Uman NUH | today: 12/22/2024
| Author(s) |
Варченко О. М., , , Гаврик О. Ю., , , Вернюк Н. О., , , Варченко О. О., , , |
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| Category | Economics | ||
| year | 2023 | issue | Issue number 103. Part 2 |
| pages | 117-128 | index UDK | 336.7 | DOI | 10.32782/2415-8240-2023-103-2-117-128 (Link) |
| Abstract | The article systematizes the components of information support for the analysis of the formation of added value by the entities of the enterprise and substantiates the directions for its improvement. The following directions for improving the system of reporting on costs and production results are proposed: changing the order of grouping information for obtaining it according to the relevant categories of the system of national accounts, in particular, determining production output by the «cost-output» method and production costs by economic elements; application of the financial concept of reporting, containing information on balances, expenses incurred during production and sale of products, by economic elements, financial results of the enterprise; allocation of the indicator of added value in the accounting and financial reporting of economic entities as a separate line. It is shown that the added value as an economic category according to the indicators of accounting accounts is important in substantiating the results of the economic activity of the enterprise. The components of added value show the effectiveness of management, the motivation of owners, the cost of labor (salaried employees), state income and the state of the enterprise’s investment and innovation activities. Given the fact that the components of added value in the accounting accounts have certain methodological shortcomings, it is advisable to suggest directions for improving the system of reporting on costs and production results, namely: changing the order of grouping information for obtaining it by the relevant categories of the system of national accounts, in particular, defining output of products by the "cost-output" method and production costs by economic elements; application of the financial concept of reporting, containing information on balances, production, sales of products, costs of its production by economic elements and financial results for the purpose of evaluating the financial and economic activity of the enterprise and drawing up national accounts. | ||
| Key words | value added, gross value added, value added by costs, information provision, gross income, indirect taxes | ||