METHODOLOGICAL ASPECTS OF ORGANIZATION OF ACCOUNTING FOR THE USE OF VEHICLES AT AGRICULTURAL ENTERPRISES

Анотація

Purpose. The work is devoted to the development of directions for improving the methodology of organizing the accounting for the use of vehicles at agricultural enterprises and road transport enterprises serving rural producers. The methodology. To solve problems of this class in the work, it is proposed to apply a systematic approach, methods of rational problem solving and strategic planning for a specific scenario. Results. In this paper, the process of organizing accounting by methodical, technical, organizational stages in their interrelation is investigated; method of reflection of transport operations in accounting. Scientific novelty. It is proposed to improve the method of recording operations for accounting the costs of maintaining and operating vehicles and transport services using additional analytical accounts, which, unlike the existing ones, will allow: to detail the cost accounting for both responsibility centers and costing items; receive accounting information on the cost of transport services for each mode of transport in the structure of production costs. Practical significance. Developed recommendations for changes in the current chart of accounts. Reflection of operations on the accounting of costs for the maintenance and operation of vehicles and transport services using the proposed analytical accounts will allow not only quickly and without additional sampling to prepare reports, but also to fully receive and analyze information on the amount of transportation costs for the purpose of their operative control and organization of the effective operation of vehicles of various kinds.

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