Accounting and analytical support for the management of monetary assets in forestry enterprises

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support fo...

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Autores principales:	Perchuk Oksana, Liudmila Yaremenko, Tetiana Borodyna
Formato:	article
Lenguaje:	EN RU UK
Publicado:	Hryhorii Skovoroda University in Pereiaslav 2021
Materias:	analysis cash monetary assets accounting accounting and analytical support forestry enterprises management Economic growth, development, planning HD72-88 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ec6ba9dcc0314ab79492359159e9336d
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spelling	oai:doaj.org-article:ec6ba9dcc0314ab79492359159e9336d2021-11-08T15:53:47ZAccounting and analytical support for the management of monetary assets in forestry enterprises2306-546X2414-377410.31470/2306-546X-2021-50-76-83https://doaj.org/article/ec6ba9dcc0314ab79492359159e9336d2021-08-01T00:00:00Zhttps://economic-bulletin.com/index.php/journal/article/view/796https://doaj.org/toc/2306-546Xhttps://doaj.org/toc/2414-3774The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.Perchuk OksanaLiudmila YaremenkoTetiana BorodynaHryhorii Skovoroda University in Pereiaslavarticleanalysiscashmonetary assetsaccountingaccounting and analytical supportforestry enterprisesmanagementEconomic growth, development, planningHD72-88Economics as a scienceHB71-74ENRUUKЕкономічний вісник університету, Iss 50, Pp 76-83 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU UK
topic	analysis cash monetary assets accounting accounting and analytical support forestry enterprises management Economic growth, development, planning HD72-88 Economics as a science HB71-74
spellingShingle	analysis cash monetary assets accounting accounting and analytical support forestry enterprises management Economic growth, development, planning HD72-88 Economics as a science HB71-74 Perchuk Oksana Liudmila Yaremenko Tetiana Borodyna Accounting and analytical support for the management of monetary assets in forestry enterprises
description	The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.
format	article
author	Perchuk Oksana Liudmila Yaremenko Tetiana Borodyna
author_facet	Perchuk Oksana Liudmila Yaremenko Tetiana Borodyna
author_sort	Perchuk Oksana
title	Accounting and analytical support for the management of monetary assets in forestry enterprises
title_short	Accounting and analytical support for the management of monetary assets in forestry enterprises
title_full	Accounting and analytical support for the management of monetary assets in forestry enterprises
title_fullStr	Accounting and analytical support for the management of monetary assets in forestry enterprises
title_full_unstemmed	Accounting and analytical support for the management of monetary assets in forestry enterprises
title_sort	accounting and analytical support for the management of monetary assets in forestry enterprises
publisher	Hryhorii Skovoroda University in Pereiaslav
publishDate	2021
url	https://doaj.org/article/ec6ba9dcc0314ab79492359159e9336d
work_keys_str_mv	AT perchukoksana accountingandanalyticalsupportforthemanagementofmonetaryassetsinforestryenterprises AT liudmilayaremenko accountingandanalyticalsupportforthemanagementofmonetaryassetsinforestryenterprises AT tetianaborodyna accountingandanalyticalsupportforthemanagementofmonetaryassetsinforestryenterprises
_version_	1718441621977038848

Accounting and analytical support for the management of monetary assets in forestry enterprises

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