Проаналізовано внутрішньо-фінансові відносини між підрозділами та суб'єктами господарювання через економічну та юридичну призми відповідно до їхньої організаційної структури; досліджено правову природу "права господарського відання", "права оперативного управління" та "договору на управління майном". Окреслено напрямки удосконалення законодавства для розробки системи контролю щодо діяльність суб'єктів господарювання, а також відокремлених підрозділів.
Проанализированы внутри- финансовые отношения между подразделениями и субъектами хозяйственной деятельности сквозь экономическую и юридическую призмы в соответствии с их организационной структурой; исследована правовая природа "права хозяйственного ведения", "права оперативного управления" и "договора на управление имуществом". Определены направления усовершенствования законодательства для разработки системы контроля за деятельностью субъектов хозяйствования, а также обособленных подразделений.
Balance and off-balance structural subdividing are considered in the doctrine of the civil and commercial law, and at legislative level too. As the subjects of economic activity can create at its discretion separate subdividing and control their activities on the right of economic guiding or the right of operational management, so it can independently determine the costs of maintaining of the property and of the other subjects which aren't object of the taxation and as a result are uncontrollable. Therefore the problem consists in naturalization and idealization of these objects. English abstract R. Shyshka, M. Mkrtycheva Intra-financial activities of the business entities Balance and off-balance structural subdividing are considered in the doctrine of the civil and commercial law, and at legislative level too. As the subjects of economic activity can create at its discretion separate subdividing and control their activities on the right of economic guiding or the right of operationalmanagement, so it can independently determine the costs of maintaining of the property and of the other subjects which aren't object of the taxation and as a result are uncontrollable. Therefore the problem consists in naturalization and idealization of these objects. Operations of such scientists as Shyshka R. B., Shcherbina V. S., Pronsk G. V., Vinnik A. N., Yavorskaya A. S. are devoted to these questions and others, however, there are actual the questions devoted to inside - financial activities of subjects of economic activity in accordance to their organizational structure, namely the form of accounting, an order and a method of registration and synthesis of information with observance of the uniform principles and taking into account features of the activities and technology of processing of registration data in them; to system and form of the intraeconomic account, reporting and monitoring of economic operations; separate balance of individual branches, representative offices and other separate divisions which are obliged to maintain accounting records, followed by the inclusion of figures in the financial statements. On the base and in the connection with above stated, in this operation are analyzed inside - financial relations between subdividings and subjects of economic activity are analyzed according to their organization structure through economic and legal prisms; the legal nature of "the right of economic guiding", "the right of operational management" and "contracts for control of property" is probed. The attention is paid to the subjects of economic activity that are composed of incorporate subdividings that are usually located on the internal cost accounting in this paper. there are can be as controlled profit of subjects of economic activity (for subdividing which have separate balance) and uncontrolled profit of subjects of economic activity ( typical for off-balance subdividing), from of view the economic point. The attention is paid to the subj
