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Електронний архів Житомирського державного технологічного університету
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Title |
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Accounting for company?s activity under risk: organization and methods |
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Creator |
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Vygivska, I.M. |
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Subject |
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?????????????? ??????? ?????? ???????? ?????? ?????? ????? ????????????? ?????????? ?????? ?????????? ???????????? ?????? ?????????????? ?????? ?????????? ?????? ?????????? ??????? risk uncertainty degree of risk risk consequences contingent facts of business activity activity risks business risks entrepreneurial risks accountant?s professional risks reserves |
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Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????? ?? ???????? ??????????????? ?????? ?????????? ??????????? ? ?????? ??????, ??????????? ?? ??????????? ?????????? ????????? ??????? ?? ????????? ?????????? ?????????? ???????? ??????????????. ? ?????? ???????? ????? ?????? ???????, ???????????? ????? ???????????. ????????? ???????? ?????? ? ?????, ????, ????? ??????????????, ??? ??????????? ? ??????????? ???????. ????????????, ?? ?????? ? ????? ?????? ????????????? ?????????? ????????????, ??? ???????????? ?????-???????? (???????? ????????) ?? ?????-????????? (??????? ????????). ???????????? ???????????? ??????? ?? ?????????? ?????????? ?? ????? ?????????? ???????? ??????????????. ??????????? ?????? ?? ?????? ?????????? ??? ???????? ???????? ??????? ?????????? ? ?????????????? ?????????. ???????????? ???????? ??????????? ??????????????? ?????? ? ??????? ??????????? ??????? ???????????? ?????? ?????????? ?? ?????????????-????????? ????????? ???????????? ??????????????? ???????? ????????????? ?????????? ? ?????? ??????. Thesis is dedicated to the grounding of theoretical grounds and working out practical recommendations on improving the organization and methods of accounting for company?s activity under risk, directed towards the minimization of the negative consequences of risks and effective management of the company?s activity. The concepts as follows ?risks?, ?professional accountant?s risk? have been specified in the thesis. Such risk constituents as event, state, uncertainty which are in the accidental connection have been determined. It has been grounded that risks are a kind of business activity fact and are presented as risk-cause (possible consequences) and riskconsequence (real consequences). The classification of risks on the microlevel according to the types of business activity has been improved. The requirements to the information content concerning the possible consequences of business activity risks in reporting have been set. The elements of accounting organization in the pert of regulating the level of professional accountant?s risk as well as organization and methodic grounds of internal accounting control of business activity under risk have been improved. |
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Date |
2016-02-24T10:31:46Z
2016-02-24T10:31:46Z 2010-02-08 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1315
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Language |
uk
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Relation |
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Publisher |
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