Удосконалення обліку й оподаткування поліпшення та ремонтів необоротних активів для інноваційного розвитку підприємств України

Abstract

The aim of the article is to identify the problems and prospects of accounting and taxation of improvement of non-current assets for innovative development of enterprises. It is substantiated that during hostilities and overcoming the economic crisis, enterprises of Ukraine try to more rationally approach the costs associated with the reproduction of non-current assets, observing the necessary technical and technological conditions for the production of competitive products by directing funds mainly to improve non-current assets, which requires much lower costs compared to the acquisition or creation of new objects. After all, on the volume, purpose and effectiveness of investments depend the innovative and technical equipment, financial condition of the enterprise, quality standards and updating the range of products, infrastructure development, solving social and environmental problems, etc. The main problems and prospects for improving accounting and taxation in terms of improving non-current assets have been defined. The national and foreign features of accounting and taxation, improvement of non-current assets are systematized and substantiated. It is substantiated that, in comparison with the acquisition or creation of new objects of non-current assets, improvement requires much smaller investments and is able to increase the efficiency of an economic entity in a relatively short time and relatively small funds. For the rational organization of document circulation on the example of an industrial enterprise, an optimal scheme of interconnection between departments that provide document flows of primary accounting information on the improvement of non-current assets has been developed. An improvement of non-current assets is recommended to include: modernization; modification; technical re-equipment; maintenance; completion (superstructure); replacement of individual parts of equipment; introduction of a more efficient technological process; retrofitting; technical inspection; reconstruction; complete overhaul; other types of improvement of non-current assets. It is determined that the cost of works that lead to an increase in the expected future benefits from the object of non-current assets is included in capital investments with a future increase in the initial cost of these non-current assets. Expenses incurred to maintain the object in working condition and to obtain the initially determined amount of future economic benefits from its use (technical inspection, maintenance, repair, etc.) should be included in the expenses of the reporting period. The presented problems and proposals for accounting and taxation of improvement of non-current assets create the basis for further research in the direction of improving the methodology and organization of analysis of non-current assets of enterprises.