Atsargų apskaitos ypatumai

Abstract

Tikslus ir teisingas Verslo apskaitos standartų (VAS) nuostatų ir Pelno mokesčio įstatymo (PMĮ) reikalavimų suderinimas, lemia sėkmingą atsargų apskaitos metodų parinkimą, leidžia organizacijai išnaudoti visas įstatymų teikiamas galimybes sumažinti mokamų mokesčių apimtį, taip padidinant apyvartines lėšas, kas ypač tampa aktualu ekonominės krizės sąlygomis. Teisės aktai reglamentuojantys atsargų finansinę ir mokestinę apskaitą tarpusavyje nėra pilnai suderinti, o tai labai įtakoja atsargų apskaitos politikos formavimą. Verslo apskaitos standartai įvardija didžiausias galimybes pasirinkti atsargų įkainojimo būdą, galimi keturi atsargų įkainojimo būdai (FIFO, LIFO, svertinio (slenkančiojo) vidurkio, konkrečių kainų) bei leidžiama taikyti ir kitus neįvardytus būdus, atsižvelgiant į atsargų judėjimą organizacijoje bei kitas sąlygas, tuo tarpu Pelno mokesčio įstatymas be apribojimų leidžia taikyti tik FIFO atsargų įkainojimo būdą. Tyrimo tikslas – ištirti atsargų apskaitos metodikos pasirinkimo organizacijose ypatumus. Tyrimo metodai – mokslinės literatūros ir teisės aktų analizė, atvejo analizė, sisteminimas, vertinimas, palyginimas ir apibendrinimas. Atsargų įkainojimo metodo teisingas pasirinkimas yra labai svarbus, kadangi daro ženklią įtaką organizacijos balanso rodikliams bei veiklos rezultatui, todėl atsargų įkainojimo būdo pasirinkimas turi leisti atspindėti teisingą vaizdą, nei nepagrįstai padidintą, nei sumažintą pelną bei atsargas įvertinti tokiu būdu, kokiu jos realiai juda. Pelno mokesčio įstatymas galėtų neriboti organizacijų laisvės renkantis atsargų įkainojimo metodą. Turėtų būti ieškoma pusiausvyros tarp atsargų apskaitos įkainojimo metodus reglamentuojančių teisės aktų, atsižvelgiant į organizacijų veiklos specifiką

The accurate and correct adjustment of the requirements of Business Accounting Standards (BAS) and Law of Profit Tax (LPT) results in successful selection of accounting method of the resources, and allows the organization to use all the possibilities provided by the law in order to reduce the volume of the payable taxes, and thus to increase the circulating assets, which becomes topical in the conditions of economic crisis. The legal acts, which regulate financial and taxing accounting of resources, are not well adjusted, and this affects the formation of accounting policy of the resources a lot. The article’s topicality is manifested by the fact that only when the company’s accountant knows the general accounting rules of resources and peculiarities related to the accounting of resources well, the company’s accountant may conduct the correct and realistic accounting of resources, because the peculiarities of the accounting of resources are the ones to affect the result of the company’s activity in the reporting year – its profit, thus the main problem analyzed in this article is determination and detection of the accounting peculiarities of resources. The purpose of the research is to analyze the selection peculiarities of accounting methods of resources in the organization. The methods of the research are the following: analysis of scientific literature and legal acts, case analysis, systematization, assessment, comparison, and generalization. The Business Accounting Standards name the major possibilities to select the appraisal method of resources. There are available four appraisal methods of resources (FIFO, LIFO, weighted (sliding) average, particular prices). It is allowed to apply other methods, not named herein, taking into account the mobility of resources in the company and other conditions. Meanwhile the Law of Profit Tax allows applying only the FIFO appraisal method of resources without limitations. When one is familiar with the Business Accounting Standards and Law of Profit Tax, it is important to learn what influence the selection of appraisal method of resources has on the accounting of the company’s resources and on the whole accounting of the organization, too, as the different appraisal methods of resources affect the sizes of the company’s profit and amounts of resources in the end of certain period. When the LIFO method is applied, the highest sale cost price is received, but the gross and net profits are the smallest. On the contrary to FIFO, the LIFO method minimizes net profit when the purchase cost price is increasing, and thus it compares the current income with the current costs more precisely. When this method is used, the cost price of the sold goods corresponds the most the level of present prices, whereas income and profit are the most realistic. When the FIFO method is applied, the purchases of one reporting cycle are compared essentially with the sales of the other period. When the resources are appraised using the FIFO method, the value of resources in the end of that period is 40 the highest, thus the net profit also is exaggerated. The oversized profit also affects payable oversized amount of profit tax. After the applied appraisal methods of resources have been analyzed in the Lithuanian organizations, it is possible to state that: the majority of organizations use the FIFO method to appraise the resources in order to adjudge the provisions requirements of Business Accounting Standards and Law of Profit Tax; if the selection of appraisal methods of resources’ accounting was not limited by the Law of Profit Tax, much bigger part of the organizations would apply the appraisal method of the LIFO resources. The correct selection of the appraisal method of resources is very important, because it affects a lot the balance indexes of organization and activity’s result, thus the selection of appraisal method of the resources should allow reflecting the correct view, neither groundlessly increased nor reduced profit, and assessing the resources in such a way as they actually move. The Law of Profit Tax should not restrict the organizations’ freedom in selection of appraisal method of the resources. There should be searched for equilibrium between the legal acts, which regulate the appraisal methods of resources’ accounting with regard to the particularity of the organizations’ activity.