Economic statistics. Accounting and Auditing


Pilipenko A. A., Pilipenko D. R.
Technology of Formation of Registration-analytical Maintenance of Management of Expenses in the System of Strategic Development of the Enterprise (p. 76 - 83)

The article provides theoretical researches and methodic recommendations as for creation a managerial costs system. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy development. Purposes, objects, subjects, methods, instruments, and functions of cost managerial system are determined. The system of costs and results activity monitoring is presented. The especially establishment of accounting and analytical support for cost management are justified.

Article is written in Ukrainan

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Okhrimenko S. A., Pisarchuk O. V.
Problems of the account of investment property (p. 179 - 182)

The article discusses the basic features of accounting methodological problems, and assessment of investment property and proposed directions for their solution. Proposals to improve the accounting of investment property and its methodological basis are presented.

Article is written in Ukrainan

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Slyunina T. L., Glushach Y. S.
Internal Audit: Organization Questions On The Enterprises Of Ukraine (p. 183 - 186)

The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on enterprises.

Article is written in Russian

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Gogol T. A.
Accounting and reporting in small businesses: managerial aspect (p. 338 - 344)

The article states that development of small businesses envisages formation and use of a wide spectrum of economic information for providing managerial structure with timely and quality information, which requires creation of a system of managerial accounting and reporting, which should not contradict to the principle of expenses – benefits relation, when expenses on introduction of such a system would exceed the effect obtained from its functioning. It adds that the main requirements of building the system of managerial accounting in a small business should be simplicity, accessibility and clearness. The author studies interconnection of the system of managerial accounting in small businesses with the system of book-keeping and reporting on the basis of a simplified mechanism of accounting of economic operations. The article proceeds that formation of a limited volume of information in the system of accounting and analytical provision does not give a possibility to carry out timely and quality control and analysis of financial and economic state of activity and negatively influences planning and forecasting activity of a company in general. The article marks main components for formation of a subsystem of managerial accounting and reporting, develops methods of formation of reporting in the system of managerial accounting in a small business and also analyses units of managerial information in accordance with requirements of users and develops an organisational scheme of formation of economic information about production, realisation and financial flows in the system of accounting and analytical provision of activity of a small business (using example of an industrial enterprise).

Article is written in Ukrainan

Kuzenko T. B., Poltinina O. P.
Formation of the system of ensuring financial security of entrepreneurs on the basis of controlling (p. 345 - 352)

The article substantiates expediency of introduction of controlling into the system of ensuring financial security of entrepreneurs. It identifies components of the system of ensuring financial security of entrepreneurs on the basis of controlling, namely: goals, tasks, functions, prerequisites of introduction, methods and subjects of ensuring financial security of entrepreneurs. It develops a methodical approach to identification of the use of tactical and strategic controlling in ensuring financial security of entrepreneurs, which allows performance of objective diagnostics of the level of financial security and identification of main threats to financial interests of entrepreneurs. It offers a structural and functional model of ensuring financial security of entrepreneurs on the basis of controlling, which generalises approaches to construction of the system of ensuring financial security of entrepreneurs on the basis of controlling and identifies stages of its construction.

Article is written in Ukrainan


Synyugina N. V.
The problem of ensuring efficiency of internal control in a budget institution and directions of its solution (p. 314 - 320)

The article analyses the problem of ensuring efficient and legitimate functioning of the system of state finance in Ukraine. It justifies a necessity of introduction of internal control into budget institutions, which conforms with the Concept of Development of State Internal Financial Control in Ukraine. It identifies tasks of internal control in budget institutions. It identifies general and special criteria of assessment of efficiency of internal control in budget institutions. It offers directions of ensuring efficiency of internal control in Ukraine. Its scientific novelty lies in identification of tasks of internal control in a budget institution and proposed directions of ensuring efficiency of internal control into budget institutions. Practical significance is in a possibility of application of the author’s conclusion in practical activity of managers of budget funds with the aim to organise efficient internal control.

