Accounting, analysis and internal control of the services provision of "KapitelLviv" PE
Students Name: Lavrynets Yaryna Andriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2022-2023 н.р.
Language of Defence: ukrainian
Abstract: Lavrynets Ya.A., Voskresenska T.I. Accounting, analysis and internal control of the provision of services at the private enterprise "KapitelLviv" Master’s thesis. - Lviv Polytechnic National University, Lviv, 2022. Extended abstract. Services for capital repair of premises are an important element of the construction industry in Ukraine [2, р.23]. At enterprises engaged in this type of activity, the process of carrying out capital repairs is complex and lengthy, which requires a lot of knowledge not only about the repair, but also about the correct documentation of the work performed and the services provided. A well-organized accounting of services is a guarantee of balanced and effective enterprise activity, because the true generalization of information regarding the achievement of the main goal of the activity of almost any enterprise - making a profit, is impossible without the correct reflection in the accounting of information about its activity [4, р.115] . The object of the study is accounting, analysis and control of service provision. The subject of the study is the organization and methodology of accounting, analysis and control of the provision of services and the performance of works at PE "KapitelLviv" The purpose of the study: generalization of theoretical, regulatory, legal, methodical and practical aspects of record keeping, analysis and control of service provision, as well as the formation of a number of proposals and recommendations for improvement in this direction using the example of PE "KapitelLviv" Results of the research. A service can be considered the activity of providing a certain material or immaterial good to another person, which is carried out to satisfy his personal needs. The main sources of the analytical component are accounting, statistical, operational, reporting, planning, regulatory and other information. The main tasks of the analysis of the performed works and the services provided are the study of their structure, the study of market trends in order to improve the price policy of works and services, a deep and systematic study of the negative factors of the environment, the justification of management decisions to increase the profitability of the performed works and services, the implementation of quality and timeliness control their implementation. In particular, the analysis of the provision of services, their feasibility, quality and market demand should be aimed at finding ways to increase income, optimize the costs of the company that provides the services, and accelerate the turnover of receivables for services rendered and not yet paid for. Equally important is the study of the expansion of the list of services that can be provided by the company (related services that will be a novelty on the market, or simply sufficiently competitive) [3]. The internal control system is the policy and procedures adopted by the managerial level of management to achieve the goal of ensuring effective business development [3]. The objects of internal control over the provision of services are obligations, economic relations, that is, the entire complex of cause-and-effect relationships that arise as a result of the activity of providing services [1, р.115]. Operations for the provision of services are formalized with appropriate documents that meet the requirements of the law, namely the act of services provided and specific documentation (act KB-2b and KB-3 and resource information, if the services included materials at the expense of the company). For the accounting of such transactions, the "1C: Enterprise 8.3" program is used as an element of the computerization of accounting at KapitelLviv PE. The main recommendation for improving control at the enterprise is to conduct an external audit at least once a year. A recommendation for improving economic activity is cost optimization, namely improving the cost management system, increasing labor productivity, improving the procurement process, purchasing new or upgrading old equipment. The recommendation regarding accounting is the introduction of additional income sub-accounts. Keywords: accounting, analysis, internal control, provision of services, overhaul of premises, accounting of services, income, expenses, documentation, computerization. List of used literary sources. 1. V. V. Krasnoshapka Concepts of cost management and their use in the formation of costs of enterprises of the construction industry of Ukraine [Electronic resource] / V. V. Krasnoshapka, Yu. O. Tokarska // Effective economy, 2018. – URL: http:// www.economy.nayka.com.ua/pdf/5_2018/72.pdf 2. Len V.S. Accounting in the fields of economy: a textbook. / Len V.S., Hlyvenko V.V. Chernihiv: ChDTU, - 2013. - 451 p. 3. Matviychuk A. V. Legal forms of financial control in construction / A. V. Matviychuk // Scientific Bulletin of the National University of Bioresources and Nature Management. - 2015. - Issue 213. - Part 1. 4. Rymar G. A. Peculiarities of documenting operations at a construction enterprise / G. A. Rymar // Herald of Odesa National University. Economy. – 2013. – Vol. 18 Issue. 2/1. – pp. 113–118 (0.71 d.a.) 5. Stroich S. The cost of construction and assembly works: we study new Method recommendations / S. Stroich // Everything about accounting. – 2011. – No. 33. – P. 17–19.