Suchergebnisse

The article considers the economic concept of «environmental costs», various interpretations of his domestic and foreign scientists. The changes of the normative-legal legislation concerning expenses on protection of the environment in the modern conditions are investigated. Conducting an analysis of the costs of protecting the environment. The problems of reflection in the accounting and reporting of environmental costs are investigated. The purpose of the article. The purpose of the article. Investigation of the essence, content and role of environmental costs in economic activity, studying the state of expenses on environmental protection in Ukraine. The method (methodology). In this paper we have used the following methods: the method of comparison,method of analysis, method of synthesis, method of abstraction, theoretical method, method of historical and logical generalization. The dialectical method of investigation has become the methodological basis of the research. Results. The essence of the economic concept «ecological costs» and their reflection on the legislative and normative basis are revealed. The analysis of expenses on environmental protection at the expense of own funds of enterprises, organizations, institutions by types of environmental measures in actual prices has been carried out. The dynamics of capital investments on environmental protection and capital repairs of the main means of environmental protection at the expense of own funds of enterprises, organizations and institutions are researched. The dynamics of current expenses for environmental protection at the expense of own funds of enterprises, organizations, institutions and environmental expenditures by sources of financing in 2017 are considered. The problem of displaying environmental costs in accounting and financial reporting is highlighted. Further research seems appropriate to focus on the location of environmental costs in management accounting. ; У статті розглянуто економічне поняття «екологічні витрати», трактування його різними вітчизняними та закордонними науковцями. Досліджено природу походження екологічних витрат. Розглянуто зміни нормативно-правового законодавства щодо обліку витрат на охорону навколишнього природного середовища у сучасних умовах. Проведено аналізування витрат на охорону навколишнього природного середовища у загальному обсязі та за власні кошти підприємств, організацій, установ. Досліджено екологічні витрати за джерелами фінансування в 2017 році. Проведено аналізування капітальних інвестицій на охорону навколишнього природного середовища. Розглянуто проблеми зображення в бухгалтерському обліку та звітності екологічних витрат.

In the article the economic bases of business associations and their aim are investigated. The regulation of the procedure for the creation and operation of associations of companies is considered at the legislative level. After all, one of the most promising directions of business development for today is the creation of companies that are connected by an economic component, but at the same time by independent legal entities – concerns or holding companies. The article outlines the features of the merger of enterprises as a legal entity. The research of the quantity of institutions of Ukraine with the potential control relations was conducted (data of the State Statistics Committee of Ukraine). Normative legal adjusting and basic changes in relation to the consolidated financial reporting are reviewed. The composition and requirements for consolidated financial reporting of enterprises of Ukraine concerning the «modernized» law on accounting records are researched. The results of the study showed that the formation and presentation of consolidated financial statements in Ukraine is governed by both national and international standards. The main and positive changes are the implementation of its own classification for accounting and reporting. However, according to the results of the study, discrepancies in the classification of enterprises according to the laws «On Accounting and Financial Reporting in Ukraine», the Commercial Code of Ukraine and the Tax Code of Ukraine were educed. The criteria for the recognition of medium-sized enterprises by the economic code are not defined at all. It is worth noting that since the division of enterprises into large and small enterprises is often used in Ukrainian legislation, the simultaneous existence of several classifications can lead to disputed situations. Under the «updated» legislation, micro and small enterprises do not submit consolidated financial statements. However, medium and large enterprises consolidating financial data submit a new report «Consolidated Management Report». The globalization processes expected in Ukraine will lead to the unification of many enterprises and the requirement for consolidated reporting. It is necessary to expand the possibility of attracting foreign investment and loans, as well as access to foreign markets, ensuring greater trust from potential partners, etc ; Досліджено економічні та правові основи об'єднань підприємств, мету їх створення, регулювання порядку функціонування об'єднань компаній на законодавчому рівні. Розглянуто особливості об'єднання підприємств як юридичної особи. Досліджено кількість установ України з потенційно можливими відносинами контролю, за даними Державного комітету статистики. Розкрито нормативно-правове регулювання та основні зміни щодо консолідованої фінансової звітності. Розглянуто склад і вимоги до фінансової звітності та консолідованої фінансової звітності підприємств України щодо «осучасненого» закону про бухгалтерський облік.

The analysis of normatively – legal acts of adjusting of registration politics of enterprise is conducted in the article. The article is devoted to theoretical substantiation of certain critical accounting policies, investigated the nature and purpose of accounting policies. It is proved that the accounting policy is developed individually by each enterprise and is designed to ensure the reliability and accuracy of their financial information system. Therowoffactorsofinfluenceiscertainonachoiceandgroundofregistrationpolitics. The stages of construction of registration politics are worked out. It is educed that in labours of home and foreign scientists large attention is spared to the aspects of registration politics: methodical, technical and organizational. Development and claim of registration politics are the important stage during creation of any enterprise, on the skill fully formed registration politics efficiency of management of enterprise economic activity and strategy of his development depend on the protracted prospect. ; У статті теоретично обґрунтовано та висвітлено окремі важливі елементи облікової політики. Досліджено нормативно-правове забезпечення різних аспектів облікової політики. Наведено характеристику основних нормативно-правових актів, що регламентують облікову політику в Україні. Проведено літературний пошук визначення змісту категорії «облікова політика». Розглянуто етапи формування облікової політики та основні чинники. Досліджено теоретичні аспекти окремих важливих елементів облікової політики.

Poultry farming is one of the most promising areas of production not only in Ukraine but also in the world. This is due to the high demand for protein products and increased consumption. Ukraine does not use enough of its export potential in the agrarian sector. It is precisely these circumstances lead to choosing as the basis for the research the mentioned direction of production by domestic producers.The tendencies of the Ukrainian poultry enterprises development and features of the chicken market are generalized, namely the volume of cultivation and sale on the slaughter of poultry by Ukrainian producers, the cost price and profitability of poultry meat production have been analyzed; the specific features of the products range are defined in all competitor companies and products offered for export. The competitiveness of domestic poultry production in comparison with domestic and foreign analogues has been investigated. For the study the following enterprises as the LLS "Ptahokompleks" Gubin, TM "Pan Kurchak", slaughter-house "Piorkowscy" and JSC "Superdrop" were taken. It is established that domestic products are competitive both in terms of price and taste properties. The dynamics of export and import of poultry meat in Ukraine and abroad is analyzed. Significant growth of poultry meat export as compared to previous periods has been revealed, which is explained by obtaining permit documents and implementation of measures by domestic producers to bring poultry products closer to international standards. The prospects for the development of the investigated production direction are designed.