Article is written in Ukrainan


Ostapenko T. M.
Information provision of costs controlling (p. 375 - 383)

The article studies various views on the controlling notion, its informational function and goal. Based on the approaches to understanding controlling that exist among scientists, the article presents the author’s understanding of it as a system that ensures co-ordination of information subsystems, transforms information into the one that is useful for making decisions, ensures information support of management; system, which focuses on optimal use of information as a resource. The article forms the author’s generalisation of the information function of controlling, its goals and tasks, containing orientation at information servicing of making and executing managerial decisions. The article presents classification of requirements (characteristics) of information of costs controlling. It provides the information base of expenditures accounting. It gives the author’s understanding of the goal of costs controlling; the goal of formation of controlling information about expenditures; and information about costs controlling. The article generalises elements of information provision of the enterprise costs controlling.

Article is written in Ukrainan


Mardus N. Y., Brik S. V., Falchenko O. O.
Peculiarities of Fixed Assets Accounting after January 1, 2015 (p. 252 - 257)

The aim of the article is to study the peculiarities of regulatory and legal support of fixed asset accounting, which involves the further harmonization of accounting with tax accounting, gradually approaching the international standards. To achieve the aim of the study the ways to improve the methods of calculating depreciation were identified; optimal ways of revaluation of fixed assets were determined; the basic directions of accounting fixed assets disposal were studied; ways to improve accounting repairs of fixed assets were suggested; proposals for the harmonization of fixed asset accounting in accordance with international standards were presented. It was noted that as a result of the new rules of tax accounting of fixed assets after January 1, 2015 enterprises with annual revenues of more than 20 million USD have to calculate differences on various operations with fixed assets (such as calculating depreciation, sale, revaluation and decrease (recovery) of the fixed assets utility.

Article is written in Ukrainan

Derij V. A., Kaminska T. G.
Accounting and Analysis of Capital investments to Ensure the Production Process Development (p. 258 - 266)

The article deals with problems of developing the accounting and analytical support of making capital investments as a basis for the development of industrial enterprises. The aim of the article is the generalization and development of organizational and methodological framework for accounting and analysis of capital investment to ensure the sustainable development of enterprises and the national economy as a whole. In the article the analysis of the current state of fixed assets of enterprises, the need of economic entities for making capital investments has been performed, their volumes and the accounting and analytical support have been determined. The accounting interpretation of the concept of “capital investment” by studying the genesis of scientific views on it has been defined. The features of accounting and analysis of capital investments at domestic enterprises have been studied. Based on the results of the conducted research there have been identified the key accounting and analytical approaches to making capital investments, which will contribute to the sustainable development of industrial enterprises and ensure their maximum efficiency.

Article is written in Ukrainan

Kharlamova O. V.
Non-IFRS Information in IFRS Financial Statements: the Scientific Discussion Field (p. 267 - 274)

The research object is the presentation and disclosure of non-IFRS information and alternative performance indicators of companies in IFRS financial statements. The aim is to justify actuality of the scientific research of presentation and disclosure of non-IFRS information in financial statements, to create a scientific discussion field and formulate research tasks aimed at solving actual scientific and practical task of developing methodological approaches to the presentation and disclosure of non-IFRS financial information in the IFRS financial statements. Actuality of the scientific research regarding the presentation and disclosure of non-IFRS information and alternative performance indicators of companies in IFRS financial statements has been grounded. The definition of non-IFRS information has been given and its main types have been highlighted. The most common examples of non-IFRS information submitted and disclosed in the financial statements have been systematized. The criteria for the information that allow not to refer it to non-IFRS information have been defined. There have been generalized the results of analytical studies of the financial reporting quality and the role of non-IFRS information in it. The key criteria that must be in the basis of a common methodological approach regarding the presentation and disclosure of non-IFRS financial information in IFRS financial statements have been formulated. The circle of the discussion aspects concerning the presentation and disclosure of non-IFRS financial information in IFRS financial statements has been outlined and the author’s vision of their solving has been described. The further scientific discussions on the presentation and disclosure of non-IFRS financial information in IFRS financial statements have been initiated.

