Hutsalenko Liubov, doctor of economic sciences, professor, professor of the accounting and taxation department, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID ID: 0000-0001-5181-8652
e-mail: gutsalenko.l.v@nubip.edu.ua

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: cheban200180@ukr.net

Terianik Diana, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0002-8231-2918
e-mail: diana.teryanik@gmail.com

Zadorozhnyak Valentyna, applicant higher education, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID ID: 0009-0008-3675-8557
e-mail: Zadorozniakv@gmail.com

Organization of Fuel Flow Control in the Enterprise Management System

Abstract. Introduction. Any business uses fuel for its activities, and fuel costs account for a significant portion of total expenses. It is advisable to study the fuel management mechanism and outline effective control areas for management purposes.

Purpose. The purpose of the research is to analyze and substantiate effective approaches to the organization of fuel flow control within the enterprise management system. This analysis takes into account current challenges and conditions that contribute to the optimization of fuel resource use and the minimization of economic losses.

Results. This article examines the theoretical, legislative, regulatory, and practical aspects of fuel management control, as well as the role of such control in enterprise management. The author establishes that, despite problematic issues in practice and changes in fuel management in recent years, theoretical research in this area has been insignificant. The author identifies the main areas of external control on the topic of the study (the State Tax Service and suppliers) and the subjects of control (supply, storage, and use of fuel). The author notes the peculiarities of preliminary, current, and subsequent internal control over fuel movement. The author provides their own definition of the term “mechanism for controlling fuel flow through the accounting and control aspect.” Control over fuel movement at enterprises is analyzed using a questionnaire that revealed peculiarities in control and inventory of fuel, problematic issues in storage and use of fuel, and types and forms of fuel used at enterprises. Based on the results, the author proposes ways to organize fuel management control at enterprises that can be applied to any economic sector.

Conclusions. Fuel is widely used by enterprises and accounts for a significant portion of production costs. The issue under study is clearly defined by regulatory documents on fuel flow. Based on the results of a study of the peculiarities of controlling the movement of fuel, as well as interviews with enterprises, directions for organizing control to ensure effective management are outlined. Improving the accounting policy is proposed. It is recommended that fuel consumption rates be approved by an internal administrative document that takes into account the specifics of enterprises’ activities, as well as the condition and composition of their transport and equipment. A sequence for obtaining a license to store fuel for economic purposes has been established. The peculiarities of controlling the fuel transferred to the Armed Forces of Ukraine have been established. The author proposes introducing a method for taking inventory of fuel residues in vehicle tanks and documenting the results. The advantages and disadvantages of using GPS systems to monitor and control the movement of fuel have been determined.

Keywords: fuel, internal control, external control, inventory, storage, license, management.

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