About the Need to Restructure Accounting in Ukraine

Valeriy Mossakovskyy
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Valeriy Mossakovskyy: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine

Oblik i finansi, 2015, issue 3, 34-40

Abstract: The transition to cost accounting by elements has led to situations when in reports there are showed some amounts of expenses that are not recorded in the analytical accounting system, and this casts doubt on opportunity for reasonable exploration of ways to reduce production costs and consequences of industrial activity of companies. The article is to identify the causes of such situations and study the ways to improve accounting, which will simplify the procedure for formation of reporting information. There are solved approaches to the formation of information on expenditures in statistical reporting and management accounting system of agricultural companies. There are compared the methods of forming data in accounting system of companies and in the system of national accounts. There are explained the ways of improving the reliability of accounting information on the basis of harmonization of accountants' activities with information requests of statistics authorities. There is paid attention to the need to improve the efficiency of forming of information support of management of production activities of agricultural companies by improving methods of management accounting.

Keywords: statistical reporting; cost accounting; system of national accounts; management accounting; reliability of accounting data (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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