| Popis: |
The paper shows that during the global economic crisis the urgency of industrial substantiated estimation of production costs and services (collectively, the product) of each type and the total for a given period in the framework of accounting and tax accounting has increased. So, for flexible management of prices and range of products the company has to determine with sufficient accuracy the cost of each product. Profitable enterprises in the tax records have the opportunity due to extensive use in Ukraine and other countries the systems of accelerated depreciation during the first years or all over the amortization period to inflate artificially the amount of depreciation compared with the actual rate of deterioration of labour. This causes allowed by the law overstating in tax accounting (compared with the balance one) the cost of sales of all types in a given period, and therefore understating taxable income and income taxes. However, there are problems in theoretical and methodological support. The changes in the regulatory assessment of the cost of industrial enterprises production of Ukraine for a long-term period are analyzed. Recommendations as for improving the scientific and methodological approach to assessing the cost of industrial and engineering products in terms of determining depreciation are substantiated. The author gives reasons for the necessity to exclude "method to reduce the residual value" both from Accounting Standard 7 and the Tax Code, and introduce a method of the same name, but in the interpretation of IFRS (IAS) 16, which is completely different. It not only replaces the "rapid method for reducing the residual value", but provides ample additional features of accelerated depreciation. On a digital sample it is shown that as for the liquidation value of the Tax Code does not have any restrictions, one can choose a value at which the annual rate of depreciation will be higher by 20 and 50 %, than the method of rapid reduction of the residual value can give at the same value of the minimal term object usage or amortization period. This method is not available in the IFRS (IAS) 16, and entirely different in effect but the same-name method is used in it. This method does not provide any advantages in terms of Accounting Standard 7. And the need of further improvement of the regulatory framework for accounting the production costs of industrial enterprises in the context of the range is emphasized. |
