ORGANIZATION OF ACCOUNTING OF PRODUCTION PROCESS AT INDUSTRIAL ENTERPRISES
UDC 657:330.313
BEZVERKHIY Kostiantyn,
Candidate of Sciences (Economics), Chief Accountant at Ltd ‘New-Paris’, Kyiv
ORGANIZATION OF ACCOUNTING OF PRODUCTION PROCESS AT INDUSTRIAL ENTERPRISES
Background. Proposed research work is devoted to scantily explored and urgent questions of organization of accounting and reporting process of production at industrial enterprises. Procedure of organization of accounting of the production process within the context of preparation of tax and financial statements of industrial enterprises has been studied.
Review of scientific sources of chosen subjects proves the absence of the target research of questions of organization of accounting and reporting process of production of industrial enterprises. The bulk of the already existing of works is concentrated around narrow consideration on economic substance of the production process and its impact on the accounting structure. At the same time scientific definition of the above omissions is indisputably urgent and forms the foundation of purpose of research.
Results of research. By the central aspect of the analysis, which was carried out in the work, is to highlight organization of accounting and reporting process of production of industrial enterprises in terms of institutional reforms. Research of organization of accounting of the production process of industrial enterprises in the institutional transformations is carried out in indissoluble connection with the production and integration processes that are inherent to this period of historical development of society.
Supplement to the work is the thorough analysis of issues that allowed determining problem of organization of accounting of production overheads for the purposes of compilation of financial and tax reporting. Studies of scientific papers and the newest developments in the area of book keeping on organization of accounting and reporting process of production of industrial enterprises allowed revealing fundamental achievements of the leading scientific communities which have applied character for the subsequent development of information support of different user groups.
Conclusions. The conducted research, according to the author, can become part of more comprehensive understanding of issues of organization of accounting and reporting process of production of industrial enterprises, that will be useful when forming the accounting science, analyzing and intracompany control in industrial enterprises. Questions raised in our article are not exhaustive and need additions, changes, corrections and specification.
Keywords: accounting organization, tax and financial reporting, difference in tax, production process, costs, production prime cost, produced product prime cost, sold product prime cost.
ORGANIZATION OF ACCOUNTING OF PRODUCTION PROCESS AT INDUSTRIAL ENTERPRISES
BEZVERKHIY Kostiantyn,
Candidate of Sciences (Economics), Chief Accountant at Ltd ‘New-Paris’, Kyiv
ORGANIZATION OF ACCOUNTING OF PRODUCTION PROCESS AT INDUSTRIAL ENTERPRISES
Background. Proposed research work is devoted to scantily explored and urgent questions of organization of accounting and reporting process of production at industrial enterprises. Procedure of organization of accounting of the production process within the context of preparation of tax and financial statements of industrial enterprises has been studied.
Review of scientific sources of chosen subjects proves the absence of the target research of questions of organization of accounting and reporting process of production of industrial enterprises. The bulk of the already existing of works is concentrated around narrow consideration on economic substance of the production process and its impact on the accounting structure. At the same time scientific definition of the above omissions is indisputably urgent and forms the foundation of purpose of research.
Results of research. By the central aspect of the analysis, which was carried out in the work, is to highlight organization of accounting and reporting process of production of industrial enterprises in terms of institutional reforms. Research of organization of accounting of the production process of industrial enterprises in the institutional transformations is carried out in indissoluble connection with the production and integration processes that are inherent to this period of historical development of society.
Supplement to the work is the thorough analysis of issues that allowed determining problem of organization of accounting of production overheads for the purposes of compilation of financial and tax reporting. Studies of scientific papers and the newest developments in the area of book keeping on organization of accounting and reporting process of production of industrial enterprises allowed revealing fundamental achievements of the leading scientific communities which have applied character for the subsequent development of information support of different user groups.
Conclusions. The conducted research, according to the author, can become part of more comprehensive understanding of issues of organization of accounting and reporting process of production of industrial enterprises, that will be useful when forming the accounting science, analyzing and intracompany control in industrial enterprises. Questions raised in our article are not exhaustive and need additions, changes, corrections and specification.
Keywords: accounting organization, tax and financial reporting, difference in tax, production process, costs, production prime cost, produced product prime cost, sold product prime cost.
ORGANIZATION OF ACCOUNTING OF PRODUCTION PROCESS AT INDUSTRIAL ENTERPRISES