???????????????? ? ????? ????????????? ???????????? ??????????? ? ?? ????? ? ??????? ?????????????? ?????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????????????? ? ????? ????????????? ???????????? ??????????? ? ?? ????? ? ??????? ?????????????? ?????
Uncertainty and risks of business enterprises and their place in the accounting system |
|
| Creator |
?????????, ?.?.
????????, ?.?. Vygivska, I.M. Pylypchuk, G.V. |
|
| Subject |
????
???????????????? ????????????? ???????????? ????????????? ???? risk uncertainty economic activity accounting |
|
| Description |
???????????????? ??????? ???????????????? ? ?????, ??? ????????? ?????????????? ????????? ?????? ? ????????? ????????? ??????? ??? ????? ?????????????? ?????. ???????????, ??? ???????????????? ????????????? ????????????, ?????? ?? ????????????? ???????? ??????? ???????, ?? ???????? ??????????? ? ????????????? ?????, ?.?. ?? ????? ???? ?????????? ???????. ? ?????????? ???????????? ?????????? ????? ??????????????????? ?????? ? ??????? ?????????????? ?????. ???????????? ????????? ??????? ?????????? ?????? ? ??????? ?????????????? ????? ? ??????? ??????? ?????, ? ????? ??? ??????? ????????? ?? ??????? ????? ? ???????????? ? ???. ??????????? ? ?????? ??????????? ????????? ?????? ??????? ???????????????? ? ????? ?? ??????????????-???????????? ????????? ?????????????? ????? ????????????? ???????????? ???????????, ???, ? ???? ???????, ???????????? ???????? ???????????? ??????????????? ??????????? ??? ??????????? ???????????? ?????????? ???????????????????? ??????? ????????? ??????????????.
The article analyzes the nature of uncertainty and risk, which enabled us to formulate the author's approach to the interpretation of these concepts for accounting purposes. It was found that the uncertainty of economic activity, based on the economic essence of this phenomenon, not to be displayed in accounting, a sit can?t be measured reliably. The study determined the place of business risks in the accounting system. Presented by the author's vision of manifestations of risk in the accounting system from the perspective of the object of accounting, as well as phenomena affecting the accounting system and appearing in it. The above article of feral low to take into account the impact of uncertainty and risk in the organizational and methodical aspects of accounting of business, which in turn contributes to the creation of sufficient information to ensure the ability to effectively manage business risks of business entities. |
|
| Date |
2016-04-11T11:09:15Z
2016-04-11T11:09:15Z 2014 |
|
| Type |
Article
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/2707
|
|
| Language |
ru
|
|
| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
|
|
| Publisher |
????
|
|