scholarly journals DESIGN OF THE SYSTEM OF DOCUMENTATION OF THE ACCOUNTING OF THE GOODS AND THE EQUIPMENT OF THE OBJECTS OF THE HOTEL AND RESTAURANT FACILITY AS ONE OF THE ELEMENTS OF SAFETY OF TOURIST ACTIVITY

2021 ◽  
Author(s):  
Liudmyla Maliuga ◽  
Nataliya Tereshchuk ◽  
Raisa Kozhukhivskа
Keyword(s):  
Internal Control ◽  
Organizational Support ◽  
Information Needs ◽  
Information Support ◽  
Office Work ◽  
Record Keeping ◽  
Business Transactions ◽  
Effective System ◽  
And Control ◽  
Relationship Of

The article discusses the process of designing office work in the field of accounting for goods and equipment of objects of hotel and restaurant facilities. It is noted that it is one of the elements in the safety of tourism activities and a necessary component of the competitiveness of any enterprise operating in market conditions. It is noted that inadequate information on all possible directions of movement of purchased and manufactured goods leads to ineffective management decisions and deterioration of the enterprise. Therefore, there is a need for effective design of the accounting of goods and equipment in their information support. This will ensure the consistency and relationship of indicators of accounting registers; will provide information of the required level of detail and generalization, to meet the needs of management. The complexity of the construction of the accounting process for the objects of the hotel and restaurant economy is highlighted for the purpose of effective accounting and successful management of stocks of goods. To improve organizational support and design an effective system for documenting the accounting of goods and equipment of objects, an analysis of the directions of movement of goods and business transactions that arise in their process was carried out; the composition of accounting and control objects was clarified. In the hotel and restaurant industry, there are three main groups of business transactions related to the movement of goods: the receipt of placement and disposal of goods. In general, the organization of accounting for goods at the enterprise also includes three main stages: methodological, technical and organizational. At the same time, at all stages it is important to have timely primary accounting and a clear procedure for organizing the compilation and processing of primary documents, which is called the schedule of documents. There is a need to reflect the system of record keeping of goods in the Order on the accounting policy of the enterprise and its design given the rationality of accounting and the effectiveness of internal control to meet the information needs of owners at all stages of movement of goods.

THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA

1994 ◽  
Vol 21 (1) ◽  
pp. 189-213
Author(s):  
Michael P. Schoderbek
Keyword(s):  
United States ◽  
Internal Control ◽  
The United States ◽  
Record Keeping ◽  
Governmental Accounting ◽  
Land System ◽  
The Usa ◽  
And Control

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

scholarly journals Information and analytical support as an element of organization of economic security of entrepreneurial activity

2021 ◽  
pp. 77-81
Author(s):  
Є.В. Воронюк
Keyword(s):  
Organizational Structure ◽  
Organizational Support ◽  
Economic Security ◽  
Information Support ◽  
Entrepreneurial Activity ◽  
Analytical Work ◽  
Effective System ◽  
Analytical Research ◽  
Definition Of ◽  
Available Information

The article describes the importance of information and analytical support for the formation of organizational support for economic security of business. The stages and principles of formation of information-analytical support for creation of system of economic safety of the enterprise are analyzed. The connection and the nature of the influence of information-analytical activity and organizational support of economic security of the enterprise are investigated. It is important for the management of each organization to develop an individual mode of working with information, especially at the stage of its accumulation and analysis. Only a detailed and step-by-step definition of the process of working with information resources of various departments and officials increases the effectiveness of organizational support of economic security of the enterprise. The quality of analytical support is the basis for building an effective system of economic security of the enterprise and one of the key factors in its development. The harmonious combination of information-analytical work and the organization of economic security is a problem for the management of the business structure and requires a constant, operational study of the economic efficiency of the existing organizational structure.Adjusting the organizational structure directly affects the company's ability to withstand threats and risks from the external and internal environment. Modernity puts forward specific conditions for the economic security of the enterprise, especially given the deepening of the role and increase the amount of available information. The information array, which is freely available, is constantly replenished, which requires decision-makers to find new methods of information processing. The article analyzes the features of using the results of information support and analytical research to form an effective organizational structure of economic security of the enterprise. The study demonstrates the need for reliable and effective information and analytical support to improve the organizational support of economic security of the enterprise.

