组织工业企业撤离核算

A. Kuchuk
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引用次数: 0

摘要

本文阐述了工业企业撤离核算的理论特点和方法特点。会议确定,会计制度在为管理工业企业从被占领领土或敌对领土撤离的过程提供资料支助方面起着重要作用。考虑到所研究对象的具体情况,有必要对工业企业撤离过程的会计组织采取新的办法。是的,需要确定疏散过程的组织和管理主体,以及组织和会计的主体;会计组织建立阶段;确定会计责任;在疏散的所有阶段组织初步登记;确定企业撤离过程报告的形式;在安全地区组织会计服务活动;组织信息和通讯联系;制定会计工作计划。会计组织特性的定义与乌克兰发展的会计系统有关,并允许存在具有自己特点的几个子系统。我们可以在国家的立法行为和规范性文件中看到这些变化的反映,考虑到商业的特殊性,在工业企业的会计中形式化。企业结构的核算必须包含疏散经济核算的备选方案,这是由企业的顺序确定的。值得注意的是,企业结构的规模及其活动范围在很大程度上决定了一种或另一种会计类型的份额。工业企业撤离会计作为会计制度的一个具体组成部分,应当创造一种组织和方法上的环境。在部门方面,工业企业撤离的会计组织问题在科学文献中没有得到充分的讨论,因此需要从理论上证明和发展工业企业的会计组织模式,以确定向管理层提交信息的结构、范围、条件和形式,这在后工业社会中越来越重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ORGANIZATION OF ACCOUNTING OF EVACUATION OF INDUSTRIAL ENTERPRISES
The article describes the theoretical and methodological features of accounting for the evacuation of industrial enterprises. It was determined that the accounting system plays an important role in the formation of information support for the management of the process of evacuation of industrial enterprises from occupied territories or territories of hostilities. Considering the specifics of the object under study, there is a need to justify new approaches to the organization of accounting for the process of evacuation of an industrial enterprise. Yes, there is a need to identify the subjects of the organization and management of the evacuation process, as well as the subjects of the organization and accounting; establishment of accounting organization stages; determination of responsibility for accounting; organization of primary registration at all stages of evacuation; determination of the form of reporting on enterprise evacuation processes; organization of activities of the accounting service in safe territories; organization of information and communication links; development of a working plan of accounts. The definition of the peculiarities of the accounting organization is related to the accounting system that has developed in Ukraine and allows for the presence of several subsystems that have their own characteristics. We can see the reflection of these changes in the legislative acts and regulatory documents of the state, taking into account the peculiarities of business, formalized in the accounting of industrial enterprises. The accounting of the business structure must contain alternative options for the economic accounting of the evacuation, which is fixed by the order of the enterprise. It is worth noting that the size of the business structure and the scope of its activities largely determine the share of one or another type of accounting. Accounting for the evacuation of industrial enterprises as a specific element of the accounting system should create an organizational and methodological environment. The issue of the organization of accounting for the evacuation of industrial enterprises, in the sectoral aspect, is not sufficiently covered in the scientific literature, therefore there is a need for a theoretical justification and development of models for the organization of accounting at industrial enterprises with the determination of the structure, scope, terms and forms of submission of information for management, which is gaining relevance in a post-industrial society.
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