Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/55994
Title: Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises
Authors: Balan, A.
Kachanova, N.
Topalova, E.
Affiliation: Odessa National Polytechnic University
Bibliographic description (Ukraine): Balan A. Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises / A. Balan, N. Kachanova, E. Topalova // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 61–77.
Bibliographic description (International): Balan A. Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises / A. Balan, N. Kachanova, E. Topalova // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 61–77.
Is part of: Economics, Entrepreneurship, Management, 2 (7), 2020
Issue: 2
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.02.061
UDC: 657.43
336.1
JEL: M41
B41
Keywords: accounting and analytical support
spare parts
pneumatic tires
storage batteries
tire rentals
document management
internal control
Number of pages: 17
Page range: 61-77
Start page: 61
End page: 77
Abstract: The modern approach to accounting of reusable spare parts of motor transport enterprise (MTE) envisages including of pneumatic tires and storage batteries in the complement of current assets. The share of costs for their maintenance in the total cost of transportation services amounts to 25 %, and under these conditions makes it impossible for a sufficient level of internal control (IC) to use such assets effectively. A number of scientists has investigated this issue; however, a unified approach has not been determined, which proves the pressing research problem. Hence, in times of crisis, the issue of accounting improvement, which will lead to optimization of the cost of MTE services cost, becomes especially relevant. The purpose of the research is to summarize the existing regulatory and accounting principles for the accounting of reusable spare parts, to analyze the system (IC) of the use of spare parts of MTE, to develop recommendations for their improvement and practical use. Achieving this goal requires the following tasks: to investigate the features of accounting for the use of spare parts of MTE and to determine the current methodological basis for controlling their use; to analyse tendencies of development of the transport industry of Ukraine, activity and features of accounting of tires and accumulators at MTE (PC “Avtomobilni Perevezennya “Avtoera”); based on the results of the analysis, provide recommendations for improving the organizational and methodological basis of accounting for reusable parts with the introduction of component accounting; to develop accounting support for the process of renting pneumatic tires for PC “AP ”Avtoera”. The tasks are set in the work, solved using the following methods: systematization; abstract-logical analysis; empirical research (in studying the normative and theoretical basis of accounting and control of the use of pneumatic tires); classification and analytical; statistical and comparative analysis (using Microsoft Excel tools in the analysis of the financial state of PC “AP ”Avtoera” to determine the main prerequisites for improving the accounting and control system for the use of pneumatic tires); testing the internal control system; dialectical and comparative (to summarize the results obtained); logical (to build the structure and summarize the results of the research). The work generalizes and analyzes the theoretical and methodological principles of accounting for pneumatic tires and batteries at motor transport enterprises, identifies alternative options for tire accounting and contradictory points that need correction, and formulates a working hypothesis. The tendencies of development of the Ukrainian transport industry, activities and features of accounting of tires and accumulators for MTE (PC “AP ”Avtoera”) analyzed. Improvement of organizational and methodological bases of accounting for spare parts with introduction of component accounting is proposed; accounting support for the process of renting pneumatic tires was developed, recommendations were made to make changes to the accounting policy of the company, in accordance with the proposed directions for improving the organization of accounting for the use of pneumatic tires and batteries
URI: http://ena.lp.edu.ua:8080/handle/ntb/55994
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: https://zakon.rada.gov.ua/rada/show/v0420361-97
https://zakon.rada.gov.ua/laws/show/z0268-98
https://zakon.rada.gov.ua/laws/show/z0712-06
https://zakon.rada.gov.ua/laws/show/z1452-13
https://zakon.rada.gov.ua/laws/show/z0689-08
https://zakon.rada.gov.ua/rada/show/v0417361-97
http://ir.znau.edu.ua/bitstream/123456789/7678/1/OAIKVUSK_2017_4-2_128-131.PDF
https://er.knutd.edu.ua/bitstream/123456789/7008/1/20170811_132.pdf
http://www.market-infr.od.ua/journals/2017/12_2017_ukr/37.pdf
http://77.121.11.9/
http://vtn.ztu.edu.ua/article/view/80421/76197
https://ppeu.stu.cn.ua/articles/1554803647061.pdf#page=212
http://zakon3.rada.gov.ua/laws
https://shypshyna.com.ua/catalogs/tyres/
https://infoshina.com.ua/uk/
https://zakon.rada.gov.ua/laws/show/z0751-99
https://zakon.rada.gov.ua/laws/show/929_014
http://zakon3.rada.gov.ua/laws/show/z0288-00
https://zakon.rada.gov.ua/rada/show/v0561201-03
https://zakon.rada.gov.ua/laws/show/z0487-00
https://zakon.rada.gov.ua/laws/show/z0893-99
https://zakon.rada.gov.ua/laws/show/z0168-95
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2. Selivanova, N. M. & Kachanova, N. S. (2019) Orhanizatsiino-metodychni aspekty komponentnoho obliku osnovnykh zasobiv v umovakh perekhodu na mizhnarodni standarty finansovoi zvitnosti [Organizational and methodological aspects of the component accounting of fixed assets in the conditions of transition to the international standards of financial reporting]. Ekonomichnyi zhurnal Odeskoho politekhnichnoho universytetu. [Economic Journal of the Odessa Polytechnic University], 4 (10). [in Ukrainian].
