Accounting and analytical support for industrial enterprises. Accounting and analytical support for managing the sales processes of finished products in the organization
GENERAL DESCRIPTION OF WORK
Relevance of the research topic. Modern trends in the development of economic relations, increased competition to achieve competitive advantages and increased profitability of agricultural organizations require the use of fundamentally new approaches to management. This situation creates a need to have an information system capable of adequately and timely providing requests from managers at various levels of data management necessary to determine directions for further development and resolve current issues of production activities, including for effective cost management. The specificity of the production activities of agricultural producers is determined by a large set of internal and external factors and is manifested in a wide variety of areas of activity. For example, in crop production it is necessary to control the consumption of seeds, fertilizers, herbicides, etc. during sowing; In livestock farming, the rate of feed consumption should be taken into account. At the same time, we should not forget about the seasonality of production and the risks associated with weather conditions.
To assess the activities of agricultural organizations in general and identify specific factors that influence their final results, as well as develop options for management decisions for the management of organizations, a cost analysis is required. At the same time, the economic literature has not developed a methodology for analyzing costs that determines the characteristics of agricultural production.
All of the above allows us to say that the development of theoretical foundations, scientific and methodological provisions and practical recommendations for improving accounting and analytical support for cost management is relevant and timely at the present stage of economic development.
The degree of development of the problem. The works of domestic scientists such as P. S. Bezrukikh, I. N. Bogataya, M. A. Vakhrushina, O. N. Volkova, N. D. Vrublevsky, V. B. are devoted to the study of issues of theory and methodology of accounting support for cost management. Ivashkevich, T. P. Karpova, N. P. Kondrakov, M. I. Kuter, N. T. Labyntsev, S. A. Nikolaeva, V. F. Paliy, V. I. Podolsky, L. V. Popova, Y. V. Sokolov, V. I. Tkach, M. I. Trubochkina, V. T. Chaya, L. Z. Shneidman and others, as well as foreign scientists such as H. Anderson, A. Upchurch, J. Bethge, R. Braley, M. Van Breda, K. Drury, R. Kaplan, D. Caldwell, M. Matthews, D. Norton, B. Needles, M. Perera, J. Richard, K. Ward, J. Foster , E. Hendriksen, Schank, R. Anthony, et al.
A significant contribution to the development of the methodology for analytical support of cost management was made by domestic scientists: M. I. Bakanov, A. F. Ionova, M. V. Melnik, etc.
G. M. Lisovich, L. I. Khoruzhy, and others devoted their works to the problems of functioning and organization of the accounting and analytical support system in the field of agricultural production.
These research and developments are characterized by practical significance, being a significant contribution to the development of the theory and practice of accounting and analytical support for expenses. However, the insufficient use of accounting and analysis capabilities to satisfy user information requests about the costs of agricultural organizations for the purpose of effectively managing them determines the relevance of the chosen research topic, its practical significance and determines the purpose of the dissertation work, objectives, structure and content.
The purpose and objectives of the dissertation work. The purpose of the dissertation work is to develop theoretical, methodological and practical provisions for the formation of accounting and analytical support for cost management, aimed at increasing the efficiency of agricultural organizations.
In accordance with the purpose of the study, the following tasks were set:
1. Clarify theoretical ideas about the substantive characteristics of the concept of “costs”, “expenses” in order to develop the conceptual apparatus of the issue under study.
2. Explore the methodological support for accounting and analysis of expenses and ways to rationalize them.
3. To propose a methodology for analyzing costs within the framework of accounting and analytical support for cost management in agricultural organizations.
4. To develop a methodology for organizing management accounting of expenses in agricultural organizations, within the framework of which it is expected to improve the methodology for setting up management accounting of expenses and forming an expense budget.
5. Systematize the stages of accounting and analytical support for cost management in agricultural organizations.
6. Improve existing forms of accounting (financial) reporting regarding the organization’s expenses.
7. Develop forms of management reporting in relation to agricultural production.
Subject and object of research. Subject dissertation research is a set of theoretical, organizational and methodological issues of accounting and analytical support for managing expenses of agricultural organizations related to the formation of information about expenses in the system of financial, tax and management accounting.
Object Agricultural organizations of the Rostov region and Krasnodar region were selected for the study.
Theoretical and methodological basis of the study. The theoretical basis of the dissertation is the scientific works of leading domestic and foreign scientists and specialists in the field of accounting, economic analysis, materials from periodicals, legislative, regulatory and instructional acts devoted to the study of issues of accounting and cost analysis.
The research methodology is based on identifying the essence of expenses as an object of financial, tax, management accounting and analysis and justifying the need to improve accounting and analytical support for expense management.
The dissertation work was carried out in accordance with the Passport of the specialty of the Higher Attestation Commission (Economic Sciences) in the specialty 08.00.12 - accounting, statistics, section 1 “Accounting”, clause 1.7 “Accounting (financial, managerial, tax, etc.) accounting in organizations of various organizational and legal forms, all spheres and industries”, clause 1.8 “Features of the formation of accounting (financial, management, tax, etc.) reporting by industries, territories and other segments of economic activity”; section 2 “Economic analysis”, clause 2.11 “Theory and methodology of financial, managerial, tax, marketing analysis”, clause 2.14 “Analysis of assets and capital of business entities”.
The instrumental and methodological apparatus of the study is determined by the set of methods used in the study of accounting and analytical support for cost management in agricultural organizations. General scientific methods were used as tools: analysis, synthesis, induction, deduction, comparison, observation, consistency and complexity, formalization, analogy, historical, logical and systematic approaches, analytical, statistical, economic and mathematical methods, as well as methods of factor analysis, coefficient analysis. Special methods are used in the work: identification, measurement, forecasting.
The information and empirical base of the study was formed on the basis of legislative acts of the Russian Federation, decrees of the President of the Russian Federation, decrees and policy documents of the Government of the Russian Federation and other documents regulating the accounting of expenses, materials from periodicals, Internet resources, results of scientific works of domestic and foreign scientists presented in monographs, articles, as well as factual data on management and financial reporting of individual agricultural organizations in the Rostov region and Krasnodar region, author's developments.
Working hypothesis of dissertation research determined by the need to improve accounting and analytical support for cost management in agricultural organizations, which involves the development of theoretical and methodological provisions that will allow the formation of a modern approach to cost accounting and analysis, taking into account the needs of managers in accounting information and the results of its analysis for the purpose of making rational management decisions. The introduction of modern methods and techniques in the area under study by clarifying the terminological base, developing methods for analyzing expenses, and improving the forms of financial and management reporting will help improve management efficiency and informed decision-making on expense management in agricultural organizations.
The main provisions of the dissertation research submitted for defense.
1. Theoretical approaches to the concept and essence of expenses, costs, production costs, and production costs are characterized by a lack of unity and uniformity. The study of the definitions of these concepts made it possible to identify many points of view of domestic and foreign authors on this issue. This explains the need to develop a general approach to understanding the costs and expenses of an organization, based on an awareness of the role and significance of expenses in the system of accounting and analytical support for the management of an agricultural organization.
2. Features of production management are currently characterized by the fact that each agricultural organization needs to constantly compare income with expenses and draw up plans for further actions in the market. In this situation, cost analysis is an important tool for the effective functioning of organizations. Theoretical provisions and methods for analyzing expenses in agricultural organizations are characterized by an extremely insufficient level of research and require improvement. This determines the importance of developing an original methodology for cost analysis as a component of accounting and analytical support for cost management in order to provide analytical information when making management decisions.
The scientific novelty of the conducted research lies in the solution of theoretical, organizational and methodological issues of accounting and analytical support for cost management of agricultural organizations, which are of great importance for the development and improvement of the theory and practice of accounting and analysis. The main results containing scientific novelty were obtained in the following areas:
1. Theoretical ideas about the essence and content of the definition of “expenses” and “costs” have been developed and the author’s interpretation of these concepts has been substantiated, taking into account the specifics of agriculture, which differs from existing approaches to their definition. This will expand scientific understanding of the essence and content of expenses of agricultural organizations, taking into account their role in the accounting system as components of accounting and analytical support for making management decisions.
2. A methodology for analyzing expenses has been developed, adapted to the specifics of agricultural production and consisting of the following stages: 1) calculation of indicators of the dynamics and structure of expenses; 2) analysis of costs per 1 ruble of manufactured products; 3) calculation of the critical sales volume (break-even point); 4) factor analysis of expenses; 5) analysis of the impact of expenses on the profit and profitability of the organization. This technique will allow you to track expenses at any time, respond in a timely manner to various influences of the external and internal environment by making management decisions to regulate the expenses of an agricultural organization.
3. The stages of formation of accounting and analytical support for managing expenses of an agricultural organization are systematized, including: 1) determining the general principles of expense accounting; 2) development of a methodology for collecting and generating expenses from ordinary activities and other expenses; 3) analysis of the expenses of an agricultural organization; 4) setting up a management accounting system and creating management reporting based on it; 5) identification of promising areas for cost rationalization; 6) implementation of measures to rationalize the organization’s expenses. The implementation of this set of successive stages will help improve the accounting and analytical support for cost management in agricultural organizations by systematizing the listed processes.
4. The content of the accounting (financial) reporting form “Report on financial results” has been improved and supplemented by using the developed form for deciphering line 2120 “Cost of sales” (costs of crop production, livestock, processing, other costs) and line 2350 “Other expenses” in the context of the following components: depreciation of fixed assets, rent, difference in weight upon acceptance to the elevator, airport services, state duty, bank commission, travel expenses, preferential meals during agricultural work, exchange rate differences, financial assistance, charitable assistance, property tax, insurance accrual contributions, general business expenses, payment under a fee-based service agreement, payment for the negative impact of the environment, etc. The proposed additions will allow external and internal users to obtain detailed information when forming an opinion on the composition and structure of expenses of the organization for making certain management decisions, investing in the organization and etc.
5. Forms of management reporting have been developed in order to improve the documentation of expenses, including “Report on the implementation of cost estimates for growing crop products”, “Report on expenses and cost of production (work, services)”, “Calculation of cost of agricultural crops”. The use of these reporting forms, based on various characteristics and elements contained in them, corresponding to the objective information needs of managers when making management decisions, will allow for quick and more effective control of the costs of an agricultural organization.
Theoretical significance research is that the main provisions, conclusions and recommendations of the dissertation work deepen the theoretical and methodological aspects of accounting and analytical support for cost management and can be aimed at further theoretical research in this area, taking into account the current processes of accounting reform in the Russian Federation.
The practical significance of the dissertation research is to bring the research to the development and application of specific methods and practical recommendations aimed at improving the organization of accounting and analytical support for cost management in agricultural organizations, taking into account the specifics of this industry. The results of the study can be applied in the educational process of higher educational institutions.
Degree of reliability and testing of results. The results of the research were presented at intra-university, regional, international conferences and seminars at the Don State Agrarian University, Volgograd State Agrarian University, Yaroslavl State Agricultural Academy. The work was presented at the All-Russian competition for the best scientific work among students, graduate students and young scientists of higher educational institutions of the Ministry of Agriculture of the Russian Federation in the nomination “Economic Sciences”, where it took 1st place at the second stage of the competition in Volgograd.
The results of the dissertation work are used in the educational process of the Faculty of Economics of the Don State Agrarian University in the specialty 080109.65 “Accounting, Analysis and Audit” when conducting classes in the disciplines “Financial Accounting”, “Management Accounting”, “Accounting Financial Reporting”, “Cost Accounting” , calculation and budgeting in the industrial sectors of the agro-industrial complex”, “Comprehensive economic analysis of financial activities”.
Publications. The main provisions of the dissertation research are reflected in 17 scientific works with a total volume of 8.31 pp., of which 6.67 pp. are author's, including 3 articles in journals recommended by the Higher Attestation Commission, volume 2.76 pp., including copyright 2.01 pp.
Logical structure and scope of work. The dissertation consists of an introduction, three chapters, including 9 paragraphs, a conclusion, a bibliography and appendices. The work contains 29 figures, 31 tables, 12 formulas and 14 applications.
The dissertation work has the following structure.
Introduction
Chapter 1. Theoretical and methodological aspects of accounting and analysis of expenses in agricultural organizations
1.1. Comparative analysis of the definitions of the concepts of “costs”, “expenses”, “costs” and “cost”
1.2. Methodological aspects of cost accounting as an information base for making decisions on cost management
1.3. Information support for analysis of expenses of an agricultural organization
Chapter 2. Organization of accounting and analytical support for cost management
2.1. Analysis of modern methods for organizing financial accounting of expenses
2.2. Assessment of the organization of tax accounting of expenses of the organization
2.3. Features of the methodology for analyzing expenses in agricultural organizations
Chapter 3. Development of methods for organizing management accounting of expenses in agricultural organizations
3.1. Improving the methodology for setting up a management accounting system for expenses in agricultural organizations
3.2. Formation of expenditure budgets in agricultural organizations
3.3. Development of management reporting forms regarding expenses of agricultural organizations
Conclusion
Bibliography
Applications
MAIN CONTENT OF THE WORK
In administered the relevance of the dissertation work is substantiated, a description of the degree of knowledge of the issue is provided, the subject and object of the research are determined, the goal and objectives are formed, the provisions of the scientific novelty and practical significance of the dissertation work are given.
In the first chapter, “Theoretical and methodological aspects of accounting and analysis of expenses in agricultural organizations,” the essence of the accounting and analytical system of agricultural organizations is examined through the analysis of foreign and domestic literature.
All organizations, including agricultural ones, incur high costs, which forces management to look for ways to reduce this component of any activity process. Accounting and analytical software is a management tool for managing expenses. Accounting employees provide information about the organization's expenses, which is then analyzed and provided for further use. This complex requires a well-organized accounting system in general and expenses in the first place.
The study established that the cost management accounting system is an information system that should provide the management of agricultural organizations with the data necessary to make informed management decisions, including for solving the following tasks:
Increasing the efficiency of control over the organization's expenses;
Reducing ineffective expenses, i.e. expenses that arise when normal conditions of economic activity are violated;
Increasing production volumes of profitable types of products (works, services).
Determining the economic essence and content of expenses, costs, and prime costs is one of the ambiguous, controversial and not yet fully resolved issues in the theory and methodology of accounting. In the course of studying this issue, a review of views on the definitions of “costs”, “expenses”, “cost”, “expenses” made it possible to determine the main similarities and differences between them. In connection with this, the author has proposed refined definitions of these terms. The costs of an agricultural organization are understood as resources in monetary terms used in the production and sale of agricultural products, works and services for a certain period of time. Expenses are the disposal of assets of an agricultural organization and (or) an increase in accounts payable in the process of generating income (production and sale of agricultural products, provision of services or other activities), which leads to a decrease in its equity capital.
Picture 1 - Cost and Expense Accounting Scheme
As part of the dissertation work, the classification, principles of accounting and documentation of costs were studied. When making decisions on cost management based on cost information, it is necessary to clearly define large groups of sources of cost information that will be used by the heads of structural divisions of agricultural organizations. The author has systematized various reporting forms and accounting documents that can be used when making decisions on cost management in agricultural organizations, presented in Table 1.
Table 1 - List of accounting sources of information on costs
and the cost of agricultural products
Information sources |
|||
Registers synthetic accounting | Reporting forms |
||
Cost accounting sheet (form No. 301-APK), order journal | Production report (form No. 83-APK), sheet of analytical accounting of production costs (form) | Balance sheet (page 1210); Statement of financial results (pages 2120, 2210, 2220, 2330, 2350); Explanations to the balance sheet and income statement (subsection “Production costs”); f. No. 8 APK “Report on the costs of main production” |
|
Cost price | Journal-warrant No. 10-APK | Annual report “Information on production, costs, cost and sales of crop products” (f.), “Report on production, cost, sales of livestock products” (form No. 13-APK), statement of analytical accounting of production costs (f.) | Income statement; Explanations to the balance sheet and income statement; various types of calculations (planned, standard, actual); f. No. 9, 13 APK |
Journal warrant No. 10-APK, No. 11-APK | Statements of accounting for other income and expenses (form), register of documents on the sale of inventory, works and services (form No. 64-APK), sheet of analytical accounting of production costs (form) | Statement of financial results (pages 2120, 2210, 2220, 2330, 2350); Explanations to the balance sheet and income statement (subsection “Production costs”); f. No. 8 APK “Report on the costs of main production” |
The author has established that economic analysis in general and analysis of costs for the production and sale of agricultural products represent an objectively necessary element of production management. The main advantages of effective analysis of an organization's expenses include:
Increasing the competitiveness of manufactured products on the market by reducing their cost;
Availability of prompt and reliable information about the structure of product costs and the possibility of comparing it with the products of other organizations;
The ability to analytically substantiate the pricing policy of an agricultural organization and increase its flexibility;
Providing objective information for short-term and long-term financial planning and budgeting;
The ability to assess the contribution of each internal division of the organization to the creation of financial results;
Justification of rational management decisions.
