{"id":8591,"date":"2021-10-27T09:48:04","date_gmt":"2021-10-27T06:48:04","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=8591"},"modified":"2021-12-16T10:45:05","modified_gmt":"2021-12-16T08:45:05","slug":"pervynnyj-oblik-vytrat-diyalnosti-pidpryyemstv","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=8591","title":{"rendered":"\u041f\u0435\u0440\u0432\u0438\u043d\u043d\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"

<\/p>\n

\u041f\u0415\u0420\u0412\u0418\u041d\u041d\u0418\u0419 \u041e\u0411\u041b\u0406\u041a \u0412\u0418\u0422\u0420\u0410\u0422 \u0414\u0406\u042f\u041b\u042c\u041d\u041e\u0421\u0422\u0406 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412<\/p>\n

PRIMARY ACCOUNTING OF BUSINESS EXPENSES<\/p>\n

\"\"<\/a>
\n \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438<\/strong>: 87-91. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>5, <\/strong>\u0422\u043e\u043c 1, 202<\/strong>1 (2<\/strong>98)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0420\u041e\u041c\u0410\u041d\u041e\u0412\u0410 \u041e. \u0412.
\nORCID: 0000-0002-9606-7263
\ne-mail: olha.romanova88@gmail.com<\/a>
\n\u0420\u0404\u041f\u0406\u041d\u0410 \u0421. \u041e.
\nORCID: 0000-0002-1813-8804
\ne-mail: w1035@ukr.net
\n\u0414\u043d\u0456\u043f\u0440\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u041e\u043b\u0435\u0441\u044f \u0413\u043e\u043d\u0447\u0430\u0440\u0430<\/p>\n

Olga ROMANOVA,
\nSvetlana REPINA
\nOles Honchar Dnipro National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-298-5(1)-15<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 02.08.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.10.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u043f\u0440\u043e\u0446\u0435\u0441 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u043d\u044f \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u043e\u0431\u043b\u0456\u043a\u0443 \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432, \u0456\u0437 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u043d\u0430\u044f\u0432\u043d\u0438\u0445 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0437 \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u044c \u0442\u0430 \u0432\u0438\u043f\u043b\u0430\u0442 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438, \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0456\u0437 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0438\u043c\u0438 \u043e\u0441\u043e\u0431\u0430\u043c\u0438, \u043a\u0430\u0441\u043e\u0432\u0438\u0445, \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442. \u0412 \u0440\u043e\u0431\u043e\u0442\u0456 \u0431\u0443\u043b\u043e \u043e\u043f\u0438\u0441\u0430\u043d\u043e \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0437\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f \u0442\u0430 \u0437\u043c\u0456\u0441\u0442 18 \u0434\u0456\u044e\u0447\u0438\u0445 \u043d\u0430\u0440\u0430\u0437\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0440\u043d\u0438\u0445 \u0444\u043e\u0440\u043c \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0433\u043e \u0441\u043f\u0440\u044f\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0456\u0437 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b\u043e\u043c \u043d\u0430 \u0433\u0440\u0443\u043f\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0457\u0445 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f. \u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, \u0431\u0443\u043b\u043e \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e \u0432\u0437\u0430\u0454\u043c\u043e\u0437\u0432\u2019\u044f\u0437\u043e\u043a \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432.
\n\u00a0 \u00a0 \u00a0 \u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f; \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456; \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430; \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438; \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is important, and given the gradual growth of the role of energy in the state economy, it is relevant. All expenses that are recorded in the company’s accounting records during the reporting period must be confirmed by documents characteristic of a certain group of expenses, so this particular direction was chosen for the study.
\nThe paper examined the existing features of the main primary documents for accounting for payroll accruals and payments, settlements with accountable persons, cash, material, and other expenses. In the process of writing the paper, the principle of filling out and containing 18 current documentary forms of the corresponding direction was described, divided into groups according to their purpose for a more visual display of the results of the study.
\n\u00a0 \u00a0 \u00a0Keywords:<\/strong> regulatory support; operating expenses; enterprises; primary documents; banking details.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini [Elektronnyi resurs] : zakon Ukrainy vid 16.07.1999 r. \u2116 996-XIV (iz zminamy) \/ Verkhovna Rada Ukrainy. \u2013 Rezhym dostupu : http:\/\/zakon.rada.gov.ua\/cgi-bin\/laws\/main.cgi?nreg=996-14 (Data zvernennia 10.06.2021).<\/li>\n
  2. Pro dokumentalne zabezpechennia zapysiv u bukhhalterskomu obliku [Elektronnyi resurs] : polozhennia vid 24.05.1995 r. \u2116 88 (iz zminamy) \/ Verkhovna Rada Ukrainy. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0168-95#Text (Data zvernennia: 10.06.2021).<\/li>\n
  3. Pro zatverdzhennia typovykh form pervynnoi oblikovoi dokumentatsii zi statystyky pratsi [Elektronnyi resurs] : nakaz Derzhstatu vid 05.12.2008 r. \u2116 489. \u2013 Rezhym dostupu : https:\/\/docs.dtkt.ua\/doc\/1157.103.0?_ga=2.123227977.314080446.1628001532-2136820641.1615800378 (Data zvernennia: 10.06.2021)<\/li>\n
  4. Pro zatverdzhennia Polozhennia pro vedennia kasovykh operatsii u natsionalnii valiuti v Ukraini [Elektronnyi resurs] : postanova NBU vid 29.12.2017 \u2116 148. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/v0148500-17#Text (Data zvernennia: 10.06.2021).<\/li>\n
  5. Pro zatverdzhennia formy Zvitu pro vykorystannia koshtiv, vydanykh na vidriadzhennia abo pid zvit ta Poriadku yoho skladannia [Elektronnyi resurs] : nakaz Derzhstatu vid 28.09.2015\u00a0 \u2116 841. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/z1248-15#Text (Data zvernennia: 10.06.2021).<\/li>\n
  6. Pro zatverdzhennia typovykh form pervynnykh oblikovykh dokumentiv z obliku syrovyny ta materialiv [Elektronnyi resurs] : nakaz Derzhstatu vid 21.06.1996 \u2116 193. \u2013 Rezhym dostupu : http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/FIN349.html (Data zvernennia: 10.06.2021).<\/li>\n
  7. Pro zatverdzhennia typovykh form pervynnykh oblikovykh dokumentiv z obliku malotsinnykh ta shvydkoznoshuvanykh predmetiv [Elektronnyi resurs] : nakaz Ministerstva statystyky Ukrainy vid 22.05.1996 \u2116 145. \u2013 Rezhym dostupu : http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/FIN330.html (Data zvernennia: 10.06.2021).<\/li>\n
  8. Pro zatverdzhennia typovykh form pervynnoho obliku [Elektronnyi resurs] : nakaz Ministerstva statystyky Ukrainy vid 29.12.1995 \u2116 352. \u2013 Rezhym dostupu : http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/FIN321.html (Data zvernennia: 10.06.2021).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[53],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8591"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8591"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8591\/revisions"}],"predecessor-version":[{"id":10036,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8591\/revisions\/10036"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}