ТЕОРЕТИЧНІ ОСНОВИ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ НА ПІДПРИЄМСТВІ

Abstract

The article discusses the organization of accounting at the enterprise. Accounting as the main source of information in the economic environment of the enterprise is investigated. Accounting is considered as a process of detection, measurement, registration, accumulation, generalization, storage and transfer of information about the activities of the enterprise to external and internal users for decision-making. The main methods of organization of accounting with the help of which ensure the reflection of the economic activity of the enterprise in accounting are highlighted. The main tasks of the accounting organization are defined, as well as the subject and objects of accounting are highlighted. The relevance of the study is due to the fact that accounting occupies one of the leading places in the enterprise management system. Accounting is an information model of the enterprise system that ensures the identification, processing, generalization and transmission of information about objects, phenomena and processes associated with its activities, so the accounting system should be developed only on the basis of taking into account changes taking place in the socio-economic environment. Accounting is the basis of information support of enterprise management. It covers the system of registration and summarizing of financial and economic operations of the enterprise in primary documents and registers with further analysis, verification and reporting on the results of these operations. Accounting information has a wide range of internal and external in relation to the enterprise of users. The role and objectives of accounting are determined both from the point of view of the state and the enterprise itself. To achieve the goal, the company should always need up-to-date information on the material and monetary resources of the enterprise, personnel support, as well as their movement in the production and sale of products. Accounting data is used to obtain this information. The state uses information obtained from the accounting of the enterprise to control the payment of taxes, as well as to make management decisions at a certain level.