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Organizational Aspects of Business Receipts and Expenditures Analysis

Author

Listed:
  • Nataliya Hurina

    () (National University of State Tax Service of Ukraine)

Abstract

Specifics of information provision of business receipts and expenditures analysis have been observed. Resulting from the research, the author has highlighted the classification criteria of data sources and laid down the requirements to the information to be used in the analysis. According to the author, improving costs and gains analysis is appropriate in two directions: ensuring of the analysis information base efficient functioning and rationalization of analytical work organization. The efficient functioning of information base can be achieved through well-adjusted procedures of collecting and processing information within field of activity of every business organization department. It would simplify the data processing and reduce probability of inadequate information use. Rationalization of analytical work organization is possible due systematization of analytical procedure stages. Besides, the main aspects of expense and income analysis organization are appropriate to disclose in the document of business accounting policy. Such approach will enable the analyzed entity to determine its logic sequence of actions and tasks to be fulfilled.

Suggested Citation

  • Nataliya Hurina, 2013. "Organizational Aspects of Business Receipts and Expenditures Analysis," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 92-98, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:92-98
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    File URL: http://www.afj.org.ua/pdf/92-organizaciyni-aspekti-analizu-vitrat-i-dohodiv-pidpriemstv.pdf
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    File URL: http://www.afj.org.ua/en/article/92/
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    More about this item

    Keywords

    expenses; income; analysis; analytical work organization;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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