Облікова система ділового партнерства підприємств: методологія та організація

Abstract

Розроблено теоретичне, методологічне й організаційне забезпечення облікової системи ділового партнерства підприємств як визначальної субстанції для ведення успішної діяльності. Запропоновано інтерпретацію наукової парадигми ділового партнерства підприємств. З’ясовано облікові пріоритети її розвитку через виконання світоглядної, гносеологічної, онтологічної, теоретичної, методологічної, організаційної, інформаційної, праксеологічної, аксіологічної та інтегративної функцій. Розкрито теоретичну основу облікової системи ділового партнерства підприємств через її архітектоніку, методологію – синтез адитивного, процедурного, аксіологічного та системно-функціонального методологічних підходів до обліку партнерських відносин. Обґрунтовано методологічні й організаційні положення фінансового обліку операцій у діловому партнерстві підприємств через структурування нормативно-правового забезпечення і представлення алгоритму відображення в обліку процесів купівлі-продажу. Удосконалені методологічні основи управлінського обліку операцій ділового партнерства. У системі стратегічного управлінського обліку репрезентовано таксономію мережі ділового партнерства підприємств. Удосконалено й апробовано методичний інструментарій стратегічного управлінського обліку для багатовимірного та рейтингового оцінювання перспективності ділового партнерства підприємств. The dissertation is devoted to the development of theoretical, methodological and organizational provision of accounting system of business partnership constituting a key element for successful activity. The topicality of the research is determined by the fact that, reliability of further interaction, and, thus, the profitability of doing business in general, depends on the correct, timely, reliable and thorough accounting provision of the decisionmaking processregarding the selection of potential business partners. The object of the research is a process of formation of the accounting system of business partnership, its methodological and organizational provision. The subject is a set of theoretical, organizational, methodological and application aspects concerning the process of formation and development of the accounting system of business partnership. The author proposes an interpretation of the scientific paradigm of business partnership. In particular, it is presented as a holistic theory, which is based on a combination of historically formed scientific and ideological, conceptual and fundamental, as well as structural and consolidated knowledge about the business interaction of counterparties on the market. In the scope of the above, the accounting priorities of its development could be determined by the implementation of ideological, epistemological, ontological, theoretical, methodological, organizational, informational, praxeological, axiological and integrative functions. Decomposition of the business partnership has been developed on the basis of the complexity structure of its elements and disclosure of the holistic marketing concept. The process of structuring of the elements of business interaction is a foundation for the legal regulation of partnership accounting operations. The holistic marketing concept is a basis for providing information on accounting for transaction costs depending on the level of partnership development, i.e. passive, active, privileged or strategic one. The formation and accounting reporting in the Ukrainian business partnership is represented within the historical context. Thus, the accounting research can be traced in three stages. The theoretical basis of the accounting system of business partnership is expressed in its architectonics. In particular, it is proposed to be understood as a logical structure of the elements, which ensures their permanent endogenous interaction by taking into account the influence of exogenous factors and allowing the use of accounting information for successful assessing the prospects of business interaction. The methodology of the accounting system of business partnership is considered as an integrated, dynamic system of knowledge in which the entity recognizes the subject through the research objects, while its components are: laws, methods, scientific principles, processes, accounting procedures in the business partnership. Such consideration enables to define it as a synthesis of additive, procedural, axiological, systemic and functional methodological approaches to partnership accounting. The organizational component of the accounting system of business partnership is described as a targeted set of actions for the creation, continuous streamlining, development and improvement of the system aimed at providing targeted needs of users related to information on the state and process of partnership, which allowed to reveal and detail its stages. The methodological and organizational provisions of the financial accounting in business partnership are disclosed by structuring of the regulatory and legal support, presentation of the accounting algorithm concerning operations of purchasing and sailing of stocks, which made it possible to propose a set of accounting records for commodity derivatives, factoring transactions, as well as to argue the feasibility of transforming the definition of the accounting of doubtful debts and to conduct joint activities without creation of a legal entity in the business partnership. It is proved that the most appropriate source of accounting information for decision making on business partnership is integrated reporting. The methodological principles of management accounting in the business partnership have been improved. The methodical basis for accounting of the transaction costs is developed by providing recommendations. Accordingly, there were highlighted the main aspects and recommendations for improving the accounting provision of transfer and external pricing in partnership. The system of strategic management accounting was improved by represented taxonomy of the network of business partnership. It is proposed an interpretation of its value, considered as an economic benefit of forming the value of goods in the process of joint activity of business partners through obtaining a synergistic effect. Moreover, the methodical tools of strategic management accounting are developed and tested aimed at multidimensional and ranking assessment of the perspective of business partnership.