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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ?? ?????????? ????? ?????? ?? ?????? ???????? ??????? ???????????.
Accounting and internal auditing of the expenses for repairing of fixed assets of enterprises
 
Creator ??????, ?????? ????????
Samchyk, M.Y.
 
Subject ??????? ?? ?????? ???????? ???????
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expenses for repairing of fixed assets
fixed assets
accounting
internal auditing
expenses of period
capital investments
 
Description ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ??
????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ???????????
??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ??????
? ????? ???????, ???????, 2017.
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Thesis for obtaining the scientific degree of Candidate of Economic Sciences on
specialty 08.00.09 ? Accounting, Analysis and Auditing (by the types of economic activity). ?
Zhytomyr State Technological University of Ministry of Education and Science of Ukraine,
Zhytomyr, 2017.
The purpose of thesis is the theoretical substantiation and development of practical
provisions to improve the accounting and internal auditing of the expenses for repairing of fixed
assets. The object of research is the expenses for repairing of fixed assets of enterprise
regarding the different regimes of ownership (own, rented, transferred to the joint venture). The
subject of research is the theoretical and methodological provision of accounting for the
expenses for repairing of fixed assets regarding the different regimes of ownership (own,
rented, transferred to the joint venture). Scientific novelty of results is to improve the
theoretical, organizational and methodological provisions of the accounting and internal
auditing of the expenses for repairing of fixed assets at different regimes of ownership.
The theoretical provisions of accounting and internal auditing of the expenses for repairing
of fixed assets have been worked out via: clarification of the essence of terms related to this
subject (repairing, reconstruction, modernization, expenses for repairing); working out the
classification of repair works and expenses associated with them; clarification of the criteria of
making repair works to accounting reflection of expenses.
Under conditions of limited financial resources to invest in the acquisition, reconstruction
and modernization of fixed assets the issue of optimal combination of expenses on current and
capital repairs gets actuality, and therefore the accounting mechanism of identification of the
expenses for repairing of fixed assets at different regimes of ownership has been grounded. In
particular, for own fixed assets the procedure of including of expenses for repairing of fixed
assets to the financial results before taxes has been worked out using the materiality analysis of
expenses incurred; for rented fixed assets ? accounting algorithms to reflect the expenses of
repairs under operating and finance leases of fixed assets based on a contract between lessee
and lessor in respect of compensation for such expenses; for fixed assets used in joint venture ?
procedure for recognition of expenses in each of the participants of joint activity, depending on
way of receiving of fixed assets (purchase for use only in joint venture, contribution of
participant (operator) in form of fixed assets, contributions in form of right for use of property).
The proposed mechanism for identification of expenses for repairing of fixed assets contributed
to the improvement of methodological support of accounting for these expenses in order to
form the information base for management of business entity.
To improve accounting for expenses for repairing of fixed assets the approach to
organization of analytical accounting of capital and current repair expenses of fixed assets
regarding the different regimes of ownership has been proposed, taking into account: 1) for own
fixed assets (sources of formation of fixed assets; groups of fixed assets that correspond to
groups defined by current laws; types of objects; types of repairing; types of transactions: repair
(installation) of fixed assets during acquisition; modernization, reconstruction, conservation;
ways of repairing; elements of expenses; 2) for rented fixed assets; 3) for fixed assets used in
joint venture, that allows to create diverse information to make management decisions about the
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nature and characteristics of the repair works, as well as to consider the terms of contractual
relations in the case of rent or implementation of joint venture.
To ensure the information requests of users of accounting information, assessment and
analysis of the effectiveness of repairing of fixed assets the improvements of documentation as
part of the method of accounting have been worked out via the development of standard forms:
1) source documents ("Act on repairs of rented fixed assets" which is a confirmation of
performed repairs by lessee and the basis for increasing an original value of rented fixed assets
by lessor; "Calculation of the residual value of fixed assets transferred to lessee" under which
the amortized value and depreciated value of returned from the operating rent fixed assets are
adjusted; "Calculation of expenses for repairing of fixed assets used in joint venture" under
which the allocation of common expenses incurred to repairing of fixed assets is performed and
the revenues of future periods are written off by each participant to own share in the expenses
for repairs; 2) reporting documentation.
Taking into account the peculiarities of joint venture, the ways of inflow of fixed assets to
joint venture and the legal requirements on necessity for distribution of expenses resulting from
such activity, the mechanism of distribution of expenses for the repairing of fixed assets used in
joint venture by developing a procedure for their distribution in different ways of repair works
(by contract or by business entity) and the distribution base for repair expenses of fixed assets
according to the terms of the agreement have been proposed: 1) if the distribution mechanism is
not defined by terms of the joint venture agreement (the distribution in equal parts between all
participants of joint activity); 2) if the distribution mechanism is defined by terms of the joint
venture agreement (providing the mechanism of simple and complex distribution using such
bases as a share of the contribution of each participant; the value of contributed fixed assets; the
labor participation of each participant of joint venture; the value of wasted materials, etc.), that
will provide consideration of the interests of each participant of joint venture during the
distribution of revenues and expenses arising as a result of this type of economic relations.
Insufficient methodological support of accounting of expenses for repairing of fixed assets
doesn?t provide the satisfaction for information needs of users, it stipulates the need to improve
comprehensive methodological approach to reflection of the expenses for repairing of fixed
assets, which takes into account the types of repairs; ways of their implementation; regimes of
ownership for fixed assets, which are repaired; features of reflection for various subjects; objects
associated with the repairing of fixed assets arising from the different regimes of ownership and
ways of repairing, as well as the procedure of distribution of revenues and expenses as a result of
joint venture that allow taking to account the specific information requests of users, as well as the
creation of informational base for needs of control and use of resources of the business entity.
The organizational principles of internal auditing of repairing and modernization of fixed
assets by identifying areas of risk for components of internal control and internal auditing stages for
expenses of repairing and modernization of fixed assets have been improved, that enhanced the
effectiveness of auditing procedures. The methodical provisions of internal auditing of expenses for
repairing and modernization of fixed assets have been worked out by developing the plan of
auditing, the program of auditing of expenses for repairing and modernization of fixed assets and
the forms of working papers of auditor, which provides documenting of the auditing.
 
Date 2017-04-10T13:13:48Z
2017-04-10T13:13:48Z
2017
 
Type Thesis
 
Identifier http://eztuir.ztu.edu.ua/123456789/6203
 
Language uk
 
Publisher ????