Issue №: 3 (53)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
PROBLEMATIC ASPECTS OF ACCOUNTING FOR NON-CURRENT AND CURRENT TANGIBLE ASSETS IN BUDGETARY INSTITUTIONS
METELYTSYA Volodymyr – Doctor of Economics, Senior Researcher, Professor of the Accounting and Taxation in Economics Department of Vinnytsia National Agrarian University (03127, Kyiv, 2 Dubinina Volodi Str., Apt. 49, e-mail: vmetelytsya@gmail.com).
KOVAL Natalia – Ph.D, lecturer Departments of account and taxation are in industries of economy, Vinnytsia National Agrarian University (21008, Vinnytsia, Soniachna str. 3, е-mail: Natkov@i.ua).
This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the receipt of non-current tangible assets allowed us to focus on the issue of stagnation of the value criterion when assigning the asset to fixed assets or other non-current tangible assets. The application of the value criterion is currently an imperfect method of grouping non-current tangible assets by classification groups, because the definition of an asset in some cases depends on the supplier's taxation system. The definition of this problem allowed to suggest ways to solve it, where the first proposal is to refuse to separate value added tax from the price of the asset, and the second is to determine the asset by groups based on its properties without reference to its value. Each of the proposed proposals has its advantages, but given the inflationary factors and the instability of economic processes, the grouping of non-current tangible assets should be done by analyzing the characteristics, properties of the asset without reference to its value.
The second part of this article is devoted to the study of the method of disposal of stocks received as a result of intra-departmental movement within the authorized body. It is established that this type of stocks has its own specifics associated with its receipt in the field of management and use in the activities of budgetary institutions. Taking into account these factors, the article proposes to legislate the disposal of this type of stock only by using the method of identified cost of the relevant unit of stock. This will ensure the reliability of the financial and budgetary reporting not only in a particular budgetary institution, but also in general by the authorized body.
The proposed improvements in the accounting of non-current and current tangible assets will improve the financial and budgetary reporting of budgetary institutions, bring budgetary accounting to international and European standards, as well as improve the quality of planning in budgetary institutions.
1. Metelytsіa V., Koval N., Tomashuk I. Analysis of the budgetary planning organization in Ukraine. The scientific heritage. Hungary. Uhorshchyna. 2020. №46. Р. 100-110 [in English].
2. Nakaz Ministerstva finansiv Ukrayiny Pro zatverdzhennia natsionalnykh polozhen (standartiv) bukhhalterskoho obliku v derzhavnomu sektori 121 "Osnovni zasoby" vid 12 zhovt. 2010 roku № 1202. [About the statement of national provisions (standards) of accounting in the public sector 121 "Fixed assets". Order of the Ministry of Finance of Ukraine from October 12 2010, № 1202]. Retrieved from: https://zakon.rada.gov.ua/laws/show/z1017-10#n18 [in Ukranian].
3. Nakaz Ministerstva finansiv Ukrayiny Pro zatverdzhennia Metodychnykh rekomendatsii z bukhhalterskoho obliku dlia subiektiv derzhavnoho sektoru vid 23 sich. 2015 roku № 11. [On approval of Methodical recommendations on accounting for public sector entities. Order of the Ministry of Finance of Ukraine from January 23 2015, № 11]. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0011201-15 [in Ukranian].
4. Postanova kabinetu ministriv Ukrayiny Pro zatverdzhennia Poriadku skladannia, rozghliadu, zatverdzhennia ta osnovnykh vymoh do vykonannia koshtorysiv biudzhetnykh ustanov vid 28 liut. 2002 roku №228. [About the statement of the Order of drawing up, consideration, the statement and the basic requirements to performance of estimates of budgetary institutions. Resolution of the Cabinet of Ministers of Ukraine from February 28 2002, № 228]. Retrieved from: https://zakon.rada.gov.ua/laws/show/228-2002-n [in Ukranian].
5. Pysarenko, T. M. (2013) Osoblyvosti orhanizatsii obliku u biudzhetnykh ustanovakh [Features of the organization of accounting in budgetary institutions]. Ekonomichni nauky – Economic sciences. 10(2). 193-202. Retrieved from: http://nbuv.gov.ua/UJRN/ecnof_2013_10%282%29__27 [in Ukranian].
6. Byudzhetnyy kodeks Ukrayiny vid 08 lyp. 2010 roku №2456-VI [Budget Code of Ukraine] (2010, July 08). Retrieved from: https://zakon.rada.gov.ua/laws/show/2456-17 [in Ukranian].
7. Nakaz Ministerstva finansiv Ukrayiny Pro zatverdzhennia natsionalnykh polozhen (standartiv) bukhhalterskoho obliku v derzhavnomu sektori 123 "Zapasy" vid 12 zhovt. 2010 roku №1202 [On approval of national regulations (standards) of accounting in the public sector 123 "Inventories" from October 12 2010, № 1202]. Retrieved from: https://zakon.rada.gov.ua/laws/show/z1017-10#n18 [in Ukranian].
8. Svirko, S. V. (2006). Orhanizatsiia bukhhalterskoho obliku u biudzhetnykh ustanovakh : navch. posibn [Organization of accounting in budgetary institutions]. Kyiv: KNEU [in Ukranian].
9. Butynets F.F. Bukhhalterskyi finansovyi oblik: Pidruchnyk dlia studentiv spetsialnosti "Oblik i audyt" vyshchykh navchalnykh zakladiv [Financial accounting]. Zhytomyr, Ruta [in Ukranian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
