Organizational aspects of ensuring the accounting process at the enterprise under the conditions of the state of martial

Казакова, Вікторія Іванівна and Пандазі, Анастасія Володимирівна (2024) Organizational aspects of ensuring the accounting process at the enterprise under the conditions of the state of martial Modern engineering and innovative technologies, Т.35 (2). pp. 106-113. ISSN 2567-5273

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Abstract

The full-scale invasion was the impetus for a sharp change in the external factors of the functioning of domestic enterprises. The work examines the organizational aspects of ensuring the accounting process at the enterprise and their impact on activities under martial law. Despite the martial law, the principle of continuity of accounting remains relevant. This proves that in the conditions of martial law, new legislative acts are adopted, which ensure the functioning of the accounting process at the enterprise. The purpose of the article is to systematize the key organizational aspects of ensuring the accounting process in the conditions of martial law and to minimize their negative impact on the company's activities. In the article, the authors explore the definition of the concept of "accounting process". The key elements of the system of organizational support of the accounting process at the enterprise were considered and they were characterized from the point of view of the martial law. The peculiarities of record keeping in the conditions of martial law were formed and characterized. The legal framework that regulates the accounting process of the enterprise has been analyzed. The article emphasizes the importance of adapting the company's accounting system to new conditions and using modern technologies to ensure its efficiency and reliability

Item Type:	Article
Uncontrolled Keywords:	organization of accounting; accounting process; organizational conditions; оrganization of work process; system of organizational process support
Subjects:	Статті у базах даних > Index Copernicus
Divisions:	Фаховий коледж «Універсум» > Циклова комісія економіко-математичних дисциплін і менеджменту
Depositing User:	Анастасія Володимирівна Пандазі
Date Deposited:	21 Feb 2025 08:44
Last Modified:	21 Feb 2025 08:44
URI:	https://elibrary.kubg.edu.ua/id/eprint/51205

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