Наукові статті

Preconditions of accounting expenses for an enterprise development

Погорелов, Ю.С.

Enterprise development is an integral part of its activity. Notion of enterprise development is considered. It is shown that main role in the enterprise development belongs to controllable target-oriented changes in enterprise activity that should lead to its qualitatively new condition. It is considered that enterprise development causes to expenses. To get data about such expenses is necessary to use accounting information. It is shown that amount and structure of such information depends on queries of managing enterprise development. It is considered that such queries may be presented in form of development project or development program. Obtaining accounting data about expenses for enterprise development is possible only in case of appropriate organizing accounting or making some changes in accounting at the enterprise. Both ways are difficult enough. That is why they can be used in case of existence of some preconditions that are analyzed in the article.

English

2017

ппідприємство

Полтавський національний технічний університет

Kozachenko H. Preconditions of accounting expenses for an enterprise development / H. Kozachenko, Yu. Pohorelov // Економіка і регіон : наук. вісн. ПолтНТУ ім. Юрія Кондратюка. – Полтава : ПолтНТУ, 2017. – Вип. 1 (62). – С. 54-59.

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