Formation of accounting policy at the enterprise: problems and directions of their solution

Subject of research – theoretical and methodical approaches to the formation of enterprise
accounting policy, the problems of its implementation in the modern business environment.
The purpose of writing an article is to study the approaches to the development of accounting policies
of the enterprise, the allocation of its clear elements and the provision of proposals for the elimination
of possible problems in its formation.
Methodology of the work – the position of theories of scientists in the study of enterprise
accounting policies using various scientific methods.
The result of the work – the features of formation of accounting policy at the enterprise are
investigated, the main problems of its creation are revealed and directions of their solution are proposed.
Conclusions – the quality of accounting in the enterprise directly depends on accounting policies, which
proves the importance of its complete, meaningful and clear formation. Effectively developed accounting
policy positively affects the financial position of the company and ensures the effectiveness of its activities.