investigated, which is a pressing issue as a result of bringing the national accounting system into line with international accounting standards.

In the course of research it has been stated that the category of «inventories» is not only the object of accounting, but also the object of management, so the identification of inventories in the assets upon receipt at the enterprise is the initial stage of the accounting process. The process of material and technical base management begins at the stage of searching for suppliers, delivery conditions, formation of the logistics component, determination of transport and procurement costs. There is no doubt that the additional costs associated with these processes will affect the formation of the value of purchased inventories. Therefore, the authors emphasize that the methods of estimating inventories at their receipt and disposal play an important role in accounting, as they affect the formation of the cost of finished goods produced from inventories, and hence the overall financial performance of the enterprise. It should also be taken into account that in accordance with the norms of UAS 9, only the amounts of transportation and procurement costs related to the acquisition (receipt) of inventories are subject to inclusion in the initial cost. In practice, the increase in the value of inventories often includes costs incurred in connection with the internal transportation of inventories on the territory of the enterprise or between its structural units; costs arising from the return of inventories to the supplier; costs for loading, transportation, transshipment and insurance of inventories, finished products (goods), freight forwarding and other services related to the sale of products (goods). Such costs do not affect the formation of the initial cost of inventories. Therefore, the authors highlighted the need for a clear delineation of these costs at specific enterprises with the reflection of provisions in the Order (Regulation) on accounting policies. Most scientists discuss the feasibility of search for a method of cost allocation during transportation, because during this process there can be losses of inventories both within the established norms of natural loss, excessive losses and shortages, as well as spoiled inventories found during asset recognition. The authors gave their own view on the possibility of solving this problem. The solving approach has been presented as well as the peculiarities of the reflection of the distributed transport and procurement costs in the system of accounting have been considered. The situation when the company transport both purchased inventories and those, sold to customers, with its own transport has been considered. In such cases, the authors suggest a method of allocating transportation costs with subsequent allocation to transport and procurement costs, which increase the cost of purchased inventories and distribution costs.

The article explores theoretical aspects and concepts of business trips. On the basis of the conducted review of scientific papers of researchers and scientists, legislative sources and regulatory framework for regulating the accounting of settlements with accountable persons during an official business trip, the importance and impact on the economic activity of the enterprise of these transactions on both the part of accounting and tax accounting is determined. The issues of settlement discipline with accountable persons on the basis of the current regulatory and legal legislation, namely the Tax Code of Ukraine, are highlighted. The legal issues of reimbursement of expenses incurred by the employee when purchasing goods for the enterprise and other issues of legality of using their own cash by the employees of the enterprise to solve production and economic issues of the enterprise have been disclosed. The article states that employees have the right to reimburse expenses and receive other compensations in connection with business trips in compliance with all the conditions of the law. It is considered that there are some significant errors in settlements with accountable persons formed in the accounting for the not correct execution of primary documents provided together with the report on the use of the issued accounting amounts, and carry confirmation of the costs incurred with the amounts specified in them. If the head of the enterprise confirmed the expediency and validity of the expenses made by the employee and approved the "Report on the use of funds provided for a business trip or under the report", the accounting service reflects in the accounting obligations to the accountable person recognized by the enterprise. The article defines the problems of auditing settlements with accountable persons and highlights the main points of the audit of settlements with accountable persons. It was established that in order to avoid penalties and prevent errors in the organization of accounting for business trips, it is advisable to comply with all norms of the legislation, because violations are detected during the audit.

Університет митної справи та фінансів, м. Дніпро Досліджено сучасний стан та обґрунтовано необхідність автоматизації системи бухгалтерського обліку бюджетних установ для забезпечення їх ефективної діяльності. Розглянуто основні характеристики програмних продуктів автоматизації обліку в бюджетних організаціях, а також визначено основні переваги використання даних програм для оптимізації та адаптації облікової системи вітчизняних установ до сучасник викликів інформаційного суспільства і міжнародної практики бюджетного обліку. Проаналізовано функції найбільш популярних продуктів, які служать для обліку оплати праці для бюджетних установ, а саме: "FIT-Бюджет", "1С: Підприємство8", "Парус-Заробітна плата", "UA-Бюджет", "ІС ПРО7", "MASTER: Зарплата і кадри", "ЧІЖ-Бухгалтерія: Заробітна Плата". Обґрунтовано ключові вимоги до компаній-виробників програмних продуктів автоматизації бухгалтерського обліку. У данні статті висвітлено проблему обліку розрахунку оплати праці у бюджетних установах та можливі напрями вирішення цієї проблеми, зокрема автоматизації систем обліку. Підкреслено переваги комп'ютерної системи бухгалтерського обліку в разі обліку оплати праці та автоматизації загалом. Також, наведено перелік бюджетних установ України та їх програмне забезпечення і саме головне шляхи вирішення зазначеної у статті проблеми. Ключові слова: заробітна плата; розрахунки з оплати праці; автоматизація бухгалтерського обліку; програмне забезпечення; електронна звітність; комп'ютеризація UDC 330.46.657.05.

No abstract