3. Balan, A. A. & Kachanova, N. S. (2019) Porivniannia obliku zapasnykh chastyn za natsionalnymy ta mizhnarodnymy standartamy [Comparison of spare parts accounting by national and international standards]. Oblikovo-analitychne zabezpechennia innovatsiinoi transformatsii ekonomiky Ukrainy: Materialy XIII Vseukrainskoi naukovo-praktychnoi konferentsii (30-31 travnia 2019 roku) [Accounting and analytical support of innovative transformation of Ukrainian economy: Proceedings of the 13th AllUkrainian Scientific and Practical Conference (May 30–31, 2019)]. Odesa: ONPU, 17-19. [in Ukrainian].
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13. Fursa, V. P. (2017) Analiz aktualnykh problem obliku operatsii transportu [Analysis of current problems of accounting of transport operations]. Retrieved from http://www.market-infr.od.ua/journals/2017/12_2017_ukr/37.pdf [in Ukrainian].
14. Koba, O. V., Turzhans’ka, K. S. & Sagaidak, N. V. (2016) Oblik vytrat na utrymannia i ekspluatatsiiu avtotransportu na pidpryiemstvi [Cost of maintenance and operation of motor transport at the enterprise]. Retrieved from http://77.121.11.9/ bitstream/PoltNTU/614/3/Коба %2C %20Сагайдак %2C %20Туржанська %20 %2B %20 %20_1_.pdf [in Ukrainian].
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16. Akymenko, O., Vertiiko A. & Minchenko Yu. (2018) Oblikovi aspekty tekhnichnoho obsluhovuvannia ta remontu transportnykh zasobiv [Accounting aspects of vehicle maintenance and repair]. Retrieved from https://ppeu.stu.cn.ua/articles/1554803647061.pdf#page=212 [in Ukrainian].
17. Podatkovyi kodeks Ukrainy [Tax Code of Ukraine] (2008). Retrieved from http://zakon3.rada.gov.ua/laws /show/2755-17 [in Ukrainian].
18. Sait internet-mahazynu “Shypshyna”. Kataloh tovariv. [The site of the online shop “Shipshina”. Product catalog.]. Retrieved from https://shypshyna.com.ua/catalogs/tyres/ [in Ukrainian].
19. Sait internet-mahazynu “Infoshyna”. Kataloh tovariv. [The site of the online shop “Infoshina”. Product catalog.]. Retrieved from https://infoshina.com.ua/uk/ [in Ukrainian].
20. Zapasy: Polozhennia (standart) bukhhalterskoho obliku 9 [Stocks: Regulation (standard) of accounting 9]. (1999). Nakaz Ministerstva finansiv Ukrainy No. 246 – The order of the Ministry of Finance of Ukraine No. 246. Retrieved from https://zakon.rada.gov.ua/laws/show/z0751-99 [in Ukrainian].
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22. Bazyliuk, A. V. & Malyshkin, O. I. (2011) Bukhhalterskyi i podatkovyi oblik avtotransportu ta perevezen [Accounting and taxation of motor vehicles and transportation]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian].
