Accounting, control and analysis of costs and provision of material and technical resources of enterprises in future periods

Abstract

Introduction. The article examines the problems of accounting, control and analysis of future expenses and their role in providing material and technical resources of enterprises, in particular in agriculture and construction.The purpose of the study is the formation of proposals for the classification of costs of future periods, improving the system of their accounting and control in enterprises, improving the analysis of these costs and material and technical resources.Methods (methodology). General methods were used: system approach, induction and deduction, analysis, synthesis and generalization - to improve the classification of future expenses, to provide better information about the material and technical resources of enterprises for future periods, as well as special methods - to form a draft chart of accounts. synthetic account 39 “Deferred expenses”Results. Suggestions have been made to improve the classification of future expenses, which allows a clear understanding of which groups they consist of and what specific costs are included. An improved structure of the work plan of accounts in the part of synthetic account is offered 39 “Deferred expenses” in order to better provide users with more detailed accounting and control information on the composition and structure of future expenses for each reporting date, as well as improved control and analysis of actual future expenses in the current period, which will provide users with reliable information on various types of future expenses. the ability to determine their impact on the financial performance of the enterprise, using general scientific methods and techniques that are adapted to the composition and structure of future expenses, material and technical resources of enterprises.Perspectives. Perspectives. It is expedient for enterprises operating in the field of material production to develop an individualized system of accounting, control and analysis of costs adjusted to their own needs and to provide material and technical resources for enterprises in future periods, which is suitable for effective management decisions.