Browsing by Author "Ovsyuk, Nina Vasylivna"

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Accounting and analytical support of enterprise management
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Galushko, Lyudmyla Oleksandrivna
Substantiation of theoretical provisions for accounting and analytical support of enterprise management and identification of the basic principles of construction of accounting and analytical information system.
Efficiency of personnel use at the enterprise
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Nevinchanyy, Mykola Serhiiovych
The essence of the category "staff" is considered. The approaches and methods of estimating the efficiency of the use of labor resources at the enterprise are revealed, the factors influencing them are investigated.
Features of accounting reflection of non-state pension insurance
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Rozhenko, Maria Vadimovna
Abstract. Modern requirements to the format of organization of accounting and the content of financial reporting are considered. The importance of sustainable accounting to support the economic, social and environmental development of the country is proved. The directions of transformation of accounting and financial reporting, provides a reliable reflection of environmental and social costs are determined.
Features of cash accounting at the enterprise
(Національний авіаційний університет, 2021-10-21) Ovsyuk, Nina Vasylivna; Burdeina, Yulia Igorivna
The article considers topical issues of cash accounting at the enterprise. Theoretical bases of the organization of the account of money resources in cash desk and non-cash settlements at the enterprise are briefly resulted. The most widespread problems of the organization of the account and movement of money resources in the conditions of managing are investigated and defined. Ways to improve the accounting of cash at the enterprise are suggested.
Investment property accounting by national and international standards
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kovalenko, Anastasia Nikolaevna
The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
Problems of accounting fixed assets
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Mazurkevich, Elizabeth Gennadyevna
Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
Process of reproduction of non-current tangible assets
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Trush, Irina Vitalievna
The main purpose for which non-current tangible assets are held in enterprises is to ensure the production process and activities of the enterprise as a whole. Because of this, both their efficient and properly planned use and recovery are important, because during use they experience wear, which causes the loss of their functional properties, which directly affects the results of their work.
Profit of the enterprise and features of its management
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kyryk, Natalia Vitaliyivna
The company's profit is the main driving force of a market economy, a source of its own financial resources needed to ensure financial and economic activities.
The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Berezovskaya, Olena Olehivna
The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.
Теоретичне підґрунтя та напрями удосконалення аудиту грошових коштів
(Національний авіаційний університет, 2022-11-24) Овсюк, Ніна Василівна; Філімонова, Світлана Володимирівна; Ovsyuk, Nina Vasylivna; Filimonova, Svitlana Volodymyrivna
Економічний механізм формування та ефективного використання грошових коштів викликає інтерес як у теоретиків, так і практиків. Найбільш ліквідними активами таких взаємовідносин є грошові кошти. Гроші це найбільш цінний ресурс, який має підприємство. Саме тому аудит наявності та руху грошових коштів дає змогу виявити резерви раціонального використання, нові тенденції, зміни джерел надходжень і напрямів витрачання.