ОРГАНІЗАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТОЛІНГОВИХ ОПЕРАЦІЙ ЯК СПЕЦИФІЧНОГО ОБ’ЄКТУ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 4
Abstract
Gordopolov V. Organizational support of accounting for tolling transactions as a specific object of foreign economic activity. In the part of the study of the organizational support of accounting for tolling transactions as a specific object of foreign economic activity, the necessity of forming a comprehensive classification of tolling transactions for the purposes of accounting reflection is substantiated. The analysis and systematization of studied by domestic and foreign researchers, approaches to determining the classification characteristics of the division of tolling transactions, as well as the requirements of the current legislation, allowed to form a comprehensive classification of these transactions and to identify key classification characteristics for accounting purposes. According to the classification features for the division of tolling transactions, in particular, depending on the subjects of participation; the form of calculation; the territorial and state positions of the customer and the performer; the level of independence of the performer; the raw material base; the composition of the raw material base; the time interval of the processing and the territory of the sale of products of processing, the modeling of their accounting reflection was carried and the accounting differences of the representation of the mentioned business transactions in the accounting system were identified. According to the classification features of the division of tolling transactions, modeling on which there was not carried, in particular, according to the types of tolling raw materials; the sphere of the national economy; type of activities; periodicity of implementation; the technological process and place in the activity of the enterprise, the influence of the kinds of these transactions on their accounting reflection from the standpoint of the customer and the performer is specified. Key words: accounting, foreign-economic activity, tolling, tolling transactions, accounting reflection.
Authors and Affiliations
В. Ю. Гордополов
Keywords
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- EP ID EP571440
- DOI 10.31359/2312-3427-2018-4-113
- Views 130
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