Operation identification features corporations for acconting purposes

Shevchenko, Liubov and Шевченко, Любов Ярославівна (2017) Operation identification features corporations for acconting purposes. Вісник ДонНУЕТ, 1 (66). pp. 175-185. ISSN 2079-4819

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Abstract

The methodological basis of the study is general scientific and special methods of cognition. To clarify and deepen economic and legal nature of corporations used methods of theoretical generalization, grouping and comparison. Bibliographic and bibliometric methods used in identifying issues of corporate accounting. Methods for specifying the dialectical method, analysis, synthesis, abstraction underlying the improvement of organizational and methodical positions accounting corporations. Methods of modeling and correlation-regression analysis was used to determine approaches to organization and methods of accounting and analytical support corporations in terms of integrated pigtails. For a visual representation of statistical data used graphic method. The approaches to understanding the essence of the corporation, a corporate association (association of companies that recognized entity with distributed ownership rights in the form of shares) and as a form of association (form business combination realized through a combination of resources potential participants of the delegation of authority for their top management body of management in order to achieve socio-economic effect), allowing to identify the specifics of the corporation as a form of association ent leaf in the context of determining factors influencing the construction of an integrated computer information system for the implementation of accounting and analytical maintenance of resource potential of the corporation.

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