MODERN ASPECTS AND LEGAL SUPPORT OF THE ORGANIZATION OF ACCOUNTING AND TAXATION OF THE SUPPLY PROCESS OF ENTERPRISES OF UKRAINE

Abstract

The supply process is an important component of the economic work of an enterprise. Therefore, properly organized purchases of material assets are an important condition for its normal functioning and the fulfillment of planned tasks. After all, the purchased assets are part of the production functions along with internal production activities, sales, financing and management. The purpose of the article is to systematize and substantiate modern aspects and current regulatory and legal support for the organization of accounting and taxation of the supply process for Ukrainian business entities. Results. The procedure for accounting and taxation of the supply process at enterprises is regulated by a number of regulatory documents that ensure compliance by business entities with uniform accounting rules that are mandatory, guarantee and protect the interests of users of accounting information, therefore, the study systematizes the relevant regulatory acts in a certain hierarchy. That is, the state level and the level of the enterprise itself are distinguished. It is proposed to consolidate the provisions of the accounting policy regarding transactions for the acquisition of enterprises in a separate document - "Regulations on the Organization of the Process of Acquisition of Enterprises" - which not only does not contradict the requirements of current legislation, but, taking into account the irregular nature of such transactions in relation to the enterprise itself, does not overload the accounting policy.