Lebedev K.N.Financial University under Government of Russian Federation, Moscow, Russian Federation KNLebedev@fa.ru
Subject The article addresses improvement of accounting at enterprises. Objectives The purpose of the research is to prove the groundlessness of inclusion in the cost of acquired or manufactured assets of interest on loans obtained for relevant purposes, and costs of their procurement, delivery, etc., that are carried out by the company itself, and also the cost accounting of activities of production units of the enterprise. Methods The study rests on the systems approach, as management of a company is considered as a totality of elements having different requirements in the cost reflection of the work of its subdivisions, and the method of logical and historical unity, as logical conclusions were confirmed by historical background. Results The study found that interest on loans should be fully treated as losses of the enterprise, cost of procurement, delivery, etc. of assets that are carried out by the company itself should be considered as items of cost of goods, records in the accounts of auxiliary production units should reflect only costs, which are added at respective stages of production. Conclusions and Relevance The principle of accounting activities development in accounting regulation and accounting science should be the economic principle stated by A. Smith. Its use implies forming these activities based on the information needs of users of accounting data, rather than on abstract representations. The findings may help improve accounting at enterprises, and serve as a basis for further research in excluding the complications of accounting work.
Keywords: accounting, interest on loan, procurement, production
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