RESEARCH OF INFLUENCE FACTORS OF PROFESSIONAL COMPETENCE ON EFFICIENCY ACTIVITY OF ACCOUNTING PERSONNEL

Анотація

Urgency of the research. Euro integration processes in the Ukrainian economy put new demands on the organization of accounting in accordance with International accounting and reporting standards, which stipulates the use of a competent approach for the formation of qualification requirements for accounting officers. Target setting. Disclosure of the essence of the competence of accountants in the context of the study of the factors of its impact on effective accounting. Actual scientific researches and issues analysis. The problem of the formation and development of the accountant's profession is one of the key places among research in scientific circles, which has been devoted and continues to be given more attention by both domestic and foreign scientists, in particular O. Bakayev, I. Bilousova, M. Bilukha, P. Bezrukykh, F. Butinets, M. Weber, C. Golov, S. J. Gray, V. Zhuk, V. Ivashkevych, G. Kireytsev, A. Mikhalkevych, A. Petruk, S. Prylypko, J. Sokolov, L. Chyzhevskaya and other. Uninvestigated parts of general matters defining. Competency approach in the formation of professional skills and abilities of accounting staff is the basis of effective accounting service activities. The research objective: to determine the influence of factors of professional competence on the state of adaptation of the accounting service to international requirements. The statement of basic materials. Effective activity of accountants in the system of management of the enterprise-type market is determined by the level of professionalism of accountants, not only in the knowledge of legal acts and procedures of conducting accounts, but also in the ability to solve constructive tasks, to take effective decisions of production, financial and investment character, influence the development strategy Enterprises in a competitive environment and form information products for different groups of interested users. Conclusions. The competence of accounting officers on the basis of professional advantages creates the basis for a reliable information environment for the adoption of effective managerial decisions by management of enterprises in market conditions.

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