Accounting for Costs in the Sphere of e-Commerce in Ukraine

Анотація

The rapid development of e-commerce affects the methodology of accounting, forming new tasks for modeling the behavior of business entities. In the presence on the net, having an own website, the efficiency of online advertising events increases, since any advertising may contain a link to the company’s website. To develop a website, the company bears certain costs, in particular: for services of creating a design, domain registration, promotion, website support, services for placing website data on the server, and others. The use of websites in the activities of e-commerce enterprises leads to the emergence of new objects to be reflected in accounting, thus it is necessary to determine the methods of evaluation, signs of classification and accounting methodology. At that, it should be noted that the legal and methodological documents regulating accounting do not fully reflect these changes and need to be supplemented. This article is concerned with substantiation of theoretical provisions and development of practical recommendations in terms of accounting for the costs of creating a website, its operation, promotion, and maintenance. Methodical approaches to accounting for the costs of creating a website are proposed, which should be improved taking into account such factors as: method of creation; stages of this process; identification of accounting procedures. The conducted research allowed to formulate criteria for recognizing the website as an intangible asset, which is important for improving the accounting policy of the enterprise. Thus, the presented methodology will help to form reliable accounting information that will avoid distortion of accounting data.

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