FEATURES OF THE ORGANIZATION OF ACCOUNTING AT SOLAR ENERGY ENTERPRISES AND THEIR IMPACT ON THE ACCOUNTING AND TAX MECHANISM

Abstract

Introduction. The effective functioning of accounting at solar energy enterprises depends on its proper organization. Scientific approaches to the organization of accounting are characterized by wide variability. Therefore, it is necessary to take into account the industry specifics of activity, which should become the determining factors of the organization of accounting.

Despite the presence of numerous studies devoted to the organization of accounting, the issues of the features of the organization of accounting and their impact on the accounting and tax mechanism at solar energy enterprises remain insufficiently researched, which determines the relevance of further scientific research in this direction.

Purpose. The purpose of the article is to study the features of accounting organization at solar energy enterprises and their impact on the accounting and tax mechanism.

Materials and methods. The materials of the study are the works of domestic authors who conduct their scientific and practical research in the field of accounting organization.

In the process of the study, general scientific and special methods of cognition were used: analysis and synthesis — to generalize scientific approaches to the interpretation of accounting organization; systemic approach — to determine the structure of its elements; comparative analysis — to study existing approaches in the scientific literature; generalization and systematization method — to form a list of elements of accounting organization of solar energy enterprises and determine their impact on the accounting and tax mechanism

Results. The article generalizes scholarly approaches to interpreting the concept of “organization of accounting” and defines its subject, objects, purpose, and tasks in the context of the operation of solar energy enterprises. The key prerequisites for the rational organization of accounting, taking into account the sector-specific features of solar energy enterprises, are substantiated. The elements of the organization of accounting at solar energy enterprises are systematized, and their influence on the formation of the accounting and tax mechanism is determined.

The obtained results deepen the scientific understanding of the organization of accounting, its impact on the accounting and tax mechanism, and provide a basis for further research.

Discussion. In subsequent studies, it is advisable to consider improving the organization of accounting, taking into account industry specifics and strategic guidelines for the development of the enterprise, which enhances the importance of a comprehensive approach to the formation of the accounting and tax mechanism.