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ПРОБЛЕМИ ОБЛІКУ ПРОДУКЦІЇ ВЛАСНОГО СПОЖИВАННЯ НА ПІДПРИЄМСТВАХ ЗАЛІЗНИЧНОГО ТРАНСПОРТУ, ШЛЯХИ ЇХ ВИРІШЕННЯ // Problems of accounting for goods of personal consumption at enterprises of rail transport

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  • Боїла, Л. І.

    (Тернопільський національний економічний університет)

Abstract

Disadvantages of accounting and report of transactions of production and consumption of goods (works, services) intended to serve the process of transportation on the rail transport have been considered. Suggestions on improving the industry legislative documents have been grounded as well as reporting forms for reflecting full information about production, movement and consumption of goods of personal consumption have been worked out Розглянуто недоліки відображення в обліку та звітності операцій з виготовлення та споживання продукції (робіт, послуг), що призначена для обслуговування процесу перевезення на залізничному транспорті. Обґрунтовано пропозиції щодо удосконалення галузевих нормативних документів, розроблено звітні форми для відображення повної інформації про виробництво, рух та використання продукції власного споживання

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