МЕТРОЛОГІЯ В ОБЛІКОВО-АНАЛІТИЧНИХ НАУКАХ: ІСТОРИЧНИЙ ТА ПРАКТИЧНИЙ ДОСВІД

Анотація

Coverage of the problem of metrology in accounting and analytical sciences allows you to create theoretical and methodological foundations of accounting-analytical systems of economic entities in the modern economy. In particular,the content and structure of metrology in accounting and analytical sciences are investigated, directions of development of metrological approaches are revealed and their analysis is carried out. Metrology is generally considered by science to be practical. However, it is based on a  theoretical foundation that is closely linked with practice intertwined and interdependent and unity, which is fully reflected in metrology concepts. In accounting and analytical practice, regardless of areas human activity, at the basis of any measurement used parameters of the human body, namely: the thickness of the finger; palm width; length elbow; foot length; step width.

Important role in the economy of highly developed centers of civilization played calendars that use for time digit. At the same time in content the calendar should be seen as a form of systematic accounting of time. The phenomenon of metrology in time dimension and emerging calendars is analyzed in the Ancient World, constantly being refined and modified, playing an important role in accounting practice.

Grouped by meaningful classification criterion, metrological basics time and cost indicators, and this is the basis for the author's suggestion periodization of the development of accounting and analytical sciences. This periodization covers everyone periods of use of different value meters: ancient Greek systems; the ancient Roman system; monetary systems of the Middle Ages; monetary systems of modern time; today's monetary system of Ukraine.

Metrology is largely related to the standardization of accounting and analytical sciences. Standardization in accounting and analytical sciences is development and establishment of requirements, rules, norms, characteristics for the purpose achieving optimum coherence in a particular industry, the result of which is increase the degree of compliance of accounting entities with metrics that formed at the level of government. National standards set appro­pri­ate requirements for the process of accounting for assets, their valuation and summarization in the financial statements, as well as the application of standard documentation and flow charts.

The results of the study broaden the range of metrology perception in accounting and analytical sciences, taking into account historical experience and systematic approach, which can be used to solve today's problems of accounting and analytical process organization.

Keywords: metrology, measuring instruments, accounting and analytical sciences, indicators.