Інституційний Репозитарій Білоцерківського НАУ
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http://rep.btsau.edu.ua/handle/BNAU/5045| Назва: | Облік запасів в сільськогосподарських підприємствах |
| Інші назви: | Accounting for reserves in the agricultural enterprises |
| Автори: | Стаднік, Леонід Іванович Stadnik, Leonid |
| Ключові слова: | запаси;nventory;класифікація запасів;inventory classification;структура запасів;reserves structure;облік запасів;reserves accounting;автоматизація обліку запасів;automation of inventories accounting |
| Дата публікації: | 2016 |
| Видавництво: | Білоцерківський національний аграрний університет |
| Бібліографічний опис: | Стаднік Л.І. Облік запасів в сільськогосподарських підприємствах / Л.І. Стаднік // Економіка та управління АПК: Зб. наук. праць / Білоцерків. нац. аграр. ун-т. – Біла Церква, 2016. - Вип.1-2(126).- С.79-83 |
| Короткий огляд (реферат): | Розглянуто класифікацію запасів та особливості їх обліку в сільськогосподарських підприємствах. Водночас досліджено сучасний стан і виявлено проблеми обліку запасів, а саме в питаннях: формування звітності про запаси, оцінки і собівартості запасів, організація синтетичного і аналітичного їх обліку, коп’ютеризації обліку запасів та їх оптимізації в сільськогосподарських підприємствах. Проаналізувавши основні проблеми, пов’язані з організацією та веденням обліку запасів в сільськогосподарських підприємствах, автор запропонував шляхи їх удосконалення. |
| Опис: | The article deals with the classification of reserves and peculiarities of accounting at agricultural enterprises. Also, the current state and problems are studied and problems in the inventories accounting are identified in the following issues: - reserves reporting formation. For example, in the balance form which operates currently, the information concerning the stock structure is veiled. People who have corporate rights are not able to analyze the presence and changes in the dynamics of the inventory value, WIP, finished goods and products; - Synthetic and analytical account of the finished goods. The goods produced by agrarian enterprises are finished goods, and therefore we consider performing its accounting on two different accounts inappropriate. After all, any subaccount for agricultural products can be opened, if necessary, as it used to be until 2000. However, "Finished goods" account should record only commodity products. Agricultural products, performing the role of inventories (seeds and planting material, feed), is to be accounted on a synthetic account 20 "Inventories", sub-account 208 "Materials for agricultural purposes." It would be reasonable to establish 2nd order subaccounts for this subaccount sub, namely 2081 "Fertilizers"; 2082 " Plant Pesticides," 2083 " Animals Protection Means"; 2084 "Seeds"; 2085 "Planting material"; 2086 "Fodder". If the company stocks a large range and their large circulation, then it may be appropriate to open a 3 rd order subaccounts. Accounting their own seeds, plants and fodder should be separated from that purchased outside; - The inventories cost and evaluation, organization of synthetic and analytical accounting. Since the market of agricultural products and some current biological assets is not established, it is impossible to determine their fair value reliably in most cases. Hence, since the current fair value of biological asset can not be reliably measured, the assessment should be carried out on historical cost, providing it in theenterprise accounting policies order. - inventory accounting computerization and its optimization in agricultural enterprises. The program of account automation "1C: Accounting 8 for Ukraine", in our opinion, is a handy tool for stocks records keeping. Its efficiency provides materials and goods accountingas well as finished goods. Stocks can be considered both in terms of compositions and parties as well as in terms of the positions range. Full automation of operation on stocks supply and charging –off, their movement will significantly increase of accounting personnel productivity. Having analyzed the main problems concerning stocks organization and record keeping in agricultural enterprises, the author suggested the ways to improve them. The conducted research shows that the process of stock accounting in agrarian enterprises formations is rather timeconsuming, and therefore it is a very significant work area for an accountant which sometimes results in mistakes and neglecting the stocks accounting and reveals some unresolved issues. The recommendations on improvement of agriculture stock accounting at agricultural enterprises may include: - It would be appropriate to introduce the items for inventories, unfinished production, final products and production in the second section of the asset balance - Account 27 "Agricultural products" should be removed, and records of agricultural enterprises production should be accounted on account 26 "Final product". - Accounting the produced reserves of biological origin (seeds, seedlings, feed), should be accounted for subaccount 208 "Materials for agricultural purposes." - Current biological assets and agricultural products are to be evaluated on the historical cost through anticipating in the order of accounting policies. - The program of "1C: Accounting 8 for Ukraine" for accounting automation is a handy tool for stocks records keeping. Warehousemen and stockmen’s workplaces should be computerized along with those of accounting offices employees and the shpuld be connected to the network version of accounting automation. This will eliminate duplication of some functions, save time and improve the quality of accounting and stock control in agrarian formations. |
| URI (Уніфікований ідентифікатор ресурсу): | http://rep.btsau.edu.ua/handle/BNAU/5045 |
| УДК: | 657.411.6:631.11 |
| Розташовується у зібраннях: | Наукові публікації |
Файли цього матеріалу:
| Файл | Опис | Розмір | Формат | |
|---|---|---|---|---|
| oblik_zapasiv.pdf | 305,57 kB | Adobe PDF | Переглянути/Відкрити |
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