A comprehensive system of accounting for created value added at the enterprise
The subject of the study is a comprehensive system of accounting for created value added at the enterprise. The purpose of the study is to determine a comprehensive approach to reflect the components of created value added in the accounting of the enterprise. Research methods. The dialectical method of scientific knowledge, method of analysis and synthesis, comparative method, method of generalization of data are used in the work. Results of work. The paper describes the activities of the enterprise. The correspondence of the accounts in forming information about the created value added of the enterprise in the accounts of class 8 "Formation of added value" is given. Class 8 “Value Added Creation” account information has been identified as a center for accounting and analytical support for created value added monitoring. Conclusions. The results of the study were the following conclusions. In the absence of an orderly accounting and analytical support for economic potential management, a comprehensive approach to disclosure of information on the created value added of the enterprise using Class 8 “Value Added Formation” accounts is considered. The formation of added value in the accounts has provided improvements in the reporting of financial results in terms of promulgation of indicators of economic potential components from the standpoint of ensuring the interests of external and internal users of relevant analytical information.