Бухгалтерський облік розрахунків з покупцями та замовниками: організація та методика.

Цегельник, Ніна Іванівна; Tsegelnik, N.I.

Бухгалтерський облік розрахунків з покупцями та замовниками: організація та методика.

Цегельник, Ніна Іванівна; Tsegelnik, N.I.

URI: http://eztuir.ztu.edu.ua/123456789/7440

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. В роботі обґрунтовано напрями удосконалення організаційно-методичних положень бухгалтерського обліку розрахунків з покупцями та замовника, зокрема у сфері інтернет-торгівлі. Розроблено для цілей бухгалтерського обліку класифікацію розрахунків з покупцями та замовника підприємства, господарських операцій таких розрахунків в умовах продажу товарів (надання послуг) через інтернет-магазин. Виділено центри бюджетування фінансової відповідальності за розрахунками з покупцями та замовниками, охарактеризовано завдання такого бюджетування. Визначено облікові особливості розрахунків з покупцями і замовниками в інтернет-торгівлі та розроблено варіативність їх відображення у системі бухгалтерського обліку інтернет-магазину. Побудовано теоретичну модель здійснення дропшиппінгу та запропоновано порядок облікового відображення розрахунків із покупцями та замовниками у системі облікового відображення операцій дропшиппера та постачальника/виробника товарів/продукції.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The work presents the substantiation of theoretical principles and development of organizational and methodical aspects of operations’ accounting with buyers and customers in the system of the enterprise’s calculations, in particular in the Internet environment. The object of the research is the calculations with buyers and customers, which are reflect in the accounting. The subject of the research is a set of theoretical, organizational, methodological and practical accounting aspects for calculations with buyers and customers of the enterprise. The place of relationships with buyers and customers in the entity's settlement system has been identified. In order to reconcile the conceptual apparatus and improvement of settlements practice the concept of «buyers» has been further developed as individual or legal entities that meet on the market with the seller, form demand and supply, ensure the competitiveness of each other and in the result, they obtain production, goods with making payment. The research is specified the procedure of revenues formation from the sale of products, goods, performed tasks, services which are rendered to buyers and customers, as well as documentary providing of the accounting operations which are related to the transfer of products to customers, taking into account the type of enterprise’s activity. With purposes of accounting the classification of payments to buyers, customer enterprise and business operations is worked out for calculations in the conditions of goods’ sale / services through the Internet store, that provides the variability of the accounting, display of certain types of operations with buyers and customers in the form of calculations, methods of payment and goods’ delivery. The order of accounting reflection of transactions with buyers and customers in the conditions of Internet commerce has been improved. The aspects of electronic agreements signing in the conditions of Internet commerce are highlighted. The requirements for the application in the accounting system have been identified concerning the right of exchange and the right of goods’ returning which where purchased in the online store as well as the display these operations in the accounting system. The approaches to choosing the optimal forms of settlements with buyers and customers are presented. In particular, the settlement of mutual debts, production process regulation and timely release of a certain volume of products in accordance with the nomenclature, ensuring the planned and current work of the enterprise, reducing costs and risks of non-fulfillment by the other party of their contractual obligations are worked out. The organizational aspects of buyers and customers accounting improved through the regulation of certain elements of accounting policy in relation to such relationships as accounting accounts for calculations, forms of settlements, recognition and assessment of receivables, recognition of doubtful debts, the order, timing of inventory, significance of information about settlements with buyers. In the framework of the monitoring function of accounting, the «Form statement of the status of settlements with buyers of the enterprise» was developed, which provides operational information for making managerial decisions, the status of settlements with customers at the enterprise, optimizing their volumes and ensuring timely repayment of arrears. The centers of budgeting of financial responsibility in calculations with buyers and customers are allocated, the tasks of such budgeting are described. The methodological tools of management accounting in the system of settlements with buyers and customers is worked out. In particular, the system of budgeting on the basis of the formation of financial responsibility centers is shareed (centers of received advances from buyers, implementation process, sales volumes, income for each buyer, cost per purchaser, gross profits, methods valuation of receivables, formation of financial results for buyers / customers. That allows constructing a balanced system of budget indicators for characterizing the company's relationship with customers and customers. To the category «Dropshipping» is proposed to understand the direction of business activity in the Internet environment, which is based on the sale of goods by the supplier by the intermediary and involves the obligatory participation of the following business entities: supplier / producer of goods, dropshipper and buyer. It is in the turn of respectively to the contractual provisions gives the possibility to ensure fulfillment of the obligations assumed by oneself. Taking into attention the specific participants of the dropshipping, their functional actions were identified and characterized, the theoretical model of dropshipping was constructed, and the place of settlements with buyers and customers in the system of accounting of operations of dropshipper and supplier / producer of goods / products was determined. The forms of legal support for dropshipping (agency agreements for purchase and sale, commission agreements’ commission, purchase and sale and dispatch / transportation) have been allocated. The account characteristics of settlements with buyers and customers in the Internet trade are determined and the variability of their reflection in the accounting system of the Internet store is developed. The theoretical model of implementation of dropshipping is constructed and the order of accounting reflection of settlements with buyers and customers in the system of accounting of operations of dropshipper and supplier / producer of goods / products is proposed.

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