State of accounting methods and cost of maintenance and improving water management facilities
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The article examines the state of irrigation systems in Odessa region in terms of operation and it determines that the systems 507 have been in function for over 20 years. It is established that the presence of obsolete equipment demonstrates the need to incur costs not only for current but also for overhaul equipment that requires the expenditure of a significant proportion of budget. The author conducts the survey of the Basin Management of Water Resources in Ukraine on accounting organization. The researcher finds out that the accounting cost of maintaining and improving water management facilities depends on the sources of financing of such costs as general or special funds of budget institutions. The paper presents the qualifier on account of hydraulic structures in the areas of their use, which will immediately set the targeting of spending on capital and maintenance works based on the water distribution schemes. The article proposes the calculation tof costs on maintaining and improving water management facilities, which are included in the cost of water supply services, that increases the efficiency of such costs and takes into account the distribution of the costs arising on the point of water apportionment according to the selected base of distribution.
Authors and Affiliations
L. V. Syrovatchenko, T. M. Shapoval
Keywords
Related Articles
- EP ID EP280761
- DOI -
- Views 117
- Downloads 0
Accounting for means of individualization of modern enterprise: problems and improvement directions
The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The art...
Improving of the financial statements forms of credit unions under stakeholders information needs
The need for a satisfaction of credit union users’ information requests causes necessity to improve procedure of disclosure of financial information in their financial statements. Analysis of statistics on the activities...
Priority factors of the development of long-term motivation of work of staff
The article is devoted to the problem of motivation of work in the context of providing a stable positive result in the long-term life of the enterprise. The desire of the employer to constantly maintain the capacity and...
Risks and threats of tax state security and methods of their neutralization
The article substantiates the relevance of the study to ensure security of the state tax. Scientists studied different approaches to defining the essence of the concept of "security tax" on the key features that would sa...
Development of accounting information as dataware basis for management of transport services
The package of internal management reporting in the context of specific business processes and cost elements was worked out in this study. The package includes the reporting forms about the formation and use of the vehic...