MANAGEMENT CONTROL OF ACCOUNTING AND ANALYTICAL SUPPORT OF THE PROVIDING SOLUTIONS FOR ECONOMIC DISPUTES ABOUT NON-ECONOMIC BUSINESS OPERATIONS OF THE ENTERPRISE

Author
, Ph. D. in Law, Associate Professor of the Department of Legal Regulation of Economic, Ukraine, Kryvyi Rih
, Ph.D. in Economy, assistant professor of Accounting and Taxation, Ukraine, Kryvyi Rih

In heading

 Economic analysis of law;

Signed print

 10.06.2019

Issues number

 2019 - № 2 (37)

Page

 89-105

Type of articles

 Scientific article

Code UDK

 657.6+346.9

ISSN print

 2411-5584

Abstract

 Problem setting. The article is devoted to the problem of unreal (fictitious) business operations, their legal assessment in the relations between the enterprise and the state (and counterparty).
Recent research and publications analysis. In the scientific literature, questions of unreal economic operations were studied by scientists in the field of accounting and commercial law. There remains an unresolved issue of accounting and analytical support for the facts of the reality of a business transaction; contractual norms describing the requirements and the order of behavior of parties in order to avoid the risk of unreal business transaction; the order of their responsibility. Paper objective. The object of research in the article is the economic and legal phenomenon of “unreal economic operations” of enterprises of the national economy of
Ukraine.
Paper main body. The article uncovers the essence of an unreal business transaction as being documented properly, but in fact can’t be performed due to lack of necessary economic or legal capabilities of the enterprise or counterparty. The typical signs of unreal economic operation are given. The norms of the provisions for contracts on guaranteeing the reality of a business transaction are developed. The role of managerial control over
accounting and analytical support of execution of economic contracts is determined. Security guarantees of the agreement require the preparation of the legal position of the company in advance in resolving the dispute in court. Therefore, in order to justify the strategy and tactics of a lawyer in court, he must clearly understand the validity of his position in the accounting and analytical provision of the reality of a business transaction, which includes: the reality of the business of the counterparty; facts of business operations; initial documents; the reality of the economic activity of the enterprise; data on changes in assets, liabilities, equity. Such justification on legal grounds can be provided by the accounting service of the enterprise, and in some cases by the counterparty. When forming economic contracts with contractors, management control in advance it is necessary to predict the risks of unreal business operations and to enter into a contract the party’s obligation to comply with guarantees of accounting and analytical support.
Conclusions of the research. When concluding economic contracts with contractors, management control should provide for the risks of unreal economic transactions and order in the contract the party’s obligation to comply with the guarantees of accounting and analytical support of the reality of business operations and responsibility for their violation.
Short Abstract for an article
Abstract. The article is devoted to the problem of unreal (fictitious) business operations, their legal ssessment in the relations between the enterprise and the state (and counterparty). The essence of unreal economic operation is disclosed, its typical features are presented. The norms of the provisions for contracts on guaranteeing the reality of a business transaction are developed. The role of managerial control over accounting and analytical support of execution of economic contracts is determined. The responsibility for damage from unrealistic operations is proposed.

Keywords

 unreal economic operation, accounting and analytical support, economic disputes, administrative control, fictitious deal, contract terms.

Reviewer

External reviewer

Article in PDF

 89-105

Bibliography

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Code DOI

 10.31359/2411-5584-2019-37-2-89

22.05.2019