ORGANIZATION OF FUEL ACCOUNTING AS AN INSTRUMENT OF OPTIMIZATION OF COSTS FOR USING OF MOTOR TRANSPORT

Costs of using motor transport is directly related to the quantity and quality of fuel and lubricants and their valuation. The latter depends significantly on the prices generated in the fuel and energy market and the logistics policy of the enterprise, which is the basis for the organization of accounting for fuel and lubricants as an object of accounting, costs and management impact. Considering the organization of accounting as a set of measures to organize the work of the accounting staff and the organization of the process of accounting and reporting, the dominant influence of technical and methodological features of accounting on the formation of levers of management influence. In the article we have compiled a comparative table of the most common in economic practice methods of purchasing fuels and lubricants and identified key details that affect the formation of economic indicators of documentary support of business transactions. The basic methods of purchasing fuel include: cash purchase (has a very limited scope) and non-cash purchases using: list on the sale of petroleum products, coupons, scratch cards and fuel smart cards. The specifics of construction of accounting nomenclatures at the stage of primary and current accounting by each of these methods are revealed. The key problems that complicate the rational organization of accounting of fuel and lubricants in practice are identified: regulatory gaps in the regulation of documentary support of records in accounting; vagueness (or underestimation) of the significance of the contractual settlement of the moment and conditions of transfer of ownership of fuel; lack of practical experience in applying professional judgments in the qualification of objects of accounting for non-cash supply of fuels and lubricants. Based on the results of a critical analysis of the methods of purchasing fuels and lubricants, a conclusion was made about the feasibility of a practical choice in favor of one of them (or a combination thereof) based on an assessment of their efficiency.