PROBLEMS OF THE ORGANIZATION OF ACCOUNTING AT THE ENTERPRISES OF UKRAINE

Abstract

The article is devoted to topical issues of accounting at Ukrainian enterprises. The current state and measures of improving the quality of accounting in Ukraine are studied; possible areas for improving the organization of accounting in Ukraine are identified. Changes in legislation in the field of accounting, the transition to international accounting and financial reporting standards (IFRS) have necessitated improvements in accounting in Ukraine. The organization of accounting is an important element of the effective functioning of the enterprise. Information support of the management system takes place at all stages of the organizational accounting system and is an integral part of it. Stability, transparency and accuracy of information – these tasks provide a comprehensive solution to company management issues such as staffing, rational use of assets, ensuring the mobility of production. To achieve these results, it is necessary to create conditions for the organization of business accounting, which would be a reliable source of information for control and analysis. The organization of accounting is a system of conditions and elements of construction of the accounting process in order to obtain reliable and timely information about the economic activity of the enterprise, control over the rational use of production resources. Its purpose is to improve and rationalize information processing, divide labor between accounting staff, scientific organization of labor. To make the right management decisions, there must be used data that meets certain rules, requirements and regulations that are clear to users. To this end, the company must develop an accounting policy that is subject to the needs of internal management. Nevertheless, managers are not limited to inside information, but compare it with the relevant indicators of similar companies, competitors or business partners. Therefore, there is a need to unify the requirements for financial information in the framework of the industry, region, the entire economic system of the country, which is a standardization of accounting.