EPISTEMOLOGICAL ASPEKT FORMATION AND DEVELOPMENT OF RECORDS MANAGEMENT
Abstract
Purpose. Explore the historical tendencies of records management, identify the dominant scientific approaches to its nature as a prerequisite for improving theoretical positions and increasing role in the accounting system of the company. Methodology of research. The bases of the researches were general scientific methods and techniques of knowledge. In the study of the process of formation and development of theoretical foundations records management used the historical method. Findings. Determined that scientists thought about the emergence of operational records are widely divergent.Operational accounting period when the domestic theory believe the beginning of the twentieth century. The development of the theory of records management in national accounting school conditionally divided into four stages. Each stage is caused by socio-economic transformations, makes some progress in the formation of practical and theoretical foundations of records management, and has its own characteristics and achievements, which should be considered in future studies. Originality. Scientific novelty of research results is to study the historical aspects of the formation of records management as a form of practical human activity and as an object of theoretical research, periodization of scientific principles in national accounting school to clarify its place in the information security management. Practical value. The results of research aimed at improving the organization of records management and use of indicators system operational farm management.
References
Валуев Б.И. Проблемы развития учета в промышленности / Б.И. Валуев. – М. : Финансы и статистика, 1984. – 215 с.
Кужельний М.В. Теорія бухгалтерського обліку : підручник / М.В. Кужельний, В.Г. Лінник. – К. : КНЕУ, 2001. – 334 с.
Кузьмінський А.М. Теорія бухгалтерського обліку / А.М. Кузьмінський, Ю.А. Кузьмінський. – К. : Все про бухгалтерський облік, 1999. – 228 с.
Либерман В.Б. Автоматизированная система обработки экономической информации на предприятиях / В.Б. Либерман. – М., 1981. – 184 с.
Оперативный контроль экономической деятельности предприятия / Б.И. Валуев, Л.П. Горлова, Е.Л. Зернов и др. – М. : Финансы и статистика, 1991. – 224 с.
Основные положения по планированию, учету и калькулированию себестоимости промышленной продукции. – М. : Госстатиздат, 1955. – 62 с.
Соколов Я.В. История бухгалтерского учета / Я.В. Соколов, В.Я. Соколов. – М. : Финансы и статистика, 2004. – 272 с.
Соколов Я.В. История развития бухгалтерського учета / Я.В. Соколов. – М. : Финансы и статистика, 1985. – 367 с.
Valuev, B.I. (1984), Problemy razvitya ucheta v promyshlennosti [Problems of development of accounting in the industry], Finansy i statistika, Moscow, Russia, 215 p.
Kuzhelnyi, M.V. and Linnyk, V.H. (2001), Teoriia bukhhalterskoho obliku [Theory of Accounting], textbook, KNEU, Kyiv, Ukraine, 334 p.
Kuzminskyi, A.M. and Kuzminskyi, Yu. A. (1999), Teoriia bukhhalterskoho obliku [Theory of Accounting], Vse pro bukhhalterskyi oblik, Kyiv, Ukraine, 228 p.
Lyberman, V.B. (1981), Avtomatizirovannaia systema obrabotki ekonomicheskoy informatsii na predpriyatyyakh [Automated System for economic information in enterprises], Moscow, Russia, 184 p.
Valuev, B.I., Horlova, L.P., Zernov, E.L. etc. (1991), Operativnyy kontrol ekonomycheskoy deyatelnosti predpriyatiya [Operational control of the economic activity of the enterprise], Finansy i statistika, Moscow, Russia, 224 p.
Osnovnyie polozheniya po planirovaniyu, uchetu i kalkulirovaniyu sebestoimosti promushlennoi produktsii [The main principles in planning, accounting and calculation of production costs], (1955), Hosstatizdat, Moscow, Russia, 62 p.
Sokolov, Ya.V. and Sokolov, V.Ya. (2004), Istoriya bukhgalterskogo ucheta [History of Accounting], Fynansy i statystyka, Moscow, Russia, 272 p.
Sokolov, Ia.V. (1985), Istoriya razvitiya bukhgalterskogo ucheta [The history of the development of accounting], Finansy i statistika, Moscow, Russia, 367 p.
