Features of the formation of the accounting and analytical system of procurement and procurement activities

Abstract

Importance: сhanges in the regulatory framework, digitalization of the economic space, instability of the economic situation have a significant impact on the accounting system of procurement activities and entail the need for a qualitative analysis of the accounting and analytical system of an economic entity, updating the provisions of accounting policy, improving the methods of accounting management accounting. The raised problems are an actual direction of research and are studied by such scientists as: Koroleva T.G., Kucherova E.V., T.A. Tyuleneva, Aksenova Zh.A., Saliy V.V., Khodarinova N.V., Box Yu.Y., Chekrygina T.A., etc. Purpose: to consider the features of accounting for stocks, long-term assets intended for sale, low-value fixed assets in procurement activities. To assess the impact of changes in the regulatory framework on the accounting and analytical system of procurement activities. To identify problematic aspects of the organization of the accounting and analytical system of procurement and procurement activities, to propose ways to solve them. Research design: the requirements established by FSB 5/2019, FSB 6/2020, FSB 26/2020 led to a significant revision of inventory accounting, long-term assets for sale, low-value fixed assets in procurement activities, restructuring of the methodology of accounting management accounting. The conducted research proves that the features of building an accounting and analytical system of procurement and procurement are largely determined by the industry affiliation of an economic entity, the nature of its production and economic activities and the list of purchased assets. Analysis of the impact of changes in the requirements of the regulatory framework on the accounting and analytical system of procurement activities showed: the presence of significant problems in determining the useful life of acquired assets and, accordingly, their classification; the need to develop a methodology for accounting for low-value fixed assets, stocks, long-term assets intended for sale, taking into account the industry affiliation of the economic entity; ambiguity in accounting for the provision for impairment of inventories. Results: the article proposes a methodology for conducting accounting management accounting of stocks, low-value fixed assets, long-term assets intended for sale, which allows you to control the budget of investment activities in the context of groups of low-value fixed assets, generate relevant information about the available assets of the organization for interested users, increase the level of competitiveness of an economic entity. The proposed additional accounts 41.5, 41.6 allow us to deepen analytical accounting and divide assets intended for sale into usable and unusable. Long-term assets intended for sale and usable must be realized in order to obtain the greatest benefit in the first place, before they are transferred to the category of long-term assets intended for sale that are not usable (scrap metal).