Development of scientific research on problems of accounting consequences of warfare defense and building of public territories
The research analyzes the dissertation researches concerning the direction of the organization development and the methods of accounting the consequences of military actions and the occupation of state territories. The initial provisions of the dissertation research on the problems of accounting the...
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Format: | Article |
Language: | English |
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Zhytomyr State Technological University
2017-12-01
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Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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Online Access: | http://ven.ztu.edu.ua/article/view/119322/114547 |
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author | O.S. Gorai |
author_facet | O.S. Gorai |
author_sort | O.S. Gorai |
collection | DOAJ |
description | The research analyzes the dissertation researches concerning the direction of the organization development and the methods of accounting the consequences of military actions and the occupation of state territories. The initial provisions of the dissertation research on the problems of accounting the consequences of emergencies are investigated. Analyzing the scientific novelty of dissertation research in terms of theory and methodology, the author outlines the directions of the transformation of elements of the accounting method: documenting and inventory, estimating and calculating, accounts and double entry, balance and reporting. The assessment of the current state of accounting as the system for generating the required information is made. As a result, the non-compliance of existing organizational and methodological provisions of accounting and their inability to generate information for management of economic activities in emergency situations are established. |
first_indexed | 2024-12-12T19:13:25Z |
format | Article |
id | doaj.art-6f36face4947434584d39a2681e37b53 |
institution | Directory Open Access Journal |
issn | 1728-4236 1728-4236 |
language | English |
last_indexed | 2024-12-12T19:13:25Z |
publishDate | 2017-12-01 |
publisher | Zhytomyr State Technological University |
record_format | Article |
series | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
spelling | doaj.art-6f36face4947434584d39a2681e37b532022-12-22T00:14:47ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362017-12-0142017141710.26642/jen-2017-4(82)-14-17Development of scientific research on problems of accounting consequences of warfare defense and building of public territoriesO.S. Gorai The research analyzes the dissertation researches concerning the direction of the organization development and the methods of accounting the consequences of military actions and the occupation of state territories. The initial provisions of the dissertation research on the problems of accounting the consequences of emergencies are investigated. Analyzing the scientific novelty of dissertation research in terms of theory and methodology, the author outlines the directions of the transformation of elements of the accounting method: documenting and inventory, estimating and calculating, accounts and double entry, balance and reporting. The assessment of the current state of accounting as the system for generating the required information is made. As a result, the non-compliance of existing organizational and methodological provisions of accounting and their inability to generate information for management of economic activities in emergency situations are established.http://ven.ztu.edu.ua/article/view/119322/114547accountingconsequences of hostilitiesoccupation of territoriesorganizationmethodology |
spellingShingle | O.S. Gorai Development of scientific research on problems of accounting consequences of warfare defense and building of public territories Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki accounting consequences of hostilities occupation of territories organization methodology |
title | Development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
title_full | Development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
title_fullStr | Development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
title_full_unstemmed | Development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
title_short | Development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
title_sort | development of scientific research on problems of accounting consequences of warfare defense and building of public territories |
topic | accounting consequences of hostilities occupation of territories organization methodology |
url | http://ven.ztu.edu.ua/article/view/119322/114547 |
work_keys_str_mv | AT osgorai developmentofscientificresearchonproblemsofaccountingconsequencesofwarfaredefenseandbuildingofpublicterritories |