Department of Accounting and Taxation

Research work

 The department pays great attention to research work. All teachers, young scientists who constantly improve their qualifications, teaching skills, and academic skills participate. Department engaged in research activities of students, which is part of the research work involved in extracurricular activities. Research activity of the instructor. From 2009 to 2011, the methodology for calculating product research and agricultural products was improved as part of the tasks on the topic “Accounting and analytical support for the development of the effectiveness of agricultural enterprise management” (state registration 0109U000784). Scientists and graduate students continue research within the framework of scientific initiatives “Accounting, control and analysis under the conditions of the international economic maximum” (state registration 0113U000042). accounting and analytical support for management in the context of European integration processes, control and analytical support for the management system of agricultural enterprises, using experimental methods of control and economic analysis in conditions of instability, using modern automatic information systems in accounting, analysis, audit, taxation. Within the framework of the faculty's research work, active participation in the development and finalization of draft regulations (standards) for accounting in the public sector: 122 "Intangible assets", 124 "Income", 126 "Rent" 127 "Impairment of assets" 136 "Biological assets" based on IPSAS taking into account the IMF GFSM 2001. In 2017, in the new research project "Scientific and methodological support for accounting and calculating the own cost value of own cost products of crop production", which was announced at the competitive selection of fundamental and applied research, scientific and technical implementation, which is carried out in 2018 at the expense of the state budget . The research work of the department is also aimed at developing effective systems for managing economic activities, research and research enterprises of universities (Agronomic Research Station, Velikosnitinsky UPKH named after. For this professor, the department modernized the settings of the program “1C: Enterprise 8, accounting for budget institutions of agricultural orientation in Ukraine ", which combined the accounting of budget enterprises and industrial farms. This was done in the original company "In-Agro" (Cherkasy). The program is an advanced innovative product on the domestic market for use in budget institutions for the production (processing, sale) agricultural products, the Ministry of Economic Development and Food, Obtaining practical research results when writing reference dictionaries, monographs, textbooks and teaching aids. The main ones are highlighted: - dictionaries and reference books: Kalyukha Yu.V. Ukrainian-English terminological dictionary of legal support of economic activity in Ukraine (2010). Finance. Budget. Taxes: National and international terminology: in 3 volumes (2014). - monographs: I.V. Malyshev "Theory of double recording" (1979); Kireytsev G.G. "Functions of Accounting" (1990); OK. Souk "Accounting for agricultural and control production" (1990); V.S. Litvinenko "Accounting and control support for cost management: an institutional approach" (2015) and others. - textbooks, teaching aids: Accounting in agriculture (L.K. Suk, 1994), Theoretical foundations for the study of economic disciplines (O.F. Verbylo, 1995), Audit and audit activities (ed. L.S. ). .Shatkovskoy, 1996), Accounting (L.K. Suk, 2008), Fundamentals of audit (Derevyanko S.I. et al., 2008); Financial Accounting ( L.K. Suk, 2010, 2012), Tests for independent remote testing of students ( Yu.V. Kalyukha et al., 2013), Textbook for preparing for the Unified State Examination in professional disciplines for students of the direction training "Accounting and audit" (Yu.Kalyukha et al., 2013), Organization of accounting (L.K. Suk et al., 2016), audit (Derevyanko S.I. et al., 2016), etc. Scientific databases of the teaching staff are represented by numerous collections in journals included in the scientific and metric data Scopus, Index Sorernicus, RSCI, as well as in Western and Ukrainian journals included in the list of professional ones. The publication of scientific achievements in a foreign language has recently been modified (table). Research activities of students. One of the tasks of the department is the development of research work among students, the purpose of which is to acquire competencies in research activities in accordance with the chosen specialty within the framework of the educational process. First-year students take part in research work. Within the scope of research studies, joint research of teaching staff and students. At the Department of Accounting.

 

 

 

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