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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ???????? ? ?????????? ?????????????
Accounting and control of transactions with software |
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| Creator |
?????????, ?.?.
Biliachenko, O.L. |
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| Subject |
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?????????????? ????? ???????? ? ?????????? ????????????? ???????? ????? ? ???????????? ??????????? ???????????? ?????????????? ??????????? ???????????? software accounting for transactions with software control over condition and utilization of software inventorying of software |
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| Description |
?????????? ?????????? ????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ? ???????? ???????? ? ?????????? ?????????????. ????????? ????? ??????????? ???????????? ? ??????? ???????? ??????????????? ?????? ?? ?????? ?????????? ???????????? ?????? ?? ????????? ????? ??????????? ????????????, ???????????? ?????????????? ????? ????????????-???????????? ??????????, ?????????? ?????????????? ???????, ?? ? ??????? ???????? ??????? ???????????? ??????. ?????? ?????????? ????????? ?????????????-?????????? ?????? ?? ??????????????? ?????? ???????? ? ?????????? ????????????? ????????????, ??????? ????????????? ??????? ???????? ??? ??????????????? ???????????? ???????? ? ?????????? ?????????????, ???????????? ?????? ?????? ??????????? ???????????? ? ??????????????? ?????? ?? ?????????? ?????????? ?????? ?? ??????????????? ???????????? ???????? ? ??????? ??????????? ????????????. ????????????? ?????????-????????? ????????? ? ???????? ????? ? ???????????? ??????????? ???????????? ?? ?????? ?????????? ???? ?????????????? ???????, ?? ?????? ???? ????????????? ???????? ????????-??????????? ?????????? ? ??????? ?????????? ?????????? ?????????????. ???????????? ?????????-????????? ????????? ?????????????? ??????????? ????????????, ?????? ?????????? ? ?????????? ?????????????? ??????????? ???????????? ? ?????? ???????????? ????????????-???????????? ??????????. The dissertation thesis is dedicated to the scientific grounding of the theoretical statements and development of the practical recommendations on improvement accounting and control of transactions with software. The place of software objects in accounting system using the economic interpretation of the legal confirmation of the ownership rights and intellectual property rights taking into account the economic substance and legal form of software has been determined, term system of information and computer technologies has been improved, as well as classification matrix, which is the base for developing of synthetic accounting has been developed. For the first time a system organizational and methodic approach to accounting for company?s transactions with software has been developed, in this context, the system of accounts for reflecting the transactions with software has been suggested, methods of evaluating software in accounting have been improved as well as methodic approach towards accounting reflection of software disposal has been improved. The theoretical and methodic statements of control over condition and utilization of software, based on consideration of its intangible nature have been suggested, taking this into account the significance of accounting and control of information within the management system for software has been formulated. The theoretical and methodic statements for inventorying of software has been grounded as well as the suggestions on inventorying of software under utilization of computer technology have been given. |
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| Date |
2016-02-25T12:59:45Z
2016-02-25T12:59:45Z 2011 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1471
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| Language |
uk
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| Relation |
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| Publisher |
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