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Abstract

Сontent

Introduction

The problems of accounting for the costs of activities are relevant today and are reflected in the works of many domestic and foreign scientists. This is due to the significant role of costs in the formation of the company's profit and the need for its optimization. Analyzing the scientific research of modern scientists, it can be concluded that the most urgent problem is the regulation of costs and ways to control them.

1. Theme urgency

Determination of the financial result of the enterprise is to compare the income received by the enterprise and the expenses that were incurred in connection with the receipt of such income. Therefore, the amount of expenses is one of the main qualitative indicators of the enterprise, on which the effectiveness of its activities and financial position depend. The study of the theoretical aspects of accounting for the costs of activities will determine the economic essence, problems of accounting for this indicator and develop measures to eliminate them.

2. Goal and tasks of the research

Purpose of the work: scientific research of theoretical, methodological and practical issues of organization of accounting and government audit of expenses, identification of shortcomings and contradictions in accounting and government audit of expenses, as well as the development of specific recommendations for their improvement.

The main objectives of the study:

  1. To reveal the theoretical foundations of the accounting of expenses, namely their essence and content, classification, state of the problem and legal regulation.
  2. Formulate the objectives of improving cost accounting.
  3. To disclose the organization of accounting of expenses, namely, their structure, primary, analytical and synthetic accounting, as well as the practice of drawing up financial statements.
  4. Analyze the practice of accounting for expenses in the conditions of the enterprise PUVKH KP "Water of Donbassa" and develop recommendations for its improvement
  5. Disclose the issues of government audit of expenses.

Research object: the process of accounting for expenses in the conditions of the enterprise PUVKH KP Water of Donbass.

Subject of research : a set of theoretical, methodological and practical aspects of cost accounting.

The theoretical and methodological basis of the study was legislative acts, regulatory documents on the formation of expenses of the organization, educational and scientific literature registers of primary, analytical and synthetic accounting, accounting statements of the enterprise.

Research method: analysis and synthesis, grouping and comparison, sample research, other methods of economic and statistical research. to process the data presented in the paper, the following methodological techniques were used: documentary verification, generalization, review, analytical groupings.

3. The economic essence and structure of costs in the enterprise

According to P (S) BU 16, expenses mean a decrease in economic benefits in the form of a disposal of assets or an increase in liabilities causing a decrease equity capital (except for the reduction of capital due to its withdrawal or distribution by owners), provided that these expenses can be reliably measured [6]. This means that expenses are recognized simultaneously with a decrease in assets or an increase in liabilities.

There is no special standard for expenses, similar to P (S) BU 16 Expenses, among IFRS. For example, the estimation of expenses by materials is regulated by the international standard IAS 2 Inventories [7]; depreciation costs – international standard IAS 16 (IAS 16) Fixed assets [8]; labor costs & ndash; international standard IAS 19 (IAS 19) Employee benefits [9].

The formation of the prime cost of industrial enterprises is regulated by the methodological methods for the formation of the prime cost No. 373 [10].

In general, the construction of cost accounting should correspond to the production process and, in particular, the organizational structure of the enterprise, that is, the cost accounting procedure should reflect as much as possible those processes that are characteristic of the technology and organization of production of a particular enterprise.

For PUVKH KP Donbass Water production costs are formed in the following areas:

Costs for the production of PUVKH KP <q>Donbass Water</q>

Figure 1 – Production costs of PUVKH KP Donbass Water
(animation: 5 frames with repetitions, 40 kilobytes)

Taking into account the specifics of the enterprise, the structure of expenses as an accounting object includes such groups as:

    Expenses that are included in the production cost of products:

    Direct costs for main processes (general workshop costs):

  1. Direct costs of water supply:

    Directions:

    – maintenance of the water supply system, water accumulation and water supply within the system (ring water pipelines, main water pipelines of drinking and industrial water, street water supply networks, courtyard water supply networks, wells with stop valves, water columns, fire hydrants);
    – maintenance and repair of laboratories, measuring instruments.

    Structure:

    – materials for the maintenance of the water supply system, water accumulation and water supply, spare parts and other materials, process fuel;
    – salaries of key workers (maintenance personnel, personnel responsible for water supply and purification, salaries of engineering and technical personnel of the shop);
    – laboratory samples of water supply, water storage and water supply;
    – office expenses;
    – depreciation of equipment;
    – electricity.
  2. Direct water disposal costs:

    Directions:

    – maintenance and repair of the entire system for the treatment and disposal of wastewater (collectors, street network, sewer wells);
    – maintenance and repair of laboratories, measuring devices of the system for the treatment and disposal of wastewater (treatment, settling, disinfection, clarification).