23. Kirsanova, V. V. (2016) Konspekt lektsii z dystsypliny “Bukhhalterskyi oblik u sferakh ekonomichnoi diialnosti” dlia studentiv napriamu pidhotovky 6.030509 “Oblik i audyt” [Lecture notes in the discipline “Accounting in the fields of economic activity” for students of the field of preparation 6.030509 “Accounting and Auditing”]. Odesa: ONPU, 28p. [in Ukrainian].
24. Osnovni zasoby: Polozhennia (standart) bukhhalterskoho obliku 7 [Fixed assets: Regulation (standard) of accounting 7]. (2000, April 27). Nakaz Ministerstva finansiv Ukrainy No 92 – The order of the Ministry of Finance of Ukraine No92. Retrieved from http://zakon3.rada.gov.ua/laws/show/z0288-00 [in Ukrainian].
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26. Orenda: Polozhennia (standart) bukhhalterskoho obliku 14 [Rent: Regulation (standard) of accounting 14]. (2000). Nakaz Ministerstva finansiv Ukrainy No. 181 – The order of the Ministry of Finance of Ukraine No. 181. Retrieved from https://zakon.rada.gov.ua/laws/show/z0487-00 [in Ukrainian].
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References (International): 1. Kirsanova, V. V. & Kachanova, N. S. (2019) Oblikove zabezpechennia spetsyfichnykh aspektiv ekspluatatsii, spysannia ta orendy shyn [Accounting of specific aspects of operation, listings and rentals of automobile pneumatic tires]. Ekonomika: realii chasu. Naukovyi zhurnal. [Economy: the realities of time. Scientific journal.], 2 (42), 28–36. [in Ukrainian].
2. Selivanova, N. M. & Kachanova, N. S. (2019) Orhanizatsiino-metodychni aspekty komponentnoho obliku osnovnykh zasobiv v umovakh perekhodu na mizhnarodni standarty finansovoi zvitnosti [Organizational and methodological aspects of the component accounting of fixed assets in the conditions of transition to the international standards of financial reporting]. Ekonomichnyi zhurnal Odeskoho politekhnichnoho universytetu. [Economic Journal of the Odessa Polytechnic University], 4 (10). [in Ukrainian].
3. Balan, A. A. & Kachanova, N. S. (2019) Porivniannia obliku zapasnykh chastyn za natsionalnymy ta mizhnarodnymy standartamy [Comparison of spare parts accounting by national and international standards]. Oblikovo-analitychne zabezpechennia innovatsiinoi transformatsii ekonomiky Ukrainy: Materialy XIII Vseukrainskoi naukovo-praktychnoi konferentsii (30-31 travnia 2019 roku) [Accounting and analytical support of innovative transformation of Ukrainian economy: Proceedings of the 13th AllUkrainian Scientific and Practical Conference (May 30–31, 2019)]. Odesa: ONPU, 17-19. [in Ukrainian].
4. State Statistics Service of Ukraine (2018) Statystychnyi biuleten "Transport": za 2016–2018 roky [Statistical bulletin "Transport": for 2016–2018]. Kyiv: IAA. [in Ukrainian].
5. Normy ekspluatatsiinoho probihu avtomobilnykh shyn: Nakaz Ministerstva transportu Ukrainy No. 420 [Car Tire Operating Norms: Order of the Ministry of Transport of Ukraine No. 420]. (1997). Retrieved from https://zakon.rada.gov.ua/rada/show/v0420361-97 [in Ukrainian].
6. Pro zatverdzhennia "Polozhennia pro tekhnichne obsluhovuvannia i remont dorozhnikh transportnykh zasobiv avtomobilnoho transportu": Nakaz Ministerstva transportu Ukrainy No. 102 [On Approval of the "Regulations on the Maintenance and Repair of Road Motor Vehicles": Order of the Ministry of Transport of Ukraine No. 102]. (1998). Retrieved from https://zakon.rada.gov.ua/laws/show/z0268-98 [in Ukrainian].
