Economic scientific/7.Accounting and auditing

Assistant profesor Yakovyshena N.A., Ann Honchar

Vinnitsa trade-economy institute KNTEU

A content of operating-activity expenses in the enterprise accounting

Great number of enterprises exists today. All of them, of course, act in order to earn a profit, but to earn it enterprises must have some expenses, which are one of the elements of earning profit process. The content of business expenses is very interesting and helpful and, we think so, proper to investigate in details.

First consider what constitutes expenditures. Most authors define them as a collection of resources consumed in the manufacture of a product. Costs characterize the cost of production for the enterprise. Expenditures consist of the consumed means of production and wages and take the form of production costs. The difference between the cost of production and cost equal to the profit of the enterprise.

Therefore, because of the costs of enterprises express real relations of production of market economic system.

On the basis of accounting under which expenses must meet income, carry out strict control over the formation costs. Information about the costs of the entity is given in the Report on the financial result. On the basis of this report information is presented in two blocks:

- Expenses from ordinary activities;

- Costs of emergency activities[1].

In turn expenses from ordinary activities include operating costs, investment costs and costs of financial activities.

In turn, the operating activities divided into primary and other operations.
The main operational activity - an activity associated with the production or sale of products (goods and services), which is the main purpose of creating an enterprise and provides the bulk of its income.

Other operating activities - an activity related to the implementation of other current assets, foreign exchange, operating leases, etc.., Ie activities that do not belong to the principal, investing and financing.

 Depending on what is taken as a basis of classification of operating costs allocated to different species.

Costs related to operating activities of the enterprise that do not rank as a production cost, the following:

- Administrative expenses;

- Distribution costs;

- Other operating expenses [2].

These costs include the income, i.e. the reduction in gross profits.

By administrative expenses include the following Total economic costs towards maintenance and management. To the cost of sales includes costs associated with the implementation of (marketing) of products (goods and services). Other operating expenses include expenses for research and development and other costs associated with market research.

Operating costs shown in the accounting period in which they arise in accordance with the principles of accounting. How do you know about them is contained in the Income Statement (form number 2) in the relevant articles of this report. Information on types of expenditure data enables users of accounting information to carry out their analysis and use effectively in the future of the enterprise.

Users of information about the costs are internal users for whom this information is the basis for analysis, control and cost forecasting future periods.
Thus, we can conclude that the mapping costs using national provisions allows full, without misrepresentation to submit operating expenses of the company for further consideration in reporting and processing in the users of this information.

Literature:

1. Regulation (Standard) number 16 "Expenditures" approved. by the Ministry of Finance of Ukraine 31.12.99r. Number 318.

2. International Financial Reporting Standard 1 "Presentation of Financial Statements" approved. by the Ministry of Finance of Ukraine 31.03.99r. № 87.

3. International Financial Reporting Standard 2 "Inventories", approved. Order of the Ministry of Finance of Ukraine 31.03.99r. № 87.

4. International Accounting Standard 16 "Fixed assets» - www.minfin.gov.ua/document/92427/МСБО_16.pdf.