Cheban Yuliia, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8231-2918
e-mail: heban200180@ mnau.edu.ua

Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4432-0295
e-mail: lugova@mnau.edu.ua

Syrtseva Svitlana, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4824-3741
e-mail: sirceva@mnau.edu.ua

Melnyk Olha, PhD in Economics, Associate Professor, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001-8639-7755
e-mail: melnikoi@mnau.edu.ua

Accounting and Control Of Spare Parts: Organizational Features in Agricultural Enterprises

Abstract. Introduction. Spare parts are necessary for the economic activity of the production stock of any business entity. Not only do they have a significant share in the structure of the production stock, but they also play an important role in the process of putting agricultural machinery and equipment into working condition.

Purpose. The purpose of the scientific research is to determine the main features of accounting and control of spare parts, to develop rules for their organization, taking into account the specifics of agricultural enterprises.

Results. Theoretical, legislative and regulatory aspects of the organization of accounting and control of spare parts are considered. Legislative and regulatory acts containing provisions on the peculiarities of spare parts accounting are analyzed. The classification of spare parts, which is the basis of their analytical accounting, is presented. It is established that the organization of accounting and control of spare parts has certain peculiarities, which are caused by the economic content of the object, its importance in the economic activity of the business entity, its specific weight in the structure of the cost of products, works, services, etc. It is established that the features of accounting for spare parts should be determined by internal documents of the enterprise. The study of the features of organization and maintenance of accounting and control of spare parts in agricultural enterprises was conducted. On the basis of the research the main problematic aspects of accounting and control of spare parts are identified and the directions of their solution are suggested. The necessity is proved and the key aspects of the accounting policy and the content of the order on accounting policy in terms of accounting and control of spare parts are formed. The basic rules of accounting for tires are developed, taking into account the peculiarities of such production stocks and the need for their documentary and analytical accounting. The main elements of accounting and control support for the use of spare parts for vehicle repair and key areas of spare parts inventory as a leading method of internal control have been identified.

Conclusions. An important component in the organization of accounting in an agricultural enterprise is the accounting and control of the movement of spare parts. This is due to the constant need to provide spare parts and their specific weight in the cost structure of products, works and services. Therefore, the features of accounting and control of spare parts should be a meaningful element of the accounting policy of the enterprise. Synthetic accounting of spare parts should be accompanied by analytical accounting and proper control. Special attention should be paid to accounting for tires and controlling their proper disposal. Proof of the reality of business transactions with spare parts is a matter of external control.

Keywords: accounting; control; accounting organization; spare parts; tires; accounting rules.

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