As part of the study of cost analysis, the features of the methods of various authors were considered, which made it possible to conclude that many of them are similar in most respects. Thus, the study of theoretical and methodological aspects of accounting and analysis of expenses in agricultural organizations made it possible to determine the main directions of development of this problem.
In second chapter "Organization of accounting and analytical support for cost management" The issues of organizing modern methods and techniques of accounting and analytical support for cost management, which are becoming the most important conditions for increasing the efficiency of an organization in an environment of increased competition, are considered.
The author has studied the features of accounting support for expenses, their composition and classification, and identified the features of accounting support for expenses of an agricultural organization. The object of the study was the expenses of the South of Rus'” branch of the “Pridonsky Breeding Plant” of the Oktyabrsky district of the Rostov region.
We have established that in order to meet the needs of the management apparatus for information support, it is necessary to develop new and improve existing sources of information. The most informative in terms of income and expenses incurred is the Statement of Financial Results. Thus, the Statement of Financial Results in terms of expenses for ordinary activities and other expenses should be provided in an expanded form, in the form of the decoding we proposed (Table 2).
In the second chapter of the study, we studied tax accounting of expenses. The paper presents the characteristics of expenses from the point of view of tax accounting. Thus, in tax accounting, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.
The main task, in our opinion, is to change the concept of tax accounting for the management of organizations, since currently there is a focus on the fiscal authorities in relation to profits received and, accordingly, expenses incurred, which makes reporting for external interested users insufficiently reliable, unlike Western practice, where accounting data serves as the main indicator of the organization’s performance for investors.
Table 2 - Example of decoding line 2120 “Cost of sales”
and 2350 “Other expenses” of the Statement of Financial Results"
|
lines | Indicators | Amount, rub. |
Cost of sales | ||
Crop production | ||
Livestock | ||
Recycling | ||
Other costs (goods, works and services) | ||
other expenses | ||
Depreciation of fixed assets | ||
Difference in weight upon delivery to the elevator | ||
Airport services | ||
State duty | ||
Commission of the bank | ||
Travel expenses | ||
Exchange differences | ||
Reduced food during agricultural work | ||
Material aid | ||
Charitable help | ||
Property tax | ||
Calculation of insurance premiums | ||
General running costs | ||
Payment under a fee-based service agreement | ||
Payment for negative impact on the environment | ||
Benefit payments | ||
Carrying out celebrations | ||
Sale of fixed assets | ||
Sale of goods and materials | ||
Repair of rented vehicles | ||
Write-off of fixed assets | ||
Write-off of inventory items | ||
Scholarship for students of agricultural universities | ||
Property insurance | ||
Cleaning the area | ||
Bank services | ||
Communication services |
Figure 2 – Stages of conducting a cost analysis
agricultural organizations
The preliminary stage of analyzing the expenses of an agricultural organization is the analysis of the provisions of the accounting policies governing the accounting of expenses.
The first stage “Calculation of indicators of the dynamics and structure of expenses” of the author’s methodology includes an analysis of the dynamics and structure of expenses of an agricultural organization. The structure of expenses should be analyzed by areas of activity (crop production, livestock production), cost elements (material costs, labor costs, etc.) and costing items (seeds and planting material, mineral and organic fertilizers, feed, maintenance and operation of fixed assets , property insurance costs, etc.).
The second stage of the methodology involves calculating indicators of product resource intensity. The purpose of this analysis is to establish specific costs per 1 ruble of revenue and track their dynamics, which characterize trends in changes in the efficiency of resource use. Costs per 1 ruble show the cost of one ruble of impersonal products and are determined by dividing the total cost of manufactured products by the cost of these products in current prices (excluding VAT). At a level of this indicator below one, agricultural production is considered profitable, and at a level above one – unprofitable.
At the third stage, the break-even point is calculated or the critical sales volume is analyzed, which allows one to assess the degree of commercial reliability of the organization, that is, its resistance to a decrease in demand and, accordingly, sales volume. It is based on the relationship between production volume (sales), cost and profit. It is based on the classification of costs in relation to production volume into variable and constant.
The fourth stage of the methodology is based on factor analysis of expenses. The analysis process reveals the influence of the following factors on the amount of expenses: sales volume of products, inflation rate, material intensity, salary intensity, depreciation intensity, resource intensity for other costs.
At the fifth stage, profitability indicators are analyzed. They characterize relative profitability, or profitability, measured as a percentage of the cost of funds or property. These indicators are among the most important, as they characterize the economic efficiency of agricultural production. They reflect the results of expenses not only of living, but also of past, embodied labor, the quality of agricultural products sold, the level of organization of production and its management.
The cost analysis methodology we propose will allow agricultural organizations to quickly make management decisions, as well as build a strategy for further development by rationalizing costs and finding new reserves for increasing competitiveness in the market.
The need for practical application of the analysis of expenses of agricultural organizations is caused by the importance of the results obtained and the conclusions drawn on their basis. This fact led to the implementation of analytical procedures at specific agricultural organizations: South of Rus', branch of the Pridonsky Breeding Plant of the Oktyabrsky district of the Rostov region and the Kushchevsky district of the Krasnodar Territory.
Discussed within third chapter dissertation work “Development of methods for organizing management accounting of expenses in agricultural organizations” Issues related to identifying the features of management accounting in agricultural organizations made it possible to identify and systematize the stages of accounting and analytical support for cost management in agricultural organizations.
As part of the study, we established that the ultimate goal of the study should be to determine the main directions for managing the costs of agricultural organizations to optimize them. In the course of analyzing existing methods, we came to the conclusion that accounting and analytical support for cost management in agricultural organizations involves the implementation of a whole range of activities (Fig. 3), which will ultimately rationalize costs.
Figure 4 – Management accounting in the information field
organizations
Management accounting has been one of the subjects of deep research for many years and is a promising direction for the development of accounting in the world. After studying various points of view of both domestic and foreign scientists, common views on the definition of management accounting were noted. Thus, management accounting is a system for recording, summarizing and presenting information about the economic activities of an organization necessary for management personnel to plan, control and manage these activities. The author analyzed the basic principles, goals, and objectives of management accounting.
The study proved that the key task of implementing management accounting is not to completely unify the enterprise’s accounting systems, but to ensure the closest integration between them. At the same time, in relation to accounting and financial reporting, it is important to adhere to the principle of horizontal integration with them of management accounting, which presupposes the comparability of data in accounting blocks.
Based on an analysis of the practice and theory of organizing management accounting, the author has identified five stages of establishing management accounting in agricultural organizations (Fig. 5).
 |
Figure 5 – Stages of setting up management accounting
in agricultural organizations
At the first stage of establishing management accounting, it is necessary to develop regulations for the collection, registration, storage and presentation of all information necessary for making management decisions, provide a description of the management accounting and reporting system, and create an accounting policy.
At the second stage, a unified system of accounts and accounting entries should be adopted and approved. A unified system is used with a single-circle (integrated) accounting system.
The third stage involves building a budgeting system by performing the following procedures: developing a budgeting scheme that reflects the main business processes; appointment of those responsible for drawing up budgets; development of budget forms; development of a methodology for filling out budget forms; development of interaction between financial responsibility centers (structural divisions) when setting up budgeting.
The development of internal management reporting at the fourth stage of establishing management accounting includes the creation of the structure and format of management reports, the development of basic classifiers of the management accounting system, organizational and time regulations for management reporting, a document flow schedule, organization of document storage, etc.
At the final, fifth stage, various analysis procedures are carried out in agricultural organizations, identifying deviations and making decisions to rationalize costs.
Thus, we have systematized and presented the main provisions of management accounting for agricultural organizations. The results obtained will help improve the quality of the accounting system and rationalize costs through proper management.
Good management involves not only analyzing the organization's past or current performance, but also assessing what may happen to it in the future. Planning and budgeting are one of the most complex control functions in the management accounting system. The main task of planning is to determine the sets of activities that must be carried out to achieve the organization's goals and the corresponding budgetary funds for their implementation.
Fixed assets
Fixed assets
Total for Section I
Current assets
Accounts receivable
Cash and cash equivalents
Total for Section II
Accounts payable
Other obligations
Total for Section V
Organizations form and develop a package of internal management reporting in accordance with the individual information needs of management.
One of the stages of the developed structure of accounting and analytical support for managing expenses of agricultural organizations is the creation of internal management reporting. Based on the results of a survey among management and accounting personnel of agricultural organizations, we identified the need to improve and develop internal management reporting that meets their needs. Based on this fact, in the course of the study we have developed and propose to use a “Report on the implementation of cost estimates”, which meets all the requirements for management reporting. This form contains all the necessary details, and also includes planned, actual data and their deviations for the following indicators: seeds and planting material, mineral fertilizers, organic fertilizers, plant protection chemicals, electricity, petroleum products, spare parts, repair and construction materials for repairs , payment for services and work performed by third parties (repair of equipment, soil chemicalization), labor costs, social contributions, depreciation, and other expenses. A report on the implementation of cost estimates must be drawn up by the heads of production areas (foreman) monthly separately for each technological stage of production. The use of this report will provide the management staff of agricultural organizations with information on the progress of the production process and the dynamics of costs.
The author also developed and proposed a report form on costs and costs of products (works, services) for agricultural organizations. The report includes a list of the following indicators: amount of actual costs - total, thousand rubles; amount of planned costs – total, thousand rubles; deviations of the cost amount (plan/actual, +, -); actual cost of production, rub./kg; planned cost of production, rub./kg; Product cost deviation (plan/actual, +, -), rub./kg. Numerical values for these indicators are given in the context of the crop products grown (for example, winter wheat, winter barley, etc.). The use of the developed report will facilitate timely control of the amount of actual costs and the cost of specific types of agricultural products.
As a result of the study of the development of management reporting forms regarding the expenses of agricultural organizations, we can conclude that this process is absolutely necessary, which is included in the general scheme of accounting and analytical support for expense management.
IN conclusion The main results of the study are formulated and a general conclusion is made that the methods developed and proposed by the author for the development of accounting and analytical support for expenses in agricultural organizations are universal in nature and can be used by agricultural organizations. This is their main advantage over other existing methods and techniques.
Articles in peer-reviewed scientific publications,
1. Kirichenko, characteristics of the concept of expenses in the international and domestic accounting system [Text] // Fundamental Research. – 2011. – No. 12. – 0.7 pp.
2. Kirichenko, accounting and analytical support of expenses in agricultural organizations [Text] / , // Audit and financial analysis. – 2012. – No. 3. – 1.5 pp., including 0.75 auto. p.l.
3. Kirichenko, issues of the current state of tax accounting of expenses of agricultural organizations [Text] // Audit and financial analysis. – 2013. – No. 2. – 0.56 pp.
Scientific articles and abstracts of reports
4. Kirichenko, -analytical support for cost management in agricultural organizations [Text] // Accounting and analytical tools for forecasting the economic security of innovative development of territories: materials of the III International. scientific Conf., November 26–27, 2010 / Astrakhan. state tech. univ. – Astrakhan: ASTU Publishing House, 2013. – 0.56 pp.
5. Kirichenko, definitions of the concept of “costs” and their classification as components of the expenses of agricultural organizations [Text] // Innovations in science, education and business - the basis for the effective development of the agro-industrial complex: materials of the international. scientific-practical conf. February 1–4, 2011 – village. Persianovsky: DonGAU Publishing House, 2011. – 0.38 pp.
6. Kirichenko, accounting of expenses of agricultural organizations [Text] // Current problems of modern economics and ways to solve them: materials of the international. scientific-practical conf. students and graduate students, March 2–4, 2011 – village. Persianovsky: DonGAU Publishing House, 2011. – 0.5 pp.
7. Kirichenko, accounting for expenses of agricultural organizations [Text] // Strategy for sustainable development of the economy in a dynamic competitive environment: materials of the international. scientific-practical conf. - village Persianovsky: DonGAU Publishing House, 2011. – 0.38 pp.
8. Kirichenko, aspects of analytical support for cost management in agricultural organizations [Text] // Problems and trends in the innovative development of the agro-industrial complex and agricultural education in Russia: materials of the international. scientific-practical Conf., February 7–10, 2012 – village. Persianovsky: DonGAU Publishing House, 2012. – T. IV. – 0.25 p.l.
9. Kirichenko, issues of accounting and analytical support for cost management in agricultural organizations [Text] / , // Innovative ways of development of the agro-industrial complex: tasks and prospects: international. Sat. scientific tr. / Federal State Budgetary Educational Institution of Higher Professional Education "ACHAA". – Zernograd, 2012. – 0.5 p.l., including 0.25 auto. p.l.
10. Kirichenko, accounting of expenses in agricultural organizations on the example of the South of Rus'” branch of the “Pridonsky Breeding Plant” of the Oktyabrsky district of the Rostov region [Text] / , // Long-term socio-economic development of Russia: Purpose, priorities, mechanisms, tools: materials of the international. scientific-practical conf. - Persianovsky village, 2012. - 0.44 p.l., including 0.22 aut. p.l.
11. Kirichenko, fundamentals and practical application of analysis of expenses of agricultural organizations [Text] // Innovation and investment activity in the agro-industrial complex of the regions: materials of the international. scientific-practical conf., dedicated 75th anniversary of Rost. region, Rostov-on-Don-Zernograd, September-Oct. 2012 / Growth. state economy University (RINH); GNU VNIIEiN Russian Agricultural Academy. – Rostov n/d, 2012. – 0.47 p.l.
12. Kirichenko, cost analysis as a component of accounting and analytical support for management in agricultural organizations [Text] / // Improving accounting, analysis and auditing in accordance with International Financial Reporting Standards: materials of international. scientific-practical conf. within the framework of the International Congress “Eurasianism as the basis for sustainable development of the world community in the context of globalization” (Ekaterinburg, October 18, 2012): in 3 hours / [rep. per issue]. – Ekaterinburg: Ural Publishing House. state economy University, 2012. – Part 3. Directions: 8. Improving economic analysis in the context of using modern models of corporate governance; 9. Automation of accounting processes and reporting according to IFRS; 10. Audit of consolidated financial statements according to IFRS; 11. Differences in accounting and reporting principles in different countries; problems of their harmonization. – 0.25 p.l.
13. Kirichenko, issues of accounting for other expenses in agricultural organizations [Text] / // Current problems of socio-economic, political and legal development of modern Russia: materials of the III All-Russian. scientific-practical conf. Teaching staff, students, graduate students and young scientists, November 27, 2012 / Rost. state economy University (RINH). – Rostov n/d, 2012. – 0.36 p.l.
14. Kirichenko, management accounting of expenses [Text] / // The current stage of development of accounting, control and audit: trends, problems, prospects: materials of the 3rd International. scientific-practical Conf., December 7–8, 2012 - Sochi, 2012. - 0.34 pp.
15. Kirichenko, accounting information for management accounting purposes [Text] // Agricultural science, creativity, growth: materials of the international. scientific-practical conf. T. 1. Prospects for the development of accounting and analytical work at enterprises in various sectors of the economy (Section of the Faculty of Accounting and Finance). Part 1. – Stavropol: AGRUS Stavropol State. agrarian University, 2013. – 0.22 p.l.
16. Kirichenko, aspects of management accounting [Text] / , // Modern economic policy: priorities, strategies, mechanism: materials of the international. scientific-practical Conf., April 24–26, 2013 - Persianovsky village: DonGAU Publishing House, 2013. - 0.2 pp., including 0.1 author. p.l.
17. Kirichenko, budget expenditures in agricultural organizations [Text] / , // Models of agricultural development in the new economy: tools, forms, risks: materials of the international. scientific-practical conf., Rostov-on-Don, September 2013 - Rostov n/a: State Scientific Institution VNIIEiN of the Russian Agricultural Academy, 2013. - 0.7 pp., including 0.35 author. P.
Contents of the dissertation Candidate of Economic Sciences Kravchenko, Alena Andreevna
Theoretical foundations of accounting and analytical support of the organization's fixed assets.1. accounting and analytical support for basic management tools of the organization. nomic and accounting content of the basic categories of provision of fixed assets."
