????? ?????????? ?????????? ??????????? ?? ????????? ???????? ? ??????????? ???????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????? ?????????? ?????????? ??????????? ?? ????????? ???????? ? ??????????? ???????????
Accounting for Financial Results Formation and Profit Distribution in Joint Stock Companies |
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| Creator |
????, ?????? ????????
Kuz?, V.I. |
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| Subject |
?????????????? ????? ?????????? ?????????? ???????????
?????????????? ????? ????????? ???????? ???????? ??????? ?????????-?????????? ???????? accounting for financial results formation accounting for profit distribution accounting factors socio-economic partners |
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| Description |
?????????? ?????????? ????????????? ???????????, ?????????????- ?????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ?????????? ?????????? ??????????? ?? ????????? ???????? ? ??????????? ???????????. ???????? ????? ??????????? ?? ????????? ???????? ????????? ?????????? ? ????????? ??????????? ???????? ??? ???? ????????????? ????. ???????????? ????????? ????????? ???????? ??????????? ?? ?????????????? ????????? ? ???????? ?????????? ?????????? ??????????? ?? ????????? ???????? ? ????????? ?????? ?????????? ????????. ?????????? ?????????? ?????? ??? ????????????? ?????? ??? ???????? ???????? ?? ?????? ?????????? ?????? ????????? ???????? ?? ???????? ?????????? ??????????? ????? ?????????? ???????? ???????????? ?????????? ???????????. ?????? ???????????? ? ????????????? ??????????????? ?????? ?????????? ?????????? ??????????? ?? ????????? ???????? ?? ?????? ?????????? ???? ??????, ???????????? ??????? ?????????? ??????????? ????????, ?????????? ?????????? ?????????. ????????? ???????? ??????????????? ?????? ? ?????????? ?????????????? ?????????? ?????? ????????? ?????????? ????? ?? ??????????????? ?????? ?????????? ?????????? ??????????? ?? ????????? ????????. ??????????? ?????????????- ????????? ???????? ????? ?????????? ????????? ?????????-??????????? ????????? ???????? ?????????? ?????????? ??????????? ?? ????????? ????????. ???????????? ???????????? ?????????? ?????????? ?????????? ????????? ? ??????? ????? ??? ???????? ????????. 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. |
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| Date |
2016-02-19T12:04:52Z
2016-02-19T12:04:52Z 2011-03-12 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1115
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| Language |
uk
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| Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
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| Publisher |
????
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