Перегляд за Автор "Osadcha, Anna"

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Orgavisation of accounting of lease operation in non-profit enterprises
(2018) Osadcha, Anna; Chernova, Anna
The article is devoted to the substantiation of theoretical, organizational andmethodical principles of accounting of leasing operations in nonprofit enterprises of Ukraine. The view on the accounting of rent transactions to the lessor is presented. The main provisions of the draft international standard "Lease" are considered. Proposed variants of the organization of analytical accounting for individual accounts, which can be used when reflected in the accounting of operating leases.
Problems of the transport and logistic netvork of food enterprises
(2017) Osadcha, Anna; Sauhina, Elena
Enterprises of food industry are usually located close to raw materials or are oriented towards consumer. Therefore, the issue of shipping costs is relevant as the products produced by food industry enterprises must be delivered to the final consumer. The article defines the essence of shipping costs, their composition, and examples of such costs. The main methods of optimizing the transport-logistic network, their advantages and disadvantages are also described. It is highlighted how the price for delivery is determined and what it depends on. Also, the primary documents that are issued to confirm the fact of the carriage of goods are observed. The concept of Incoterms, the sphere and conditions of their application are also highlighted.