DEVELOPMENT OF ACCOUNTING POLICY AUDIT METHODOLOGY FOR MANAGEMENT OBJECTIVES
نویسندگان
چکیده
The article states that the process of making effective management decisions is impossible without relevant information, which formed by system accounting and analytical support economic activity on basis adequately, rationally competently policies. In our opinion, there currently no single universal quantitative criterion could determine effectiveness policies enterprise. We believe when conducting an audit policy, it advisable to use special criteria assess already implemented sections policy entity, namely: financial, management, tax, innovation, investment, dividend others. involves determining for its evaluation, proposed divide into two separate groups - a group general indicators are specific each section reflect specifics method policy. Accounting procedures can be successfully applied both within agreed compilation financial information. However, usually, starting point in building always formation evaluation should performed performance audit. It noted simultaneously with test component will correctness implementation. Such was developed presented article. This improve quality efficiency services reduce risk. For business entities, regarding help general, make qualified, adequate decisions, particular, encourage company long-term, development operation.
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ژورنال
عنوان ژورنال: Ìnfrastruktura rinku
سال: 2021
ISSN: ['2519-2868']
DOI: https://doi.org/10.32843/infrastruct62-29