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Development of Theoretical and Methodological Grounds of Accounting, Analysis, Control and Audit


Development of Theoretical and Methodological Grounds of Accounting, Analysis, Control and Audit: монографія / під. заг. ред д.е.н., проф. А.А. Пилипенко та к.е.н., проф. Г.Ф. Азаренкова. - Х.: ФОП Александрова К.М.; ВД "ІНЖЕК", 2012. - 640 с. Укр. мова

On the basis of the system disclosed composition and structure, especially the formation and operation principles, methodology and conceptual basis for a mutually improving accounting and analytical and monitoring activities presented as key functions of the system management. Special attention is paid to disclosure paradigmatic perspective cut accounting, analysis, control and audit, adapted to the conditions of the new information economy. Recommended for researchers, graduate students, practitioners and students in higher education economics.


Details of this monograph is available at research faculty fakultutu "Accounting and Auditing" Kharkiv National University of Economics



Chapter 1. Philosophical basis of socio-economic cognition
1.1. Specific features of philosophy as a subject of scientific cognition
1.2. Evolution of methodological paradigms of economic theory
1.3. Paradigm of accounting, analysis, control and audit and directions of its formation under modern economic onditions

Chapter 2. Change of the paradigm of accounting process under conditions of unification of accounting systems
2.1. Harmonization and standardization of accounting as prospective directions of its improvement
2.2. Comparison of accounting of non-circulating assets by national and international standards
2.3. Specific features of accounting of reserves by national and international standards
2.4. Adaptation and use of international experience of accounting of receivables at domestic enterprises
2.5. Comparison of Ukrainian and international standards of lease accounting
2.6. Aspects of doing balance sheet and income report by small enterprises in accordance with requirements of international standards of financial reporting
2.7. Comparison of accounting of biological assets and crops in accordance with national and international standards

Chapter 3. Improvement of accounting and analytical provision of management of development of companies and groups of companies
3.1. Systematic approach to organisation of accounting and analytical provision of development of companies
3.2. Cost accounting in the system of cost management of an industrial enterprise
3.3. Study of conceptual grounds of the process accounting of company’s expenses
3.4. Development of strategic managerial accounting as an information provision of selection of strategy of innovation development of a company
3.5. Formation of a system of primary accounting documents and financial reports under modern economic conditions
3.6. Organisation of strategic managerial accounting in integrated business structures

Chapter 4. Capital as a central category of economy and accounting
4.1. Capital as a central category of accounting
4.2. Assessment of value of company’s capital
4.3. Use of main concepts of assessment of assets in accounting process
4.4. Improvement of accounting of authorised capital of a company at the stage of its formation
4.5. Optimisation of the structure of the capital of an enterprise
4.6. Analysis of specific features of price formation in the real estate market: real estate as a capital
4.7. Distribution and realisation of corporate control when forming joint stock company capital

Chapter 5. Development of the technology of analysis under conditions of structural and innovation reformation of the national economic system
5.1. Systematic approach to development of economic analysis
5.2. Analysis and assessment of the processes of formation and efficiency of use of the capital for provision of a stable economic development of a company
5.3. Identification of the content and ways to apply competitive analysis
5.4. Application of economic analysis in the process of managing organisational changes of an enterprise
5.5. Analytical provision of assessment and optimisation of economic risks (using example of companies of the mining industry)
5.6. Development of directions of analysis and analytical tools of the quality of corporate management of an enterprise
5.7. Technologies of modelling and analytical tools of optimisation of business processes 5.8. Modelling of cyclic business processes under conditions of information counteraction

Chapter 6. Theoretical and methodological grounds of control and audit under conditions of reformation of the system of financial control
6.1. State and directions of reformation of the modern system of financial control
6.2. Theoretical background of control and audit in Ukraine
6.3. Justification of directions of improvement of methodology of financial control
6.4. Development of legal-economic expertise as a form of the use of special knowledge for protection of lawful interests of entrepreneurial structures
6.5. Generalization of conditions of uncertainty in modelling economic systems for their controlling


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(C) Andriy Pylypenko

Курсы НБУ Курсы НБУ Курсы НБУ Курс 1тр. унции золота по данным Национального Банка Украины Курс 1тр. унции серебра по данным Национального Банка Украины