Recommended list of dissertations
Strategic accounting of depreciation of fixed assets in agricultural organizations 2007, Candidate of Economic Sciences Fetskovich, Igor Vladimirovich
The concept of depreciation and its accounting and analytical solution 2009, Candidate of Economic Sciences Vinogradova, Evgenia Aleksandrovna
Organization of accounting of fixed assets in agricultural organizations 2006, Candidate of Economic Sciences Amelina, Yulia Olegovna
Depreciation of fixed assets as an element of accounting policy in agricultural formations: the example of enterprises in the Pskov region 2007, Candidate of Economic Sciences Ivanova, Raisa Ivanovna
Improving the classification of fixed assets and depreciation policy in the accounting and tax accounting system: using the example of agro-industrial complex organizations in the Oryol region 2007, Candidate of Economic Sciences Okuneva, Irina Igorevna
Introduction of the dissertation (part of the abstract) on the topic “Accounting and analytical support for the management of fixed assets of agricultural organizations”
Relevance of the research topic. The state of fixed assets and the possibility of their renewal determine the level of competitiveness of domestic production, as well as the prerequisites for the development of the economy as a whole.
In modern conditions, increasing the efficiency of the process of reproduction and use of fixed assets in agricultural organizations directly depends on the presence of an effective management system. This system represents a complex mechanism that combines the processes of accounting and economic analysis in order to create accounting and analytical support that allows the generation of objective information in accordance with interests of users* and directions of industry development.The development of economic relations based on market principles, the growth of investments in agriculture, innovative ways to update fixed assets, require improvement of accounting and analysis, adaptation of their methods* to the requirements of interested users.
This determined the need to develop theoretical and methodological provisions for the formation of accounting and analytical information* about fixed assets, sources of reproduction, and the results of the implementation of the reproduction process of an agricultural organization in order to develop and make effective management decisions. In this regard, research focused on the development of theoretical and methodological provisions for the formation of accounting and analytical support (AAS) for the management of fixed assets of an agricultural organization is relevant.
The degree of development of the problem. A significant contribution to the study of theoretical and methodological foundations in the field of accounting and the formation of information in financial statements about the organization’s fixed assets, their analysis from the point of view of the implementation of the reproduction process was made by such domestic authors as Alborov P.A., Bakanov M.I., Bank S.V. , Blank I.A., V.KD Bu da wei, P:G. Bunich, D.A. Baranov, Belov N.G., Bogataya I.N., Bezrukikh P.S., Bychkova S.M., Vaskin F.I., Gilyarovskaya L.T., Getman B:F., Govdya V.V. , Endovitsky D.A., Kovalev
V.V., Kokorev N.A., Kostyukova E.I., Krylov E.I., Kuter M.A., Lyubushin N.P., Melnik M.V., Mizikovsky E.A., Novodvorsky V.D., Paliy V.F., A.F. Patskalev, Pizengolts M.Z., Popova L.V., V.V. Regush, Rudanovsky A.P., Sokolov Ya.V., Tkach V.I., Khoruzhy L.I., Chirkova M.B., Sheremet A.D., Shcherbakova N.F., Shirobokov V.G. and etc.
To varying degrees, the problems of the formation and use of fixed assets, their accounting and analysis have been studied in the works of a number of foreign scientists: Anderson X., Berndt E.R., Bethge J., Birman G., Van Breda M.F., Bru
C.L., Gerstner P., Drury K., Keynes J.M., Caldwell D., McConnell K.P., Middleton D., Miller D., Matthews M.R., Needles B., Perera M.H.B. ., Richard J., Hendriksen E.S., Hoyer W., Fischer S., Schmalenbach E., Schumpeter I.A., Schmidt S. et al.
However, despite the presence of undoubted achievements in the area under study, the continuous process of economic development and its current state requires further research aimed at reflecting industry specifics in the formation of accounting and analytical support for the management of fixed assets of the organization, adaptation of methodological approaches to making management decisions to the requirements of internal and external users of accounting information, strengthening accounting functions during the construction and implementation of depreciation policy for the formation of fixed assets of an agricultural organization for the purposes of financial, tax and management accounting.
Insufficient knowledge of the noted issues and the need to develop theoretical and methodological provisions for the formation of accounting and analytical support for the management of fixed assets of agricultural organizations determined the purpose and objectives of the study.
Compliance of the dissertation topic with the requirements of the passport of the Higher Attestation Commission (in economic sciences). The study was carried out within the framework. specialty 08.00.12 “Accounting, statistics” and corresponds to clause 1.4. “Methodological foundations and targets; accounting and economic analysis”, clause 1.8. “Accounting, and organization of various organizational and legal forms, all spheres and industries” Passports of specialties of the Higher Attestation Commission of the Ministry of Education and Science of the Russian Federation (economic sciences).
The purpose and objectives of dissertation research. The purpose of the dissertation work; consists in the development of theoretical and methodological provisions for accounting and analytical support for management; the main means of an agricultural organization. The formulated purpose of the study determined the need to solve the following problems: development of the theoretical foundations of accounting and analytical support; management of the organization's fixed assets; disclosure of the accounting content of the categories “fixed capital”, “fixed assets” and “fixed assets”, determining the relationship between them and their elements; justification of classification characteristics of fixed assets of an agricultural organization c. in the context of research into accounting and analytical support for management processes of an economic entity; development of methodological provisions for analyzing the policy of forming fixed assets of an agricultural organization; building a model for the formation of analytical procedures depending on the composition of the information base for the analysis of fixed assets of an agricultural organization;
Rationale. accounting and analytical model for depreciation policy in the formation of fixed assets of an agricultural organization.
The subject of the study is a set of theoretical and methodological issues of accounting and analytical support for the management of fixed assets of an organization.
The object of the study is the accounting and analytical processes of managing fixed assets in agricultural organizations in the conditions of reform and adaptation of Russian accounting to international standards.
The theoretical and methodological basis of the dissertation work was the scientific works of domestic and foreign authors devoted to the issues of accounting and analysis of fixed assets of organizations, legislative and regulatory acts on accounting and reporting, accounting standards, materials of scientific conferences, articles in scientific publications, monographic studies. In the process of work, general scientific methods of cognition were used as research tools, such as analysis and synthesis, modeling, concretization and abstraction - methods of statistical classification, groupings; historical and logical, systematic and comprehensive approaches were used to obtain evidence and argumentation of new provisions of the dissertation work.
The information basis was data from the Federal State Statistics Service, statistical and accounting reports of agricultural organizations in the Stavropol Territory, as well as the results of sample surveys of enterprises carried out by the author during the work.
The scientific novelty of the dissertation research “lies in the improvement of theoretical principles and the development of methodological tools for accounting and analytical support for the management of the main assets of an agricultural organization. The increase in scientific knowledge obtained in the dissertation is represented by the following elements:
Theoretical ideas about “accounting and analytical support for the management of fixed assets” have been expanded in part 1—clarification of the concept of “accounting and analytical support” and determining its place in the organization’s management system, as well as the justification of the structural model of the management of fixed assets, including five interconnected blocks;
The necessity of distinguishing the constituent elements of fixed capital in the presence of theoretical and functional contradictions between the categories “fixed assets”, “fixed assets”, “fixed capital” is proved and the relationship between them is shown, which made it possible to methodically substantiate the multifunctionality of fixed assets for the development of an assessment mechanism for the influence of their relationship on a number of key characteristics of the functioning of an economic entity;
Classification characteristics of fixed assets are identified (by degree of exposure to environmental risks, by stages of the organization's life cycle, by the level of generation of economic benefits, by types of policies regarding the capital supply process, by methods of education, etc.) and the corresponding groups of assets, which are given a linguistic characteristics from the point of view of the impact on the tools of accounting and analytical support for the management of fixed assets;
A methodological approach has been proposed for identifying policies for the formation of fixed capital, within which a procedure for analytical actions has been developed, including the identification of an identification feature, the structuring of user information requests and a differentiated system of indicators within the framework of technical, economic, financial, investment, innovation and environmental policies;
A model for distinguishing analytical actions depending on the composition and volume of the information base for carrying out calculation procedures is substantiated, allowing for a detailed comprehensive diagnosis of the state of fixed assets and an individualized assessment of the policy regarding the formation of: fixed assets of an agricultural organization;
An accounting and analytical model of differentiated selection and implementation of depreciation policy for the formation of fixed assets of an agricultural organization for the purposes of financial, tax and management accounting has been developed and tested.
The practical significance of the results of the dissertation research lies in the possibility of widespread use of the developed methods and models of accounting and analytical support for the management of fixed assets of an agricultural organization. Theoretical results have been brought to practical conclusions and organizational and methodological recommendations used in the economic practice of agricultural organizations of the Stavropol Territory, which is confirmed by certificates: on: implementation. The following have independent practical significance: *
Classification characteristics of fixed assets that meet the needs of creating accounting and analytical support. management processes of an agricultural organization;
Methodological provisions defining the procedure for identifying the policy for the formation of fixed assets of an agricultural organization;<
A model for delimiting analytical actions, depending on the composition and volume of the information base for analyzing the fixed assets of an agricultural organization;
Accounting and analytical model of differentiated selection and implementation of depreciation policy - formation - of fixed assets of agricultural organizations; "
Approbation of research results. The main results of the study were reported and received approval at international, all-Russian, regional scientific conferences in Knyagino, Moscow, Stavropol, Pyatigorsk, Cherkessk in 2005-2011.
The developed methodological provisions and practical recommendations have been implemented and used in agricultural organizations of the Stavropol Territory: the Orlovsky collective farm (implementation act dated 06/15/2011) and in the Department of Agriculture and Environmental Protection of the Administration of the Kirov Municipal District of the Stavropol Territory (implementation act dated 07/20/201 Gg.).
Scientific research results are used in the educational process of the North Caucasus State Technical University; (certificate of implementation dated 07/07/2011).
Publications. Based on the materials of the dissertation research, 13 printed works were published, in total; volume 3.59 p; l. (author's 3.59 pp:)^ including 3 articles in publications recommended by the Higher Attestation Commission of the Russian Federation. The volume and structure of the dissertation are determined by the purpose and tasks set and solved during the research. The work consists of an introduction, three chapters, a conclusion, a list of references; sources (224 titles), includes 34 tables, 27 figures, 5 appendices.
Similar dissertations in the specialty "Accounting, Statistics", 08.00.12 code VAK
Improving accounting of depreciation processes 2009, Candidate of Economic Sciences Mamedov, Rashad Ilham Ogly
Improving depreciation policy in agricultural organizations: accounting and tax aspects 2007, Candidate of Economic Sciences Kostyukov, Konstantin Ivanovich
Methodology for the formation of accounting and analytical support for the management of fixed capital in agricultural organizations 2011, Doctor of Economics Pronyaeva, Lyudmila Ivanovna
Accounting and analysis of the reproduction of fixed assets in the context of adaptation to IFRS requirements in agricultural organizations 2011, Candidate of Economic Sciences Agoshkova, Natalia Nikolaevna
Analysis of the reproduction of fixed assets and the formation of depreciation policy in agriculture: based on materials from organizations of the Orenburg region 2009, Candidate of Economic Sciences Ivanova, Yulia Olegovna
Conclusion of the dissertation on the topic “Accounting, Statistics”, Kravchenko, Alena Andreevna
Conclusion
Based on the research carried out in the work on the problem of accounting and analytical support for the management of fixed assets of agricultural organizations and the developed theoretical and practical provisions, the following conclusions and proposals were made:
1. The system of accounting, analytical support and organizational management plays a key role in the functioning of the management system, ensuring the interaction of different structural units, responding to external and internal changes. Accounting and analytical support is an integrated system that includes accounting (financial, tax, management), planning, control, analysis of the work of an agricultural organization in the context of business processes and responsibility centers, in order to make management decisions to improve production, reduce costs and improving the financial results of the organization.
2. Accounting and analytical support should be considered as a tool for effective management of the organization. This process must be examined in detail by type of property, since the conceptual apparatus, accounting, analytical and other sections will differ depending on the type of property or source. Thus, we have developed a model of accounting and analytical support for the management of fixed assets. The model contains five interconnected blocks reflecting accounting and analytical information on the formation and management of fixed assets. These include: 1. Conceptual apparatus.2. Investment and innovation tools. 3. Accounting tools. 4. Analytical tools." 5. Management tools.
3. In modern conditions, fixed assets act as a basic element of the potential of a production organization, distinguished by their multifunctionality. Fixed assets are substantiated as an element of an asset, means of labor, a property complex, an object of taxation, an object of collateral, a source of environmental pollution, etc., which in turn provides the basis for the development* of an assessment mechanism for the influence of fixed assets on a number of key characteristics of the functioning of a production organization (in The work identified the mechanism of influence of fixed assets on the intermediate and final results of the activities of an agricultural organization).
4. Depreciable property is a special type of business resources of an organization that are used for a long time in the production process and require a gradual transfer of value to a newly created product in order to create additional financial resources necessary for the reproduction process and revitalization of the investment activities of agricultural organizations.
5. To meet the needs of accounting and analytical activities of agricultural organizations, fixed assets should be classified according to 20 criteria (by the degree of exposure to environmental risks, by the stages of the organization’s life cycle, by the level of generation of economic benefits, by distribution between business segments, etc.).
6. The renewal coefficient was calculated, which expresses the share of fixed assets newly put into operation in the reporting year in the total cost of all fixed assets at the end of the year. Thus, from 2004 to 2008, there was a constant increase in this indicator. Only in 2009 does the renewal coefficient decrease, however, relative to 2004, its value is higher by 1.8. In 2009, it decreased by 1.1 and amounted to 1.2. In general, in Russia, the renewal rate of fixed assets in agriculture has been growing from 2004 to 2009, with only a slight decrease observed in 2009. In turn, the retirement rate for the period under study did not experience significant fluctuations, and from 2006 to 2009 its value remained unchanged.
7. The calculated depreciation rate expresses the degree of depreciation of fixed assets. From 2004 to 2009, there was a constant decrease in this coefficient, and in 2004 it amounted to 42.37%, in 2009 - 37.2%). The serviceability coefficient, which expresses the ratio of the residual value of fixed assets to their full (replacement) cost, changes in inverse proportion. Based on the calculations in the work, we can draw the following conclusion: the physical condition of the fixed assets of agriculture in Russia is characterized by an increasing degree of wear and tear, which confirms the need to renew the fixed assets of agriculture, at least for simple reproduction. The suitability indicator, in turn, increases. This fact confirms that fixed assets should not be repaired, but replaced with new ones.
8. Use the system of economic analysis of fixed assets and the procedure for identifying policies regarding the formation of fixed assets of an agricultural organization and a structured set of analytical actions of economic analysis.
9. To generate information about accrued amounts of depreciation accepted when calculating income tax, in our opinion, it would be advisable to open an additional subaccount 02.2 “Depreciation for tax purposes” to account 02 “Depreciation of fixed assets”.
10. In order to improve the efficiency of tax accounting in an organization, a second group of analytical accounts should be introduced into account 02 “Depreciation of fixed assets” and account 01 “Fixed assets”, which will allow generating information about the initial cost of fixed assets and the amount of accrued depreciation in the accounting and tax accounting:
02.1.1 - “Accrued depreciation in accounting”;
02.1.2 - “Accrued depreciation in tax accounting”;
01.9.1 - “Initial cost of fixed assets in accounting”;
01.9.2 - “Initial cost of depreciable property.” One of the most serious problems is the misuse of depreciation charges. To date, the depreciation fund has been liquidated as a financial asset of business entities. But if there is no depreciation fund as an accounting object, then the mechanisms to ensure its intended use cannot operate. In order to solve this problem, the work proposes to summarize information about the investment reserve for the reproduction of the organization's fixed assets on separate off-balance sheet accounts, which will ensure control over the intended use of the investment reserve funds and increase the reproduction function of depreciation.
11. Introduce an original calculation and analytical approach to the management of fixed assets through the management of depreciation charges for fixed assets for the purposes of financial, tax, and management accounting, which includes: factors that determine the prerequisites for the formation of depreciation policy (cost of fixed assets, methods of assessing fixed assets, useful life depreciable property, depreciation rates, composition and structure of fixed assets, etc.); choosing the appropriate method for calculating depreciation of fixed assets for accounting and tax purposes;
Accounting support for accrued depreciation;
Analysis of the chosen method of calculating depreciation;
Assessing its effectiveness.
