PECULIARITIES OF CONSTRUCTION OF THE SYSTEM OF MANAGEMENT ACCOUNTING OF OPERATIONS WITH TOLL RAW MATERIALS AT THE ENTERPRISE

Анотація

The spread of the influence of global integration processes on the development of regional economies caused a review of the principles of the functioning of enterprises that focus their production capabilities exclusively on the local market. The great dependence on regional development factors, in particular, the use of the labor potential of the territory, the use of local raw materials, on the one hand, and the saturation of the local market on the other, do not create favorable conditions for intensive reproduction. One of the ways to overcome the considered disproportions is the use of giving schemes of interaction with subjects of market relations. Indeed, the production of goods on the given conditions allows, in the conditions of limited working capital, to maximally load the production capacities available at the enterprise, and contributes to the increase of the income of the economic entity. Due to the limited own resources to load the existing production capacity of the enterprise, businesses are actively using toll schemes to organize relationships with suppliers. Practice shows that the organization of toll activities also allows to solve successfully the problem of finding new markets for raw materials (including abroad), expands economic ties between enterprises, and promotes the transformation of low-liquid raw materials into more liquid finished products. The authors of the article determine the components and build a system of legal regulation of accounting for transactions with toll raw materials; prove the effectiveness and sufficiency of current regulations for the organization of a rational accounting system in this area at the enterprise. The article formalizes the essential terms of the agreement on the processing of toll raw materials; components of improvement of the system of accounting of operations with toll raw materials, the scheme of formation of the accounting and information system of the enterprise in the part of operations on processing of toll raw materials is constructed; the study of the elements of accounting of the enterprise in terms of operations with toll raw materials was conducted through the prism of management accounting. Keywords: toll raw materials, accounting, materials, contract, processing of toll raw materials, methods of estimating toll raw materials.

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