THE METHODOLOGY OF FINANCIAL RESULTS ACCOUNTING OF THE BUILDING ENTERPRISES MAIN ACTIVITY: AN EPISTEMOLOGICAL ASPECT
The identification of the accounting methodology essence is investigated in the article. It has been established that the methodology of accounting is mostly understood as the doctrine (science) of research methods (cognition). Methodology is a general way of knowing. The evolution of the accounting method elements is analyzed. The composition of the accounting method elements in scientific works is distinguished. It has been found that scientific researches mainly trace the eight-element approach of the accounting method components covering: documentation and inventory; estimation and calculation; accounts and double entry; balance sheet and reports. However, some scientists propose to extend the outline.
The procedure of accounting modeling is considered. It enables to make prompt decisions on changes to the business processes of a construction company, taking into account macro and micro economic factors and the synergistic link between the management subsystems and accounting itself. The methodology is based on different types of methods: philosophical, general scientific, special (private-scientific). Procedural and additive approaches to the development of accounting methodology are reviewed. Procedural and additive approaches predetermine and complement each other and can be integrated, pointing to specific accounting procedures and a set of tools with which they can be implemented. Procedural approach to the construction of accounting methodology involves the allocation of groups of basic accounting procedures: observation, measurement, classification, systematization. In the additive approach accounting methodology is considered as a set of methods (techniques).Comprehensive application of procedural and additive approaches will allow a thorough study of the accounting subject.
Method is an element of accounting methodology and the implementation of the tasks that come before the accounting system is made possible through their use. Compository of accounting method is outlined and its adaptation to the needs of financial results accounting of main activity of construction enterprises is proved.