Аccounting for the activity of business structures in modern economic conditions and european integration processes: collective monograph

Abstract

The activity of various business entities has a number of features that affect their functioning as a whole, as well as individual elements of the management system. Conditionally, the factors influencing the activity of business entities can be divided into internal and external. Among external factors, natural and climatic conditions, state policy, activity of financial and credit institutions, industry structure of the region, etc. are important. Internal ones include those that characterize the enterprise’s ability to independently influence its production efficiency and competitiveness, namely: organizational structure, field of activity, material and technical base, innovation processes, personnel potential, etc. At the same time, it is possible to evaluate the mentioned factors of influence, to forecast prospects and to determine the risks of activity only if there is adequate information support of the management system. Therefore, one of the management criteria of a modern enterprise is the maximum satisfaction of the management at various levels with useful information. It is worth noting that the process of European integration in Ukraine is accompanied by a number of changes in various sectors and spheres of life. One of the vectors of European integration is cooperation aimed at improving the tax system and tax authorities of Ukraine. Ukraine’s accession to the European Union implies the need to harmonize the accounting system and the formation of financial statements in accordance with the rules of International Accounting Standards. Accounting, as a source of information, is aimed at performing many tasks in the enterprise management system, but the most important are: 1. In the operational and permanent collection and processing of information about production and economic, commercial, financial, investment and other types of activity; 2. In providing interested users with useful information about the financial status and results of the enterprise. Thus, it can be argued that one of the most important management tasks in an enterprise, which has a significant impact on the quality of management decisions, is a properly organized record-keeping process and a balanced choice of its form. The relevance of the study is due to the fact that there are a number of problems that do not allow the accounting system to fully use all the levers of influence on improving the financial and economic situation of business entities, organizations, institutions, which requires research into ways of its improvement, taking into account the specifics of industry activity and changes in taxation. In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of accounting and taxation issues in the context of modern trends in the development of society and the economy; application of new methods of information processing and analysis, its understanding and interpretation; possibilities of convergence of national accounting and control models in the conditions of globalization of economic processes and European integration. The materials of the monograph reflect the results of research carried out as part of the research work “Modern trends, innovations and prospects for the development of accounting and taxation of enterprises, organizations, institutions” (state registration number: 0118U100367). The scientific work is designed for use in educational and scientific-practical activities by students of higher education, graduate students; teachers of higher educational institutions, as well as accountants, economists, employees of economic entities, managers and representatives of management bodies.