Peculiarities of accounting and control of current liabilities of the enterprise

Introduction. The crisis state of the domestic economy and a number other factors require enterprises levels management to take prompt drastic measures aimed at increasing level management. One promising proven directions for efficiency is increase qualitative growth accounting system internal control system. most important difficult areas work (determining final results financial economic activities enterprise its condition) liabilities, primarily current ones, this what determines direction research. purpose paper improve liabilities by developing eliminate violations prevent them in future. methodological basis was dialectics, philosophical methods cognition. Results. examines approaches clarifying definition “current liabilities”. significant problems modern activity are investigated: low contractual discipline, non-payments, global chronic violation terms conditions payment liabilities. A were proposed accounting, future; non-admission practice activity, delays studies have shown need planning planning, improving document flow, enterprise. Conclusion. main conclusions study are: further research on issue; introduction schedule liabilities; develop methodology checking system, compliance with discipline; scheduled regular inspections facilities processes related