ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ ОСНОВИ ФУНКЦІОНУВАННЯ ОБЛІКУ ДОХОДІВ І ВИТРАТ ОСНОВНОЇ ДІЯЛЬНОСТІ

Abstract

In the course of research it is noted that the generalizing financial result of economic activity of the enterprises is profit or loss. Determine the results of the enterprise, comparing the income of the reporting period with the costs incurred to obtain these revenues. It was found that the current conditions of Ukraine necessitate the creation of economic institutions that regulate the relationship of various business entities. The importance of these processes for agriculture has been studied. They have undergone radical changes. The economic indicators of the enterprise's activity are analyzed and it is established that in the current conditions of market economy the basis of economic development of any enterprise is profit. It is the most important indicator for assessing the production and financial activities of the enterprise and the main indicator of the efficiency of the enterprise, the source of its activities. No less important are the costs that arise as a result of the enterprise. The main problem of accounting for enterprise income in Ukraine is the problem of completeness and timeliness of their reflection in the accounting system. From the company's income, first of all, the revenue from the sale of products (works, services) is underestimated, as a result of which the base for taxation of enterprises with value added tax is significantly narrowed. This problem is quite multifaceted, extremely complex and affects our entire social system, especially the system of government, the tax system and the shadow segment of the economy. Today, the vast majority of domestic enterprises do not fully reflect their own income. The receipt of income creates a basis for self-financing of the enterprise under agreements that are sufficient to cover the costs of the enterprise for the sale of goods and other activities, the implementation of obligations to the budget and the formation of net profit. The main criterion of production was the quality and competitiveness of products. Therefore, regular determination of income and their timely reflection and analysis determines the relevance of this area of research.