Сегменти господарської діяльності в обліковій політиці: управлінський аспект

Abstract

EN: The article states that in order to optimize the ratio of risks and profitability, economic entities can deploy economic activity in different geographical areas and economic spheres, produce different types of products and services and thus diversify their business. Segmented reporting allows you to better assess the profitability and riskiness of such a business. It has been proven that the requirements for the display of information about segments in the accounting policy are relevant only to a certain group of enterprises, which must highlight the relevant segments if they exist and include in the order about the accounting policy information about the business segments, the priority type of the segment and the principles of pricing in intra-household calculations. The need for additional adjustment of accounting data for the operations of displaying income from the transfer of goods, works, and services between segments is substantiated. Keywords: accounting policy, segments, accounting, management accounting, information, segment reporting, pricing. As you know, reporting by segments is formed on the basis of transfer pricing (TP) data, from which income from sales between segments is determined. Thus, as a result of the transfer of products from one segment to another, it is necessary to determine the income based on the applied pricing method. For example, products from one branch, which is allocated as a geographical segment, are delivered to another branch; or when the semi-finished product of own production is used for the production of other products in the economic segment. It is important, in our opinion, that for segmentation it is necessary to establish the rules of the intra-business shopping center, which should be provided for in the accounting policy of the business entity. When segmenting using other types of pricing, such as: contractual, market prices, standard costs, the need for additional adjustment of accounting data should be taken into account for the operations of displaying income from the transfer of goods, works, and services between segments.

EN: The article states that in order to optimize the ratio of risks and profitability, economic entities can deploy economic activity in different geographical areas and economic spheres, produce different types of products and services and thus diversify their business. Segmented reporting allows you to better assess the profitability and riskiness of such a business. It has been proven that the requirements for the display of information about segments in the accounting policy are relevant only to a certain group of enterprises, which must highlight the relevant segments if they exist and include in the order about the accounting policy information about the business segments, the priority type of the segment and the principles of pricing in intra-household calculations. The need for additional adjustment of accounting data for the operations of displaying income from the transfer of goods, works, and services between segments is substantiated. Keywords: accounting policy, segments, accounting, management accounting, information, segment reporting, pricing. As you know, reporting by segments is formed on the basis of transfer pricing (TP) data, from which income from sales between segments is determined. Thus, as a result of the transfer of products from one segment to another, it is necessary to determine the income based on the applied pricing method. For example, products from one branch, which is allocated as a geographical segment, are delivered to another branch; or when the semi-finished product of own production is used for the production of other products in the economic segment. It is important, in our opinion, that for segmentation it is necessary to establish the rules of the intra-business shopping center, which should be provided for in the accounting policy of the business entity. When segmenting using other types of pricing, such as: contractual, market prices, standard costs, the need for additional adjustment of accounting data should be taken into account for the operations of displaying income from the transfer of goods, works, and services between segments.