МЕТОДИЧНІ АСПЕКТИ ОБЛІКОВОЇ ПОЛІТИКИ МАЛИХ ПІДПРИЄМСТВ.

The accounting policy of small enterprises is the basis for effective and rational organization of accounting and highlighting its methodology. The main purpose of the accounting policy is to choose a specific method of accounting and financial reporting from several possible options allowed by current regulatory documents. In accordance with the legislation, small enterprises independently determine their own accounting policy, while the degree of freedom is regulated at the state level. Today, the search for ways to save costs, and increase competitiveness and profitability of activities requires the development of a well-established accounting system that serves as an information base for management. One of the effective tools of business management is the process of formation and implementation of an accounting policy, which will contribute to the achievement of high financial results due to obtaining competitive and will ensure the formation of complete, objective and reliable accounting information. It was found that in practical work, managers of small enterprises treat the features of accounting policy formation quite formally due to the lack of theoretical knowledge, appropriate qualifications and practical experience. In this regard, the purpose of this study is to characterize the methodological aspects of the formation of the accounting policy of small enterprises. To achieve the specified goal, we consider it necessary to: determine the influencing factors when choosing an accounting policy; to investigate the method of formation of the accounting policy by the national provisions (standards) of accounting. Methodological aspects of the accounting policy of small enterprises are highlighted within the scope of the research. Qualitative characteristics and limitations to which accounting and reporting information must comply are assessed. The influence of internal and external factors is taken into account when forming methodological principles of accounting policy. The impact of the usefulness of accounting and reporting information on the construction of accounting and the provision of information in the financial statements of small enterprises is proven [ABSTRACT FROM AUTHOR]