FEATURES OF THE FORMATION OF THE ACCOUNTING SYSTEM AND ORGANIZATION OF CONTROL FOR STARTUP-COMPANIES

Abstract

The article is devoted to the research of the peculiarities of the formation of the accounting system and the organization of controlling for start-up enterprises, taking into account their specificities and the challenges of the modern business environment. The purpose of the study is to systematize and analyze the peculiarities of the organization of accounting and controlling for startups and to develop practical recommendations for creating an integrated system of accounting and controlling as an effective tool for managing startup activities. A complex of special and general scientific methods was used, including analysis, synthesis, comparison, empirical methods, graphical and tabular methods, as well as generalization. It has been found that startups act as drivers of economic growth, transforming the modern business environment, creating innovative products and stimulating economic progress. Key aspects of the organization of accounting and internal control were identified, which have a significant impact on the financial stability and effective management of startups. Approaches have been systematized and directions for the formation of the accounting system and the organization of the controlling system for startups have been determined. The key stages of the organization of accounting for startups have been determined, as well as the forms of internal reporting have been developed. Among them: an internal reporting form for accounting for the costs of starting a startup, an internal reporting form for analyzing risks and costs from unforeseen events in the activities of startups, a form for accounting for the costs of innovative activities for a startup, a form for accounting for costs of an intangible asset (patent). The practical value of the article lies in determining directions and forming a set of recommendations aimed at increasing the transparency of startups' activities, managing their financial resources and ensuring their competitiveness on the market. It was concluded that an integrated system of accounting and controlling, formed at the initial stages of activity, allows startups to effectively respond to market changes, reduce financial risks and maintain sustainable development.