Методика визначення та порядок формування фінансових результатів торговельних підприємств
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Файли
Дата
2017
Автори
Мейш, А.В.
Meish, A.V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджується порядок формування фінансових результатів торговельних підприємств, зокрема висвітлено
порядок визнання і відображення доходів і витрат, що виникають на підприємстві. Обґрунтовано певні розбіжності в
окремих концептуальних положеннях щодо обліку доходів і витрат, зокрема неоднозначність у трактуванні понять “дохід” та
“витрати”.
The article investigates the theoretical and practical aspects reflection in the accounting of income and costs trading enterprises, in particular highlighted the procedure for recognition and reflection of income and costs that arise at the enterprise. The performed overview of legislative and regulatory sources allowed claiming that there were some disagreements in some conceptual provisions on accounting for income and costs, including ambiguity in the interpretation of the concepts of «income» and «costs». Are outlined the main problems on account of income and costs trading enterprises, namely, not complete and not timely reflection of in incomes accounting system; not fully reflected in costs accounting system (particularly labour costs); the lack of normative document which would be regulated by the rules and regulations for the accounting incomes and control over them. Grounded necessity of accurate, relevant information on results activities of trade enterprises, the main components of which are income and costs for making efficient management decisions. Based on an analysis of the legal framework identified a number of legislative issues that complicate the objective determination of income and expenditure commercial enterprise and as a result - financial results, due to ambiguous interpretation necessary for their definitions.
The article investigates the theoretical and practical aspects reflection in the accounting of income and costs trading enterprises, in particular highlighted the procedure for recognition and reflection of income and costs that arise at the enterprise. The performed overview of legislative and regulatory sources allowed claiming that there were some disagreements in some conceptual provisions on accounting for income and costs, including ambiguity in the interpretation of the concepts of «income» and «costs». Are outlined the main problems on account of income and costs trading enterprises, namely, not complete and not timely reflection of in incomes accounting system; not fully reflected in costs accounting system (particularly labour costs); the lack of normative document which would be regulated by the rules and regulations for the accounting incomes and control over them. Grounded necessity of accurate, relevant information on results activities of trade enterprises, the main components of which are income and costs for making efficient management decisions. Based on an analysis of the legal framework identified a number of legislative issues that complicate the objective determination of income and expenditure commercial enterprise and as a result - financial results, due to ambiguous interpretation necessary for their definitions.
Опис
Ключові слова
фінансові результати, дохід, витрати, прибуток, торгівельні підприємства, financial results, revenue, expenses, profit, commercial enterprises
Бібліографічний опис
Мейш, А.В. Методика визначення та порядок формування фінансових результатів торговельних підприємств [Текст] / А. В. Мейш // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 2, т. 1. – С. 40-43.