    Structure:

    – materials for the maintenance of the wastewater treatment and disposal system (treatment, sedimentation, disinfection, clarification (materials for drainage: gutters, gratings, pipes, flanges, etc.);
    – salaries of key employees (maintenance personnel, personnel responsible for water disposal and cleaning, salaries of engineers and technicians of the shop);
    – deductions for social activities of personnel to ensure wastewater disposal and treatment;
    – laboratory samples of water removal, water accumulation;
    – office expenses;
    – depreciation of equipment;
    – electricity.

    Overhead costs:

    Directions:

    – general production costs of water supply;
    – wages of general production management staff;
    – expenses for the maintenance and maintenance of the water supply and water supply pipeline system (pumping stations, replacement of pipes, valves and other devices and their components);
    – general production costs of sewerage;
    – wages of general production management;
    – wastewater disposal (maintenance of sedimentation tanks, wastewater disinfection, discharge of treated wastewater); – costs of the sanitary cleaning workshop;
    – biological treatment facilities (grate building, sand traps, primary sedimentation tanks, aeration tanks, secondary sedimentation tanks, sludge compactors, digesters, bunkers, sludge pads, sand pads, a mechanical sludge dewatering workshop, a block of blowing stations, a sludge station, pumping stations, outlet facilities);
    – chlorination;
    – costs of the emergency dispatch service;
    – costs of the central testing laboratory;
    – costs of water inspection service;
    – costs of the transport section;
    – costs of mechanical repair shops;
    – expenses of the accounting service and sale of services;
    – expenses for other activities;
    – non-capital expenditures;
    – expenses for improving technology and improving product quality;
    – workforce training.

    General structure of direct costs:

    1.1. Basic materials: costs of water transportation (chemicals, alcohol, reagents); accessories for equipment; fuel (coal, gasoline, kerosene, d\t); tare and container materials TZR; building materials (glass, building materials, sanitary engineering ed.); spare parts; agricultural materials (seedlings, fry).
    1.2. Supporting materials: current bioactives; cellulose; low-value items (paint, soap, pl cut. ed.); specialist. footwear and overalls; materials for households. needs, stationery; glass; other materials.
    1.3. Labor costs: basic wages; auxiliary wages.
    1.4. Contributions to social events.
    1.5. Maintenance costs of machinery and equipment.
  3. Expenses related to operating activities, which are not included in the cost of production, are divided into such types as: administrative expenses (general corporate expenses, expenses for business trips and maintenance of the enterprise management apparatus, etc.); distribution costs (costs of packaging materials for packing finished products in finished goods warehouses, costs of transportation, transshipment and insurance of finished products, etc.); other operating expenses (research and development expenses, shortages and losses from damage to valuables, recognized fines, penalties, penalties, etc.).
  4. Other expenses related to other types of activities include: financial expenses; losses from equity participation; other expenses; income tax expense.

In the course of its financial activities, the company incurs corresponding expenses.

Expenses of financial activities of the enterprise – interest costs (on loans received, bonds issued, finance lease, etc.) and other expenses of the company.

Many companies that make investments account for losses from their operations using the equity method.

Losses from participation in capital – losses on investments in associates, subsidiaries or joint ventures are accounted for using the equity method.

Other expenses arise in the ordinary course of business (other than financial expenses), but are not associated with the production or sale of main products (goods) and services. These costs include: cost of realized financial investments; cost of non-current assets sold; cost of sold property complexes; losses from non-operational exchange rate differences; the amount of the markdown of non-current assets and financial investments; costs of liquidation of non-current assets; residual value of liquidated non-current assets; other expenses of ordinary activities.

Income tax expense consists of the amount of current income tax, including a deferred tax liability and a deferred tax asset, and is determined in accordance with RAS 17 Income tax.

Conclusion

Within the framework of this work, the economic essence of the company's expenses was investigated, their structure was considered.

Thus, expenses as an object of accounting in the enterprise represent an extensive classification and grouping for the purposes of forming financial and statistical reports. Of course, this indicates a rather complex process of cost accounting at the stage of documenting, systematizing and registering operations in analytical and synthetic accounting.

References

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