УДК: 681.325
JEL: M40

А. А. Казарян, С. П. Сударкіна
Національний технічний університет “ Харківський політехнічній інститут”

АНАЛІЗ ОСОБЛИВОСТЕЙ ФІНАНСОВОЇ ЗВІТНОСТІ
НА ПІДПРИЄМСТВАХ МАЛОГО ТА СЕРЕДНЬОГО БІЗНЕСУ

© Казарян А. А., Сударкіна С. П., 2017

Розглянуто проблеми обліку витрат на виробництво продукції на малих і середніх підприємствах з широкою номенклатурою продукції, що випускається. Як один із способів вирішення завдання обліку і розподілу непрямих витрат і розрахунку адекватних значень собівартості й ціни пропонується використання систем автоматизованого управління “1С: Бухгалтерія” і “1С: Управління невеликим підприємством”. Розглянуто переваги цих платформ і проблеми, що виникають під час їх впровадження, означено організаційні шляхи вирішення проблеми.
Ключові слова: непрямі витрати, фінансова звітність, аналіз витрат, автоматизовані системи управління “1С: Управління невеликим підприємством”, “1С: Бухгалтерія”, собівартість, ціна.

THE ANALYSIS OF FEATURES OF THE FINANCIAL
STATEMENTS FOR SMALL AND MEDIUM ENTERPRISES
© Kazarian A. A., Sudarkina S. P., 2017
The article deals with the problems of managing a printing enterprise related to the automation of financial reporting. As the research object in the article is considered a printing company in the city of Kharkov, which began with a decrease in the level of control and accounting for production costs, some of the main performance indicators.
At the enterprise, the existing distribution systems for indirect costs and the calculation of the cost of production are analyzed. One of the ways to solve the problem of accounting and distribution of indirect costs, the calculation of production costs and prices for products under automation is the system “1C: Accounting” and “1C: Management of small enterprise."
The main advantages and disadvantages in using these systems of financial reporting automation are analyzed, since often enterprises do not use all the capabilities of these systems, they keep manual records, which leads to a non-optimal distribution of enterprise funds. The main difficulties that arise when indirect costs are taken into account and the cost of production is calculated on the 1C: Accounting platform and 1C: Management of small enterprise, as well as in financial reporting outside the platform.
Work on the introduction of “1C: Accounting” platforms and “1C: Management of small enterprise” is a complex multidimensional exercise and requires serious preparatory work. The use of existing reliable and production platforms requires time, cost and qualified personnel, which often ignore enterprises, which in turn leads to problems affecting the well-being of the enterprise. In multi-user work with the database, it is important to take into account that different people will work – by position, by the nature of the work performed, by training and skills, by attitude and responsibility. To minimize errors and to maximize the security of confidential information, it is important to configure authorized user access, which is advisable for technical specialists to carry out administration and configuration specialists.
Management of a small enterprise is an important stage of the project to automate accounting and tax accounting. Errors and inaccuracies in the distribution and costing of production leads to a result of the reorganization that does not meet the objectives of the enterprise and the market conditions. An analysis of the existing cost allocation systems at the enterprise and the calculation of the cost price showed that despite the formal requirements for reporting organization, there is a problem of estimating the costs for the enterprise’s products, which in turn is related to the average distribution of indirect costs as part of the cost price. Based on this analysis, recommendations were developed to solve specific problems for each system of automation of financial and accounting reporting.
Key words: indirect costs, financial reporting, cost analysis, automated management system “1C: Manage a small company”, “1C”, cost, price.

Література – 6