SYSTEMATIZATION AND STRUCTURING OF THE PROCEDURE OF APPLICATION OF COST TERMS AS THE ACCOUNTING EQUIVALENTS TO THE MOVEMENT OF RESOURCES IN AN ORGANIZATION
The modern Russian procedure for the application of cost terms in accounting regulatorily unsettled and not supported by theoretical basis requires its structuring and clear building of a certain qualification system. This measure is necessary to create a unified-standard accounting and analytical base of the achieved performance targets of economic entities. The relevance of systematization of terminological chain characterizing the movement of resources in an organization is enhanced by the convergence of RAS with IFRS, which impose certain requirements to the presentation of this object in accounting and reporting. The paper deals with the issues of solving the problem of the ambiguous interpretation and application of cost terms not allowing the competent representation of the process of movement and the result of usage of the resources involved in business to users. The author offers the economically justified formalization of the accounting equivalents application. The paper presents the algorithm of unification of terminological qualification, the application of which allows linking clearly the cost categories to a certain resource state. It increases the accuracy of accounting reflection of what is happening in practical operations to attract and apply the resources. The particularization of the total resource flow schematized and regulated the accounting representation of actual economic reality. In the created model, comparing its interrelated parts between each other and then the result with the expected one, the author obtained a unified transparent and logically developed accounting-information base on the movement of the resource pool within a particular organization, which allows meeting maximally the user needs in obtaining quality information.