I. Sklyaruk, PhD in Economics, Assistant Taras Shevchenko National University of Kyiv, Kyiv IMPROVEMENTS IN ACCOUNTING OF BREWERIES’ PROFIT

The peculiarities of formation of the profit of breweries, taking into account the specifics of the production process and business peculiarities were identified. There were found out the specificity of calculation of the expenses, considering the norms of the technological process, the duration of the operating cycle and the specifics of the production of beer and non-alcoholic products, which determine the methodology of formation of the prime price of the products and the price of its sale. The expediency of using the method for phases (with semi-ready and not semi- ready option) method of calculation of the semi-finished products of own production there was proved. The irrelevance of using Account 44 “Undistributed profit (uncovered loss)” according to its purpose under the current Plan of accounts is shown. The model of using the profit based on the proposed sub-accounts was built and the example of their use was shown.

Keywords: accounting, revenue, expenses, semi-finished products, profit, distribution and use of the profit, accounting model.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/153-12/21

References
  1. Bazilevich V.D. Rinkova ekonomіka: osnovnі ponjattja і kategorії: [navch. posіb.] / V.D. Bazilevich, K.S. Bazilevich. – K.: Znannja, 2006. – 263 s.
  2. Gura N., Skljaruk І. Problemi formuvannja sobіvartostі ta porjadok її vіdobrazhennja v podatkovіj zvіtnostі / N.Gura, І. Skljaruk // Buhgalters’kij oblіk і audit. – 2011. – № 11- S. 6 – 13.
  3. Іnformacіjne zabezpechennja upravlіnnja derzhavnimi fіnansami: u 2 t./ za zag. red. F. O. Jaroshenka. – K. : DNNU “Akad.fіn.upravlіnnja”, 2010., T – 2. – 336 s.
  4. Lovіns’ka L., Markevich O. Podatkovі rіznicі: gotuєmos’ viznachati z sіchnja / L.Lovіns’ka, O. Markevich // Nezalezhnij auditor. – 2012. – № 11. – S. 45-49.
  5. Malishkіn O. Oblіk podatku na pributok: buhgalters’kij chi podatkovij? / O. Malishkіn // Buhgalters’kij oblіk і audit № 3. – 2008. – s.43-48.
  6. Metodichnі rekomendacії z formuvannja sobіvartostі produkcії (robіt, poslug) u promislovostі, zatverdzhenі Nakazom Mіnіsterstva promislovoї polіtiki Ukraїni vіd 09.07.2007 roku № 373 zі zmіnami ta dopovnennjami.
  7. Nalog na pribyl’ po-novomu (specvypusk) // Debet-Kredit. – 2012. – № 2-3. – 287s.
  8. Nacіonal’ne polozhennja (standart) buhgalters’kogo oblіku 1 “Zagal’nі vimogi do fіnansovoї zvіtnostі” [Elektronnij resurs]. – Rezhim dostupu: zakon4.rada.gov.ua/laws/ show/945009.
  9. Organіzacіja strategіchnogo oblіku vitrat dіjal’nostі promislovogo pіdpriєmstva: [monografіja] / [ N.V. Bolduєv, O.V. Bolduєva, T.P. Makarenko, G.V. Vlasik, O.V. Klimenko]; za red. N.V. Bolduєva; Zaporіzhzhja: Vid-vo KPU, 2010. – 164s.
  10. Plan rahunkіv buhgalters’kogo oblіku aktivіv, kapіtalu, zobov’jazan’ і gospodars’kih operacіj pіdpriєmstv і organіzacіj, zatverdzhenij nakazom Mіnіsterstva fіnansіv Ukraїni vіd 30.11.99 r. № 291 v redakcії Nakazu Mіnіsterstva fіnansіv Ukraїni vіd 09.12.2011 № 1591 // [Elektronnij resurs]. – Rezhim dostupu: www.zakon.rada.gov.ua.
  11. Polozhennja (standart) buhgalters’kogo oblіku 9 “Zapasi”, zatverdzhene nakazom Mіnіsterstva fіnansіv Ukraїni vіd 20.10.1999r. № 246 // [Elektronnij resurs]. – Rezhim dostupu: www.zakon.rada.gov.ua.
  12. Polozhennja (standart) buhgalters’kogo oblіku 16 “Vitrati”, zatverdzhene nakazom Mіnіsterstva fіnansіv Ukraїni vіd 31.12.1999r. № 318 (zі zmіnami ta dopovnennjami) // [Elektronnij resurs]. – Rezhim dostupu: www. zakon. rada.gov.ua.
  13. Sobіvartіst’ і c іna u planuvannі, oblіku ta opodatkuvannі [tekst]: zbіrnik sistematizovanogo zakonodavstva / uklad. V.T. Batіshhev, S.M. Drobottja; zasnovn. ZAT “HK “Blіc-Іnform”. – Vip. 7. – K.: Blіc-Іnform, 2008. – 224s.
  14. Tkachenko N. M. Buhgalters’kij fіnansovij oblіk na pіdpriєmstvah Ukraїni: [pіdruchnik] / N. M. Tkachenko. – 5-e vid., pererob. і dop. – K.: Alerta, 2011. – 976 s.
  15. Shvec’ V. G. Teorіja buhgalters’kogo oblіku: [pіdruchnik] / V. G. Shvec’. – 3–tє vid., pererob. і dop. – K.: Znannja, 2008. – 535s.

Download

  • pdf 153_21
    File size: 977 kB Downloads: 67