration and evaluation of mineral reserves» regulates the following issues regarding the accounting of expenses for exploration and evaluation of mineral reserves: initial evaluation of exploration and evaluation assets at cost; valuation after recognition of exploration assets and valuation under the cost or revaluation model; changes in accounting policies, if such a change makes financial reporting more relevant and no less reliable; classification and reclassification of exploration and evaluation assets into tangible and intangible assets; assessment of impairment of exploration assets, when facts and circumstances suggest that the book value of an exploration and evaluation asset may exceed the amount of its expected recovery; disclosure of amounts recognized in its financial statements as a result of exploration and evaluation of mineral reserves. Interpretation IFRIC 20 «Expenses for excavation work at the extraction stage in the quarry» regulates the procedure for recognizing the asset of excavation work, in particular recognition of expenses for excavation work at the extraction stage as an asset; initial assessment of the asset of excavation works at cost price; further valuation of the overburden asset at cost, or at its revalued cost less depreciation and less impairment losses, in the same manner as the existing asset of which it is a part.","PeriodicalId":52726,"journal":{"name":"Problemi teoriyi ta metodologiyi bukhgalters''kogo obliku kontroliu i analizu","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-09-25DOI: 10.26642/pbo-2017-2(37)-67-73
Тетяна Федорівна Плахтій
Обґрунтовано необхідність використання системи менеджменту якості для удосконалення організації обліку на підприємстві. Розроблено і обґрунтовано систему менеджменту якості обліку в контексті ISO 9001:2015, яка складається з таких основних процесів: процеси облікової системи; лідерство; планування; проведення оцінки. Виділено модель середовища вимог якісної організації комп’ютеризованої системи бухгалтерського обліку. Запропоновано набір універсальних вимог (змістовні та формальні), що висуваються до системи обліку на підприємстві. Обґрунтовано напрями демонстрації лідерства системі менеджменту якості обліку суб’єктів організації обліку на підприємстві. Розглянуто співвідношення між наявним рівнем якості облікової інформації та її ідеальним рівнем. Виділено можливі види заходів, що спрямовані на покращення системи менеджменту якості обліку. Обґрунтовано необхідність доповнення існуючого набору принципів організації обліку принципом якісного управління в умовах комп’ютеризованого середовища. Ключові слова: якісний підхід; якість в бухгалтерському обліку; якість облікової інформації; організація обліку.
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