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28БУХГАЛТЕРСКИЙ УЧЕТ, СТАТИСТИКА
CRITICAL REVIEW OF THE THEORY OF ACCOUNTING
MATERIALS
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Pilyugina M.F. , Vyruchaeva A.E. , Deich U.Yu. (Russian Federation) Email: [email protected]
1Pilyugina Mariya Fedorovna - Student of the Master's Degree, FACULTY OF ECONOMICS AND FINANCE; 2Vyruchaeva Anna Evgenievna - Candidate of Economic Sciences, Associate Professor, ACCOUNTING DEPARTMENT; 3Deich Uliana Yurevna - Senior Lecturer, DEPARTMENT "ACCOUNTING", RUSSIAN STATE AGRARIAN UNIVERSITY MOSCOW AGRICULTURAL ACADEMY NAMED AFTER K.A. TIMIRYAZEV,
MOSCOW
Abstract: in connection with the approach of accounting to international standards, the role and importance of accounting of materials and raw materials cannot be overestimated, and the discussion of actual accounting problems is timely. This fact attaches great importance to the accounting of materials and allows to draw a conclusion about the relevance and necessity of studying and researching this topic at the present time.
The works of many academic economists are devoted to the problems of studying the accounting of materials. They are Fritz Schmidt's, Jean Baptist's Dumarsche's, René Delaport's, Eugène Pierre Leot's, Adolf Gilbo 's, Nikolai Blatov's, Fedor Ezerskii's. The purpose of this work is to study various scientific theories of accounting of materials and modern practical problems of accounting of materials.
Keywords: accounting, accounting of materials, theories of accounting of materials, inventories, estimation of materials, material values, cost price.
КРИТИЧЕСКИЙ ОБЗОР ТЕОРИЙ БУХГАЛТЕРСКОГО УЧЕТА
МАТЕРИАЛОВ
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Пилюгина М.Ф.1, Выручаева А.Е.2, Дейч У.Ю.3 (Российская Федерация)
1Пилюгина Мария Федоровна - студент магистратуры, факультет экономики и финансов; 2Выручаева Анна Евгеньевна - кандидат экономических наук, доцент, кафедра бухгалтерского учета; 3Дейч Ульяна Юрьевна - старший преподаватель, кафедра бухгалтерского учета, Российский государственный аграрный университет Московская сельскохозяйственная академия им. К.А. Тимирязева,
г. Москва
Аннотация: в связи с приближением учета к международным стандартам, роль и значение бухгалтерского учета материалов и сырья трудно переоценить, а обсуждение актуальных проблем учета весьма своевременно. Данный факт придает большое значение бухгалтерскому учету материалов и позволяет сделать вывод об актуальности и необходимости изучения и исследования данной темы в настоящее время.
Проблеме изучения бухгалтерского учета материалов посвящены труды многих ученых-экономистов, таких как Фриц Шмидт, Жан Батист Дюмарше, Рене Делапорт, Эжен Пьер Леоте, Адольф Гильбо, Николай Блатов, Федор Езерский. Целью данной работы является исследование различных научных теорий бухгалтерского учета материалов и современных практических проблем бухгалтерского учета материалов.
Ключевые слова: бухгалтерский учет, учет материалов, теории бухгалтерского учета материалов, материально-производственные запасы, оценка материалов, материальные ценности, себестоимость.
Accounting is the main link in the formation of the economic policy of the organization, a business tool, as well as one of the main means of managing the production and sale of products. Accounting helps to improve the organization of production, operational and long-term planning, forecasting and analysis of the economic activities of the enterprise. Modern accounting is one of the main things in the managing system of the organization.
A special place in the accounting system is occupied by issues related to the state of material and industrial reserves. This is because they are part of the production and technical base and determine the production goal of the organization.
Materials are classified as Current assets of single use and are included in inventory [2, 131]. A competent, systematic accounting of materials is a guarantee of effective management of the organization. One of the main tasks of the organization is to use the available material resources with maximum efficiency. In this regard, the problem of developing an integrated accounting system and internal control of materials deserves special attention.
The most important tasks of accounting materials are:
• formation of the actual cost of materials;
• correct and timely documenting of transactions and ensuring reliable data on the acquisition and use of materials;
• control over the safety of materials in places of storage (operation) and at all stages of the movement of materials;
• control over observance of the established norms of reserves, which ensure uninterrupted production of products, performance of works and provision of services;
• timely identification of surplus materials in order to determine the possibilities of involvement in economic circulation;
• conducting analysis of the effectiveness of the use of materials [1].
Accounting materials should contain information for determining ways to reduce the cost of production in terms of rational use of materials, reducing consumption rates, ensuring proper storage of materials, their safety.
To properly assess the state of modern accounting of materials, it is necessary to study the history of its formation. The developmental analysis facilitates understanding of practical problems of accounting of materials.
The history of accounting has many centuries. During this time, almost every country has made its worthy contribution to it. In addition to the general principles and provisions used throughout the country, national schools and trends have arisen and developed in accounting [3, 5].
One of the representatives of the German school and the supporter of the organic theory of the balance was Fritz Schmidt. According to Schmidt's views, the purpose of the calculation is to determine the actual consumption of materials at current prices. This was done in order to adapt the enterprise price policy to the market situation. Nevertheless, Schmidt's ideas did not spread in the world practice of accounting [4, 149].
The representative of the French school was Jean Baptiste Dumarshche. He introduced the principle of potential evaluation. For example, materials are shown in two estimates: at retail prices and at cost at the same time. J. Dumarshe properly distributed concepts
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"reserve" and "regulatory" and was the first to use a typological analysis of the balance and an integrated form of bookkeeping.
