Вісники та науково-технічні збірники, журнали
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Item Analysis of the enterprise operating expenses and ways of improvement of their accounting(Видавництво Львівської політехніки, 2021-03-01) Grytsay, O.; Pankiv, M.; Kut, D.; Wojtan, G.; Lviv Polytechnic National University; Maria Curie-Sklodowska UniversityActivities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.Item Accounting and analytical support for formation of enterprise economic security costs and their controlling process(Видавництво Львівської політехніки, 2020-02-24) Grytsay, O.; Havran, M.; Lviv Polytechnic National UniversityThe article reveals the interdependence of enterprise property preservation and quality of information for ensuring management and controlling processes efficiency. The dependence of economic security on qualitatively-formed accounting and analytical support for such purposes is substantiated. It is analyzed the enterprise’s activities in terms of economic security formation by rational costs, in particular the influence of spent financial resources on employees’ physical and moral security, formation of intellectual property, etc. The authors prove that nowadays, there are inconsistencies of the current accounting with the enterprise economic security requirements. The scientific validity of this study is to overcome the inconsistency of different user groups’ information needs with appropriate accounting data that causes difficulties to make timely and reasonable management decisions. It is emphasized that there are no methodological recommendations for reflecting enterprise economic security costs in its accounting. The novelty of the research paper is to partially solve the outlined problems because of using a subaccount “Economic security costs” in accounting. The authors argue that this additional methodical measure will help to find necessary data and use information more quickly for managing economic security costs. Considering no imperative restrictions on creating separate articles in reports for these types of costs, the authors suggest internal management accounting report forms. Their usage will create the environment of whole information about enterprise economic security costs for conducting analysis and maintaining control in this field. Some forms are proposed to be used in internal management reporting system (“Consolidated statement of enterprise economic security costs accounting” and “Statement of analytical accounting of the enterprise economic security costs”). The suggested form “Control statement of economic security costs by articles” allows a more detailed study of costs deviations from the planned or allowable amounts in terms of economic security costs. As internal control is a measure it is possible to verify the expediency, efficiency or legitimacy of business operations associated with enterprise economic security. For conducting the research, general scientific methods, special approaches in the subject area of knowledge and comparative analysis means have been applied.