ASPECTS OF DOCUMENTATION OF RENTAL SERVICES

Abstract

In the conditions of globalization of the economic space, the insufficient level of competitiveness of a number of industries in the economic system can lead to their degradation due to insufficient material support of the latter. In this regard, the optimization of the system for the use of material support, which is able to meet the modern needs of business entities, is particularly relevant. Today, conducting the activities of business entities requires reliable documentation of transactions. The role of rental services both in the country's economy and in solving social problems is gradually growing. The effectiveness of the management system directly depends on the proper organization of documentation of property rental transactions. The documentation process does not allow meeting the needs of managerial personnel in the reliability of information with the required level of detailing. Therefore, the issue of improving documentation regarding the provision of rental services is urgent. The article highlights the existing procedure for documenting rental services. At the moment, car rental is almost the most common type of rental service, which is in demand both among the population and business entities. The complexity of documenting motor vehicle rental services is that they are not covered by the provisions of Order No. 46. In this regard, companies providing car rental services have to act at their own discretion: to improve the existing ones or to independently develop primary accounting information carriers that would meet the requirements of the time and current legislation. Attention was focused on the need to develop new forms of primary documents that would take into account the peculiarities of providing property for rent and meet the requirements of the time. It was concluded that a clearly organized system of working with primary documents ensures timely receipt of accounting information for the purpose of operational control and management of the financial and economic activities of the company - a provider of rental services.