Методичні підходи до управління розвитком промислового підприємства на основі імплементації МСФЗ

Abstract

Визначено сутність облікового процесу на підприємствах в якості основи для виконання управлінської функції. Розглянуті концептуальні основи формування методичного підходу до управління розвитком промислового підприємства на основі імплементації принципів, методів і процедур Міжнародних стандартів фінансової звітності, основним з яких є принцип професійного судження і визначення сутності господарських процесів на основі кваліфікованої суб'єктивної оцінки.

The essence of the accounting process at enterprises as the basis for the management function is determined. The conceptual bases of formation of a methodical approach to management of development of industrial enterprise on the basis of implementation of principles, methods and procedures of International financial reporting standards are considered, the main of which is the principle of professional judgment and the definition of essence of economic processes on the basis of qualified subjective assessment. The main purpose of the study is to determine the essence of the accounting process at enterprises as the basis for the management function, to determine the basis for the formation of a methodical approach to the management of the development of an industrial enterprise on the basis of the implementation of the principles, methods and procedures of the International Financial Reporting Standards, the main of which is the principle of professional judgment and Definition of the essence of economic processes on the basis of qualified subjective evaluation. The proposed methodological approach to the organization of enterprise development management with the help of accounting and analytical procedures is to adhere to the concept of the maximum possible use of professional judgment and accurate display of information on economic activity in accounting and reporting, as well as in managing the expenditure of financial and material resources in accordance with strategic and operational. Plans drawn up in accordance with the provisions and requirements of the order on the accounting policies of the enterprise. All formal requirements for the handling of assets and their reflection in the accounts should be reflected and recorded in the order of the accounting policy of the enterprise, it is due to it it will be possible to apply all conceptual approaches to managing the development of an industrial enterprise on the basis of the implementation of IFRS. Specific approaches to accounting and management of economic assets that are reflected in the order on accounting policies will be implemented in business practice based on strategic and operational development plans that will have a structure characterized by a mixed type of organization, namely: the stages of implementation, production and the recognition of incomes and expenses will be made up and executed by the corresponding budgets, and in the future, based on data from such budgets, management plans will be drawn up for individual Am assets, liabilities, equity, revenues, expenses, financial results, assets, reserves and provisions.