ACCOUNTING AND ANALYTICAL PROVIDING OF THE RENTED PROPERTY MOVEMENT IN ENTERPRISE’S MANAGEMENT: ORGANIZATIONAL AND METHODICAL ASPECT

Abstract

Abstract. The article examines the content and functional focus of accounting and analytical providing of rented property in enterprise’s management. It was determined that in modern business conditions, it is important to build a proper accounting system, which provides for the formation of reliable information about the availability and movement of assets, which is the basis for managerial decision making. Substantiated: for the information support of the management system, it is appropriate to group the rented property according to the term of useful use and the value limit in terms of the allocated centers of responsibility and the existing organizational structure. Accounting support for the movement of rented property as a system of interrelated elements (working plan of managerial accounting accounts, the order of displaying property movement, accounting info) is proposed, which consists in grouping the property according to the term of useful use and a defined limit of essentiality, which will make it possible to increase the reliability of information support of their movement. In order to comply with the principle of predominance of essence over form and with the aim to reflect in the accounting of low-value and perishable rented items, taking into account their moral and physical wear and tear, we suggest that the investigated enterprises charge depreciation on them, which will make it possible to form a reliable full cost of providing rental services, as well as the management system will have reliable information about the physical condition of such items, which will ensure uninterrupted supply of these assets in the future. The research used: historical and logical analysis - to study the theoretical aspects of rented property accounting; methods of induction and deduction - for consideration of modern trends in the functioning of accounting system of the rented property movement; methods of theoretical generalization and observation - for the study of accounting and information-analytical providing for the functioning of the enterprises under study. The suggested proposals for improving the rented property movement accounting system make it possible to clearly determine its location, and the managerial staff will receive reliable information about the real condition of the rented property, which will create the basis for appropriate decision making.