JEL Classification: М 40; М 41.
Gutsalenko Lyubov, Doctor of Economics, Professor, Head of the Audit and State Control Department, Vinnytsia National Agrarian University, Vinnytsia, Ukraine
ORCID ID: 0000-0003-4158-1721
e-mail: lyboffv@gmail.com
Paschenko Natalia, Master, Vinnytsia National Agrarian University, Vinnytsya, Ukraine
Activity of the controlling function of calculation accounts by suppliers and contractors
Abstract. Introduction. The article notes that the formation of detailed and reliable information about the activities of enterprises, organizations or institutions for the needs of both external and internal users is carried out through the system of accounting. The paper deals with the functions of management of economic entities and the main functions of accounting.
Purpose. The purpose of the paper is to assess and determine the effectiveness of accounting functions, and in particular the control function of the ethics of settlement operations with suppliers and contractors.
Results. It is determined that the reliability of the received information is achieved with the help of the efficiency of the accounting functions and in particular the control. The ethics of settlement operations with suppliers and contractors has been assessed and defined.
Singled stages of control reliability reflection obligations to suppliers and contractors, including: the use of methods of control accounting procedures commitment to identifying key controls and evidence of change, ensuring the formation of information base, validation and completeness of the documentary posting software inventory, establishment of the justification and correctness of the accounting of the change obligations facts and their reasons, especially the inventory of operations on fulfillment of obligations of the enterprise to suppliers and contractors.
The main components of the influence on the effectiveness of the control function operations to ensure the objectivity in settlement operations with suppliers and contractors are determined. The objects and subjects of settlement operations are specified.
Conclusions. It is proved that not formal, but effective control over the implementation of payments with suppliers and contractors is a guarantee of solvency and future development of the enterprise.
It is substantiated that interconnection and interaction of all management functions, including accounting, provides business entities with risk reduction in conditions of strict competition in the market environment.
Keywords: accounting; functions; control; management.
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