Кафедра фінансів, обліку та оподаткування
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Відповідальна за розділ: Кучерява Інна Володимирівна, старший лаборант кафедри фінансів, обліку та оподаткування. E-mail: kucheriava.inna@npp.nau.edu.ua
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Browsing Кафедра фінансів, обліку та оподаткування by Author "Afanasieva, Inna"
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Item Assessment of the efficiency of financial resources of the company(National Aviation University, 2021-12-17) Afanasieva, Inna; Lesko, MariaIt is presented that financial resources are the material substance of financial relations, the size and composition of which affect the efficiency of economic activity. The article determines the structure of the aggregate indicator and the criteria for assessing the efficiency of use of financial resources.Item Directions of accounting transformation in the context of sustainable development(National Aviation University, 2021-12-17) Rozhenko, Maria; Afanasieva, InnaModern requirements to the format of organization of accounting and the content of financial reporting are considered. The importance of sustainable accounting to support the economic, social and environmental development of the country is proved. The directions of transformation of accounting and financial reporting, provides a reliable reflection of environmental and social costs are determined.Item Features of the development of accounting in the conditions of digitalization(National Aviation University, 2021-12-17) Afanasieva, Inna; Kyryk, NataliaModern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.Item Features of the formation of accounting policy on expenses for the provision of services(National Aviation University, 2021-12-17) Afanasieva, Inna; Benzin, KarymFeatures of the service sector that affect the organization of cost accounting are considered. The elements of the accounting policy for the costs associated with the provision of services, the factors influencing the choice of the method of calculating the cost of services are identified.