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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ??????? ???????????? ????????: ??????? ????????????
Accounting and the System of National Accounts: Ways of Harmonization |
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| Creator |
??????, ??????? ??????????
Travin, V.V. |
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| Subject |
??????? ??????????????? ??????
??????? ???????????? ???????? ?????????? ?????? ?????????? ?????? ???????????? ??????????????? ???????? ??????????????? ?????? accounting system system of national accounts institutions goodwill internal goodwill harmonization macroeconomic significance of accounting |
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| Description |
? ?????????? ?????????? ?? ?????????? ???????????? ??????? ???????????? ??????????????? ?????? ?? ??????? ???????????? ???????? ? ??????? ???????????? ???????? ?????????? ?????????-??????????? ???????????? ? ????? ???????? ?????????? ???????????? ???? ?? ??????????. ????????? ??????????????? ???????? ??????????????? ?????? ????? ?????????????? ???? ?????????????? ???????????, ??? ? ??????? ???????????? ??????????????? ?????? ?? ??????? ???????????? ???????? ? ??????? ???????????? ????????? ????????????? ????????? ?? ?????- ?? ???????????. ???????????????? ??????? ???????????? ??????????????? ?????? ?? ??????? ???????????? ????????, ??? ????????? ? ??????????????? ??????????????? ?????? ?????????? ????????? ????????? ?????????? ?????????????, ???????????? ?????? ???????? ?? ???????????? ???????, ????????????? ???????? ??????????? ?? ???????? ??????????????? ?????? ???????????? ??????? ?? ???????? ??????????? ????????, ???? ? ?????? ? ???????? ????????? ????????????? ?????????, ?? ????????? ????????? ????????????? ? ??????? ?????????????? ???????????????? ???????? ???????? ???????????? ???????? ????? ?????? ????????????? ?????????, ? ????? ????????? ??????? ?????????????? ???????????? ? ??????? ?????????-??????????? ????????. Ways of harmonization of accounting and system of national accounts in the part of providing social and economic reproduction management have been researched and theoretically grounded with the aim of working out practical recommendations towards their performance. The macroeconomic significance of accounting has been determined through the characteristic of its gnoseological possibilities which lie in the basis of harmonization of accounting and system of national accounts in the part of reflecting the elements of national wealth on micro- and macrolevels. It has been characterized the ways of harmonization of accounting and system of national accounts, which lie in accounting submission to the execution of the cost concept of company management as well as in the application of the unified approaches towards the assets classification, improving the clauses of organization and methods of accounting for internal goodwill as the element of social capital which is one of the main components of national wealth. This will enable to increase the quality and completeness of the macroeconomic processes characteristic by the system of national accounts through the evaluation of national wealth as well as to determine the degree of enterprise?s integration into the system of social and economic relations. |
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| Date |
2016-02-24T09:03:16Z
2016-02-24T09:03:16Z 2010-01-19 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1282
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| Language |
uk
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| Relation |
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| Publisher |
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