Issue №: 2 (30)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
STATE AND PROSPECTS OF DEVELOPMENT OF AUDIT OF PAYMENTS WITH SUPPLIERS AND CONTRACTORS OF THE ENTERPRISE
MULYK Yaroslavna Candidate of Economic Sciences, Senior Lecturer of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: mulyk.yaroslavna@ ukr.net).
The methodology of audit of payments with suppliers and contractors of the enterprise is studied. The main purpose of the audit of payments with suppliers, its task, object, audit stages are considered. It is noted that it is important to use information technologies when carrying out audit of payments with suppliers and contractors. The list of questions to be checked during the audit of payments with suppliers and contractors is determined. The model of audit of payments with all debtors and creditors is suggested. It is proposed to introduce counter verification of payments which has to be issued by the act. It is noted that the management of an enterprise should pay greater attention to the comments and recommendations of the auditor and should bring the practice of accounting of payments with suppliers and contractors in accordance with the current legislation. The main directions of development of audit of payments with suppliers and contractors are defined.
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2. Utenkova K.O. Audit: navch. posibnik / K.O. Utenkova. – K.: Alerta, 2011. – 408 р.
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6. Instruktsiya pro zastosuvannya Planu rakhunkiv bukhhalters'koho obliku aktyviv, kapitalu, zobov"yazan' i hospodars'kykh operatsiy pidpryyemstv i orhanizatsiy: Nakaz Ministerstva finansiv Ukrayiny vid 30.11.1999 № 291. [Elektronnyy resurs]. – Rezhym dostupu: http://zakon3.rada.gov.ua. – Nazva z ekranu.
7. Sirtseva S.V. Napryamy vdoskonalennya obliku, analizu ta audytu rozrahunkiv iz kontragentamy [Elektronniy resurs]/ S. V. Sirtseva, M. M. Scherbak// Globalni ta natsionalni problemy ekonomiky: Elektronne naukove vydannya. – 2016. – Vipusk № 14. – Rezhim dostupu: http://global-national. in.ua. – Nazva z ekranu.
8. Astakhova M. M. Vykorystannya kompyuternykh informatsiynykh system pry provedenni audytu rezerviv i zabezpechen' pidpryyemstva / M. M. Astakhova // Naukovi pratsi Kirovohrads'koho natsional'noho tekhnichnoho universytetu. Ekonomichni nauky: zb. nauk. pr. – Kirovohrad: KNTU, 2007. – Vyp. 12, ch. 1. – Рp. 319-324.
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051 Economics
071 Accounting and taxation
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073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
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Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