7. Pro zatverdzhennia "Ekspluatatsiinykh norm serednoho resursu pnevmatychnykh shyn kolisnykh transportnykh zasobiv i spetsialnykh mashyn, vykonanykh na kolisnykh shasi": Nakaz Ministerstva transportu ta zv’iazku Ukrainy No. 488 [On the approval of the "Performance norms of the average life of pneumatic tires of wheeled vehicles and special machines made on wheeled chassis": Order of the Ministry of Transport and Communications of Ukraine No. 488]. (2006). Retrieved from https://zakon.rada.gov.ua/laws/show/z0712-06 [in Ukrainian].
8. Pro zatverdzhennia "Pravyl tekhnichnoi ekspluatatsii kolis ta pnevmatychnykh shyn kolisnykh transportnykh zasobiv katehorii L, M, N, O ta spetsialnykh mashyn, vykonanykh na yikh shasi": Nakaz Ministerstva infrastruktury Ukrainy No. 549 [On approval of the "Rules for the Technical Operation of Wheels and Pneumatic Tires of Wheeled Vehicles of Categories L, M, N, O and Special Machines Performed on Their Chassis": Order of the Ministry of Infrastructure of Ukraine No. 549]. (2013). Retrieved from https://zakon.rada.gov.ua/laws/show/z1452-13 [in Ukrainian].
9. Pro zatverdzhennia "Pravyl ekspluatuvannia akumuliatornykh svyntsevykh starternykh batarei kolisnykh transportnykh zasobiv i spetsialnykh mashyn, vykonanykh na kolisnykh shasi": Nakaz Ministerstva transportu ta zv’iazku Ukrainy No. 795 [On approval of the "Rules for the operation of lead-acid starter batteries for wheeled vehicles and special machines made on wheeled chassis": Order of the Ministry of Transport and Communications of Ukraine No. 795]. (2008). Retrieved from https://zakon.rada.gov.ua/laws/show/z0689-08 [in Ukrainian].
10. Pro zatverdzhennia "Pravyl nahliadu ta pidtrymannia v robochomu stani starternykh svyntsevo-kyslotnykh akumuliatornykh batarei ND 7214 u 95120-157-97": Nakaz Ministerstva transportu Ukrainy No. 417 [On approval of "Rules for supervision and maintenance of starter lead-acid rechargeable batteries ND 7214 at 95120-157-97": Order of the Ministry of Transport of Ukraine No. 417]. (1997). Retrieved from https://zakon.rada.gov.ua/rada/show/v0417361-97 [in Ukrainian].
11. Khimich A. Yu. & Tsal-Tsalko Yu. S. (2017). Oblik nadkhodzhennia zapasiv vid postachalnykiv na transportnykh pidpryiemstvakh [Accounting for the supply of supplies from suppliers at transport enterprises]. Retrieved from http://ir.znau.edu.ua/bitstream/123456789/7678/1/OAIKVUSK_2017_4-2_128-131.PDF [in Ukrainian].
12. Saiko, K. I. & Zinchenko, O.V. (2017) Metodyka obliku zapasnykh chastyn na avtotransportnykh pidpryiemstvakh [Spare parts accounting at motor transport enterprises]. Retrieved from https://er.knutd.edu.ua/bitstream/123456789/7008/1/20170811_132.pdf [in Ukrainian].
13. Fursa, V. P. (2017) Analiz aktualnykh problem obliku operatsii transportu [Analysis of current problems of accounting of transport operations]. Retrieved from http://www.market-infr.od.ua/journals/2017/12_2017_ukr/37.pdf [in Ukrainian].
14. Koba, O. V., Turzhans’ka, K. S. & Sagaidak, N. V. (2016) Oblik vytrat na utrymannia i ekspluatatsiiu avtotransportu na pidpryiemstvi [Cost of maintenance and operation of motor transport at the enterprise]. Retrieved from http://77.121.11.9/ bitstream/PoltNTU/614/3/Koba %2C %20Sahaidak %2C %20Turzhanska %20 %2B %20 %20_1_.pdf [in Ukrainian].
15. Bilichenko, V. V. & Antoniuk, O. P. (2016) Obgruntuvannia kryteriiv otsinky efektyvnosti vyboru zapasnykh chastyn, shcho zberihaiutsia na skladi ATP dlia pidtrymky v spravnomu strani yoho rukhomoho skladu [Substantiation of criteria for the evaluation of the efficiency of selection of spare parts stored in the ATP warehouse to maintain its rolling stock in the working country]. Retrieved from http://vtn.ztu.edu.ua/article/view/80421/76197 [in Ukrainian].
