Бухгалтерський облік і контроль витрат на забезпечення екологічної якості продукції

Сироїд, Наталія Павлівна; Syroid, N.P.

Бухгалтерський облік і контроль витрат на забезпечення екологічної якості продукції

Сироїд, Наталія Павлівна; Syroid, N.P.

URI: http://eztuir.ztu.edu.ua/123456789/7520

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. – Житомир, 2019. Дисертація присвячена обґрунтуванню теоретичних положень та розробці практичних рекомендацій з удосконалення організації та методики бухгалтерського обліку і внутрішнього контролю витрат на забезпечення екологічної якості продукції для сприяння реалізації положень концепції сталого розвитку. Наведено визначення сутності поняття “екологічна якість продукції”, обґрунтовано склад витрат на забезпечення екологічної якості, розроблено методичний підхід до облікового відображення витрат на забезпечення екологічної якості продукції, що враховує вимоги національних положень (стандартів) бухгалтерського обліку та принципи концепції сталого розвитку. Удосконалено процес калькулювання собівартості екологічно якісної продукції. Розвинуто теоретико-прикладні положення формування й оприлюднення інформації про витрати на забезпечення екологічної якості продукції через фінансову та управлінську звітність.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Audit (by the types of economic activity). – Zhytomyr State Technological University. – Zhytomyr, 2019. The thesis is devoted to the substantiation of the theoretical statements as well as development of the recommendations for improving accounting for and control of costs for ensuring ecological quality of products in order to fulfill the goals of sustainable development. The object of research is the costs for ensuring ecological quality of products. The subject of the study is a set of theoretical as well as organizational and methodological provisions of accounting for and internal control of the costs for ensuring ecological quality of products. In connection with the rapid development of organic production in our country, we believe that there is a need to introduce a new concept of «ecological quality», which is characterized by six main aspects: social, technical, legal, aesthetic, economic and ecological. On the basis of six characteristics, the content of the concept of «ecological quality of products» is formulated, i.e., a set of product properties, the production of which involves compliance with standards, specifications, does not contradict regulatory documents that are able to meet the needs of consumers and have no negative impact on the health of consumers and the state of environment. On the basis of the conducted research, a classification of costs for ensuring ecological quality of products for management purposes has been developed, in particular, they include material costs, labor costs, deductions for social measures, depreciation and other operating expenses. This will enable them to construct a methodology for their accounting reflection as well as will formulate complete and reliable information on the volumes of production and sales of products that do not contain genetically modified organisms and the costs incurred for providing ecologically qualitative products. We consider that the accounting for ecologically friendly products should include the use of analytical accounts: 231 «Production without GMOs»; 201.1 «Ecologically Qualitative Raw Materials», 26.1 «Finished goods without GMOs»; 661.1 «Payroll calculations of employees engaged in the production of ecologically qualitative products», 651.1 «Due to calculations of the compulsory state social insurance of employees engaged in the production of ecologically qualitative products», 131.1 «Depreciation of fixed assets for environmental protection purposes», 104.1 «Machinery and equipment for environmental protection purposes», etc. In practice, some issues associated with accounting occur; the reason is that there is no regulatory framework that regulates the accounting for ecologically qualitative products and the costs of its production. In order to solve this issue, a draft methodological recommendations on accounting for the costs for ensuring ecological quality of products and their calculation in accordance with the requirements of the Regulations (standards) of accounting, taking into account the specific nature of the formation of costs for ensuring ecological quality and the cost of ecologically qualitative products. In the part of calculating the cost of ecologically quality products, the objects of calculation, units of cost calculation for ecological quality are determined; the choice of the base of distribution of indirect costs for ensuring ecological quality at each stage of economic activity is substantiated, the method of cost accounting and calculation has been selected and the forms of cost estimates of ecologically quality products have been developed. Suggestions for improving the calculation of ecologically quality products will ensure the reliability and completeness of inclusion of costs for ensuring ecological quality to the cost of production, the possibility of clear identification of costs for ensuring ecological quality from the composition of production costs. Based on this information, management personnel can determine the level of costs in accordance with the budget of the cost of ensuring ecological quality and deciding to optimize the costs of ensuring ecological quality in the next reporting period. The main and the most significant drawback of the financial reporting forms is the absence of separate sections, articles on ecological indicators of enterprises. Information on the production and sale of ecologically qualitative products, costs for ensuring ecological quality are only included in other items of financial statements or not at all in the financial statements. In order to solve this issue, the procedure for disclosure of information on costs for ensuring ecological quality of products in the Notes to the annual financial statements is suggested in order to form information support for enterprise management on the principles of sustainable development. A set of internal reporting has been developed, which is the basis for forming the Report on Sustainable Development in the part of costs for ensuring ecological quality of products. The suggested forms of internal reporting are aimed at improving the accounting and analytical provision of accounting for expenditures for ensuring the ecological quality of products on the basis of sustainable development, as well as allowing to provide information to management and management personnel promptly. As the results of the study the organization of internal control over the costs for ensuring ecological quality has been improved, which includes the choice of objectives and tasks of control, the definition of objects of internal control of accounting transactions for costs for ensuring the ecological quality of products, subjects of control as well as their functions in the control system and information base for control. The method of internal control over transactions with GMOs and costs for ecological quality in the part of stages determination, methods of verification and the order of analytical procedures in the process of control measures implementation is improved. This will ensure the authenticity and completeness of the inspection of economic transactions with GMOs and costs for ecological quality to identify potential volumes of violations and prevention of their recurrence in the future.

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