12. The calculations made in the work confirm that using the linear method of calculating depreciation in relation to the active part of the organization’s fixed assets, namely vehicles, is inappropriate. This is explained by the uniform write-off of the cost of fixed assets throughout their entire standard service life, which negatively affects the formation and use of depreciation charges, which by the end of operation lose their purchasing power and do not ensure the full reproduction of fixed assets. In this regard, the work proposes the use of accelerated depreciation methods, which make it possible to write off most of the cost of fixed assets in the first years of their operation and, thereby, protect the organization from losses due to inflation and obsolescence of fixed assets. In order to increase the efficiency of management decisions, as well as increase the investment activity of the organization, methodological approaches are proposed and a mechanism for managing the depreciation of fixed assets is developed by assessing the influence of the depreciation method on the formation of cash flow.
List of references for dissertation research Candidate of Economic Sciences Kravchenko, Alena Andreevna, 2011
1. Russian Federation. Constitution 1993. Constitution of the Russian Federation: official. text. M:: Marketing, 200G. - 39 s.
2. Russian Federation. Laws. Civil Code of the Russian Federation. Part Ill: Federal Law of November 26, 2001 No. G46-F3; // Collection. legislation of the Russian Federation. 2002. - No. 34., - Art. 1759.
3. Russian Federation. Laws. Tax Code of the Russian Federation. Parts I and IT M.: IGTFRA-M, 2006. - 480 p.
4. Russian Federation. Laws. About accounting: Approved. by order of the Ministry of Finance of the Russian Federation dated November 21, 1996. No. 129-FZ // Fish gas. - 1996. No. 50. - P. 1-4:
5. Russian Federation. Government of the Russian Federation; On approval of the accounting reform program in accordance with international financial reporting standards: Resolution No. 283 of March 6, 1998.
6. Russian Federation. , Ministry of Finance. Concept for the development of accounting, accounting and reporting in the Russian Federation for the medium term: Approved. by order; Ministry of Finance of Russia dated July 1, 2004 No. 180.
7. Russian Federation. Ministry of Finance. Standard recommendations for organizing accounting for small businesses: Approved. by order of the Russian Ministry of Finance dated December 21. 1998 No. 64n.
8. Russian Federation. Ministry of Finance. Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01): approved. By order
9. Ministry of Finance of Russia dated March 30, 2001 No. 26n // Accounting Regulations (LBU 1-19). 6th ed. - M;: INFRA-M, 2002. - 144 p.
10. Russian Federation. Ministry of Finance. . Accounting Regulations “Expenses of the Organization” (PBU 10/99): approved. By order of the Ministry of Finance of Russia dated May 6, 1999. No.ЗЗн//Accounting Regulations (PBU 1 19). - 6th ed. - M.: INFRA-M; 2002.-144 p.
11. Russian Federation. Ministry of Finance. Guidelines for accounting of fixed assets: Approved. by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n // Collection of laws of the Russian Federation.-2004.-No. 24.-Ct.1290.
12. Russian Federation. Government. Classification of fixed assets included in depreciation groups: Decree of the Government of the Russian Federation. Federation dated January 1, 2002, No. 1 // Ross., gas.-2003.- No. 8.-P.5. ■
13. Russian Federation. On uniform norms of depreciation deductions for the complete restoration of fixed assets of the national economy of the USSR: Postan. Council of Ministers of the USSR dated October 22, 1990. No. 1070 // Collection. Postan: Govt. THE USSR. 1990. - No. 29-30. - St. 140.
14. Russian Federation. On measures to improve the procedure and methods for determining depreciation charges: Regulations. Govt. RF dated December 31, 1997 No. 1612II Financial newspaper. 1998. - No. Z.-S. 9:
15. Russian Federation: On the revaluation of fixed assets in: 1997: Postan. Govt. RF dated December 7, 1996 No. 1442"7/Accounting" -1997.-No.2.-C 112. .
16. Russian Federation. On the procedure for providing state guarantees and placement of centralized resources: Resolution: Govt. RF No. 1470 dated 22:11.97.
17. Russian Federation. On clarifying the procedure for calculating depreciation charges and revaluation of fixed assets:. Regulation Govt. RF dated June 24, 1998 No. 627IIRus. gas. 1998. -July 2. - 0.3.
18. Russian Federation. On the main directions of tax reform in the Russian Federation and measures to strengthen discipline: Decree of the President of the Russian Federation of May 8, 1996. No. 6 // Collection. Legislation of the Russian Federation. 1996.- No. 20. - P. 4999 - 5000.
19. Russian Federation. On accelerated depreciation for personal computers: letter from the Ministry of Economy of Russia dated January 17, 2020. No. МВ -32/6 51 // Main accountant. No■ 1C.
20. Russian Federation. On clarifying the procedure for calculating ■ .depreciation charges and revaluation of fixed assets: Regulations. Govt. RF dated June 24, 1998 No. 627 // Accounting: Official materials: -1998. No. 8. - P. 20 - 23.
21. Russian Federation. About* inclusion of depreciation charges in the cost of products (works, services). Letter from the Ministry of Finance? RF \ dated December 17, 1996 No. 16-00-17-163.
22. Russian Federation. Decree of the Government of the Russian Federation dated 01.01.2002 N 1 (as amended on 08.08.2003) “On the classification of fixed assets included in: depreciation groups”
23. Russian Federation. “Letter” of the Ministry of Finance of the Russian Federation dated September 16-2002 N 16-001 14/359 “On accounting1 of fixed assets after the entry into force of Chapter 25 of the Tax Code of the Russian Federation”
24. Russian Federation. “Letter” of the Ministry of Finance of the Russian Federation dated October 21, 2004 N 07-0514/275 “On the calculation of depreciation on fixed assets, as well as on VAT deductions for the acquisition of land plots”
25. Russian Federation. “Letter” of the Ministry of Finance of the Russian Federation dated July 29, 2004: N 07-0514/199 “On the calculation of depreciation on intangible assets in the form of an exclusive right to a trademark”
26. Agro-industrial complex of Stavropol: Static: collection./ Ed. N.M. Nikolaev.:: Stavropol! Regional Committee of State Statistics, 2010. - 184 p.
27. Aniskin, Yu.P. Planning and controlling: Textbook / Yu.P. Aniskin, A.M. Pavlova;-M.: Omega-L, 2003. 280 p.
28. Astakhov, V.P. Accounting: financial accounting: Textbook / V.P.; Astakhov: M;: ICC “MarT”, 2001. - 832 p.
29. Astakhov, V.P. Accounting theory / V.P. Astakhov; -Publishing center "MarT", 2001. - 448 e.
30. Babaev, A.S. Accounting policy of the organization / A.C. Babaev, L.Z. Shneidman.- M;: Publishing house. “Accounting”, 2003.-112 p.
31. Bank, V.R. Financial analysis Text: textbook. Benefit / V.R. Bank, C.B. Bank, A.B. Taraskina.- M.: TK Welby. Prospekt Publishing House, 2005. 344 p.
32. Bakaev, A.S. Explanatory accounting dictionary. - M.: Publishing house "Accounting", 2006.-176p.
33. Binshtok, F.I. Pricing: Textbook. allowance / full name; Binstock. M.: INFRA-M, 2001. - 197 p.
34. Blank, I.A. Fundamentals of financial management. T.1 ./ I.A. Form. K.: Nika-Center, 1999. - 592 p. - (Series “Financial Manager Library”; Issue 3.
35. Blank, I.A. Fundamentals of financial management. T.2. / I.A. Form. K.: Nika-Center, 1999.- 512 p.
36. Blank, I.A. Profit management / I.A. Form. K.: “Nika - Center”, 1998.-544 p.
37. Bogataya, I.N. Accounting. Series "Higher Education". 3rd ed., revised. and additional / I.N. Rich, H.H. Khakhonova. Rostov n/d: “Phoenix”, 2004. - 800 p.
38. Bogataya, I.N.: Strategic accounting of enterprise property / I.N. Rich. Series “50(ways”). Rostov n/d.: “Phoenix”, 200k 320 pp.
39. Large economic dictionary / Ed. A.N. Azriliyana. - 4th ed. add. and processed -M.: Institute of New Economics, 1999. 1248 p.
40. Borodina, V.V. Accounting. Textbook / V.V. Borodin. -M.: Book World, 2002. 299 p.
41. Boronenkova, S.A. Economic analysis in enterprise management / S.A. Boronenkova. M.: Finance and Statistics, 2003. - 224 p.
42. Budavey V.Yu. Problems of depreciation in industry. M.: Finance, 1970.- 191 p.
43. Accounting (financial) accounting: Accounting for assets and settlement transactions. Textbook Benefit / V.A. Pipko, V.I. Berezhnoy, J1.H. Bulavin et al. M.: Finance and Statistics, 2002. - 416 p.
44. Accounting (financial) accounting: Accounting for production, capital, financial results and financial reporting: Textbook. allowance / Ed. Prof. V.A. Pipko: M.: Finance and Statistics, 2004. - 352 p.
45. Accounting: Textbook / I.I. Bochkareva, V.A. Bykov and others; Ed. I'M IN. Sokolova. M.: TK Welby, Prospekt Publishing House, 2004. - 768 p.
46. Accounting: Textbook for universities / Ed. Prof. Yu.A. Babaeva. M.: UNITY-DANA, 2001. - 476 p.
47. Bychkov, M.F. Accounting in agro-industrial complex enterprises: Textbook. Benefit / M.F. Bychkov. M.: Finance and Statistics, 2004. - 208 p.
48. Vakulenko, T.G. Analysis of accounting (financial) statements for making management decisions / T.G. Vakulenko, L.F.; Fomina. - St. Petersburg: “Gerda Publishing House”, 2001. 288 p.
49. Bakhrushina, M.A. Management analysis / M.A. Bakhrushin. M.: Omega-L; 2004. - 432 p.
50. Bakhrushina, M. A. Management accounting: Textbook for universities. 2nd ed., add. and lane / M. A. Bakhrushina. M.: IKF Omega-JI; High Shchk., 2002. 528 pp.
51. Veretennikova, I Ml Depreciation and depreciation policy Text: textbook. allowance / I.I. Veretennikova. -M:. Finance and Statistics, 2004. 192 p.
52. Vinogradova; E.A. Accounting concept of depreciation and its development Text./ E.A. Vinogradova // Siberian financial school: scientific and practical journal. 2009. - No. 2. - p. 17-19.
53. Bulletin of IPB: Issue 3. Directory of correspondence of accounting accounts / Ed. A.C. Bakaeva. M.: Institute of Professional Accountants of Russia: Information Agency "IPB - BINFA", 2002. - 608 p.
54. Getman, V.G. Financial accounting: textbook Text: textbook/ V.G. Getman, V. A. Terekhova. - M.: Publishing and trading corporation "Dashkov and Co", 2008. 496 p.
55. Getman, V.G. International Financial Reporting Standards Text: textbook / V.G. Getman. M.: Finance and statistics. 2009. - 656 p.
56. Gilyarovskaya, JI.T. Accounting for financial reserves of an enterprise Text./ JI.T. Gilyarovskaya, JI.A. Melnikova. St. Petersburg: Peter, 2003. - 192 p.
57. Cash: accounting, analysis, audit: Educational and practical manual /
58. B.A. Pipko, E.A. Batishcheva, E.I. Kostyukova, O.E. Sytnik; edited by V.A. Pipko. Stavropol: Publishing house StGAU "AGRUS", 2004. - 184 p.
59. Dzhaarbekov, S.M. Methods and schemes for tax optimization /
60. S.M. Jaarbekov. -M.: MCFR, 2004. 672 p.
61. Dymova, I.A. Accounting statements and principles of their preparation in accordance with international standards. Transformation technique / I.A. Dymova. - M.: Modern economics and law, 2001. - 160 p.
62. Dymova, I.A. International accounting standards / I.A. Dymova. M.: Glavbukh, 2000. - 156 p.
63. Endovitsky, D. A. Investment analysis in the real sector of the economy Text: textbook. allowance /D.A. Endovitsky; edited by L.T. Gilyarovskaya. M.: Finance and Statistics, 2003. -352 p.
64. Endovitsky, D.A. Economic analysis of assets" of an organization: textbook / D.A. Endovitsky et al. M.: Eksmo, 2009. - 608 p.
65. Efimova, O.V. Analysis of financial statements Text: textbook. allowance / O.V. Efimova, M.V. Melnik, E.I. Borodin.- M.: Omega-L, 2008.- 341 p.:
66. Zakharyin, V.R. Accounting Theory: Textbook / V.R. Zakharyin. M.: INFRA M: FORUM, 2004. - 304 p.
67. Zakharyin, V.R. Management at enterprises of the agro-industrial complex: Textbook./V.R. Zakharyin. M.: FORUM: INFRA-M.2003.- 176 p.
68. Ivashkevich, V. B. Management accounting: Textbook. for universities /
69. V. B. Ivashkevich. M.: Economist, 2003. - 618 p.
70. Inozemtseva, M.M. Formation of the organization’s accounting policy for 2004 / M.M. Inozemtseva // Modern accounting. - 2004. No. 11.-S. 16-19.
71. Kamordzhanova, H.A. Accounting. 3rd ed. /H.A. Kamordzhanova, I.V. Kartashova. St. Petersburg: Peter, 2002. - 304 p.
72. Kataev, V. Taxation systems in agriculture / V. Kataev,
73. S. Markelova*// Agricultural Economics of Russia. 2005.- No. 2. - P. 30
74. Kaverina, O.D. Management accounting: systems, methods, procedures./O.D. Kaverina M., 2003. - 332 p.
75. Karpova, T.P. Fundamentals of management accounting: textbook. allowance for students/T.P. Karpova. M. 2001. - 230 p.
76. Kireytsev G.G. Accounting functions in the agricultural production management mechanism. Kyiv: USKHAD992. -240 s.
77. Kovalev, V.V. Analysis of economic activities of the enterprise. Textbook / V.V. Kovalev, O.N. Volkova. - M. YuOO "TK Velby", 2002. 424 p.
78. Kovalev, B.B. Introduction to financial management / V.V. Kovalev. - M.: Finance and Statistics, 2004. - 768 p.
80. Kovalev, V.V.: Financial accounting and analysis: conceptual foundations / V.V. Kovalev. - M.: Finance and Statistics, 2004. 720 p.
81. Kovalev, V.V. Analysis of the economic activity of an enterprise Text: textbook. allowance/ V.V. Kovalev, O.N. Volkova. - M.: Prospekt, 2000. 424 p.
82. Kovalev, G.D. Innovative communications Text: textbook. allowance / G.D. Kovalev. - M.: UNITY-DANA, 2000. 288 p.
83. Kozhinov, B.JI. Depreciation Text: textbook. allowance / B.JI. Kozhinov. -M.: Exam, 2004. 320 p.
84. Kokorev, N.A. Accounting for investments in radical improvement of agricultural land Text. / N. A. Kokorev // Accounting in agriculture. 2008. - No. 1. - p. 11 - 14.
85. Kozhinov, V.Ya. Accounting and tax accounting: profit management / V.Ya. Kozhinov. M.: Publishing house "Exam", 2005. - 416 p.
86. Kozlov, M.P. Agricultural commodity producer: assessment of current changes, ways of economic development / M.P. Kozlov // Questions of statistics. 2005. - No. 2. - P. 71-76.
87. Kondrakov, N.P. Accounting: Textbook / N.P. Kondrakov. 4th ed., revised and supplemented. - M.: INFRA-M, 2001. - 640 p.
88. Konkin Yu.A. Depreciation of equipment in agriculture. Economic basis for determining the service life of tractors and machines in agriculture. M.: Selkhozgiz, 1961. - 176s.
89. Korkin S.K. Circulation of funds in socialist reproduction. Kazan: Kazan University Publishing House, 1990. -200 p.
90. A brief dictionary of modern concepts and terms. - 3rd ed., revised. and additional / N.T. Bunimovich, G.G. Zharkova, T.M. Kornilova and others. Comp., total. ed. V.A. Makarenko. M.: Republic, 2000.- 670 p.
91. Krylov, E.I. Analysis of financial results, profitability and production costs: Textbook. Benefit / E.I. Krylov., V.M. Vlasova, I.V. Zhuravkova. M.: Finance and Statistics, 2005. - 720 p.
92. Kuter, M.I. Accounting Theory: Textbook / M.I. Cooter. 2nd ed., revised. I"additional - M.: Finance and Statistics, 2003. - 640 p.
93. Kuter, M.I. The theory of diversity of balances Zh.P. Savary* Text./ M.I. Kuter // Accounting. - 2003. No. 6. - SPS “Consultant Plus”.
