Accounting of Purchasing Activities in the Chain of Economic Processes

Abstract

Розглядається перша фаза колообігу господарських засобів у системі управління підприємством – процес заготівлі. Основними операціями в цій фазі є придбання сировини та матеріалів, а також оплата транспортних витрат на їх доставлення. Виділено основні задачі та функції процесу придбання. Заготівельний процес є ключовим етапом у виробничому циклі, оскільки від правильної організації цієї фази залежить якість та ефективність подальшого виробництва. Доведено, що одним із головних аспектів управління цією фазою є ефективне планування та контроль фінансових ресурсів, що витрачаються на заготівельні операції. Раціональне використання грошових коштів у цій фазі дозволяє забезпечити безперебійне постачання необхідних матеріалів та зменшити ризик затримок у виробництві.

Ensuring the effective functioning of a modern enterprise is largely determined by the procurement process, which significantly affects the stability, efficiency and competitiveness of the enterprise. Purpose. The purpose of this study is to determine the key features of the supply process and its goals in the chain of circulation of economic assets, as well as to characterize the accounting component of the supply activity. Results. The supply process, in addition to the actual purchase of values, includes all interrelated activities necessary for the organization to receive goods and services from suppliers: the selection of suppliers, negotiations and agreement of terms with them, transportation and forwarding of goods and material values, receiving, warehousing and cargo processing goods Thus, it can be said that there is no coherent and unified opinion on the definition of the terms "supply", "purchase" and "supply" today, and they are perceived in practical activity as interchangeable. Implementation of supply activities can be considered in two aspects - tactical and strategic. Supply in the tactical aspect is the satisfaction of the company's constant, daily needs for material resources, without which its effective functioning is impossible. The strategic aspect of supply activities is actually the process of management, communication and interaction with other departments, external suppliers, needs and requests of the end user. Accounting for supply costs is reduced to an important, but only effective part of the supply process - the assessment of material stocks at original cost (the actual cost of acquisition or own production). Material costs are one of the main economic elements of the enterprise's costs for the production and sale of products, they include the cost of purchased raw materials and materials that are part of the manufactured product, forming its basis, or are a necessary component in the production of products (conducting works, providing services ). The integration of production and procurement activities begins long before the production process itself. At the same time, the initiative side is the production system, the basis of which is data on product sales. However, the production process cannot proceed normally if it is not preceded by a well-established process of preparing production stocks. Reserves refer to objects that require fairly large investments and are one of the most important factors in ensuring stability and continuity of reproduction, which determine the company's policy and affect the level of service as a whole. Production units receive information about the availability of the necessary amount of materials for production. In the chain of creation of the value of material costs at the stage of production, deficiencies and losses arising as a result of procurement and supply activities may be detected. For example, if high production losses were caused by the purchase of the wrong material by the supply department, then the amount of these losses should be attributed to the costs of the responsibility centre of the supply department in terms of quantity and value. Production divisions complete the material and value flows of purchasing and supply activities. At this stage, the physical consumption of materials is carried out according to the value formed as a result of the material and technical supply process. Conclusions. Logistics costs significantly affect the profitability of the city's enterprise and its finished products. Therefore, the clear structuring of logistics costs can contribute to the optimization of purchasing activities in the production of industrial equipment, as well as the coordination and integration of certain types of logistics costs that are hidden and do not have a clear method of accounting and measurement. In general, it can be said that the implementation of successful and effective procurement activities at a manufacturing enterprise must be approached systematically and comprehensively, organically integrating all the main functions of procurement logistics (planning, organization, motivation) into all internal business processes of the enterprise, providing this activity with the necessary resources, information and managerial influence.