16. Akymenko, O., Vertiiko A. & Minchenko Yu. (2018) Oblikovi aspekty tekhnichnoho obsluhovuvannia ta remontu transportnykh zasobiv [Accounting aspects of vehicle maintenance and repair]. Retrieved from https://ppeu.stu.cn.ua/articles/1554803647061.pdf#page=212 [in Ukrainian].
17. Podatkovyi kodeks Ukrainy [Tax Code of Ukraine] (2008). Retrieved from http://zakon3.rada.gov.ua/laws /show/2755-17 [in Ukrainian].
18. Sait internet-mahazynu "Shypshyna". Kataloh tovariv. [The site of the online shop "Shipshina". Product catalog.]. Retrieved from https://shypshyna.com.ua/catalogs/tyres/ [in Ukrainian].
19. Sait internet-mahazynu "Infoshyna". Kataloh tovariv. [The site of the online shop "Infoshina". Product catalog.]. Retrieved from https://infoshina.com.ua/uk/ [in Ukrainian].
20. Zapasy: Polozhennia (standart) bukhhalterskoho obliku 9 [Stocks: Regulation (standard) of accounting 9]. (1999). Nakaz Ministerstva finansiv Ukrainy No. 246 – The order of the Ministry of Finance of Ukraine No. 246. Retrieved from https://zakon.rada.gov.ua/laws/show/z0751-99 [in Ukrainian].
21. Osnovni zasoby: Mizhnarodnyi standart bukhhalterskoho obliku 16 [Property, Plant and Equipment: International Accounting Standard 16]. (2012). Retrieved from https://zakon.rada.gov.ua/laws/show/929_014 [in Ukrainian].
22. Bazyliuk, A. V. & Malyshkin, O. I. (2011) Bukhhalterskyi i podatkovyi oblik avtotransportu ta perevezen [Accounting and taxation of motor vehicles and transportation]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian].
23. Kirsanova, V. V. (2016) Konspekt lektsii z dystsypliny "Bukhhalterskyi oblik u sferakh ekonomichnoi diialnosti" dlia studentiv napriamu pidhotovky 6.030509 "Oblik i audyt" [Lecture notes in the discipline "Accounting in the fields of economic activity" for students of the field of preparation 6.030509 "Accounting and Auditing"]. Odesa: ONPU, 28p. [in Ukrainian].
24. Osnovni zasoby: Polozhennia (standart) bukhhalterskoho obliku 7 [Fixed assets: Regulation (standard) of accounting 7]. (2000, April 27). Nakaz Ministerstva finansiv Ukrainy No 92 – The order of the Ministry of Finance of Ukraine No92. Retrieved from http://zakon3.rada.gov.ua/laws/show/z0288-00 [in Ukrainian].
25. Pro zatverdzhennia "Metodychnykh rekomendatsii z bukhhalterskoho obliku osnovnykh zasobiv": Nakaz Ministerstva finansiv Ukrainy No. 561 [On Approval of "Methodological Recommendations for Accounting for Fixed Assets": Order of the Ministry of Finance of Ukraine]. (2003). Retrieved from https://zakon.rada.gov.ua/rada/show/v0561201-03 [in Ukrainian].
26. Orenda: Polozhennia (standart) bukhhalterskoho obliku 14 [Rent: Regulation (standard) of accounting 14]. (2000). Nakaz Ministerstva finansiv Ukrainy No. 181 – The order of the Ministry of Finance of Ukraine No. 181. Retrieved from https://zakon.rada.gov.ua/laws/show/z0487-00 [in Ukrainian].
27. Instruktsiia pro zastosuvannia "Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zobov’iazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii": Nakaz Ministerstva finansiv Ukrainy No. 291 [Instruction on the application of the Plan of Accounts for Accounting for Assets, Capital, Liabilities and Business Transactions of Enterprises and Organizations: Order of the Ministry of Finance of Ukraine No. 291]. (1999). Retrieved from https://zakon.rada.gov.ua/laws/show/z0893-99 [in Ukrainian].
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Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2



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