Organizational and methodical support of operating expenses accounting at SE "Rivnetorf"
Students Name: Shved Oksana Valeriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2022-2023 н.р.
Language of Defence: ukrainian
Abstract: Shved O.V., Yaremko I.I. (supervisor). The master’s qualification work is written on the topic «Organizational and methodological support for accounting of operating expenses at the SE «Rivnetorf». Lviv, 2022. In the master’s qualification work the regulatory acts [1; 2] and other scientific sources of literature [3; 4] are studied, on the basis of which the information is summarized and the definition of such concepts as operating activities, expenses and, in particular, operating expenses is formulated. The opinions of various scientists and scholars on the issue of classification of operating expenses. The methods of synthetic, analytical and primary accounting, directions and methods of analysis and control of operating expenses at enterprises are determined. In the work also analyzed and generalized scientific sources of information and regulations on organizational and methodological support of accounting of expenses of operational activity. Based on the sources of information [5; 6], the need to improve the efficiency of using operating expenses of the enterprise and the introduction of an expenses optimization system is revealed. The purpose of the master’s qualification work is to study the organizational and methodological support of accounting for operating expenses, generalization, systematization and comparison of information on the definition and classification of expenses of operating activities, determination of the conceptual framework for disclosure of information about them in the reporting of the enterprise, as well as analysis and control of operating expenses of the base enterprise and the formation of proposals for improving all these aspects. The object of the work is the organization of accounting of expenses of operating activities at the State Enterprise «Rivnetorf», the process of analysis and control at the enterprise. The subject of work is the practical organization of accounting, analysis and control of expenses of operating activities at the State Enterprise «Rivnetorf». Also, the work provides a characteristic of the enterprise under study, discloses information about the accounting policy of the enterprise in the context of organization and accounting of expenses of operating activities and builds an organizational structure of the enterprise. The results of economic activity of the enterprise for the last reporting years are analyzed, as well as a comprehensive analysis of operating expenses in the context of their dynamics, structure. The information on primary, synthetic and analytical accounting at the enterprise, disclosure of information on operating expenses in the reporting, as well as the importance of implementing a system of control of operating expenses at the enterprise is disclosed. Results. According to the results of the study in the master’s qualification work, the main problems regarding the methodology of organization of accounting and control and efficiency of the use of expenses of the enterprise’s operating activities were identified. Proposals for solving these problems have been formed, that can improve the efficiency of the use of enterprise resources. Therefore, during the study of the enterprise’s activities, the absence of a control department at the enterprise or other employees who would perform the tasks of controlling economic activity and, in particular, controlling the expenses of operating activities was revealed. Having analyzed the approaches to the implementation of the control system at the enterprises, a proposal to create a control and audit department at the enterprise was made. This department will help the management staff to evaluate, analyze and compare the actual and planned values of operating expenses of the enterprise, to identify the main reserves for reducing operating expenses. The next proposal that will help the company to carry out its activities more efficiently is the introduction of an expense management system at the enterprise. After all, when analyzing the expenses of operating activities, overspending on such an element as labor expenses was revealed. Therefore, it is necessary to manage expenses by optimizing the operating expenses of the enterprise. Reserves for reducing labor expenses are increasing labor productivity through automation of production processes and improving the use of working time by eliminating its possible expenses, increasing the level of discipline and responsibility of employees. The last proposal is to improve the methodology for analyzing the expenses of operating activities at SE «Rivnetorf», which will help the management staff to see the growth of certain expenses indicators and identify ways to optimize them. All submitted proposals should have a positive impact on the efficiency of the use of operating expenses at the enterprise, which will lead to the improvement of financial results in the future. Keywords: organizational and methodological support, accounting, analysis, control, accounting policy, operating expenses, efficiency of operating expenses. REFERENCES 1. National Accounting Regulation (Standard) 1 «General Requirements for Financial Reporting»: Order of the Ministry of Finance of Ukraine No. 73 dated 07.02.2013. 2. National Accounting Regulation (Standard) 16 «Expenses»: Order of the Ministry of Finance of Ukraine No. 318 dated 31.12.1999. 3. Myskova, L. H. Organization of accounting, control and analysis of operating expenses at the enterprise // Bulletin of the Student Scientific Society «VATRA» of Vinnytsia Trade and Economic Institute of KNTEU: Publishing and editorial department of VTEI KNTEU, 2015. - Vol. 22. - 955 с. 4. Butynets F.F. Production expenses and their classification for management needs. Problems of theory and methodology of accounting, control and analysis: international collection of scientific works. 2012. № 1 (22). 14 с 5. Kolisnyk H.M. Components of the cost management system of business structures / H.M. Kolisnyk // Economic Herald of the University. SHEI «Pereyaslav-Khmelnytskyi H. Skovoroda State Pedagogical Univ» - 2011. - Issue 17/2. - P. 66-69. 6. Popovych H.V. Optimization of enterprise costs as an important factor in increasing competitiveness / H.V. Popovych // Materials of the conference «Actual problems of modern sciences», - 2011.