The Business Partnership of Enterprise: the Conceptual Approaches to Accounting Provision

Abstract

The article researches conceptual approaches to the accounting provision of business partnership of enterprise. Its mission in terms of globalization and the European integration conditions of Ukraine (on macro- and micro-levels) is disclosed. At the macro-level, a business partnership is conditioned by the systematized indicators of the World Bank rating for 12 years. At the micro-level, the business partnership and the accounting system that provides it are analyzed in accordance with the needs of the owners and management of enterprise. Also, invariance of the term of «business partnership» is presented; researches in this direction are evaluated; inquiries of information consumers to the accounting system of business partnership of enterprise are disclosed. The graduation (distribution) of information consumers and their needs is displayed. It is determined that the key place in the accounting system of business partnership belongs to the contractual accounting at enterprise, as well as the principal aspects of such an accounting are disclosed. The necessity of correction of semantic filling of the accounting system of business partnership in accordance with the marketing conception (approach) to the management of enterprise is proved.

Keywords

• business partnership
• accounting
• accounting system
• information users