Scientific Journal of KubSAU

In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered

Economic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth

Justification of tax benefits, development of economic relations, globalization of accounting processes and improvement of administrative activity of public authorities require the appropriate development of accounting rules, effective rapid exchange of credentials and their consistency. The authors have proposed and justified the use of a unified automated information database accounting system management and control as a single accounting element space, which allows providing solutions to the above issues. The study introduced the concept of uniform accounting space and defined its objectives and principles of functioning. It is this form of organization of accounting and economic procedures of the process of functioning of the economy able to ensure the development of accounting theory in the areas of modern trends. The study highlighted areas that are implemented now, which fully meet the proposals of the authors. We have noted innovations related to the submission of the tax Declaration under the tax to the added cost and additional data by telecommunication in connection with the use of information security tools. We have also noted some rules for the provision of accounting information to interested users. The performance of individual business Executive is reflected in the proposed information system would appear in the form of user interface that would simplify requirements for organization and recordkeeping. The basic drawbacks and complexity of implementation of the activities proposed methods of their elimination or avoidance

In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life

Delinquents and criminals in the economy, actively apply modern tools of implementation of economic relations while using the so-called "gaps" and inadequacies in the law. Often, to prove intentional sequence of interrelated transactions between counterparties for public authorities authorized in the field of Economics is quite difficult. The main problem is the lack of information about the facts of economic life that took place in the economic system of the administrative-territorial education and beyond. On the other hand, economic actors have difficulty when choosing a contractor, the burden of control activities and the need of proving innocence. Implementation of measures to stimulate sectors of the economy faced a challenge of bringing the right information and the willingness of subjects to participate in their implementation. There are professional illiteracy and the lack of necessary information about the rules of participation in the stimulus package, as well as practices and examples of economic behavior. The authors propose the use of the resource of a uniform accounting system, allowing solving the task of eliminating the above difficulties. The article presents the procedure for its application in individual cases for the implementation of economic operations, implementation of control measures. We have also investigated the circumstances and conditions of its application

The study of the nature of many problems has to be the place in the economy of our country has revealed a lot of reasons and circumstances that trigger and aggravate them. Here you should pay attention to numerous gaps in the legislation, rooting the practice of finding and using such spaces, the lack of proper accounting and control over economic activity. Provided freedom of enterprise often rests on the inability of a large mass of participants of economic relations to solve everyday economic issues, to ensure a proper record of their activities, to present objectively the results of their work, to eliminate the appearance of contradictions. In the article the authors point to the need to change the mentality of business executives and companies in the direction of the inviolable observance of legally established and rules of business turnover. However, this requires a considerable amount of time and effort in following the course that is problematic. The authors point out that the solution of the problem may be the proposed accounting system based on an automated module with the established algorithms and patterns of economic behavior of business executives, which will rule out the withholding of economic ties, a reflection of unreal operations

The article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions

Modern economic relations are filled with numerous contradictions that arise between business executives, including representatives of the administrative organs of the state machinery. In this context, relevant questions are uniformity of law enforcement practice and fundamental principles of a normative act in the field of Economics. The authors have studied the particular reasons for the emerging challenges of law enforcement practices and the implementation of measures of economic impact such as the availability of information about economic conditions in a specific economic environment, the use of so-called policy of double standards, when the actual circumstances of Commission of the facts of economic life caused by unwritten rules and traditions, but it creates the appearance of regulation. The proposed uniform accounting system will ensure the registration of economic events, the ability to use generalized information; it will streamline relations between all participants of the economy, including public institutions through the proposed organization of accounting and provision of information. The authors present the sequence of formation of primary accounting information, shows some of the attributes of accounting information that is used to assess the actual circumstances of economic relations

The article considers the benefits and disadvantages of the transfer of accounting services to outsourcing. The authors investigated the causes and factors of development of such services, the mechanism of simplified accounting procedures through a system of outsourcing, the subjects of which are account agents

The article analyses the role of the speed of the products turnover in the modern economy, the main factors leading to the burden movement of goods, and the reasons for their influence. On the basis of the study the main trends of development of economic relations we have proposed the procedure for the formation and application the rating of subjects of economic life, which is capable of providing the required information saturation in order to make objective of management decisions