FEATURES OF THE ORGANIZATION OF COST ACCOUNTING OF WATER RESOURCES
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 2, Issue 58
Abstract
The article covers actual problems of the present stage of the existing system of cost accounting budgetary institutions undergoing transformation on the path of transition of Ukraine to market economy conditions and changes associated with new approaches. The basis of the article comes the practice of water accounting, including budget non-profit organizations, have a number of problematic issues of the organization of income and expenditure of the water management industry. On the basis of the analysis of works of domestic scientists, the article identifies the peculiarities of accounting for the core activities and the provision of pay or other services to water companies. Lists the tasks of cost accounting that the market conditions facing water organizations, usually implemented by the division of accounting and reporting. The functions of which are presented in the article. The main types of expenditures for the General Fund in accordance with financial reporting organizations of water management. In accordance with the new chart of accounts public sector entities to account for the cost organizations of water management differentiated by the following classification of expenses as costs of wages, deductions for social activities, material costs, depreciation and others. Shows a General scheme accounting reflection of the characteristics of costs in the provision of services of water management organizations according to the new chart of accounts. The article identifies that the cost accounting system must provide accurate, reliable and timely information for the needs of management and the formation of cost.
Authors and Affiliations
I. R. Lukanovska
Keywords
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