BUSINESS INFORM №11-2014

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38

Section: Accounting and Auditing
UDC 657.411.6:634
Мykhal’s’ka V. V.
Method of Record Keeping to Ensure Expenditures on Resumption of Usefulness of the Horticultural Long-Term Biological Assets (p. 221 - 227)
The article is aimed at a critical evaluation of the actual state and providing of suggestions for areas of improvement of record keeping to ensure expenditures on resumption of usefulness of the horticultural long-term biological assets in connection with self-supporting enterprises, as well as budgetary institutions. During the research process, feasibility of forming a reserve to ensure expenditures on resumption of usefulness of the horticultural long-term biological assets and allocation of information about its status and also floating from other funds for covering the future expenditures was proved. Therefore was suggested to use in practice the method of calculation of the reserve funds' amount, which is based on a list of planned economic operations, necessary for the resumption of usefulness as a complex of material and labor expenditures. With the aim of documenting the above methodology a form of calculation of deductions to the reserve was proposed, to ensure the operational efficiency of the planning and economic department; simplification of procedure for calculating the funds' amount needed to ensure expenditures on resumption of usefulness of the horticultural long-term biological assets; receiving of information about the funds' amount needed for conducting of certain measures for a variety of fruit and berry cultures, also with regard to the months of year, and the total amount of reserve funds. In addition, sub-accounts of the analytical record keeping to reflect the information as to state and floating of reserve funds, as well as the unused amounts at the end of the reporting period for both the self-supporting enterprises, and for budgetary institutions, taking into account the approved plans of accounts, were proposed. As a consequence, in order to implement the above proposals in the practice of the studied enterprises, applying changes to «covering» section of the orders on their record keeping policy was proposed.
Keywords: expenditures on resumption of usefulness, horticultural long-term biological assets, incomes from exchange operations, covering, responsibilities, reserve for ensuring the expenditures on resumption of usefulness, net yield
Tabl.: 4. Bibl.: 9.

Мykhal’s’ka Vira V. – Postgraduate Student, Department of Accounting, Analysis and Audit, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Мykhal’s’ka, Vira V. (2014) “Method of Record Keeping to Ensure Expenditures on Resumption of Usefulness of the Horticultural Long-Term Biological Assets.” Business Inform 11:221–227.

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