Özet:

The purpose of the article is to determine the optimal organizational structure of the accounting service to improve the performance of this unit and the enterprise as a whole. The influence of factors of the accounting service structure is analyzed, among which are: the enterprise’s size; a set of activities; the nomenclature of internal and external users of accounting and financial reports; the complexity of the enterprise’s organizational structure; the complexity of production technology; the degree of convergence and integration of financial and tax accounting; the level of management accounting; the need to compile financial statements in accordance with International Financial Reporting Standards. The necessity of solving the issue of accounting centralization and decentralization as one of the components of the enterprise’s accounting policy is emphasized. It is proposed to apply the combined type of the accounting service, which is associated with the combination of signs of centralized and decentralized accounting. The prospect of further research is to determine the optimal number of accountants and the division of responsibilities among them.

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