scholarly journals Relationship of indicators of socio-psychological adaptation and characteristics of personal self-determination in students with special needs

2020 ◽  
Vol 210 ◽  
pp. 19016
Author(s):  
Julia Selivanova ◽  
Marina Konovalova ◽  
Elena Shchetinina
Keyword(s):  
Special Needs ◽  
Internal Control ◽  
Risk Taking ◽  
Psychological Adaptation ◽  
Active Participation ◽  
Self Determination ◽  
Students With Special Needs ◽  
Self Acceptance ◽  
And Control ◽  
Relationship Of

The article examines the correlation between the indicators of social and psychological adaptation of students with special needs and the characteristics of their personal self-determination. The average indicators of the primary scales in the questionnaire of social and psychological adaptation of students with special needs were calculated. The study established positive interrelationships between adaptability and meaningful indicators of personal self-determination, such as orientation towards maximum involvement in activities and emotional richness of life, confidence in one's abilities and the possibility to control the events of one's life. Self-acceptance as a component of socio-psychological adaptation positively correlates to the target indicators of personal self-determination, such as the meaningfulness of life, the presence of a goal in life and satisfaction with the results of self-determination. Internal control positively correlates to satisfaction with the results of self-determination. External (in relation to the personality) control as a component of socio-psychological adaptation negatively correlates to the assessment of energy, involvement, internal control, risk-taking as ways to overcome life's problems, and also to current life as an emotionally intense period of life. Submissiveness as a component of socio-psychological adaptation is negatively interconnected with the idea of a person's ability to control everything that is happening. Escapism (avoiding problems) negatively correlates to living an emotionally rich life, active participation and control as ways to overcome difficulties.

scholarly journals ACCOUNTING FOR CAPITAL INVESTMENTS AND ITS IMPROVEMENT

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
О. Kravchenko ◽  
N. Ovcharova ◽  
A. Baha ◽  
D. Kravchenko
Keyword(s):  
Internal Control ◽  
Capital Investment ◽  
Information Needs ◽  
Rapid Development ◽  
Production Costs ◽  
Capital Investments ◽  
Investment Activity ◽  
Efficient Operation ◽  
Definition Of ◽  
And Control

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.

scholarly journals CONTROL OF QUALITY AS AN IMPORTANT TOOL FOR DEVELOPMENT OF INTERNAL CONTROL

2019 ◽  
Vol 48 (05) ◽  
pp. 5-7
Author(s):  
Tatia Udesiani
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Internal Controls ◽  
Public Institutions ◽  
The Public ◽  
Internal Control System ◽  
Effective System ◽  
And Control

Development of internal controls is a highly important issue for the organization, especially for public institutions, because internal control system creates mechanism to effectively utilize human, financial and time resources. Public institutions are characterized by various risks, such as: uneconomic and unreasonable spending of budget funds, corruption, fraud and so on. In order to reduce these and other risks, it is important that organizations have an effective system of internal control. The internal control system in the public sector is regulatedby the relevant legislation and standards, which determines that internal control includes: Financial management and control system. Functionally independent internal audit and Harmonization Center. Each of them is an integral part of internal control. Their independence is the prerequisite for the existence of an effective system. The article presents results of our research carried out by the internal audit benefit and quality.

scholarly journals Internal budget control

2011 ◽  
Vol 1 (1) ◽  
pp. 89
Author(s):  
MSc. Mervete Shala
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Good Governance ◽  
Internal Audit ◽  
Budget Control ◽  
Effective System ◽  
The Government ◽  
Accounting Control ◽  
Compliance With The Law ◽  
And Control

Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.

scholarly journals ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ ПІДПРИЄМСТВ

2020 ◽  
pp. 51-57
Author(s):  
Т. В. Калінеску ◽  
К. В. Голка
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Basic Material ◽  
Record Keeping ◽  
Economic Relations ◽  
Tax Legislation ◽  
Effective System ◽  
Electronic Cabinet ◽  
Basic Hypothesis ◽  
And Control