Article is written in Ukrainan


Veriga A. V.
Depository Accounting of Securities in the Ukrainian Stock Market Regulation System (p. 258 - 263)

The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.

Article is written in Russian


Marenych T. H.
A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy (p. 179 - 183)

The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors.

Article is written in Ukrainan


Mardus N. Y., Brik S. V.
Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs (p. 281 - 286)

The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers) products (goods and services) of proper quality and cases of occurrence of warranty obligations to customers. To achieve the goal, the following tasks have been solved: the regulatory framework for the organization of warranty service (repair) from the point of view of the company-seller and reflection of operations associated with warranty repairs in accounting and tax accounting was studied. The article describes the features of the organization of accounting and tax accounting at warranty repairs based on the legislative and normative documents regulating relations that arise in the organization and implementation of economic activity between business entities and between the entities and other participants of relations in the sphere of economic activity.

Article is written in Ukrainan

Khorunzhak N. M., Lukanovska I. R.
Problems and Features of Legal Regulation of Public Institutions’ Activity and their Influence on Formation and Implementation of Accounting Tasks (p. 287 - 292)

The article is devoted to an actual problem of studying the features of public institutions’ activity that influence accounting tasks. On the basis of analysis of works by domestic scientists the article identifies features of public institutions as non-profit organizations engaged in financial and economic activity and presents a scheme of the formation and implementation by such institutions of new accounting tasks adapted to modern conditions. The estimation of the current and project legislation on the organization and record-keeping of public institutions’ activity has been performed. The accounting tasks in the context of bringing them into conformity with the needs of improving budget funds management have been defined. Prospects for further research in this direction are associated with providing a less painful reform of the public sector on the basis of development and improvement of the legislation, including that relating to clarification of concepts and categories. In addition, under conditions of the deficiency of financial support of public institutions’ activity there actualized issues of developing proposals aimed at improving the mechanisms for optimization of the use of financial resources and regulation of the budget process.

Article is written in Ukrainan


Kirey O. S., Mykhalska O. L., Travinska S. I., Kuzminska A. Y.
Actualization of Payments for Foreign Economic Operations in the Context of Eurointegration (p. 380 - 387)

The legislative and regulatory framework of currency regulation and the main vectors for effecting settlements on currency transactions at the stage of Ukraine’s integration into the EU are examined. The state bodies of regulation of foreign economic activity in Ukraine and their main powers for ensuring the effectiveness of the activities of economic entities are considered. The main ways of increasing the potential of foreign economic activity regarding currency regulation in Ukraine with the purpose of creating favorable conditions for the protection of subjects of foreign economic activity are defined. The expediency of liberalization in the system of currency regulation and control is justified. It is pointed out that the documentary provision of currency settlements is inadequate. The order of application of penal sanctions for infringement of the currency legislation is defined.

Article is written in Ukrainan

Prokopenko Z. V.
The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine (p. 388 - 397)

The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects), study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non-bank financial institutions and the development of proposals for their consolidation in normative legal acts.

Article is written in Ukrainan

Sokol O. H.
Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting (p. 398 - 403)

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method, induction and deduction, generalization. There analyzed differences in the coverage of all components of traditional accounting and sustainability accounting in terms of three dimensions: time, place and type of information generation. The ways of transition from the traditional system of accounting to sustainability accounting that require adjustment and expansion of the existing accounting system are substantiated. There suggested definitions of the main components of the accounting transformation, which are possible due to the introduction of internal and external sustainability accounting. A prospect for future research is formation of a general concept-methodology of sustainability accounting.

Article is written in Ukrainan


Nazarenko I. M.
The Explication and Clarification of the Interpretation of the Concepts “Audit” and “Financial Audit” (p. 304 - 309)

The aim of the scientific article is explication, clarification of the interpretation of the concepts “audit” and “financial audit” taking into account their functional significance. Based on analyzing fundamental scientific achievements, legislative and normative documents, it is justified that the identification of the concepts “audit” and “financial audit” is inexpedient, since the latter by means of a transformation expands the functional hypostasis of the audit. It is proved that one of the topical issues of the scientific controversy on the problem is the practical application of financial audit as an active instrument of financial management, which will provide the management component of the business environment with the necessary information support that would correspond to the basic and strengthening criteria for qualitative characteristics of the information usefulness. It is substantiated that the financial audit is characterized by interdisciplinarity, which is advisable to be considered as interaction of the planes of audit and economic diagnostics. It is stated that the interdisciplinarity forms a set of features of financial audit.

