期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2019
卷号：87
期号：1
DOI：10.26642/jen-2019-1(87)-92-96
语种：English
出版社：Zhytomyr State Technological University
摘要：The purpose of the article is to determine the optimal organizational structure of the accounting service to improve the performance of this unit and the enterprise as a whole. The influence of factors of the accounting service structure is analyzed,among which are:the enterprise’s size;a set of activities;the nomenclature of internal and external users of accounting and financial reports;the complexity of the enterprise’s organizational structure;the complexity of production technology;the degree of convergence and integration of financial and tax accounting;the level of management accounting;the need to compile financial statements in accordance with International Financial Reporting Standards. The necessity of solving the issue of accounting centralization and decentralization as one of the components of the enterprise’s accounting policy is emphasized. It is proposed to apply the combined type of the accounting service,which is associated with the combination of signs of centralized and decentralized accounting. The prospect of further research is to determine the optimal number of accountants and the division of responsibilities among them.
其他摘要：Метою статті є визначення оптимальної організаційної структури бухгалтерської служби для покращення ефективності роботи даного підрозділу та підприємства в цілому. Проаналізовано вплив факторів на структуру бухгалтерської служби,серед яких:розмір підпр
关键词：accounting service;organizational structure;accounting service type;centralized accounting;decentralized accounting
