Organizational Aspects of Business Receipts and Expenditures Analysis

Nataliya Hurina ()
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Nataliya Hurina: National University of State Tax Service of Ukraine

Oblik i finansi, 2013, issue 3, 92-98

Abstract: Specifics of information provision of business receipts and expenditures analysis have been observed. Resulting from the research, the author has highlighted the classification criteria of data sources and laid down the requirements to the information to be used in the analysis. According to the author, improving costs and gains analysis is appropriate in two directions: ensuring of the analysis information base efficient functioning and rationalization of analytical work organization. The efficient functioning of information base can be achieved through well-adjusted procedures of collecting and processing information within field of activity of every business organization department. It would simplify the data processing and reduce probability of inadequate information use. Rationalization of analytical work organization is possible due systematization of analytical procedure stages. Besides, the main aspects of expense and income analysis organization are appropriate to disclose in the document of business accounting policy. Such approach will enable the analyzed entity to determine its logic sequence of actions and tasks to be fulfilled.

Keywords: expenses; income; analysis; analytical work organization (search for similar items in EconPapers)
JEL-codes: G32 (search for similar items in EconPapers)
Date: 2013
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