????????? ????? ? ???????: ??????? ??? ??.
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????? ????? ? ???????: ??????? ??? ??.
Budget accounting in Ukraine as XXI century innovation |
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| Creator |
??????, ?.?.
??????, ?.?. Svirko, S.V. Samchyk, M.Yu. |
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| Subject |
????????? ?????
?????????????? ????? ? ??????? ?????????? ?????????? ?????????? ??????????? ????????? (?????????) ??????????????? ?????? ? ?????????? ??????? ???? ???????? ???????????? budget accounting accounting in the general government sector national regulations (standards) of accounting in the public sector the plan of accounts modernization |
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| Description |
? ?????????? ?????????? ???????? ???????????? ?????????? ?????? ? ???????: ??????????? ?? ?????????-???????? ???? ?? ??????? ? ??????? ???????? ?????????? ????????, ?????????? ?????????? ?????????? ???????????? ??????? ??????????????? ?????? ? ?????????? ??????? ???????, ?????????? ??????? ?????????????? ???????????? ???????? (??????????) ??????????????? ?????? ? ?????????? ???????, ????????? ?????????? ?? ? ????????? ???????????? ?????????? ????????? ?? ??????????? ?????????, ??????????? ? ??????????? ?????????? ??????????????? ?????? ??? ?????????? ???????, ?????? ?????????????? ????? ???????? ??????????????? ?????? ? ?????????? ??????? ?? ???? ?????????, ?????????? ???????? ??????? ??????????? ?????? ????????? ??????????? ? ????????? ?????????. ???????? ???????? ??? ?????????? ?????????? ??????? ? ?????????? ?????????? ???? ?????????? ???????????? ?????????? ?????? ? ????????? ???????? ?????????? ?????????????? ?????? ? ?????? ?? ?????? ?????? ???????.
The article describes the results of budget accounting modernization in Ukraine; the authors examine its subject and object field and causes as the output problematic provisions, the set of the tasks defined by the Strategy of modernization of the accounting system in the public sector; the authors form the brief description of the national regulations (standards) of accounting in the public sector; the authors compare them to the existing national accounting approaches and international practice applied in the international accounting standards for the public sector; the paper characterizes the plan of accounts in the public sector and its structure; the article highlights the updated positions of accounting employees? organization in budgetary institutions. The authors make conclusions about the significance of events conducted and make proposals for further reforming budget accounting in the context of management accounting subsystem development in general and cost accounting in particular. |
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| Date |
2017-05-22T08:44:42Z
2017-05-22T08:44:42Z 2017 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/6561
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????;1(36)
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| Publisher |
????
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