????????? ?????? ????????? ????? ??????????? ?? ???????? ??????????????? ?????? ???????????? ?????? ??? ? ?????? ???????
Електронний архів Житомирського державного технологічного університету
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| Title |
????????? ?????? ????????? ????? ??????????? ?? ???????? ??????????????? ?????? ???????????? ?????? ??? ? ?????? ???????
Critical analysis of the current state of organization and methods of accounting for transportation services of the autotransport companies under leasing |
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| Creator |
????????, ?.?.
Klymenko, I.V. |
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| Subject |
??????????? ??????????????? ??????
???????? ??????????????? ?????? ??????????? ??????? accounting organization accounting methods transportation services leasing ?????? |
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| Description |
?????????? ??????????? ??????????? ?? ???????? ??????????????? ?????? ???????????????? ?????? ????????? ?????????????? ? ?????? ???????. ?????????????? ???????? ??????? ??????????????? ???????????? ?? ?????????? ???????????? ??????? ?? ?????? ???????. ??????????? ????????? ?? ?????? ??????????? ???????????????? ??????????? ?? ?????????? ??????? ?? ?????????????? ????????????? ????????. ???????, ??????????? ??????????? ?? ?????????: ??????????? ??????????????? ??????, ????????????? ???????????? ???????????????? ?????? (??????????? ???????? ??? ?????????). ????????? ??????? ?????????? ??????? ????????? ?????? ???????? ?? ????????????? ?? ?????????? ???????????? ????????????? ?????????????? ??????????????. ? ?????????? ????????? ???????? ????????????? ???????????? ???????????????? ??????, ??? ??????????? ?? ?????? ??????? ???????????? ???????, ?? ????????? ??????? ?? ????????? ?????? ???????????? ????? ??????? ?????? ?????? ?? ?????????????.
The peculiarities of organization and methods of accounting for transportation services of business entities under leasing have been researched. The special objects of accounting reflection arising from rendering transportation services on the terms of leasing have been identified. The study based on a survey of the transport companies performance and analyzing their vehicles available has been conducted. In particular, the survey was carried out by the directions as follows: accounting organization, transport services costing (freight or passengers transportation). The procedure of formation of individual cost elements despite of the variation in their accounting reflection in accordance with the accounting law has been determined. As a result the problematic issues of calculating the cost of transportation services to be rendered when the vehicles are in lease have been detected as well as the directions of the abovementioned problems? solution by introducing the new methods of accounting for cost and costing have been disclosed. |
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| Date |
2016-04-13T09:40:24Z
2016-04-13T09:40:24Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2792
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
????
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