94. Kuter, M.I. Accounting theory Text: textbook / M.I. Cooter. 3rd ed., revised. and additional - M.: Finance and Statistics, 2006. - 592 p.
95. Kuter, M.I. Capitalization, decapitalization and recapitalization of costs for the acquisition of fixed assets Text. / M.I. Kuter, V.Yu. Pazderova, E.B. Deliboltoyan // Official materials for accountants. Comments and consultations.-2005.- No. 14.- p. 31-32.
96. Kuter, M.I. On the reserve for the revaluation of fixed assets and the preservation of the initial cost of objects in accounting during their revaluations Text. / M.I. Kutter, D.I. Ponokova, R.I. Mamedov // Everything for an accountant. - 2007. - No. 9. - SPS “Consultant Plus”.
97. Larionov, A.D. Accounting Text: textbook/. HELL. Larionov, A.I. Unread. -M.: TK Welby. Prospekt Publishing House, 2007. 360 p.
98. Larionov, A.D. Accounting financial statements Text: textbook. allowance/ A.D. Larionov, N.H. Karzaeva, A.I. Unread. -M.: TK Welby. ed. Prospect, 2006. 208 p.
99. Larionov, A.D. Accounting and taxation of financial results: textbook - practical guide / A.D. Larionov, A.I. Unread. -M.: TK Welby, Prospekt Publishing House, 2004. 320 p.
100. Lisovich, G.M. Agricultural accounting (financial and managerial): Textbook. Series “Economics and Management” / G.M. Lisovich. Rostov n/d: Publishing center “MarT”, 2002. - 720 p.
101. Luzhkov, Yu.M. Rural capitalism in Russia: a clash with the future: Agrarian question to the government / B.M. Luzhkov. M.: OJSC “Moscow Textbooks and Cartolithography”, 2005. - 128 p.
102. Lyubimtsev Yu.I. Reproduction cycle and depreciation of fixed assets. M.: Economics, 1973. -174 p.
103. Makarieva, V.I. Accounting and taxation of small enterprises (taking into account changes made by Federal Law No. 191 FZ of December 31, 20002) / V.I. Makarieva. - M.: “Tax Bulletin”, 2003. -304 p.
104. Small business in the Stavropol region / Ed. N.M. Nikolaev. Stavropol Regional Committee of State Statistics, 2003.-48 p.
105. Small and medium enterprises. Management and organization / Ed. Pichler J.H., Pleitner H.I., Schmidt K.H. Per. with him. I.S. Alekseeva and G.I. Tokareva. M.: International. Relations, 2002. - 280 p.
106. Malyavkina, L:I. Accounting in organizations applying different taxation regimes / L.I. Malyavkina // Bukh. accounting 2004. - No. 7. - S. - 10-13.
107. Marx K., Engels F. Works: 2nd ed. - M.: Politizdat, 1960: - T.23. 907s.
108. Marx K., Engels F. Works: 2nd ed. M.: Politizdat, 1961. - T. 24. -648 p.
109. Maslova, I.A. Accounting and analytical micro- and macrosystem of Russia and its adaptation to IFRS Text: Monograph / I.A. Maslova.- Tula: Tula State University Publishing House, 2005.- 186 p.
110. Medvedev, M.Yu. Chart of accounts for accounting financial and economic activities of organizations and instructions for its use: Commentary. M.: Yurist, 2001. - 523 p.
111. Methodological recommendations for developing a business plan for the development of an agricultural enterprise, peasant (farm) enterprise / S.M. Chemezov, B.S. Mymrin, A.N. Semin, V.N. Samoilov. M.: Finance and Statistics, 2003. - 24 p.
112. Mizikovsky, E.A. International financial reporting standards and accounting in Russia Text: textbook. allowance / E.A. Mizikovsky, T.Yu. Druzhilovskaya. M.: Accounting, 2006, - 304 p.
113. Mizikovsky, E.A. Valuation at fair value Text./ E.A. Mizikovsky, M.N. Chinchenko // Audit statements. 2006. - No. 12. -SPS “Consultant Plus”.
114. IFRS (IAS) 16 “Fixed Assets” (Electronic resource). - http://www.ippnou.ru/article.php?idarticle=002712.
115. Mudrov, E.A. Accounting of all types of trade Text.:/ E.A. Mudrov.-St. Petersburg. 1846.
116. Mathyos, M.R. The theory of accounting Text: textbook / M.R. Matthews, M.H.B. Perera; lane from English edited by I'M IN. Sokolova, I.A. Smirnova. -M.: Audit, UNITY, 1999. 663 p.
117. Tax planning / E.S. Vilkova, M.V. Romanovsky. St. Petersburg: Peter, 2004. - 634 p.
118. Niedzl, B. Principles of accounting Text: textbook / B. Niedzl, X. Anderson; D. Caldwell. - M:: Finance and Statistics, 1994. 496 p.
119. Nikolaeva, O.E. International Financial Reporting Standards: Textbook. 4th ed. /O.E. Nikolaeva, T.V. Shishkova. M.: Editorial URSS, 2003. - 240 p.
120. Nikolaeva, S.A. Accounting policy of the organization / S.A. Nikolaeva M.: INFRA-M., 2004. - 176 p.
121. Novikova, T.A. Accounting policy of organizations as a tool for tax optimization / T.A. Novikova // Finance. No. 5. - 2003. -S. 24-28.
122. Novodvorsky, V.D. Accounting for small enterprises: textbook. / V.D. Novodvorsky, P.JL Sabanin. M.: TK Welby, Prospekt Publishing House, 2006. -296 p.
123. Novodvorsky V.D., Khorin A.N. New approaches to methods of depreciation of fixed assets // Accounting. - 1996. - No. 7. - P. 37-43.
124. Ogiychuk N. F. Accounting for fixed assets at agricultural enterprises. Kyiv: Harvest, 1990. - 128 p.
125. Pavlov P.M. Wear and depreciation of fixed assets. M.: Gosfinizdat, 1957.
126. Paliy, V.F. International financial reporting standards. / V.F. Paliy. M.: INFRA-M, 2002. - 456 p.
127. Paliy, V.F. Modern accounting. M.: Publishing house "Accounting", 2003. - 792 p.
128. Paliy, V.F. Accounting theory: modern problems. - M.: Publishing house "Accounting", 2007-88 p.
129. Paliy, V.F. Financial accounting: Textbook / V.F. Paliy, V.V. Paly. 2nd ed., revised. and additional -M.: ID FBK-PRESS, 2001. - 672 p.
130. Pankov D.A. Accounting and analysis in foreign countries: Proc. allowance. -Mn.: IP “Ecoperspective”, 1998.-238 p.
131. Pizengolts, M.Z. Accounting in agriculture. T.1. 4.1. Financial Accounting: Textbook. 4th ed., revised. and additional / M.Z. Pizengolts. -M.: Finance and Statistics, 2003. - 488 p.
132. Pizengolts, M.Z. Accounting in agricultural enterprises (according to journal-order form) / M.Z Pizengolts, A.P. Varawa. -M., “Statistics”, 1975. 359 p.
133. Pipko, V.A. Basics of accounting: Textbook and workshop. Library of accountants and auditors. Vol. 4. / V.A. Pipko, N.V. Kulish, A.B. Pipko. Stavropol: Publishing house of St. State Autonomous University "ARGUS", 2004. - 184 p.
134. Pipko, V.A. Accounting and audit of non-current assets. Library of accountants and auditors. Vol. 1. / V.A. Pipko, J.I.H. Bulavin. -Stavropol: Publishing house of St.GAU "AGRUS", 2004. 192 p.
135. Pipko V.A. Accounting for fixed assets and other non-current assets. - Stavropol, 1994. - 150 p.
136. Pipko, V.A. Accounting for auxiliary and service industries: Textbook / V.A. Pipko, V.I. Kuznetsova. Stavropol: Publishing house "AGRUS", 2004.-168 p.
137. Pipko, V.A. Production accounting and calculation of the cost of crop production: educational and practical. allowance / V.A. Pipko. - Stavropol: Publishing house SSAU "AGRUS", 2005. - 192 p.
138. Podolsky, V.I. Accounting information systems: Textbook for universities / V.I. Podolsky, V.V. Dick, A.I. Urintsov. Ed. IN AND. Podolsky.- M.: Audit, UNITY, 1998. 319 p.
139. Popov, V.N. Goal-oriented management in the agro-industrial complex: theory and practice / V.N. Popov. - Stavropol: SSU Publishing House, 1998. 196 p.
140. Pushkin, V.V. Problems of increasing the efficiency of agricultural production in enterprises of various forms of ownership and management / V.V. Pushkin. M.: AgriPress, 2003. - 223 p.
141. Pyatov, M.P. Analysis of the financial stability of an organization / M.P. Pyatov // Accounting monthly BUKH. 1C 2005. - No. 1 - P. 19-23.
142. Separate accounting: accounting and tax. 2nd ed., revised. and additional -M.: Information center of the XXI century, 2001.-416 p.
143. Ryan, B. Strategic accounting for managers: translated from English. Ed. V.A. Mikryukova. / B. Ryan. M.: Audit, UNITY, 1998. - 616 p.
144. Ripoll-Zaragosi, F.B. System analysis of the motivational mechanism of business / F.B. Ripoll-Zaragosi. Rostov-on-Don: Rost Publishing House. Univ., 1995.-76 p.
145. Rudanovsky, A.P. The theory of balance sheet accounting. Introduction to the theory of balance sheet accounting. Balance sheet as an object of accounting Text: /Rudanovsky A.P. - M: Makiz, 1928. - 177 p.
146. Richard, J. Audit and analysis of the economic activities of an enterprise Text. / J. Richard; translation from fr. I. R. Tashchana; edited by J1. P. Belykh. - M.: Audit; Ed. Collection "UNITY", 1997. 375 p.
147. Rybakova, O.B. International and Russian practice of accounting for non-current assets Text./ O.V. Rybakova // Accounting. 2008. -№13. -With. 75-79.
148. Savitskaya, G.V. Analysis of economic activities of agricultural enterprises: Textbook / G.V. Savitskaya. 2nd ed., rev. Mn.: New knowledge, 2002. - 687 p.
149. Savitskaya, G.V. Analysis of the economic activity of an enterprise: Textbook / G.V. Savitskaya. - M.: INFRA-M, 2002. 336 p.
150. Selezneva, N.H. Financial analysis: Textbook. Benefit / H.H. Selezneva, A.F. Ionova. M.: UNITY-DANA, 2002. - 479 p.
151. Selivanov A.I. Fundamentals of the theory of machine aging. M.: Mechanical Engineering, 1971.
152. Senchagov V.K., Ostapenko V.V., Milyaev V.A. Depreciation fund in conditions of production intensification. -M.: Finance, 1975. -190 p.
153. Sergeev, I.V. Taxation of small businesses / I.V. Sergeev. M.: Finance and Statistics, 2003. - 224 p.
154. Smirnova, S.A. Accounting and tax policies of the organization. 2nd ed., revised. and additional -M.: Publishing house "Accounting", 2006. - 368 p.
155. Sokolov, Ya.V. Fundamentals of accounting. / I'M IN. Sokolov. M.: Finance and Statistics, 2003. - 496 p.
156. Soloviev, B.S. Strategic management: Textbook. / B.C. Soloviev. Rostov-on-Don: Phoenix; Novosibirsk: Siberian Agreement, 2002. - 448 p.
157. Solovyova O.V. Foreign accounting and reporting standards. M.: Analytics - Press, 1998. - 288 p.
158. Solovyova, O.V. IFRS and GAAP: accounting and reporting / O.V. Solovyova. -M.: ID FBK-PRESS, 2003. 328 p.
159. Sokolov, V.Ya. Valuation at fair value Text./ V.Ya. Sokolov // Accounting. - 2006. - No. 1. - SPS “Consultant Plus”.
160. Sokolov, M.M. Changes in depreciation policy as a special form of tax impact on economic development, Text. / M.M. Sokolov // “All about taxes.” 2008. - No. 3. - SPS “Consultant Plus”.
161. Sokolov, Ya.V. New chart of accounts and basics of accounting Text: textbook. allowance /I:V. Sokolov. -M.: Finance and Statistics, 2003.
162. Sokolov, Ya.V. Accounting: from origins to the present day Text: textbook. manual for universities / Ya.V. Sokolov. M.: Audit, UNITY, 1996 - 638 p.
163. Sokolov, Ya.V. Fundamentals of accounting theory Text: Monograph / Ya.V. Sokolov. M.: Finance and Statistics, 2000. - 496 p.
164. Sokolov, Ya. V. Dissertation research on accounting and auditing / Ya. V. Sokolov // Accounting. 2008. - No. 22. - P. 5-9.
165. Sokolova, H.A. Management analysis: Textbook / H.A. Sokolova, O.D. Kaverina. -M.: Publishing house "Accounting", 2007. 184 p.
166. Sokolova, I. N. Fixed assets: accounting and tax accounting Text./ I. N. Sokolova // Tax Bulletin. 2006. - No. 7. - SPS “Consultant Plus”.
167. Sorokina, E.M. Accounting and financial reporting Text: textbook. allowance /E.M. Sorokina.- M.: Finance and Statistics, 2006. 192 p.
168. Sotnikova, JT.B. Accounting statements of organizations Text: textbook. allowance / J1.B. Sotnikova; under. ed. Bakaeva A.S. - M.: IPBR-BINFA, 2006. -598 p.
169. Handbook of accounting in agriculture: In 2 Parts I / Ministry of Agriculture of the USSR; Ed. N.G. Belova and F.I. Vaskina. M.: Statistics, 1980. -455 p.
170. Handbook of accounting in agriculture: In 2 Parts 2 / Ministry of Agriculture of the USSR; Ed. N.G. Belova, F.I. Vaskina. M.: Finance and Statistics, 1981. - 343 p.
171. Strategic accounting / Ed. V.E. Kerimova. M.: Omega-JI 2005. -168 p.
172. Tkach V.I. International principles of accounting for depreciation // Economist. -1995. No. 7. - P. 63-71.
173. Tkach V.I., Seferova I.F., Kurseev D.V. Accounting for depreciation and amortization. M.: PRIOR, 2000. - 144 p.
174. Accounting Theory Text: textbook. manual/ed. prof. E.A. Mizikovsky. M.: Economist. 2004.- 555 p.
175. Accounting theory Text: textbook. allowance / edited by prof. N.P. Lyubushina. M.: UNITY-DANA, 2002.-312 p.
176. Teplyakov, A.B. Internal accounting reporting. 100 forms of arbitrary reports for analyzing actual costs Text: textbook. allowance/ A.B. Teplyakov. -M.: Gross Media, 2006. 224 p.
177. Tkach, V.I. Accounting for depreciation Text./ V.I. Tkach, I.F. Seferova., G.E. Krokhicheva, V.A. Proskurina. M.: PRIOR Publishing House. 2001.-476 p.
178. Ushachev, I.G. Prospects for the development of the Russian agro-industrial complex and its role in doubling GDP // Economics of agricultural and processing enterprises. -2005.-No.5.-S. 3-8.
179. Management accounting by type of activity: Lectures and workshop in tables and diagrams / T.E. Gvarliani, E.A. Bykov, E.V. Mostovaya, S.B. Cheremshanov / under. ed. prof. THOSE. Gvarliani. M.: Finance and Statistics, 2007. - 304 p.
180. Management accounting and reporting. Setting up and implementation / Igor Averchev. M.: Vershina, 2006. - 512 p.
181. Filina, F.N. New PBU 1/2008: accounting policy/ Filina F.N. -M.: GrossMedia, 2009.- 52 p.
182. Fastova, E.V. On the main directions of work of the Ministry of Agriculture of Russia on the further development of accounting in agriculture // Economics of agricultural and processing enterprises. - 2005. No. 3. - P.26-33.
183. Fedyaev, A.M. Organization of accounting using journal-order form at agricultural enterprises / A.M. Fedyaev, N:A. Klimtsov: in 2 parts. Ch. G. M.: Rosselkhozizdat, 1987. - 303 p.
184. Fedyaev, A.M. Organization of accounting using journal-order form at agricultural enterprises / A.M. Fedyaev, H.A. Klimtsov: in 2 parts. Part 2. M.: Rosagropromizdat, 1988. - 318 p.
185. Financial accounting: Textbook / Under. ed. prof. V.G. Getman. M.: Finance and Statistics, 2002. - 640 p.
186. Khan, Dietger Planning and control: the concept of controlling: Transl. with him. / Ed. L.G. Golovach, M.L. Lukashevich. / Dietger Hahn, Hungenberg Harald. M.: Finance and Statistics, 2005. - 928 p.
