Accounting, analysis and control of services provided by LLC “SPETSEKSPEDYTSIYA”
Students Name: Novostavska Iryna Ihorivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2021-2022 н.р.
Language of Defence: ukrainian
Abstract: Novostavska I.I., Olshanska M.V. (supervisor). Accounting, analysis and control of services provided by LLC “SPETSEKSPEDYTSIYA”. Master’s thesis. — Lviv Polytechnic National University, Lviv, 2021. Extended abstract The object of the study is the accounting, analysis and control services organization in LLC "SPETSEKSPEDYTSIYA". The research subject is a set of theoretical, methodological and practical accounting, analysis and control aspects of service delivery. The purpose of the study is: analysis of scientific and regulatory literature on accounting, analysis and control of services, identifying problems and proposals for their solution; research of characteristic features of the organization of primary, analytical and synthetic accounting of service rendering and reflection of its results in the reporting on LLC SPETSEKSPEDYTSIYA; analysis of the main indicators of the enterprise, income and expenses for the object of study and its condition. Given the shortage of own financial resources and the lack of opportunities to obtain investment loans, the most affordable and effective way to finance the reproduction of fixed assets is rent. Scholars such as I.Yu. Litvinenko [1], R.L. Hamster, MV Olshanska [2], NV Nikolenko [3], OY Ermakov [4], OV Opanasenko [5] and many others. The study of sources helped to generalize the definition of the term: "lease" - an agreement under which the landlord transfers his property to the lessee with the right to use, disposition for a fee agreed between the two parties and recorded in the agreement for an agreed period of time. During the analysis of approaches to the classification of leases, a classification of leases for the purposes of accounting and reporting with no signs that do not have a significant impact on them. It is determined: that the leased non-current assets will contribute to additional income; it is possible to treat rent as one of the ways of investing which is a method of accelerated renewal of non-current assets. It is important to conduct a comparative analysis of the effectiveness of rent and bank lending. The study of the activity of SPETSEKSPEDYTSIYA LLC showed the fast and profitable development of the business with the annual expansion of the activity and the market. The results of the analysis of the services provided by SPETSEKSPEDYTSIYA LLC are that the costs of renting construction machinery and equipment increase in proportion to the company’s income and do not create a negative impact on its operation. Analysis of primary, synthetic and analytical accounting of services showed that accounting meets the requirements of applicable law and specific features of the only violation - is the lack of the Order on Accounting Policy, which we have developed taking into account the specifics and opportunities for further expansion. An algorithm for control, distribution of responsibilities among employees to ensure responsibility, Regulations on the internal control department, documentation that systematizes and brings to a new level the existing internal control at the enterprise. The developed tables with the entered formulas in the Microsoft Excel program are offered for use, for use in the future by the management for decision-making. To improve the methodology of accounting and control of services provided by SPETSEKSPEDYTSIYA LLC, it is proposed to approve the developed documents (Accounting Policy Order, document flow schedule, worksheets for analysis, etc.), suggestions and recommendations are used by SPETSEKSPEDYTSIYA LLC management in practice. References: 1. Lytvynenko I.Yu. Classification of rent for accounting needs [Klasyfikatsiia orendy dlia potreb bukhhalterskoho obliku] / I.Yu. Lytvynenko //Visnyk Zhytomyr. derzhavnoho tekh-ho universytetu.– 2009. – No.4. – p.86. 2. Khomiak R.L., Olshanska M.V. Accounting and reporting of small businesses [Oblik i zvitnist subiektiv maloho pidpryiemnytstva: Navchalnyi posibnyk]/ Khomiak R.L., Olshanska M.V., Khomiak T.R., Voskresenska T.I., Melnyk N.V., Nashkerska M.M. - Lviv: SPOLOM, 2018.- p.250. 3. Nikolenko N. Accounting information in the financial statements of the tenant [Oblikova informatsiia u finansovii zvitnosti orendaria] / N.Nikolenko // Visnyk Kyivskoho natsionalnoho torhovelno-ekonomichnoho universytetu. 2015. No.1. Pp. 139-150 4. Yermakov O.Yu. Development of lease land relations of agricultural enterprises [Rozvytok orendnykh zemelnykh vidnosyn silskohospodarskykh pidpryiemstv]: [Monohrafiia] / O.Yu. Yermakov, L.V. Bohach. K., 2013. p. 225. 5. Opanasenko O.V. The concept and characteristics of lease in the field of management [Poniattia ta oznaky orendy v sferi hospodariuvannia] / O.V.Opanasenko // Porivnialno-analitychne pravo. 2014. No. 7. Pp. 92-95.