THE ORGANIZATIONAL AND REGULATORY ASPECTS OF THE COMPANY’S PROPERTY ACCOUNTING

The scientific work is devoted to the organization of accounting of the property of the enterprise. Accordingly, the purpose of writing this article is to deepen the theoretical foundations, as well as substantiate the organizational and regulatory aspects of accounting for enterprise property. It has been substantiated that in today's conditions, the activity of any enterprise provides for the presence of property formed from non-circulating and circulating components. The realities of the modern make it possible to state that the economic entities today have an insufficient level of financial support. That's why the leaders of the enterprise (owners, managers) are constantly reviewing the principles of management, are in search of tools that have the greatest value and ensure the effective implementation of management decisions in a crisis period. Therefore, the study of the organization of accounting of property as a dominant information source of the management process is relevant. The authors analyzed the approaches to the interpretation of the category of «property», identified the key components, that are advisable to refer to the irreversible and circulating components of the property of the enterprise. The priority tasks of the organization of accounting of the property of the enterprise have been determined. The normative-legal documents on accounting of the property of the enterprise of different hierarchical levels are characterized. The priority role of accounting policy in the regulatory system of the local level has been substantiated. Specified factors of influence on the content of the accounting policy and its key issues regarding the property of the enterprise are researched. The authors consider the documentary support of the property of the enterprise, taking into account digitalization, which has a dominant effect on society, which, accordingly, has an impact on the accounting system. The scientific work emphasizes, that transformation processes, digitalization, decentralization have a significant impact both on the organization of accounting in general and on the organization of property accounting, as the dominant component of an enterprise's assets.