The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first...

This article provides a brief overview of guidelines developed for the purposes of accounting support for management of expenses and calculating the cost of goods (works, services) in agriculture sector of Ukraine and in other economic sectors, particularly in construction, trade, transport and...

The concept of financial activity is often identified with the concept of financing. Financial activities as the object of accounting (activities that lead to changes in the size and composition of equity and debt capitals) are influenced by environmental factors that the enterprise cannot...

The methodological basis of management accounting has been studied. In order to determine the management accounting methodologies the author has examined the classical approaches to understanding of its essence. The role of the new institutional economics in the process of its formation is...

This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...

The Article is devoted to developing basic principles of accounting of biological capital used in agriculture. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of Ukrainian and foreign scientists who conduct theoretical and...

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly,...

Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts logistics department and accounting department at the request...

Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the...

The Article addresses the characteristics of implementation of international standards for non-financial reporting by foreign and domestic corporations. Considered are specific aspects of organizational principles of implementation and use of non-financial reporting as the main tool of socially...