Article is written in Ukrainan


Korepanov O. S., Stepanov O. M.
Statistical Analysis of the labor Market in Ukraine Using Multidimensional Classification Methods: the Regional Aspect (p. 384 - 392)

The aim of the article is to study the labor market in Ukraine in the regional context using cluster analysis methods. The current state of the labor market in regions of Ukraine is analyzed, and a system of statistical indicators that influence the state and development of this market is formed. The expediency of using cluster analysis for grouping regions according to the level of development of the labor market is substantiated. The essence of cluster analysis is revealed, its main goal, key tasks, which can be solved by means of such analysis, are presented, basic stages of the analysis are considered. The main methods of clustering are described and, based on the results of the simulation, the advantages and disadvantages of each method are justified. In the work the clustering of regions of Ukraine by the level of labor market development using different methods of cluster analysis is carried out, conclusions on the results of the calculations performed are presented, and the main directions for further research are outlined.

Article is written in Ukrainan

Liakhovych H. І.
Analysis of the Expediency of Switching to Accounting Outsourcing (p. 392 - 397)

The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial) for various groups of enterprises (micro-enterprises, small and medium-sized, large ones) is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

Article is written in Ukrainan

Serova I. A.
International Comparisons: Issues of Methodology and Practice (p. 398 - 404)

The article discusses the methodology and organization of statistical observation of the level of countries’ economic development. The theoretical basis of international comparisons is singled out and on its basis the comparative evaluation of inconsistency of theoretical positions and the reasons of differences of GDP growth is carried out. Based on the complexity of the formation of homogeneous data sets in order to obtain correct comparison results, a general scheme for the relationship between the theoretical base of international comparisons and PPP constraints is defined. The possibility of obtaining a single measurement of the indicators of national economies based on the existing sampling errors, measurement uncertainties and classification errors is considered. The emphasis is placed on combining the work using the ICP and CPI with the aim of achieving comparability of data in the territorial and temporal cross-section. Using the basic characteristics of sustainable economic growth, long-term prospects for changing the ranking positions of countries with different levels of income are determined. It is shown that the clarity and unambiguity of the theoretical provisions is the defining condition for the further process of data collection and formation of correct analytical conclusions.

Article is written in English


Hevchuk A. V.
Features of the Genesis of the Concept of Doubtful and Bad Debts, Organization of their Accounting and Assessment, Creation of a Reserve (p. 321 - 326)

The problem of defining the concept and content of doubtful and bad debts as well as the possibility of improving their accounting and creating a reserve is considered. Further steps to disclose the essence of the concept, qualitative characteristics of doubtful and bad debts under modern economic conditions, to ensure identification and cognition of accounting processes are taken; the debt in value terms is considered; reasons for its depreciation over time are identified, providing for the recording of transactions in accordance with their essence and not only on the basis of legal form. Methods of calculating, accumulating funds to create a reserve for the repayment of doubtful and bad debts and organization of their accounting are scientifically studied; recommendations on improving the accounting of the debt reserve when using various ways of its reflection in the balance sheet, accrual by journal entries and writing off by means of the documents “Debt adjustment” are given. Characteristics of methods for calculating doubtful debts are presented, examples of the mechanism for calculating the amount of the reserve are considered. The conclusions drawn are that the choice of the method strongly influences the final indicators, because using any method of calculating the reserve we receive different amounts of it, which changes the situation for the worse. In the course of the study, differences in approaches to the valuation, writing off and formation of a debt reserve are revealed as well.

Article is written in Ukrainan

Orlova V. K., Kafka S. M.
Accounting in the Context of the Implementation of Production Sharing Agreements (p. 327 - 332)

The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs) concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.

Article is written in Ukrainan

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