Методика зведеного обліку на підприємствах лісового господарства

Abstract

Досліджено наукові погляди вітчизняних, зарубіжних вчених та норми нормативно-правових актів стосовно дефініції “зведений облік”. Розглянуто методику зведеного обліку витрат на підприємствах лісового господарства. Запропоновано схему зведеного обліку витрат на підприємствах лісового господарства. Подано авторське бачення зведеного обліку витрат на підприємствах лісового господарства з врахуванням організаційно-технологічних особливостей діяльності в умовах застосування національних й міжнародних стандартів бухгалтерського обліку (фінансової звітності). Ключові слова: зведений облік, лісове господарство, підприємство, управління, інформація, облік, особливості діяльності.

Scientific views of national, foreign scientists and norms of regulations regarding the definition of "consolidated accounting" have been researched. The result of studying the national and foreign literature and regulations showed that the definition of "consolidated accounting of production costs" is treated differently by scientists and practices: consolidated accounting of production costs, summary accounting of the costs of production, the summary of production costs, the generalization of production costs. The organizational and technological features of the forestry enterprises influence the methodology of consolidated accounting of costs. The main organizational and technological features are: forestry activities, which consist of the following stages: the maintenance of immature long-term biological assets, the maintenance of long-term biological assets and logging, for which it is necessary to carry out a generalization of the costs; rerolling-regulatory method of costs accounting inherent to forestry enterprises, as timber production is carried out with regard to allotment rules and regulations cost. The main features of the methodology of consolidated accounting of costs at the forestry enterprises are researched. The research of the methodology of consolidated accounting of costs at the forestry enterprises allows us to claim that consolidated accounting of costs is a process that consists of two steps: accounting of production costs (its generalization); distribution of accumulated production costs between redistributions. The scheme of consolidated accounting of costs at the forestry enterprises is proposed. Authors' view of the consolidated accounting of costs with regard to organizational and technological features of forestry activities of the application in terms of national and international accounting standards (financial statements) is proposed. Keywords: consolidated accounting, forestry, enterprise, management, information, accounting, peculiarities of the activity.