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Financial statements as an element of the enterprise management system

Title: 


Financial statements as an element of the enterprise management system


Authors: 


MARUSHCHAK, Lesia
BOBYK, Vladyslav
SHUMYLO, Angelina
KINDRATIV, Roman


Affiliation: 


Ternopil Ivan Puluj National Technical University, 56 Ruska str., 46001 Ternopil, Ukraine


Bibliographic description (International): 


Marushchak, L., Bobyk, V., Shumylo, A. & Kindrativ, R. (2021) Finansova zvitnist yak element systemy upravlinnia pidpryiemstvom [Financial statements as an element of the enterprise management system]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 128-135. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21mlisup.pdf


Journal/Collection:

 

Scientific Journal "Socio-Economic Problems and the State"


Issue: 


2(25)


Issue Date: 


Nov-2021


Submitted date: 


Oct-2021


Date of entry: 


27-Jul-2022


Publisher: 


Ternopil Ivan Puluj National Technical University


Country (code): 


UA


Place of the edition/event: 


Ternopil


ORCID Id: 


https://orcid.org/0000-0002-8666-0071

https://orcid.org/0000-0003-1271-0969


DOI:

 

UDC: 


https://doi.org/10.33108/sepd2022.02.128

 

657


JEL: 


A10


Keywords: 


financial reporting
accounting
users
management decisions
industry
enterprise
statistics
controlling
information and analytical support


Number of pages: 


8


Page range: 


128-135


Start page: 


128


End page: 


135


Abstract: 


The article clarifies the definition of financial statements of enterprises, which is a system of generalized indicators that shows the results of financial and economic activities of the enterprise for the past period (month, quarter, year). It consists of the method of calculation, grouping and special data processing of current accounting and is its final stage. The own definition of accounting is formulated as follows: a report that is compiled on the basis of accounting data to meet the needs of the reports users. It is also explained in the article that financial statements are financial statements that contain information about the financial condition, results of operations and cash flows of the enterprise for the reporting period (month, quarter, year). It is proved that the financial statements include performance indicators of branches, representative offices, and other divisions of the enterprise. The article clarifies that associations of enterprises, in addition to their own reporting, prepare and submit consolidated financial statements for all enterprises that are part of them, if it is provided in the constituent documents of associations of enterprises in accordance with the law. The hypothesis that the report must adhere to the organic unity of the indicators reflected in it is proved. Financial statements should also meet the information needs of those users who cannot request reports that are tailored to their specific information needs. The article outlines that the source of information on the implementation of plans for socio-economic development of various enterprises, business plans of other formations that are created in the industries as a result of property reform are indicators that are recorded in the reports. Each indicator is shown, it is the basis of work to identify shortcomings that have arisen and avoid them in the process of enterprise management.


URI: 


http://elartu.tntu.edu.ua/handle/lib/38586


ISSN: 


2223-3822


URL for reference material: 


http://sepd.tntu.edu.ua/images/stories/pdf/2021/21mlisup.pdf
http://archive.nbuv.gov.ua/portal/soc_gum/inek/2011_2/86.pdf


References (International): 


1. Andriienko V. (2008) Poniattia ta sklad finansovoi zvitnosti v umovakh harmonizatsii bukhhalterskoho obliku [The concept and composition of financial statements in terms of harmonization of accounting]. Nauka moloda, pp. 153–157.
2. Holov S. F. (2001) Bukhhalterskyi oblik ta finansova zvitnist v Ukraini [Accounting and financial reporting in Ukraine]. Dnipropetrovsk: TOV Balans – Klub. (in Ukrainian)
3. Ivakhnenko S. P. (2011) Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu: Potentsiini perevahy i realni problemy [Information technology in the organization of accounting and auditing: Potential benefits and real problems]. Bukhhalterskyi oblik i audyt, pp. 56–62.
4. Kucherenko T. Ie. (2008) Klasyfikatsiia hospodarskoi zvitnosti: henezys i problemy suchasnosti [Classification of economic reporting: genesis and problems of today]. Visnyk TNEU, Vol. 2, pp. 98–108.
5. Lyshylenko O.V. (2005) Bukhhalterskyi oblik: pidruchnyk [Accounting: a textbook.] Tsentr navch. Literatury. (in Ukrainian)
6. Nashkerska H.V. (2005) Finansovyi oblik [Financial Accounting]. Kondor. (in Ukrainian)
7. Pushkar M. S. (2002) Finansovyi oblik [Financial Accounting]. Ternopil: Kart-blansh. (in Ukrainian)
8. Sakhartseva I. I. (2003) Osnovy skladannia bukhhalterskoi zvitnosti za vymohamy Natsionalnykh standartiv Ukrainy [Basis of preparation of financial statements in accordance with the requirements of National Standards of Ukraine]. Kondor. (in Ukrainian)
9. Stelmashchuk A. M. (2011) Metodychne zabezpechennia analizu i prohnozuvannia pokaznykiv bukhhalterskoi finansovoi zvitnosti [Methodical support of analysis and forecasting of financial reporting indicators.]. Innovatsiina ekonomika. Vseukrainskyi naukovo-vyrobnychyi zhurnal. [Innovative economy. All-Ukrainian scientific and production journal] Available at: http://archive.nbuv.gov.ua/portal/soc_gum/inek/2011_2/86.pdf.
10. Chebanova N. V., Chupyr T. Ya., Vasylenko Yu. A. (2006) Finansova zvitnist pidpryiemstv [Financial statements of enterprises]. Kharkiv: Faktor. (in Ukrainian)


Content type: 


Article


Appears in Collections:


Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2

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