ASPECTS OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT OF THE MARKET PARTY OF SUBJECTS OF GOVERNMENT
Abstract
The article explores the types of enterprises and entrepreneurship in Ukraine. Such separation was carried out in accordance with the current legislation. It is proved that the constant change in the country's legislation leads to some inconsistencies in the accounting and tax aspects. This situation makes it possible to use such categories as "enterprise" and "subject of entrepreneurial activity" as identical concepts within the framework of management. Accounting data is the basis for calculating the market value of an economic entity. This is problem. Since entrepreneurial activity is a specific, unique activity. This complicates the unification of the methodology for calculating the value of the enterprise. This situation arises even at the stage of determining the main factors affecting the calculation of the value of an enterprise or entrepreneurship.The process of determining the cost factors of an enterprise includes the following stages: recognition, establishment of priorities, and institutionalization. The scheme of cost parameters must be drawn up at the recognition stage. It will show the systematic connection of enterprise elements with the value creation process. The establishment of priorities presupposes the definition of cost factors that have the greatest impact on cost. The stage of institutionalization is based on the determination of cost factors in the legislative system of the country. Certain principles are formed based on this division into stages of cost factors. First, the factors that form the value of the enterprise must be directly related to the creation of value at all levels of the enterprise (at all levels of the organizational structure). Secondly, it is necessary to take into account not only financial factors, but also operational ones. Thirdly, the factors that form the value of the enterprise should reflect both current activity and long-term growth prospects. Such a level structure in the formation of key factors allows to determine the real amount of the value of the enterprise or entrepreneurship as accurately as possible.
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