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Liburkina L. M.

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The Accounting and Methodological Support of Processing Operations for Tolling Raw Materials
Gorohovets J. A., Motsak Y. V.

Gorohovets, Juliya A., and Motsak, Yuriy V. (2026) “The Accounting and Methodological Support of Processing Operations for Tolling Raw Materials.” Business Inform 5:361–369.
https://doi.org/10.32983/2222-4459-2026-5-361-369

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.1/.4:[658.512.4:658.272]

Abstract:
An established document flow system in transactions with tolling raw materials is the only mechanism that allows an enterprise to legally work with someone else’s property without exposing itself to tax and financial risks. Since the customer’s raw materials do not become the property of the processor, their movement must be documented. The study is driven by the need to find alternative business models that minimize financial risks, avoid significant capital investments in the purchase of own materials, and ensure stable capacity utilization in conditions of a deficit of working capital. The work provides a thorough analysis of the theoretical approaches of domestic scientists to determining the essence of the category of «tolling operations with raw materials», the results of which revealed the absence of a single position on its definition. The authors have systematized the views of scientists who consider this concept through the prism of economic transactions, production relations or a specific type of countertrade, and have also distinguished between the concepts of «tolling» and tolling operations with raw materials, where the former is a narrower category, focused mainly on foreign economic activity. The normative documents and accounts used for recording tolling raw material transactions are reviewed. The main aspects of the raw material processing contract are characterized. The primary documents that modern manufacturing enterprises can use when processing operations with tolling raw materials are proposed. Particular attention is paid to regulatory regulation, in particular to the provisions of the Tax Code of Ukraine, which clearly defines the value threshold of the customer’s raw materials (not less than 20%) and the immutability of property ownership at all stages of the technological cycle. The study substantiates the specifics of accounting by the processing enterprise, which is based on the mandatory use of off-balance sheet accounts, in particular account 0221 «Materials accepted for processing», which allows avoiding distortion of financial reporting indicators. The practical value of the article lies in the development and proposal of specific forms of primary documentation, such as «Customer’s Order», «Calculation» per unit of finished product, «Act of Acceptance and Transfer of Raw Materials» and «Report on the Use of Materials». The proposed accounting and methodological support allows you to create a transparent system of control over the movement of other people’s property, provide legal confirmation of expenses and minimize tax risks associated with the possible interpretation of transactions as a free transfer of goods. It is proved that a well-established document management system is the only mechanism that guarantees the security of the enterprise during tax audits and contributes to the strengthening of partnership relations between the customer and the contractor. It is emphasized that efficient interaction of the parties within tolling schemes is possible only under strict compliance with the requirements of the legislation regarding the execution of primary documents, which must contain all the mandatory details and reflect the real technological process of processing. The article has a practical focus and can be used by managers of manufacturing enterprises, chief accountants, and financial control specialists to optimize accounting processes in the processing industry.

Keywords: processing of tolling raw materials; accounting of tolling raw materials at the customer’s; accounting of tolling raw materials at the contractor’s.

Tabl.: 15. Bibl.: 15.

Gorohovets Juliya A. – Candidate of Sciences (Economics), Senior Lecturer, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]
Motsak Yuriy V. – Director, Leader Group International LLC (1 Skhidna Str., Zaporizhzhia, 69050, Ukraine)
Email: [email protected]

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