Класифікація та функціональний зміст поточних зобов’язань в організації обліку

Abstract

Встановлено практичні умови класифікації поточної кредиторської заборгованості у контексті організації та постановки аналітичного обліку. Проаналізовано нормативні законодавчі акти та авторські наукові тлумачення поточних зобов’язань при організації обліку. Завдяки запропонованій класифікації передбачається підвищення ефективності прийняття управлінських рішень на основі контролю за періодизацією поточних зобов’язань, встановлення термінів її погашення, встановлення контролю за простроченою та безнадійною заборгованістю. За основу розподілу та систематизації інформації запропоновано використовувати принцип періодизації поточної кредиторської заборгованості у розрізі доменів, видів та форм. Дана система дасть змогу забезпечити здійснення внутрішнього контролю за кредиторською заборгованістю підприємства. Серед функціональних ознак до класифікаційних ознак віднесено поточні зобов’язання, які носять договірний та бездоговірний характер у тому числі на основі пролонгації.

The practical conditions for classifying current accounts payable in the context of organising and setting up analytical accounting are determined. The article analyses regulatory legislative acts and author's scientific interpretations of current liabilities in the organisation of accounting. The proposed classification is intended to increase the efficiency of management decision-making based on control over the periodisation of current liabilities, setting the terms of its repayment, and establishing control over overdue and bad debts. It is proposed to use the principle of periodisation of current accounts payable by domains, types and forms as the basis for distribution and systematisation of information. This system will allow to ensure internal control over the accounts payable of enterprise. Among the functional features, the classification criteria include current liabilities that are contractual and non-contractual in nature, including those based on prolongation. The division of current liabilities at different levels, according to the relevant functional characteristics, is aimed at solving a variety of management tasks. The correctness of the division of accounting objects, as well as the choice of classification criteria, determines the effective organisation of accounting for both the group and the individual object. That is why the division should be based on economic criteria, based on the intended purpose of the object of a particular enterprise. The assessment of the established classification should be based on the efficiency of business activities and the completeness of information satisfaction of users' needs. The classification of current liabilities should be an algorithm for identifying accounting elements of a particular group, and accordingly, the information content should help to avoid management errors. At the highest classification level, it is necessary to distinguish between domains that determine whether the liability is caused by changes in the size of the share capital or is the reason for the reduction of economic benefits of the enterprise. According to the first domain, the liability is caused by reorganisation and liquidation business transactions resulting from the return of a share of the share capital to the founder in the event of his withdrawal from ownership. In the second domain, which is the most common in practice, liabilities should be classified based on the occurrence of debts that may arise from legal aspects of business entities. We propose to use contractual maturities as the basis for the classification, which will allow for compliance with payment discipline and effective control of accounts payable, avoiding fines and penalties. To ensure effective control over accounts payable, we propose to use the periodicity feature in the development of the chart of accounts of an enterprise. The company's liabilities are the basis of the attracted capital, which is embodied in the company's debt to other entities. To ensure correct and timely information support for decision-making in accounting, the correct organisational system of analytics should be provided. As a basis for the distribution and systematisation of information, it is proposed to use the principle of periodisation of current accounts payable by domains, types and forms. This system will allow to ensure the implementation of internal control over accounts payable and serve as a basis for the development of the account ing policy of the enterprise.