Inconsistency of book-keeping and tax legislation on questions foreign economic activity causes the necessity of objective reflection the export-import operations for a record-keeping and creation of the effective system of providing and control after its. A research aim is sent to the analysis of existent methodologies of the registration-analytical providing of export-import operations and development of its improvement directions. The modern aspects of export-import legislation and methodology of account, audit and control of operations of foreign economic activity became methodological basis of research. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis, are for the improvement of the registration-analytical providing of export-import of enterprises operations. Supposition became the basic hypothesis of research, in relation to possibility of improvement modern export-import activity of enterprises by the improvement of the registration-analytical providing of foreign economic activity, like providing of more complete illumination of information in the electronic cabinet of tax payer. Exposition of basic material. In the article soil of realization of foreign economic activity is investigated in the cut of export-import operations. Bases of export and import, principles of export-import operations, are analyzed, as one of forms of economic relations of Ukraine with the foreign states. The features of realization of the registration-analytical providing of exportimport operations the subjects of entrepreneurial activity are exposed in Ukraine. The basic lacks of conduct, control and monitoring of foreign economic activity are certain. Reasonably directions of perfection providing of export-import operations are found of base of originality and practical meaningfulness of research and confirmed by the sound analysis of foreign economic activity of enterprises and applied value of suggestions in relation to the improvement of electronic cabinet of taxpayer, which activity of that is related to realization of export-import operations. Conclusions and prospects of further researches. It is offered: to create the effective system of record-keeping, that will provide the observance of legality, authenticity, timeliness, plenitude of information about realization of export-import operations, realization of reliable administrative control, to enter a walkthrough with helps of the electronic taxpayer cabinet. Further researches will be sent to the improvement of informative, registration-analytical software of intercommunications between the subjects of foreign economic activity and public, fiscal and custom organs.

Specifics of creating an effective system of project financing of innovation and investment activities of dairy subcomplex enterprises

2020 ◽  
Vol 26 (9) ◽  
pp. 1951-1969
Author(s):  
S.A. Chernikova
Keyword(s):  
Financial Stability ◽  
Current Model ◽  
Methodological Approach ◽  
Information Support ◽  
Competitive Advantages ◽  
Project Financing ◽  
Financing System ◽  
Management Of Innovation ◽  
Effective System ◽  
The Impact

Subject. The article considers the need to study the financing of investment and innovation processes and creating an effective system of project financing. Objectives. The purpose is to search for new opportunities to enhance the competitive advantages of enterprises of the dairy subcomplex, to ensure their financial stability and steady position in specialized agricultural food-product markets. Methods. The study draws on the theoretical and methodological approach to the impact of project management of innovation and investment activities on improving the efficiency of the project financing system and financial stability of enterprises operating in the dairy subcomplex. Results. The findings show that four levels can be distinguished in the formation and improvement of the system of project financing and the management of innovation and investment activities, depending on the depth of transformation. The principle that provides the integration of the said system with the current model of management of the dairy subcomplex enterprise is defined as a driver. The paper offers a number of levels of the system transformation to gain competitive advantages. Conclusions. I present a mechanism for creating and improving the system of project financing and the management of innovation and investment activities, and a mechanism for interaction of the network of automated information systems, intended to make management decisions, with the automation of information support to innovative solutions.

The Role of Archives on the Incorporation of the Former Kangwane Homeland to Mpumalanga Province

2018 ◽  
Vol 47 (2) ◽  
Author(s):  
Nkholedzeni Sidney Netshakhuma
Keyword(s):  
South Africa ◽  
Qualitative Methodology ◽  
Management Policy ◽  
Records Management ◽  
Record Keeping ◽  
Mpumalanga Province ◽  
Specific Objective ◽  
National Archives ◽  
And Control

This study was conceptualised in order to assess the strategies used to incorporate the homeland of KaNgwane into Mpumalanga province after the cessation of apartheid in 1994. The specific objective of the study was to investigate the compliance of records and archives with the National Archives and Records Service of South Africa Act (Act No 43 of 1996), during the incorporation of the homeland of KaNgwane into Mpumalanga. The study adopted a qualitative methodology through document analysis, interviews and observations. The key findings revealed that the archives of the former homeland of Kangwane were not aligned with the requirements of the National Archives and Records Service of South Africa Act (Act No.43 of 1996.) Institutions seem to lack experience when it comes to the challenges of storing records and implementing arrangement and control systems. The frequent lack of a records management policy and few to no staff with record-keeping and archival backgrounds was also a concern. A shortage of space to store records safely was also one of the major issues that the study uncovered. There appears to be no concerted effort to retain important historical records. Many records are stored in several different locations in government buildings.  I conclude that archives play an essential role to the nation as the institutional memory.

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