187. Helfert, E. Techniques of financial analysis. 10th ed. / E. Helfert. - St. Petersburg: PeterYu 2003. 640 p.
188. Holt R., Barnes S. Investment planning. M.: Delo LTD, 1994. -120 p.
189. Horngren, C.T. Accounting: managerial aspect: Transl. from English/Ed. I'M IN. Sokolova. / C.T. Horngren, J. Foster. M.: Finance and Statistics, 2004. - 416 p.
190. Khoruzhy, L.I. Problems of theory, methodology, methodology and organization of management accounting in agriculture / L.I. Horuzhy. - M.: Finance and Statistics, 2004. 496 p.
191. Khorin, A.N. Financial reporting of an organization: the concept of physical capital Text./ A.N. Khorin // Accounting. -2001.- No. 9.-s. 63-68.
192. Hendriksen, E.S. The theory of accounting Text./ E.S. Hendriksen, M.V. Van Breda; lane from English I. A. Smirnova; edited by prof. I'M IN. Sokolova. - M.: Finance and Statistics, 2000. 574 p.
193. Chernov, V.A. Economic analysis: trade, catering, tourism business Text: textbook. allowance / V.A. Chernov; edited by prof. M.I. Bakanova. - M.: UNITY-DANA, 2003. 686 p.
194. Chechevitsyna, J1.H. Analysis of financial and economic activities: Textbook / L.N. Chechevitsyna, I.N. Chuev. - M.: VINITI, 2001. - 352 p.
195. Chirkova, M.B. Methodology of accounting and analysis in lending operations of commercial structures. Abstract of the dissertation for the degree of Doctor of Economic Sciences / M.B. Chirkova. - M., 1999.-39 p.
196. Sheremet, A.D. Analysis of financial and economic activities Text: textbook. allowance/ A.D. Sheremet. -M.: IPB of Russia. “IPB-BINFA”, 2003.- 208 p.
197. Sheremet, A.D. Methods of financial analysis Text: textbook. allowance / A.D. Sheremet, R.S. Saifullin. - M.: INFRA-M, 1995. 176 p.
198. Sheremet, A.D. Management accounting Text: textbook. allowance / A.D. Sheremet M.: FBK-PRESS, 1999. - 512 p.
200. Shulman S.I. Fixed assets and depreciation. Mn.: Science and technology, 1977.-240 p.
201. Economics: Textbook. / Ed. Assoc. A.S. Bulatova. M.*: Publishing house BEK, 1996.- 632 p.
202. Economics: Textbook. 3rd ed., revised. and additional / Ed. Doctor of Economics Science prof. A.S. Bulatova. M.: Yurist, 2001. - 896 p.
203. Anthony, R. Accounting: situations and examples: Trans. from English.Ed. and with a preface. A.M. Petrachkova. 2nd ed., stereotype. / R. Anthony, J. Rees. - M.: Finance and Statistics, 2001. - 560 p.
204. Baxter, W.T. (1970). Depreciating assets: The forward looking approach to value/ Abacus, 19 December.
205. Fremgen, J.M. (1986). On the role of depreciation in governmental accounting. The Government Accountants Journal, 10-12.
206. Goldberg, L. (1962). Concept of depreciation, in W.T. Baxter and S. Davidson (Eds), Studies in Accounting Theory. London: Sweet and Maxwell.
207. Institute of Chartered Accountants in England and Wales (1945). Recommendations on Accounting Principles. No. 9: Depreciation of Financial Assets. London: ICAEW.
208. Institute of Chartered Accountants in Scotland (1988). Maring Corporate Reports Valuable. Kogan Page.
209. Lamden, C.W., Gerboth, D.L. and Me Rae, T.W. (1975)/ Accounting for Depreciable Assets. Accounting Research Monograph I, AICPA.
210. New Zealand Society of Accountants (1985). Accounting for Depreciation. SSAP 3, Wellington: NZSA.
211. Walker. R.G. Asset classification and asset valuation. Accounting and Business Research Reporting. Chicago: University of Chicago.(1974).
Please note that the scientific texts presented above are posted for informational purposes only and were obtained through original dissertation text recognition (OCR). Therefore, they may contain errors associated with imperfect recognition algorithms. There are no such errors in the PDF files of dissertations and abstracts that we deliver.
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Posted on http://www.allbest.ru/
Introduction
2.3 Analytical and synthetic accounting of sales of finished products
2.4 Analysis of sales of finished products
Chapter 3. Main directions for improving accounting and reserves for increasing the efficiency of sales of finished products at Radon Poultry Farm LLC
3.1 Improving the organization of accounting for product sales
3.2 Reserves for increasing sales efficiency at Radon Poultry Farm LLC
Conclusions and offers
List of used literature
Introduction
The sale of products, works and services completes the circulation of the organization’s economic assets. The proceeds received from the sale allow it to fulfill obligations to the state budget, banks for loans, workers and employees, suppliers and reimburse production costs. In addition, the sale of products, works and services allows not only to reimburse production and sales costs, but also to make a profit - the most important source of expansion and renewal of production. Failure to fulfill the sales plan causes a slowdown in the turnover of working capital, fines for failure to fulfill contractual obligations to customers, delayed payments, and worsens the financial position of the organization.
Selling products is not only the last, but also one of the most important stages of the business cycle. Its low efficiency can neutralize the entire production process of the organization and put the organization on the brink of bankruptcy. At the same time, the opposite is also true: if an organization is able to quickly and profitably sell its products and receive money for them, this will allow it to remain sustainable and competitive even with some shortcomings in the production process. At the same time, the effectiveness of the sales process, to a greater extent than any other element of economic activity, depends on the organization of its accounting, in particular on the timely and correct documentation of shipped and released products (works, services); clear organization of settlements with customers, monitoring the implementation of the supply plan for the volume and range of products sold, timely and accurate calculation of the amounts received for the products sold, the actual costs of their production and sales, and, ultimately, the amount of profit.
The cycle of production and sale of finished products is the main section of the activity of an agricultural organization. In this cycle, indicators that are significant for users of financial statements are formed, such as sales revenue, cost of products sold and profit (loss) from sales. They reflect the effectiveness of the main activity of an economic entity, its ability to expand its production range, to satisfy the social and material needs of the team, to fulfill obligations to the budget and other organizations.
The problems of increasing the efficiency of the poultry subcomplex in a market system and optimizing its functioning, accounting and analytical support for management ensuring the production of competitive products, remain insufficiently studied, which served as a prerequisite for the study. They also require a scientifically based solution to the problem of increasing the competitiveness of poultry products.
All of the above determined the relevance of the chosen topic.
Issues of accounting and analysis of sales are devoted to the works of V.A. Dobrynina, V.M. Bautina, N.Ya. Kovalenko.
The purpose of this thesis is to study the current state, analyze, search for ways to improve accounting and identify reserves for increasing the efficiency of product sales using the example of a single agricultural organization.
In accordance with the stated goal, the following research objectives are set in the work:
1) a presentation of the theoretical and legal foundations for accounting for sales (sales) of products, problems of revenue recognition and taxation features associated with the sale of products;
2) analysis of the sales process, methods of accounting for these operations;
3) identifying ways to improve organization, accounting and developing main directions for identifying reserves for increasing the efficiency of product sales.
The object of the study was the Radon Poultry Farm LLC in the Dzerzhinsky district of the Kaluga region.
The subject of the study is accounting and analytical support for managing the sales processes of finished products in an organization.
The following methods were used in the work: monographic, calculation-constructive, analytical, abstract-logical and comparative analysis methods.
When conducting the study, the main sources of information were: reference and teaching aids, scientific literature, regulatory documents, periodicals, reporting of Radon Poultry Farm LLC for the period from 2008 to 2012, primary accounting documents of the organization under study.
The thesis consists of an introduction, three chapters, conclusions and proposals, a list of references, including 44 sources and 7 appendices. The work is presented on 73 pages of typed text, contains 14 tables and 2 figures.
Chapter 1. Theoretical and legal foundations of accounting for sales of finished products
1.1 Theoretical aspects and legal basis for accounting for sales of finished products
The release of finished products for organizing the sphere of material production is a necessary condition for effective business activity aimed at making a profit.
Correct formulation and organization of accounting for finished products is necessary to generate information on the basis of which management decisions will be made. Information about the condition and movement of finished products is necessary for calculating the tax base for the sale of finished products (VAT, excise taxes, etc.). The correctness of determining the financial results, the amount of profit remaining at the disposal of the organization, the income tax determined according to tax accounting data depends on how accurately the transactions for the sale of finished products are reflected in accounting and reporting, how accurately its cost is determined.
Finished products (as a type of asset intended for sale) belong to the category of inventories. PBU 5/01 gives the following definition: “Finished products refer to part of the inventories intended for sale, being the final result of the production cycle, as well as completed processing (assembly), assets, the technical and quality characteristics of which comply with the terms of the contract or requirements other documents in cases established by law."
However, N.P. Kondrakov gives the following definition of finished products: “Finished products are the final product of the enterprise’s production process. These are products and products that have been completely processed at the enterprise, meet the requirements of standards and technical specifications, accepted by the technical control department and delivered to the finished product warehouse."
Of the two above definitions, finished products most accurately, completely and clearly reveal the meaning of this concept in PBU 5/01.
In paragraph 6 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, the following main tasks of accounting for inventories in general and finished products in particular are defined:
1) formation of the actual cost of finished products;
2) correct and timely documentation of operations and provision of reliable data on the receipt and disposal of finished products;
3) control over the safety of finished products in places of their storage and at all stages of their movement;
4) control over compliance with the standards of material reserves established by the organization, ensuring uninterrupted production of products;
5) analysis of the efficiency of using finished product inventories.
The accounting legislation does not contain a special definition of the concept of “sale”. It can be indirectly derived from the explanations of the Chart of Accounts for accounting financial and economic activities of organizations and instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000. No. 94n, to account 90 “Sales”.
According to these instructions, account 90 “Sales” is intended to summarize information on income and expenses associated with the organization’s normal activities. This account reflects, in particular, revenue and costs for:
· finished products and semi-finished products of own production;
· purchased products (purchased for completion);
· goods;
· forwarding and loading and unloading operations;
· communication services, etc.
The definition of the term “sales” in the instructions for using the Chart of Accounts is to establish a list of business transactions of organizations that qualify as sales for accounting purposes. Thus, sales for accounting purposes are understood as business transactions that are the usual subject of the organization’s activities and aimed at generating income, involving the purchase and sale (exchange) of goods by the organization, the performance of work by the organization, the provision of services by the organization, as well as the provision or exploitation of rights.
In tax legislation, the definition of the concept of “sale” is given in paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, according to which the sale of goods, work or services by an organization is recognized as the transfer on a reimbursable basis (including the exchange of goods, work or services) of ownership of goods, the results of work performed by one person to another person, and in cases specifically provided for by the Tax Code Code of the Russian Federation, transfer of ownership, results of work performed by one person to another person, provision of services by one person to another person - free of charge.
In the Civil Code of the Russian Federation, the tax concept of the sale of goods and the accounting concept of the sale of goods correspond to transactions that involve the transfer of ownership of real property from one party to the contract to the other. The most typical examples of such business transactions are purchase and sale transactions and barter.
In accordance with paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (product) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it. According to paragraph 1 of Art. 567 of the Civil Code of the Russian Federation, under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another.
In some literary sources we find the following definitions:
“Sales of goods and services - the sale of property, manufactured goods and services or their resale, accompanied by the receipt of cash proceeds; alienation of property for compensation."
“Sales are the sale of manufactured or resold goods and services, accompanied by the receipt of revenue.”
The conducted research into the concept and essence of the sales process allowed us to develop its definition. The sales process in the study is defined as the process of bringing products to the consumer, in which, on the one hand, ownership rights to the object of sale are transferred from the seller to the buyer, and on the other hand, the expected receipt of economic benefits is recognized - revenue (in cash or equivalent form). Thus, during the sales process, a comparison of income and expenses is carried out, which makes it possible to determine the financial result of the sales process - profit, loss or break-even.
The rules for reflecting sales in accounting are determined by the requirement of clause 2 of Art. 8 of the Law of the Russian Federation “On Accounting”, according to which “property that is the property of an organization is accounted for separately from the property of other legal entities owned by this organization.”
This requirement reveals two rules for accounting for tangible assets, established by the accounting provisions “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99), approved by orders of the Ministry of Finance of Russia dated 05/06/99 No. 32n and No. 33n, respectively , and instructions for using the Chart of Accounts for accounting the financial and economic activities of an organization.
The first rule determines the moment of placing (capitalization) of property on the organization’s balance sheet and the moment of writing it off from the balance sheet as the date the organization acquired the right of ownership of this property and the date the organization lost the right of ownership of these assets. accounting products organization revenue
Consequently, the reflection of property in an asset on the organization’s balance sheet is determined not by its actual location, but by the existence of ownership rights to this property. An organization can own property, but not be its owner, and vice versa.
The second rule is that property owned or in the possession and use of an organization, but not its property, is reflected in off-balance sheet accounts.
Sales of products (works, services) are carried out, as a rule, through a supply agreement, commission, etc., commercial contracts, or through retail sales. Products, works and services are considered sold when ownership of them transfers from the seller to the buyer, from the manufacturer to the consumer. From this moment on, their cost is included in the volume of revenue and income of the organization. The volume of revenue from the sale of products, work performed and services provided is the most important indicator that characterizes the financial activity of a commercial organization or production organization. In the accounting of an organization, revenue is accepted in an amount calculated in monetary terms equal to the amount of receipt of funds, other property or in the amount of accounts receivable that have arisen.
In accounting, revenue from the sale of products, works and services is recognized subject to the following conditions (clause 12 of PBU 9/99):
a) the organization has the right to receive this revenue arising from a specific agreement or confirmed in another appropriate manner;
b) the amount of revenue can be determined;
c) there is confidence that as a result of a specific transaction there will be an increase in the economic benefits of the organization;
d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (service provided);
e) the expenses that have been incurred or will be incurred in connection with this operation can be determined.
If at least one of the above conditions is not met in relation to cash and other assets received by the organization as payment, then the organization’s accounting records recognize accounts payable, not revenue.
Upon receipt of advance payment for goods, all conditions defined by clause 12 of PBU 9/99 as necessary for recognition of revenue in accounting are met:
1) the contract concluded with the buyer determines the right to receive proceeds;
2) the amount of revenue is determined by the contract, invoices issued and the amount of funds actually received;
3) an asset was received in payment for goods - cash;
4) ownership of the goods has passed to the buyer;
5) expenses associated with the sale are defined as the cost (purchase price) of goods.
In an unstable economic situation in the country, there is a problem of non-payments or delays in payments for sold products. In this regard, one of the problematic aspects of accounting for product sales is the inconsistency of accounting and tax legislation regarding the choice of method for determining revenue from product sales. In accordance with the Chart of Accounts and the Tax Code of the Russian Federation, the amount of proceeds from the sale must be reflected immediately after ownership of the products sold has transferred to the buyer. As a rule, this happens at the time of shipment of products. Immediately after recording revenue and writing off the cost of products sold, it is necessary to make entries for the calculation of taxes that are part of the price (VAT, excise taxes, etc.). As is known, for tax purposes, an organization must take into account sales revenue at the time of shipment of products (accrual method), then taxes on revenue are accrued after the transfer of ownership of the products shipped to the buyer.
Before the entry into force of Federal Law No. 119-FZ of July 22, 2005, for tax purposes, the organization’s sales revenue was used in one of two methods: at the time of shipment and at the time of payment for the products (cash method) - taxes were accrued after payment for the products by the buyer, at the moment Only the method at the time of shipment applies.
However, it is possible to highlight the disadvantages of the “per shipment” method, which are noticeable when calculating VAT, which the organization has to pay to the budget on amounts that have not yet been received in payment for shipped products. And also when determining the tax base for income tax: in the case where sales will be determined “by shipment”, a situation is possible when the amount of income tax due for payment in certain reporting periods (months) may be significantly higher than the entire amount temporarily free funds of the organization. It should also be noted that this method uses account 62 “Settlements with buyers and customers”, which reflects the debt of recipients of products and is shown at sales prices. In this case, this account corresponds by debit directly with the credit of account 90 “Sales”, and by credit - with accounts for cash accounting.
In the event that revenue from the sale of shipped products (goods) cannot be recognized in accounting for a certain time, all information on the availability and movement of these products is summarized in account 45 “Goods shipped”, intended for these purposes, as well as for accounting for finished products, transferred to other organizations for sale on a commission basis.
