ПОРІВНЯЛЬНИЙ АНАЛІЗ ОБЛІКОВО-ФІНАНСОВОГО МЕХАНІЗМУ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

Abstract

The underestimation of researches of different mechanisms and conceptions of effective registration-financial management of business subjects in the countries of the world results are declining to low of profitableness, business activity and effective co-operation between its. Therefore there is a necessity for comparison of existent registration-financial mechanisms that the subjects of business create in the different countries of the world, and to analyze reasons, that hinder to development of businesses, and its co-operation in the conditions of global calls. Aim of research is comparing the different registration-financial mechanisms of co-operation the business subjects for providing of the best prospects its strategic development. Methodological basis of research became modern normatively-legal and legislative sources of forming the registration-financial mechanism of business subjects in the process of its co-operation on the different levels of management. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic and comparative analysis, are for the sake of creation of effective registration-financial mechanisms of co-operation the business subjects. The basic hypothesis of research became supposing about possibility of forming the general mutually beneficial registration-financial mechanism of co-operation the business subjects on the different levels of management and by the use of foreign experience of functioning of similar mechanisms. Exposition of basic material research. It is considered the base composition of registration-financial mechanism of co-operation the business subjects Researches proved that components, that enter in the complement of registration-financial mechanism of business subjects in Ukraine fully different from components that is used in other countries. However, every element in the structure of mechanism must help the best functioning of subject and provide its effective vital functions. It is offered the indexes for the evaluation of efficiency of registration-financial mechanism of co-operation the business subjects. Originality and practical meaningfulness of research are confirmed by the offered indexes for the evaluation of efficiency of registration-financial co-operation of business subjects, the threshold values of that will show the necessity of change the mechanism of co-operation the subjects, registration-financial instruments and components management activity that will provide the positive socio-economic indexes of co-operation of all persons interested in co-operation. Conclusions and prospects of further researches. It is well-proven that registration-financial mechanisms are formed, coming from the different contexts of co-operation the business subjects and requirements that is pulled out to its structure and evaluation of efficiency the functioning. Expediency of choice of necessary registration-financial mechanism can be estimated by means of efficiency indexes that have the threshold values for every country of the world. Further researches of authors will be sent to adaptation of different registration-financial mechanisms to the global socio-economic calls, existent financial and behavior limitations.