Передумови одночасного використання двох методів оцінки вибуття товарних запасів в газотрейдингових компаніях
Prerequisites for Simultaneous Use of Two Methods of Valuation of Inventory Disposal in Gas Trading Companies

Summary/Abstract: The purpose of this article is to formulate the main advantages of transformation of information subsystems of accounting of commodity stocks of gas trading companies, in terms of simultaneous use of two methods of evaluation of commodity stocks. his publication raised an important problem of justifying the preconditions and economic consequences of the simultaneous use of two methods for assessing the withdrawal of commodity stocks in gas trading companies. This problem is systematically related to the taxation of operations for the sale of this natural resource by value-added tax. The article notes that when applying the method of weighted average cost of withdrawal of stocks, the cost of acquiring natural gas, which is sold by a gas trader from underground storages, significantly distorts the accounting data of such a trader and leads to additional taxation. As a result, we formulated specific practical recommendations for the transformation of information subsystems of gas trading companies accounting, based on the simultaneous use of two methods for assessing the withdrawal of commodity reserves (natural gas): the identified cost of a unit of reserves – for gas sold from natural gas storages; weighted average cost – for other commodity gas reserves. This approach is not prohibited by current accounting standards and is widely supported by a number of domestic scientists and practitioners. Additionally, it is noted that an important element of the implementation of these methodological recommendations is their clear wording in the orders on the accounting policy of certain gas trading enterprises. Further research in the proposed direction is proposed to focus on studying the economic effect and technical possibility of introducing a total use of the method of identifiable cost of a unit of stock in this kind of business. This will result in the maximum avoidance of unjustified sales situations below the purchase price and additional charge of additional value added tax under the conditions of limited margin of this market.

• Details
• Contents