Goods shipped are accounted for on account 45 “Goods shipped” at a cost consisting of the actual production cost and expenses for shipping products (goods) (if they are partially written off).
In addition, it should be noted that management accounting is the link between the accounting process and the management of the organization.
In management accounting, it is mandatory to account for costs not only for the organization as a whole, but also for centers of responsibility and places where costs are generated within the organization.
The center of responsibility is understood as a sphere, area of activity, headed by a responsible person (manager), who has the right and opportunity to make management decisions within his area of activity (team, etc.).
A cost location is a territorially separate division of an organization where costs are incurred. Moreover, it is always associated with the individual personal responsibility of an official.
When organizing accounting by responsibility centers, it is important to clearly define the scope of powers, rights and responsibilities of the managers of each center. At the same time, the degree of detail in planning (budgeting), identifying cost accounting objects, and cost composition must be sufficient for analysis and management decision-making.
Responsibility centers are most often separated according to a functional principle: production, supply, sales, management.
Responsibility centers in production are decisive in achieving the final results of the organization’s activities, since it is here that products are directly manufactured, work is performed, and services are provided. Each responsibility center usually consists of several cost centers and, in addition, includes costs that do not have a clearly defined location of operation.
After isolating the centers of responsibility and cost locations, the organization determines the standard or maximum allowable amount of costs for each type of expense. Their actual value is taken into account on the basis of primary documents in absolute amounts or by identifying and algebraically summing deviations from the norms.
The center of responsibility for supply controls not only the costs of purchasing and procuring inventory, but also the amount of material reserves, the efficiency of warehouse operations, and the quality of material resources.
The management responsibility center performs functions related to the overall management of the organization, no less important than the previous responsibility centers. This includes the general management of the organization and specialized functions related to planning, accounting, financial organization, control, etc.
From the point of view of control over the size and efficiency of cost centers and responsibility centers within an organization, a distinction is made between the method of cost budgeting and the method of comparing costs and productivity. In the first case, for each place of expenditure or center of responsibility, a budget (estimate) of costs is drawn up and, based on the accounting data of their actual value, compliance with it is monitored. The deviation between the estimate and the actual value is characterized by a change in the level of costs of the corresponding cost center or responsibility center in comparison with the standards on the basis of which the estimate was made.
When using the method of comparing costs and productivity (volumes of production, work, services) for each division of the organization, deviations caused by changes in the value of productivity or the degree of utilization of production capacity and the level of costs of cost centers or responsibility centers are identified. The methodology for calculating and analyzing deviations depends on the type of standard accounting of actual costs used, that is, on what cost (full or reduced) it is carried out at.
Thus, the implementation process completes the circulation of the organization’s economic assets, which allows it to fulfill obligations to the state budget, the bank for loans, workers and employees, suppliers and reimburse production costs. Failure to fulfill the implementation plan causes a slowdown in the turnover of working capital, fines for failure to fulfill contractual obligations to customers, delayed payments, and worsens the financial position of the organization.
Organizing accounting by cost centers and responsibility centers allows you to decentralize cost management, monitor their formation at all levels of management, use specific methods of cost control taking into account the specifics of the activities of each department, identify the culprits of unproductive costs and, ultimately, ensure a significant increase in economic efficiency management.
The release of finished products to customers is usually documented using invoices. Depending on the industry specifics, organizations can use specialized forms of invoices and other primary documents indicating the required details.
As a standard form, you can use form No. M - 15 “Invoice for the release of materials to the third party”, approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a.
The basis for issuing invoices is the orders of the head of the organization or a person authorized by him, as well as an agreement with the buyer (customer).
The guidelines for accounting for inventories recommend the following procedure for accounting for the supply of finished products:
a) at the finished product warehouse or in the sales department (another similar division of the organization), 4 copies of the invoice are issued;
b) 4 copies of the invoice are transferred to the accounting service of the organization for registration in the invoice register for the release of finished products and their signature by the chief accountant or a person authorized by him;
c) the accounting service returns the signed invoices to the sales department (another similar division of the organization), where one copy remains with the financially responsible person (storekeeper) as a supporting document for the release of finished products from the warehouse, the second serves as the basis for issuing an invoice; the third and fourth copies of the invoice are transferred to the recipient (buyer) of the finished product. On all copies of the invoice, the recipient (buyer) is required to put a signature certifying the fact that the finished product has been transferred to him;
d) when exporting finished products through a checkpoint (checkpoint), one copy (fourth) of the invoice remains with the security service, one of the copies (third) - with the recipient as an accompanying document for the cargo (finished products);
e) the security service registers invoices for exported finished products in the cargo registration journal and transfers them to the accounting service according to the inventory. The accounting service makes notes about the export in the journal of registration of invoices for the export (sale) of finished products;
f) the accounting service, together with other divisions of the organization (sales department, security service, etc.), systematically reconciles data on finished products and other material assets released from the warehouse with data on their actual export by comparing the data in the corresponding columns in the invoice register for the release of finished products with invoices.
Based on invoices for the release of finished products and other similar primary accounting documents, the organization (usually the sales department) issues invoices in the established form in two copies: the first is sent or transferred to the buyer no later than ten days from the date of shipment of the products, and the second remains with supplier organization for reflection in the sales book and calculation of value added tax.
In accordance with PBU 9/99, “an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).”
The income of the organization, depending on its nature, the conditions for receiving it and the direction of the organization’s activities, is divided into income from ordinary activities and other income. Income from ordinary activities is revenue from the sale of products and goods, receipts associated with the performance of work and the provision of services.
The financial result from the sale of products (works, services) is determined by account 90 “Sales”. This account is intended to summarize information about income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account, in particular, reflects the revenue and cost of finished products. Let us present the main correspondence accounts for transactions accounting for sales of finished products (Table 1.1.) and analyze them:
Table 1.1 - Correspondence accounts for transactions accounting for sales of finished products
|
Corresponding accounts |
||||
|
The amount of revenue from the sale of goods, products, work performed, services rendered is recognized |
||||
|
The write-off of the cost of goods, products, works, services sold is reflected. |
20, 41, 43, 44, 45 |
|||
|
The write-off of expenses for the sale of products is reflected |
||||
|
VAT is reflected on proceeds from the sale of products, work performed, services provided in cash to individuals |
||||
|
A loss from product sales was identified |
||||
|
The financial result from the sale of products is written off: Profit |
The amount of revenue from the sale of products, goods, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and in the debit of account 62 “Settlements with buyers and customers.” At the same time, the cost of sold products, goods, works, services, etc. is written off from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 45 “Shipped goods”, 20 “Main production”, etc. in debit account 90 “Sales”.
In organizations engaged in the production of agricultural products, the credit of account 90 “Sales” reflects the proceeds from the sale of products in correspondence with account 62 “Settlements with buyers and customers”. In the debit of account 90, the actual cost of production is written off from the credit of the product accounting accounts. In those industries where the actual cost of production is determined at the end of the year (crop production, etc.), during the year the planned cost of production is written off to account 90. At the end of the year, the deviation of the actual cost of production from the planned one is determined, and the identified deviation is written off from the debit of account 90 from the credit of the product accounting accounts (additional posting or the “red reversal” method).
The following subaccounts can be opened for account 90 “Sales”:
90-1 “Revenue”;
90-2 “Cost of sales”;
90-3 “Value added tax”;
90-4 “Excise duties”;
90-9 “Profit/loss from sales”.
Subaccounts 90-1, 90-2, 90-3, 90-4 take into account, respectively, the received proceeds from the sale of products, the cost of products sold, accrued VAT and excise taxes.
Subaccount 90-9 “Profit/loss from sales” is intended to identify the financial result from sales for the reporting month.
Analytical accounting for account 90 “Sales” is carried out for each type of product sold, goods, work performed and services rendered, and, if necessary, in other areas.
1.2 Legal regulation of accounting for sales of finished products
The main regulatory documents governing the accounting of finished products and their sale are:
1. Civil Code of the Russian Federation Parts I - IV. Federal Law of November 31, 1994 No. 51-FZ (adopted by the State Duma on October 21, 1994) (as amended by subsequent amendments and additions).
This regulatory act regulates property rights, the procedure for concluding and terms of transactions and contracts between sellers and buyers, the occurrence of obligations, the timing of their fulfillment, as well as sanctions for non-fulfillment or improper fulfillment of obligations. All of the above is reflected in the accounting of sales of finished products (work performed, services provided) and the accounting (financial) statements of business entities. Thus, Chapter 30 “Purchase and Sale” establishes the general procedure for concluding and terms of basic agreements for the sale of products by agricultural organizations: purchase and sale agreements and their varieties: supply, contracting and retail purchase and sale, as well as other agreements used in economic activities by economic entities . Chapter 46 “Settlements” defines the types of payments and the main forms of non-cash payments used in payments for the supply of agricultural products, as well as in other cases.
2. Tax Code of the Russian Federation. Part 2. Federal Law of 05.08.2000 No. 117-FZ (as amended by subsequent amendments and additions).
The Tax Code considers issues related to taxation of the process of selling finished products (work performed, services provided). This document reflects the basic concepts and criteria of taxation, the terms, procedure and features of the calculation and payment of taxes. Yes, Art. 39 - 40 defines the concept of “sale” and facts of economic life that are not recognized as sales, as well as the principles for determining prices for tax purposes. Chapter 21 “Value Added Tax” Art. 167 establishes the procedure for determining the date of sale of goods (works, services), requirements for issuing invoices and maintaining a log of received and issued invoices, as well as the procedure for applying tax deductions and assigning tax amounts to the costs of selling finished products (work performed, services provided). Chapter 22 “Excise Taxes” contains an open list of excisable goods, reveals the concept of the tax warehouse regime and establishes a general procedure for determining the date of sale of excisable products. Chapter 25 “Organizational Income Tax” reflects the definitions of the concepts of income and expenses associated with the sale of products, reveals the procedure for recognizing income and expenses for the purposes of calculating and paying income tax, as well as the procedure for maintaining and features of tax accounting for income and expenses from sales. The Tax Code also contains Section VIII “Special Tax Regimes,” which discloses the requirements for recognizing income and expenses from the sale of products by business entities that calculate and pay taxes under a special tax regime.
3. Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ.
This law regulates the accounting of sales of products (works, services) and goods as a type of business transactions, since it defines business transactions as an object of accounting, explains the rules for reflecting business transactions in primary documents and accounting registers, the rules for assessing property and liabilities, as well as the procedure for making an inventory of property and liabilities.
4. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.
This provision examines in more detail the general points set out in the Federal Law “On Accounting”. The procedure for documenting business transactions and maintaining accounting registers, the procedure for assessing property and liabilities, and conducting an inventory are specified. In addition, the procedure for compiling and submitting financial statements is regulated, the basic rules for consolidated financial statements are set out, and the procedure for storing accounting documents established in accordance with the rules for organizing state archival affairs is provided.
5. Regulations on accounting of inventories - PBU 5/01. Approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n (as amended by Order of the Ministry of Finance of the Russian Federation dated 03/26/2007 No. 26n)
This provision is an important regulatory document for the legal regulation of accounting for sales of finished products (work performed, services provided). The regulation provides a list of assets related to the inventories of legal entities, defines the procedure for their evaluation and release into production, as well as their reflection in the accounting (financial) statements.
6. Accounting regulations “Income of the organization” - PBU 9/99. Approved by order of the Ministry of Finance of the Russian Federation dated 05/06/1999 No. 32n (as amended by orders of the Ministry of Finance of the Russian Federation dated 09/18/2006 No. 116n and dated 01/27/2006 No. 156n).
This provision presents the basic definitions of an organization’s income: income from ordinary activities, other income involved in the formation of the final financial results of the production and marketing activities of organizations and representing the basis for calculating taxes and reflected in the “Profit and Loss Statement”. In addition, the regulation sets out the general procedure for recognizing income in accounting, and also provides the procedure for disclosing information about the organization’s income in the accounting (financial) statements.
8. Accounting Regulations “Accounting Policy of the Organization” - PBU 01/2008. Approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n (as amended by Order of the Ministry of Finance dated October 6, 2008 No. 106n)
Many performance indicators of the enterprise or organization depend on the method chosen by the organization or enterprise for evaluating finished products and recognizing revenue from its sales. One of these indicators, which is the most significant, is the amount of taxable revenue, and, consequently, the amount of net profit that the organization will receive after paying all taxes and fees.
9. Accounting Regulations “Expenses of the Organization” - PBU 10/99. Approved by order of the Ministry of Finance of Russia dated May 6, 1999. No. 33n. (as amended by orders of the Ministry of Finance dated December 30, 1999 No. 107n, dated March 30, 2001 No. 27n, dated September 18, 2006 No. 116n, dated November 27, 2006 No. 156n)
This provision reveals the general procedure for recognizing and determining the organization’s expenses and establishes the procedure for disclosing information about the organization’s expenses in the financial statements. In relation to accounting for sales of finished products (works, services) and goods, this document contains an open list of expenses, on the basis of which the cost of products (works, services) is formed and the final financial result from sales of products (works, services) is determined.
10. Chart of accounts for the financial and economic activities of the organization and Instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended by order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 115n).
The chart of accounts does not occupy a dominant place in the system of regulatory regulation of accounting, but it does have a clear classification of accounting objects. Finished products, according to this document, can be accounted for on account 10 “Materials”, on account 43 “Finished Products”, on account 41 “Goods”, etc.; and its implementation - on account 90 “Sales”, on account 76 “Settlements with various debtors and creditors”, etc.
11. Guidelines for accounting of inventories. Approved by order of the Ministry of Finance dated December 28, 2001 No. 119n.
According to the Methodological Guidelines for Accounting for Inventories, “finished products are part of inventories intended for sale (the final result of the production cycle, assets completed by processing (assembly), the technical and quality characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law).
12. Methodological recommendations for accounting of production costs and calculation of the cost of products (works, services) in agricultural organizations, approved by the Ministry of Agriculture of the Russian Federation dated June 6, 2003 No. 792
The above-mentioned methodological recommendations consider the general provisions for cost accounting and calculating the cost of products (works, services) and characterize in detail the composition of costs (concept, classification of costs), on the basis of which the full cost of products, works, services is formed.
Chapter 2. Current state of accounting and analysis of sales of finished products
2.1 Organizational, legal and economic characteristics of Radon Poultry Farm LLC
Limited Liability Company "Poultry Farm "Radon" is one of the modern organizations for the production of broiler meat and its processed products.
Location of the limited liability company Radon Poultry Farm: Russian Federation, Kaluga region, Dzerzhinsky district, Dubinino village, Tsentralnaya street 2A. It is located in its northwestern part; located 40 km from the city of Kaluga and 180 km from the city of Moscow.
The limited liability company Radon Poultry Farm was created in accordance with the legislation of the Russian Federation and operates on the basis of the current legislation of the Russian Federation and the Charter of the Company. Consequently, it must meet all the requirements specified in the Law “On Limited Liability Companies” No. 14-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on January 14, 1998).
Limited Liability Company Poultry Farm "Radon" is a business company established in 1999 by several persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents; The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the contributions they made.
Participants of the company who have not fully contributed to the authorized capital of the company bear joint liability for its obligations to the extent of the value of the unpaid part of the contribution of each of the participants of the company.
Organizational management structure of the organization - linear - functional. (Annex 1)
Founders: Stepanyan Andrey Akopovich - 77.7%, Stepanyan Larisa Georgievna - 22.3%. General Director: Stepanyan Andrey Akopovich. Authorized capital 19 million rubles.
Radon Poultry Farm LLC owns land plots with a total area of 73 hectares, which house 10 poultry houses, 1 parent flock poultry house, an incubator, refrigeration chambers, mechanical workshops, a canteen, an administrative building, and a store building. Industrial production of broilers occurs according to a technological schedule that ensures rhythmic, year-round rearing. With the use of fully rational dry feed that meets the biological needs of the poultry body and allows you to obtain high-quality products at a cost of 2.5-3 kg per 1 kg of gain.
