СУТНІСТЬ ВИТРАТ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ТОРГОВОГО ПІДПРИЄМСТВА ЯК ОБЛІКОВО-АНАЛІТИЧНОГО ОБ'ЄКТУ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
G. Lysak, O. Kot. The essence of expenses of operating activity of the trading enterprise as accounting and analytical object. One of the basic reasons of inefficient activities of trade enterprises is the irrational management of their operating expenses caused by lack of modern analytical ensuring management of them that leads to acceptance of unreasoned decisions. The conducted research testifies to an interest in this problem, as from domestic and foreign scientists and practicing. Paying tribute to their fruitful work and the importance of the received results, in the article, it is noted that separate theoretical, methodical and practical provisions of expense analysis of operating activities of trade enterprise require an additional research. Namely: refining and systematization of approaches to an interpretation of the essence of expenses of operating activities as the subject of the analysis for the purpose of the increase in scientific character of procedures of the current and strategic control and management. In the article, they consider the category «expenses». According to this, expenses are the important and difficult economic category taking the powerful place in enterprise management and exerting a decisive impact on a financial result of the functioning of subjects of managing. The research of various definitions of the concept "expenses" allowed to divide them into two groups – an interpretation of expenses from the point of view of the economic theory (managerial approach) and from the point of view of financial accounting (an accounting campaign). The critical evaluation of economic approach allowed to find out that expense determination, proceeding from the economic nature as expenses on the simple reproduction of resources, but not from nature and sources of their compensation is its cornerstone. According to this approach, it is offered to include in the structure of operating expenses all expenses connected with operating activities including the expenses, which arose in connection with the violation of the trade-technology process. The essence of a category "operating expenses of trade enterprise", provided in an article it is formulated taking into account an economic campaign and proceeding from the fact that the accounting campaign is more concentrated on identification of economic consequences of implementation of expenses after the end of the trade process. Namely, it is offered to understand as operating expenses of trade enterprise the asset retirement connected with sales of goods, performed under the influence of structural and functional factors of operating activities and providing competitive advantages in the sphere of the functioning of the subject of managing in modern conditions. .
Authors and Affiliations
Галина Георгіївна, Олена Володимирівна Лисак, Кот
Keywords
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