Економічна сутність процесу реалізації як об’єкту бухгалтерського обліку

Abstract

У статті проаналізовані теоретичні підходи до тлумачення економічної сутності процесу реалізації як об’єкта бухгалтерського обліку. Уточнено поняття «процес реалізації» – як тристоронній процес доведення продукції до користувачів, у якому, з одного боку, в момент реалізації передаються права власності на об’єкти реалізації від продавця до покупця та визнається надходження економічних вигод (дохід), з другого – у результаті цього процесу в момент реалізації визнаються витрати, та з третього – здійснюється зіставлення доходів та витрат, що дає можливість визначити фінансовий результат процесу реалізації: прибуток або збиток. Наведено етапи формування процесу реалізації. Визначено завдання бухгалтерського обліку, які реалізація дає змогу розв’язувати в процесі господарської діяльності підприємства.

It is established that in the process of realization the enterprise receives the final result of the activity, that is it reflects and characterizes all previous stages of a cycle of economic means. The implementation process is an important source of income for enterprises that act as an object of taxation, which in turn forms the revenue side of the state budget. The implementation process is a set of operations as a result of which the seller transfers to the buyer the ownership of the object of sale, the comparison of income with costs gives the company the opportunity to determine the financial result of operations. The implementation process shows a significant impact on the financial performance of the enterprise, which is one of the main sources of its formation. Purpose. Research and generalization of scientific ideas on the theoretical aspects of the economic essence of the implementation process as an object of accounting. Results. The concept of "sales process" is clarified, as it is a tripartite process of bringing products to users, in which, on the one hand, at the time of sale ownership is transferred from the seller to the buyer and recognizes the receipt of economic benefits (income), on the other - as a result of this process at the time of implementation, costs are recognized, and the third - compares income and expenses, which makes it possible to determine the financial result of the implementation process: profit or loss. The stages of formation of the implementation process are given: concluding contracts for the supply of products; drawing up a plan for the sale of products and balances of unsold products in the warehouse; shipment of products to consumers; cash flow to the current account of the enterprise. Defined the tasks of accounting, which implementation allows to solve in the course of economic activity of the enterprise. It is emphasized that the use of the term "sale" in tax accounting in the context of this is happening now, is not entirely acceptable. Thus, we propose to replace the term "implementation" in the Tax Code and its bylaws directly with a list of situations that determine the tax base, respectively, each type of tax, which, among other things, will determine the implementation in its economic sense. Conclusions. The article analyzes the theoretical approaches to the interpretation of the economic essence of the implementation process as an object of accounting. The concept of "implementation process" has been clarified. The stages of formation of the implementation process are given. The tasks of accounting are defined, which realization allows to solve in the course of economic activity of the enterprise.