Теоретичні основи обліку поточних зобов'язань у системі управління

Abstract

Розглянуто теоретичні засади вдосконалення обліково-аналітичного забезпечення для формування повної, достовірної та своєчасної інформації про поточні зобов’язання для потреб управління: проаналізовано трактування категорій «зобов’язання», «заборгованість», «розрахунки» з юридичної, економічної та облікової точки зору; систематизовано зобов’язання за класифікаційними ознаками для цілей обліку, контролю та аналізу; розроблено модель оцінки поточних зобов’язань за стадіями їх життєвого циклу.

The study hypothesis is the fact that the improvement of accounting and control (analytical) support of the enterprise current liabilities of management system will lead to optimization of the operation management decisions making in the process of the maximum positive financial result achieving. The purpose of the research paper is substantiation of the theoretical and methodological support and development of practical recommendations are aimed at improving the information management of the enterprise current liabilities under relevant information obtaining. The object of the study is the process of accounting, control and analysis of enterprise current liabilities. The subject of the study is theoretical foundations and practical use of current liabilities accounting, control and analysis. The obtained results practical value is in the possibility to use the research results are presented in the research paper in management practice, namely, for the formation of current liabilities’ complete, reliable and timely information for management needs. Firsthand view of the research paper content allows concluding that the scientific support, conclusions and practical recommendations are proved and sufficiently substantiated, based on the scientific methods of knowledge which were used in the research process. It deserves attention not only the argumentation of theoretical materials about the essence, classification and assessment of current liabilities for the purposes of accounting, control and analysis, but also their visibility which is confirmed by graphical and illustrative methods, on the base of which relevant conclusions and specific suggestions are made. Negative aspects of the study, which, due to the limited scope of the research paper, don’t allow in full measure consideration of the process of displaying information about current liabilities in the financial reporting, do not have a significant effect on the content and structure of the research paper and don’t reduce its practical significance for the development of scientifically grounded recommendations for improvement of the theoretical foundations of current liabilities accounting organization in the management information system of the enterprise.