Actual problems of innovative economy and law

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Efficiency theoretical and experimental studies in accounting and analysis

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УДК 330.101

КОРНІЄЦЬКИЙ О. В.,
доктор економічних наук, доцент,
Харківський національний технічний університет
сільського господарства імені Петра Василенка
ОРЕЛ А. М.,
кандидат економічних наук, старший викладач,
Миколаївський національний університету імені В.О. Сухомлинського

Abstract

The basis for the  joint  analysis of theoretical and experimental studies is to compare the working hypothesis put forward to the experimental observations and accounting analysis. Theoretical and experimental data recording and  analysis method are compared with corresponding comparison charts, indicators, balances. The criteria for comparison may be minimum, average and maximum deviation of experimental results data set calculation based on theoretical relationships. However, the most reliable criteria of adequacy should be considered (compliance) theoretical experimental dependencies. This article established that in the implementation of the effectiveness of the use of theoretical and experimental studies of the important role the accounting, control and analysis of economic activities of enterprises. With their help, produced the strategy and tactics of development of the enterprise in the analysis and research of management decisions, monitoring their implementation, identify the reserves for increasing the efficiency of production, estimated results of operations of the company, its divisions and employees.

Keywords: theoretical and experimental studies, accounting, analysis, logical and historical method, hypothetical method, management accounting, experiment

References

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The article was received 02.09.2016

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Korniyetskyy O. V. , Orel V. M. 02.09.2016 . Efficiency theoretical and experimental studies in accounting and analysis. Actual problems of innovative economy and law. 2016. №4. 56-61 pp.

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Korniyetskyy O. V. , Orel V. M. Efficiency theoretical and experimental studies in accounting and analysis. Actual problems of innovative economy and law. 02.09.2016 .