INTERNAL ISSUES REGULATION OF ORGANIZATION AND CONDUCT THE ACCOUNTING AT ENTERPRISES FROM THE HIRE OF PROPERTY

Abstract

Introduction. Under current conditions, the adoption of effective management decisions at the level of any entity involves the formation of reliable, operational and intelligible information that would meet the needs of managers and investors. This is the prerogative of accounting, and, accordingly, depends on its organization and conduct on the researched enterprises. In connection with the tendency of continuous growth of users’ needs for additional information, it is necessary to improve the information system. Therefore, the issue of rational organization of accounting, including at the enterprises providing hire services, is relevant, especially during the period of active implementation of the accounting policy of the International Financial Reporting Standards. Methods. To achieve this goal, the following methods were used: theoretical generalization, scientific abstraction and system analysis – to solve the problems of accounting organization and formation accounting policy at the theoretical level; analysis and synthesis, induction and deduction, system approach – to develop the provisions of internal regulations governing the organization of accounting and accounting policy of the researched enterprises; morphological analysis – to generalize theoretical approaches to the definition of the essence, content, conceptual-categorical apparatus; graphic – for presentation the elements of the order on the accounting policy of the enterprices providing hire services. Information support for empirical research was the database created by the author, which included orders for accounting policy and other internal regulatory documents of 10 Ukrainian rental enterprices. The source of information about the state of legal regulation of the organization and conduct of accounting was the database “Legislation of Ukraine” of the Verkhovna Rada of Ukraine. Results. The unresolved issues of essence, identification of components, relationships and interconnections of the following categories: “accounting organization”,“conduct the accounting”, “accounting policy” are researched. The problems of accounting organization and formation of the accounting policy both theoretical and applied nature, and recommendations for its elimination were identified. The emphasis is on the management orientation of accounting policy in today’s business environment to provide users with relevant information. The necessity of development the internal regulations was substantiated and proposed for implementation at the researched enterprises in order to delimit and separate the organizational, technical and methodical issues that would meet the requirements of the time and increase the level of information provision of the management system. The recommended provisions are to be considered in the context of the order on organization of accounting. The list of elements that are appropriately included in the order of the accounting policy is defined, and the alternative options for the enterprises providing the hire services are specified, taking into account the specifics of the activity. Discussion. The results obtained in the course of this research can be used in the practical activity of the enterprices providing the hire services and provide the basis for the further development of the draft methodological recommendations on the organization of accounting of the enterprise in order to streamline the organizational and technical aspects of the accounting process.