State of accounting methods and cost of maintenance and improving water management facilities
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The article examines the state of irrigation systems in Odessa region in terms of operation and it determines that the systems 507 have been in function for over 20 years. It is established that the presence of obsolete equipment demonstrates the need to incur costs not only for current but also for overhaul equipment that requires the expenditure of a significant proportion of budget. The author conducts the survey of the Basin Management of Water Resources in Ukraine on accounting organization. The researcher finds out that the accounting cost of maintaining and improving water management facilities depends on the sources of financing of such costs as general or special funds of budget institutions. The paper presents the qualifier on account of hydraulic structures in the areas of their use, which will immediately set the targeting of spending on capital and maintenance works based on the water distribution schemes. The article proposes the calculation tof costs on maintaining and improving water management facilities, which are included in the cost of water supply services, that increases the efficiency of such costs and takes into account the distribution of the costs arising on the point of water apportionment according to the selected base of distribution.
Authors and Affiliations
L. V. Syrovatchenko, T. M. Shapoval
Keywords
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