title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Research and development of accounting policies of the organization of the construction industry for accounting purposes
Creators: name: ÐÐ¸Ð»Ð¸Ð»Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÑÐµÑÐ°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
accounting
accounting policies
accounting model
financial position
financial analysis
payment capacity

description: Ð¦ÐµÐ»ÑÑ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð¾Ð¹ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð° Ð±Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐ¸Ð²Ð°ÑÑ ÑÐ¾ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ ÐºÐ»ÑÑÐµÐ²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐµÐ¼Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐ°Ð´Ð°ÑÐ¸, ÑÐµÑÐ°ÐµÐ¼ÑÐµ Ð² ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð´Ð»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾Ð·Ð½Ð°ÑÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸: ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ñ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð¾Ð² Ðº Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ ÑÑÑÐ½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÐ¾Ð»Ð¸ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÐµÐ¼; Ð°Ð½Ð°Ð»Ð¸Ð· Ð¼Ð¾Ð´ÐµÐ»ÐµÐ¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ; Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¾Ð² Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½ÑÑ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸; ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. Ð Ð°Ð±Ð¾ÑÐ° Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð° Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð° Â«Ð ÐµÐ½ÐµÑÑÐ°Ð½Ñ-Ð ÐµÑÑÐ°Ð²ÑÐ°ÑÐ¸ÑÂ». Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¸ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¾ÑÐµÐ½ÐºÐ° Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ: ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÑÑÐ½Ð¾ÑÑÑ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ; Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸ Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¾ÑÑÐ°ÑÐ»ÐµÐ²ÑÐµ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ¸ ÑÑÐµÑÐ°; Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐ Â«Ð ÐµÐ½ÐµÑÑÐ°Ð½Ñ-Ð ÐµÑÑÐ°Ð²ÑÐ°ÑÐ¸ÑÂ» Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐ»ÑÑÑÐ°ÑÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ; ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÐºÐ¾Ð½ÑÑÑÑÐºÑÐ¾ÑÐ° Ð² ÑÐ¿ÑÐ°Ð²Ð¾ÑÐ½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ðµ ÐÐ¾Ð½ÑÑÐ»ÑÑÐ°Ð½ÑÐÐ»ÑÑ, Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ ÑÑÐ¸ÑÑÐ²Ð°ÑÑ Ð°ÐºÑÑÐ°Ð»ÑÐ½ÑÐµ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ ÑÐºÑÑÑÐ°Ð¿Ð¾Ð»Ð¸ÑÑÐµÐ¼Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸.
description: The purpose of this study is to form a sound accounting policy that would allow for the growth of the company's financial indicators and key performance indicators of the activities carried out. Tasks solved in the course of work to achieve the designated goal: systematization of approaches to determining the essence of accounting policies and determining the role of accounting policies in enterprise management; analysis of accounting organization models and determination and determination of the influence of accounting policy elements on financial results using the example of an enterprise's accounting policy; identification of shortcomings and development of recommendations for improving the accounting processes at the enterprise; formation of accounting policies for accounting purposes based on the results of the study. The work was carried out on the basis of the financial statements of the joint stock company "Renaissance-Restoration". In the course of the study, a horizontal and vertical analysis was carried out, an assessment of the solvency and profitability of the enterprise. The results obtained: formulated the essence of accounting policy as a management tool; the analysis of the construction industry was carried out and the industry specifics of accounting were identified; an analysis of the elements of the accounting policy of JSC "Renaissance-Restoration" was carried out and improvement measures were proposed; an accounting policy has been developed for accounting purposes using a constructor in the ConsultantPlus reference and legal system, the provisions of which take into account current changes in the legislation in the field of accounting and are extrapolable to enterprises of the industry under study.