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id: 25388
Title: Accounting and analysis of settlements with suppliers and contractors = Облік та аналіз розрахунків з постачальниками та підрядниками
Authors: Fedoryshyna L., Popovych - Zubchynska K
Keywords: suppliers and contractors, calculations, accounting, analytical accounting, internal control, information sources
Date of publication: 2020-07-24 09:17:22
Last changes: 2020-07-24 09:17:22
Year of publication: 2020
Summary: The article investigates the order of accounting for settlements with suppliers and contractors and suggests ways to improve the accounting process of settlements in order to optimize management decisions for their implementation. Theoretical bases of internal control of settlements with suppliers and contractors are developed. This study was conducted on the example of Yaltushkivka Research and Breeding Station of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of Ukraine. calculations with suppliers and contractors are shown on an example of actions of the given enterprise.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/25388.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Magyar Tudomanyos Journal. - Budapest, Hungary, 2020. - № 41. - Vol. 28. - Р. 6 - 19.
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