Strict compliance with veterinary and sanitary rules ensures high safety of the birds. The production cycle is 44-45 days. In addition, the Poultry Farm has a closed production cycle and is virtually waste-free. The elite parent flock produces eggs, which in turn are sent to the incubator, where chicks are hatched in an automatic temperature mode; these volumes provide 100% of the need for young animals. The young animals are sent to poultry houses at one day of age. After 44-45 days, the poultry enters the slaughterhouse, where the poultry is slaughtered, then the poultry meat is cut and packaged. All production stations mainly use automatic mode, with minimal use of manual labor. In the production of poultry meat, a new technology for floor housing of broilers is used, which meets all European standards, a unique technology for raising and feeding broiler chickens with environmentally friendly feed of plant origin without the use of artificial biological additives, growth accelerators, which gives poultry meat an extraordinary taste. Consistent modernization of production, flexible pricing policy, guarantee of environmental safety of products, use of internal economic reserves, as well as the availability of qualified personnel allow the poultry farm to ensure a stable increase in profitability.
In the first year, Radon Poultry Farm LLC kept records using a simplified system, and since 2000. began to generate complete annual financial statements.
Radon Poultry Farm LLC uses a journal-order form of accounting.
To evaluate the performance of an organization, specific indicators are needed that reflect the influence of various factors on the production process. Only a system of indicators allows for a comprehensive analysis and drawing reliable conclusions about the main directions for increasing production efficiency.
For a general characteristic, we calculate the specialization coefficients using the following formula:
Ksp = ЇЇЇЇЇЇЇЇЇЇЇЇ
where Ksp is the specialization coefficient;
Vt is the share of a particular industry in the total volume of commercial products;
N is the serial number of a separate industry based on the share of each type of product in the ranked series.
Moreover, if the coefficient of specialization (Ksp) is equal to 0.2, then the organization has a weak level of specialization; if it is in the range from 0.2 to 0.4 - average; if from 0.4 to 0.6 - high; above 0.6 - deep.
Ksp 2008 =75.2; Ksp 2009 = 78.8; Ksp 2010 = 79.9; Ksp 2011=80.3;
KSP 2012=80.5
The specialization coefficient increases over the years; its value indicates a deep level of specialization.
We begin our analysis by considering the size and structure of commercial agricultural products.
Table 2.1 - Size and structure of commercial agricultural products
|
products |
Amount of revenue, |
Monetary structure revenue, % |
Deviation in structure |
||||||
|
Livestock |
|||||||||
|
Other livestock products |
|||||||||
|
Livestock products of own production, sold in processed form |
|||||||||
|
Total for agricultural production |
The table shows that the amount of revenue varies differently in different years for different types of products. But the most profitable year for livestock farming in general was 2010.
In other years, most of the structure of the money supply was occupied by the production of other livestock products, but in 2010 its quantity decreased significantly, but the production of eggs and livestock products of its own production increased in 2011 and 2010, which indicates the development of the organization’s production capabilities.
The indicators of the size and structure of commercial agricultural products discussed above do not allow us to characterize the effectiveness of the organization. It can be more fully analyzed using special indicators of the size of agricultural production, which are presented in table 2.2
Table 2.2 - Size of agricultural production
|
Indicators |
2012 in % to |
|||||||
|
1.Gross agricultural output (at cost), thousand rubles. |
||||||||
|
2. Produced: Eggs (pcs.) Bird (ts.) |
||||||||
|
3. Average annual number agricultural workers, people |
||||||||
|
4. Average annual cost fixed assets production, thousand rubles |
||||||||
|
5. Total area of agricultural land, hectares |
||||||||
|
Average annual livestock, thousand heads. |
Analysis of this table shows that production increases from year to year, this applies to such finished products as eggs and poultry.
A noticeable increase in the number of employees, the number of which in 2012 increased compared to 2008 by 27.16%, and by 22.62% compared to 2009; and by 2012 the average annual number of employees was 103 people. There is an increase in the average annual cost of fixed assets of main production, except for 2011, in which there was a decrease of 32.4% compared to 2010. The increase is explained by the purchase of new equipment and the commissioning of new equipment. The average annual number of animals increases every year. All this indicates an improvement in the financial condition of the organization.
For a more in-depth analysis, we need to study the main economic indicators of Radon Poultry Farm LLC. To do this, we calculate Table 2.3. (Appendix 2)
As can be seen, the production of marketable products per 100 hectares of agricultural land also increases every year by 37.9% compared to 2008 and by 1.3% compared to 2011. This is due to the increase in each year of the average annual cost of fixed assets.
Analyzing Table 2.3, we can conclude that Radon Poultry Farm LLC is quite profitable. The organization has significantly increased wages: by 85.5% compared to 2008, and by 2.6% compared to 2011. This can be explained by inflation, as well as an increase in labor productivity every year, and therefore an increase in profits from product sales.
The solvency of the organization is not in doubt. The organization has excellent chances for further development.
2.2 Documentary and legal registration of operations in the process of sales of finished products
The success and efficiency of a production organization, the possibility of improving financial performance indicators, and thereby expanding production capabilities to realize the main goal of creating a commercial organization - obtaining the maximum possible profit - largely depend on the organization of the sales process and settlements with customers for sold products.
Features of the organization of sales and settlements with customers is a defining moment in organizing the accounting of these processes. This question is directly related to the choice:
Primary and consolidated accounting registers;
Options for determining revenue from the sale of products - at the time of accrual or cash method;
Options for analytical and synthetic accounting in accounts, etc.
These issues should be reflected and enshrined in the accounting policies of the organization.
The shipment and release of products is handled by the sales department (commercial and marketing service) of the organization. Employees of this service enter into contracts with customers, draw up documents for shipped products, keep operational records of the movement of products in the warehouse, monitor the fulfillment of contractual obligations, and the timely receipt of funds from customers.
The relationships between organizations in the process of selling products are determined at the time of concluding an Agreement for the supply of products. Under the contract, the seller undertakes to transfer ownership of the product to the buyer, and the buyer undertakes to accept and pay for it. This agreement is concluded with all buyers of products and contains the following aspects: date and number of the agreement, name of the buyer and supplier, range of products sold, product quality, delivery procedure and terms, prices and conditions for changing them, payment procedure (form and terms of payment), responsibilities and responsibilities of the parties, additional conditions. At the end of the agreement, the addresses and details of the parties are indicated. The agreement is signed by the managers and certified with seals.
When concluding an agreement, the buyer gets acquainted with the range and samples of products produced by the poultry farm, receives a Price List with prices for all types of products and certificates for the products that interest him. The conditions for accepting annual updated applications for products are negotiated in order to avoid incomplete satisfaction of demand or undesirable balances of unsold products due to the specifics of the product.
Products are sold at free selling prices, increased by the amount of VAT. Prices for products are reviewed monthly and change depending on inflation, the current market price, the pricing policy of competitors, changes in prices for raw materials, materials, services, etc. Price changes are provided for by the terms of the contract.
Delivery of goods can be carried out in two ways:
1) transport of the poultry farm - in this case, the buyer will reimburse the poultry farm for transportation costs;
...Similar documents
Rules for accounting and evaluation of finished products. Analysis of the main financial indicators of activity and features of the organization of accounting for finished products using the example of JSC AK Transneft. Ways to improve accounting for the production, shipment and sale of finished products.
course work, added 12/28/2013
Legal regulation of accounting for the release of finished products, features of synthetic and analytical accounting. Assessment of organizational accounting for the production of finished products at an enterprise using the example of Leader LLC and ways to improve this accounting.
course work, added 04/24/2011
Legal regulation, organization and assessment of finished product accounting. Inventory of finished products and recording of defects. Features of accounting for the sale of finished products. Accounting for finished products using the example of the Wimm-Bill-Dann company.
course work, added 12/06/2010
Consideration of the regulatory framework for regulating accounting and audit of finished products. Study of the accounting and evaluation procedure for finished products. Study of the organization and methodology of operations for the shipment and sale of goods. Conducting an audit at a specific enterprise.
course work, added 06/14/2014
Acquaintance with the main activities of the Agricultural Association "Rodina" of the Novousmansky district of the Voronezh region, analysis of the state of accounting and audit of sales of finished products. Characteristics of the financial condition of the enterprise, basic recommendations for eliminating shortcomings.
course work, added 08/11/2013
Analysis of sales of services of the company "Kolbasa Torg" LLC. Economic characteristics of the conditions and results of the company's production activities. The role and tasks of accounting and analysis of product sales. Ways to improve accounting for product sales.
course work, added 06/10/2013
Regulatory framework for recording product sales. Features of synthetic and analytical accounting. Accounting for the release of products into the plant. The main directions for increasing sales profits. The role and tasks of accounting and analysis of product sales.
thesis, added 08/01/2009
Economic analysis and audit of annual reporting and sales of finished products at the enterprise. Development and implementation of recommendations for improving the organization of accounting, control and management of sales of finished products at Korkinsky Mechanical Plant LLC.
thesis, added 05/21/2015
Basic regulatory documents and forms for products (works, services), their assessment, standard postings. Methods for accounting for product sales. Study of the influence of contractual policy on the sales process. Improving their accounting and documentation.
course work, added 12/16/2014
Evaluation and accounting of sales of finished products. Documentation of the movement of goods, basic postings. Optimization of production and sales processes of JSC Mariyskoye. Accounting system for product sales, analysis of its volume and structure.
Scientific research in the field of information support for decisions in commercial organizations in the context of the current tax policy is becoming increasingly relevant. The globalization of economic processes with increased competition in domestic and foreign markets requires the management of commercial organizations to pay increased attention to tax risks and the tax burden that influence the results of their activities.
Russian organizations, in accordance with the law, formulate an accounting policy that identifies specific provisions related to tax accounting and the formation of the tax base and taxes paid. Moreover, in practice, greater emphasis is always placed on the tax base of the corporate income tax, reflection of methods and methods for recognizing and assessing income and expenses for tax purposes, reporting deferred tax liabilities and deferred tax assets, etc.
The impact of the tax burden on the financial results of the activities of commercial organizations requires a balanced and developed tax policy for the future as an independent document that regulates not only the reflection of certain indicators in tax accounting, but also the processes of planning tax payments, taking into account changes in key development indicators, in particular, production volumes and revenues, production and sales costs; calculation of tax burden indicators and analysis of their dynamics for all types of taxes, as well as total internal control of the tax bases available to the organization.
That is, the tax policy of an organization acts as part of the overall economic policy and development strategy, the implementation of which may be the responsibility of the tax management system (if one is created in the organization) or planning, accounting, analysis and control services vested with relevant functions in the field of tax management and management tax risks.
Since the legal forms and types of activities of commercial organizations differ in industry specifics, belonging to a certain material sphere (production, trade, services, etc.), the use of different tax regimes with the possibility of obtaining various tax benefits, etc., the content of tax policy Each organization will have its own characteristics. However, it is possible to identify a unified set of main directions of tax policy for all commercial organizations:
- planning tax payments and tax burden indicators;
- identification, identification and assessment of tax risks;
- monitoring the status and preservation of the tax base of each tax in the optimal amount corresponding to the policies and indicators of tax planning;
- analysis of the impact of the tax burden on key indicators of the current and strategic development of the organization (tax optimization);
- internal control over the organization and maintenance of tax accounting for income tax and other taxes paid, tax regimes.
If we take into account all types of activities carried out by a particular commercial organization, then when formulating tax policy it is important to outline the range of issues that require implementation for a particular type of activity. It is possible to select priority activities that have the greatest impact on achieving the planned level of strategic development indicators.
In the economic literature, in addition to tax policy, great importance is attached to contractual policy, since almost all types of activities, production and sales of products, organization of services, etc. depend on the volume of concluded contracts. In this regard, we can consider contractual policy as an element of tax policy, highlighting in the latter areas and measures that allow optimizing the impact of the tax burden on contract prices, developing contract terms taking into account possible tax risks, etc.
In the economic literature one can find different attitudes towards the definition and procedure for forming the tax policy of organizations and maintaining tax records. Most authors are inclined to the idea of organizing tax accounting on the basis of accounting, explaining this by the possibility of reducing costs, on the one hand, and improving the quality of primary information used in tax accounting. You can find the opposite opinion: “tax accounting involves a new accounting methodology, a full accounting cycle, which is organized in tax accounting registers.”
The author expressed this position in connection with the justification of tax accounting for corporate income tax, but when expanding the boundaries of tax accounting and reflecting tax bases for other types of taxes, it will be difficult to follow this position. The close connection of taxes paid with the indicators of the formation of financial results of a commercial organization is manifested, first of all, due to the possibility of accounting and analytical support and the allocation in this support of information on tax bases for: corporate property tax, value added tax, excise tax, land tax, etc. (Fig. 1).
The capital turnover of a commercial organization, including the stages of supply, production, sales (sales), allows you to organizationally present the dependence of indicators in the formation of the financial result of activities. Each key financial indicator (revenue, cost, profit and net profit) has a tax component. Along with sales revenue, organizations receive from buyers VAT and excise taxes, which are subject to transfer to the budget after the necessary calculations for offset of “input” taxes. The cost of products (goods), together with labor costs, reflects deductions for insurance, which at one time constituted a single social tax and were considered a tax payment.
Currently, insurance payments burden the cost indicator, but are not tax payments; however, their burden on the financial results of operations, in our opinion, should be taken into account along with the tax burden. At the expense of pre-tax profits, as part of other expenses, a number of taxes and fees are paid: transport, land, water, corporate property tax, mineral extraction tax, fees for the use of wildlife and for the use of aquatic biological resources. After paying these taxes and the corporate income tax, taking into account all the necessary calculations and deductions from profits, an indicator of net profit is formed, which, in turn, is the source of payment of payments for emissions of pollutants.
The figure shows the dependence of taxes and fees of organizations that influence the formation of their financial results. Despite the fact that the sources of tax payment do not always correlate with the key financial indicators that determine the financial result, this scheme allows you to correctly understand the place of taxes and fees and determine the impact of the tax burden on each of the key indicators and on the financial result of the commercial organization as a whole. This scheme does not contain elements of taxation associated with the use of special tax regimes, since their calculation requires a separate approach and the allocation of separate areas of primary and analytical information generated in the accounting system.
Moreover, the more separate requirements for the procedure for calculating a specific tax in tax legislation, the more analytics are required in the accounting system, ensuring the correct calculation of the tax base and the tax itself. As an example, let us consider certain provisions that, in our opinion, should be reflected in the accounting policy regarding the calculation of VAT on export-import transactions.
- Formation of the VAT tax base. An initial division of the tax base subject to VAT at different tax rates is required. Since VAT is an indirect tax, the tax base is determined depending on the specifics of the sale of goods, works, and services in accordance with the Tax Code of the Russian Federation, accounting policies should reflect the specifics of calculating tax bases, depending on: 1) the use of foreign currency; 2) on the nature of operations for the sale of goods (works, services); 3) on the nature of transactions for the transfer of property rights; 4) on the nature of transactions for the transfer of rights related to the right to conclude contracts; 5) on the nature of transport operations, etc.
- Tax deductions. It is required to highlight all possible deductions to which the organization is entitled.
- The procedure adopted by the organization for assessing VAT on export transactions, including at a rate of 0%. Separately, the procedure for calculating tax when exporting goods to the territory of the member states of the customs union under concluded agreements (contracts) should be reflected.
- The procedure adopted by the organization for assessing VAT on import transactions, including the specifics of declaring goods and their customs value, the procedure for calculating “import” VAT, as well as the specifics of importing goods from countries participating in the customs union.
- The procedure and schedule for preparing VAT tax returns, reflecting the deadlines and responsible persons.
Traditionally, Russian organizations in their accounting policies for tax purposes do not reflect all elements of the formation of tax bases for taxes such as VAT, corporate property tax, land tax, being limited mainly to tax accounting for corporate income tax. Meanwhile, the highlighted main points related to the formation of the tax base, the calculation of taxes taking into account the applied incentive instruments, make it possible to increase efficiency when planning not only the volume of tax payments, but also the calculation of the tax burden.
Bibliography
- Makarova N.N. Tax accounting and accounting policy for tax purposes: monograph. - Volgograd: Volgograd Scientific Publishing House,
- 2009. - 182 p.
- Revin E.A., Khanafeev A.F. Tax policy and its role in the innovative development of small businesses // Journal of Economics and Law, 2012, No. 7, p. 118-123.
- Mironova I.B. Tax policy and ensuring its implementation in the forecast period // Innovative development of the economy. 2013. No. 4-5 (16). pp. 76-79.
- Evstafieva A.Kh. Tax policy and assessment of its influence on the socio-economic development of the region: monograph / A.Kh.Evstafieva. - Kazan: Publishing house: Kazansk. state architect-build University, 2014. - 175 p.
- Tax policy. Theory and practice: textbook for undergraduates / [I.A. Mayburov and others]; edited by I. A. Maiburova. - M.: UNITY-DANA, 2010. - 519 p.
Loading...
