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Електронний архів Житомирського державного технологічного університету

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Title ????? ?????????? ?????????? ??????????? ?? ????????? ???????? ? ??????????? ???????????
Accounting for Financial Results Formation and Profit Distribution in Joint Stock Companies
 
Creator ????, ?????? ????????
Kuz?, V.I.
 
Subject ?????????????? ????? ?????????? ?????????? ???????????
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accounting for financial results formation
accounting for profit distribution
accounting factors
socio-economic partners
 
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Thesis is dedicated to the grounding of theoretical, organizational and
methodological statements and the development of practical recommendations on
improving accounting for financial results and profit distribution in joint stock
companies.
The change of the economic and accounting essence of the term ?profit? in the
context of social development has been changed under the influence of institutional changes. Interaction of the owners of factors of production and top management in
the process of financial results formation and profit distribution in the context of
agency theory has been grounded. Methodic approach for grounding decisions on
profit distribution on the basis of determining the influence of accounting factors on
the amount of financial results through the calculation of the amount of adjusted
financial results has been developed. Recommendations on improving accounting for
financial results and profit distribution based on the elimination of some costs, usage
of the system of additional analytical accounts, expansion of reporting indexes have
been given. Accounting principles are brought into accordance with the principles of
corporate governance by outlining additional requirements to accounting for financial
results and profit distribution. Organizational and methodical of accounting stages of
interest coordination of socio-economic partners concerning the formation of
financial results and profit distribution have been outlined. The need for expanding
financial reporting figures in the part of profit distribution data has been justified.
 
Date 2016-02-19T12:04:52Z
2016-02-19T12:04:52Z
2011-03-12
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1115
 
Language uk
 
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