Representative of another school is Rene Delaport. He continued Dumarche's ideas. Delaport proposed to replace the terms "debit" and "credit" with "+" and "-" signs, which allowed recording the receipt of materials using such traditional terms as "Materials" (+) and "Suppliers" (-) [4, 161].
Currently, the concepts that form the basis of Dumarshche and Delaport's accounting, have received a practical interpretation.
A significant contribution to the development of French accounting idea was made by Eugene Pierre Leote and Adolf Gilbo. They developed a complex classification of accounts where the accounts are divided into series:
A - capital accounts;
B - accounts of values, which in turn are divided into:
1) accounts of fixed assets,
2) current assets accounts
3) accounts of funds invested in the case;
В - accounts of third parties;
D - the result accounts.
In 1860, A. Gilbo proposed the principle of permanent inventory: an estimate of the cost of the acquisition and, since the same materials are purchased at different prices, an estimate of the average cost, which increases the costs of commission operations, delivery, storage and possible natural loss (reserve) . Gilbo believed that accounting materials - the most important source of data for the management of the organization.
The works of Nikolai Blatov are of particular importance. He developed the "square of Professor Blatov," which connects and reflects the relationship between material values, cash flows and obligations. Classification of Blatov's accounts has a similarity with a modern classification.
A significant contribution to the development of the theory of accounting of materials was also made by Fyodor Ezerskii. Such merits as: evaluation of purchased stocks at cost, inventorying consistently and constantly by value groups but not with continuous method, should be noted [4, 126].
The theoretical issues which have been considered by Yezerskii in his scientific works, are relevant at the present time.
Thereby, the listed scientists have made a significant contribution to the development of the theory of accounting, and accounting of inventories, in particular.
Nevertheless, a critical review of the theories of accounting of materials allows us to conclude that not all issues in this area have been resolved unequivocally. Until now, there is no consensus among economists on how to evaluate materials during their holidays, which of the methods specified in the Order of the Ministry of Finance of the Russian Federation "On Approving Methodological Guidelines for the Accounting of Inventories" will be the most correct and profitable. There are also discussions about the classification of materials and the choosing of factors that affect the material intensity, there is no uniform opinion on the methodology for calculating the influence of these factors.
Suchwise, with considering the advantages and disadvantages of the existing system of accounting of materials, there are bases for further research and development in this field.
References / Список литературы
1. Methodical instructions on accounting of inventories. Order of the Ministry of Finance
of the Russian Federation of December 28, 2001. № 119n (revised of October 24, 2016).
2. Kerimov V.E. Accounting financial records: Textbook / V.E. Kerimov. Moscow:
Publishing house "Dashkov and Co", 2009. 688 p.
3. Sigidov Y.I. History of Accounting: Textbook / Y.I. Sigidov. M.: NIC INFRA-M, 2016. 160 p.
4. Sokolov Y.V. History of Accounting: Textbook / Y.V. Sokolov. Moscow: Finance and Statistics, 2004. 272 p.
THEORETICAL FOUNDATIONS AND ASPECTS
OF MANAGERIAL ACCOUNTING OF RETAIL COMPANIES 1 2 Lamanova Yu.S. , Korzovatykh Zh.M. (Russian Federation)
Email: [email protected]
1Lamanova Julia Sergeevna - Student; 2Korzovatykh Zhanna Mikhailovna - Associate Professor, DEPARTMENT ACCOUNTING, AUDIT AND TAXATION, FACULTY OF ACCOUNTING, TAX ACCOUNTING AND FINANCIAL ANALYSIS OF BUSINESS, STATE UNIVERSITY OF MANAGEMENT, MOSCOW
Abstract: the article considers theoretical aspects of management accounting for enterprises of the retail business of the Russian Federation. The distinctive features of management and accounting are given. The key features of management accounting, revealing its essence, are analyzed. The importance of the use of management accounting is determined. The focus is on the problems of accounting in trade enterprises. In conclusion, the author gives an assessment of the practical application of management accounting for controlling in retail companies.
Keywords: management accounting, retail business, retail companies, retail.
ТЕОРЕТИЧЕСКИЕ ОСНОВЫ И АСПЕКТЫ
УПРАВЛЕНЧЕСКОГО УЧЕТА РИТЕЙЛОВЫХ КОМПАНИЙ 12 Ламанова Ю.С. , Корзоватых Ж.М. (Российская Федерация)
1Ламанова Юлия Сергеевна - студент; 2Корзоватых Жанна Михайловна - доцент, кафедра бухгалтерского учета, аудита и налогообложения, факультет бухгалтерского, налогового учета и финансового анализа бизнеса, Государственный университет управления, г. Москва
Аннотация: в статье рассмотрены теоретические аспекты управленческого учета для предприятий ритейлового бизнеса Российской Федерации. Приведены отличительные черты управленческого и бухгалтерского учета. Проанализированы ключевые особенности управленческого учета, раскрывающие его сущность. Определяется важность применения управленческого учета. Делается акцент на проблемах учета в торговых предприятиях. В заключение автор приводит оценку практического применения управленческого учета для контроллинга в ритейловых компаниях.
Ключевые слова: управленческий учет, ритейловый бизнес, ритейловые компании, ритейл.
На сегодняшний день, одним из наиболее динамичных бизнесов России считается ритейл, который отмечается высокой скоростью, переменчивостью и волатильностью результатов. По этой же причине, важным элементом системы менеджмента в
