{"id":7423,"date":"2021-01-30T10:49:02","date_gmt":"2021-01-30T08:49:02","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=7423"},"modified":"2021-11-16T09:35:12","modified_gmt":"2021-11-16T07:35:12","slug":"konczept-paradygmy-zasadnychyh-polozhe","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=7423","title":{"rendered":"\u041a\u043e\u043d\u0446\u0435\u043f\u0442 \u043f\u0430\u0440\u0430\u0434\u0438\u0433\u043c\u0438 \u0437\u0430\u0441\u0430\u0434\u043d\u0438\u0447\u0438\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u044c \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430"},"content":{"rendered":"

<\/p>\n

\u041a\u041e\u041d\u0426\u0415\u041f\u0422 \u041f\u0410\u0420\u0410\u0414\u0418\u0413\u041c\u0418 \u0417\u0410\u0421\u0410\u0414\u041d\u0418\u0427\u0418\u0425 \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u042c \u0424\u041e\u0420\u041c\u0423\u0412\u0410\u041d\u041d\u042f \u041e\u0411\u041b\u0406\u041a\u041e\u0412\u041e\u0407 \u041f\u041e\u041b\u0406\u0422\u0418\u041a\u0418 \u0422\u041e\u0420\u0413\u041e\u0412\u0415\u041b\u042c\u041d\u041e\u0413\u041e \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410<\/p>\n

THE CONCEPT OF THE PARADIGM OF THE BASIC PROVISIONS OF FORMATION ACCOUNTING POLICY OF A TRADE ENTERPRISE<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 73-80. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 3, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><\/p>\n

\u041a\u0410\u0429\u0415\u041d\u0410 \u041d. \u0411.
\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0445\u0430\u0440\u0447\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u0456<\/p>\n

NATALIIA KASHCHENA
\nKharkiv State University of Food Technology and Trade<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(3)-11<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received : 07.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed : 28.09.2020<\/p>\n

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\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0The article considers the concept of the paradigm of the basic provisions of the formation of the accounting policy of a commercial enterprise.
\nIt is proved that economic activity is the most significant indicator that reflects the business reputation of a trading company in cooperation with stakeholders. It is determined by the level of staff skills, condition, structure and efficiency of use of assets and capital of the enterprise and comprehensively characterizes all business processes aimed at ensuring competitiveness and sustainable development through increasing profitability and value of the business.
\nFor the objectivity and reliability of the identification of the level of economic activity of the trade enterprise, it is considered important to form an appropriate information basis in the form of a system of accounting and analytical management. In accordance with the needs of adaptive management of economic activity of a commercial enterprise, it is determined that it is necessary to use scientifically sound methods of data collection, analysis, processing and transmission of all business processes. It is noted that the breadth of the range of formation and reflection in the reporting (financial, statistical, tax, management, etc.) of accounting and analytical information for decision-making on the potential of formation and development of economic activity is provided by the correctly chosen accounting policy.
\nBased on the content analysis of approaches to the interpretation of the essence of the definition of “accounting policy” and the hierarchy of categories of this term through the prism of information requests of users of accounting information, the author’s definition of accounting policy as a set of interrelated alternative principles, rules, methods, techniques and procedures. embodied by the trade enterprise at all stages of the accounting process in order to ensure the formation of reliable information in the financial statements to determine the forecast potential of its economic activity, increase the value of business and ensure sustainable development. The integration of methodological principles and target orientation of accounting, and their subordination to the defined purpose of management, will allow to acquire emergent properties of the accounting and analytical system of management of economic activity of trade enterprises.
\nKey words: trade enterprise, economic activity, management, accounting and analytical support, accounting policy.<\/p>\n

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