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БУХГАЛТЕРСКИЙ УЧЕТ КАК ИНСТРУМЕНТ СПРАВЕДЛИВОГО РАСПРЕДЕЛЕНИЯ ПРИБЫЛИ: ОТОБРАЖЕНИЕ РАСХОДОВ НА БЛАГОТВОРИТЕЛЬНОСТЬ // Accounting as a means of fair income distrsbution: reflection of charity costs in accounting

Author

Listed:
  • Жиглей, Ирина Викторовна

    (Житомирский государственный технологический университет)

  • Сивак, Елена Борисовна

    (Житомирский государственный технологический университет)

Abstract

The article has been dedicated to the theoretical grounding of the possibility of making fair profit distribution through the accounting system as a tool of information support for management in order to create social responsibility of business entities in general as well as to development of suggestions for charity costs accounting. Статья посвящена теоретическому обоснованию возможности осуществления справедливого распределения прибыли через систему бухгалтерского учета как инструмента информационного обеспечения управления с целью формирования социально ответственной деятельности хозяйствующих субъектов в целом и разработке предложений относительно отображения в бухгалтерском учете расходов на благотворительность.

Suggested Citation

  • Жиглей, Ирина Викторовна & Сивак, Елена Борисовна, 2013. "БУХГАЛТЕРСКИЙ УЧЕТ КАК ИНСТРУМЕНТ СПРАВЕДЛИВОГО РАСПРЕДЕЛЕНИЯ ПРИБЫЛИ: ОТОБРАЖЕНИЕ РАСХОДОВ НА БЛАГОТВОРИТЕЛЬНОСТЬ // Accounting as a means of fair income distrsbution: reflection of charity costs in ," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 26(2).
    • Handle: RePEc:scn:000pbo:30626
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