MODERN TRENDS OF DOCUMENTARY REGISTRATION OF RENT SERVICES

Abstract

Introduction. In modern conditions of management the role of rent services both in the country’s economy and in solving social problems is gradually increasing. The effectiveness of the management system directly depends on the proper organization of primary accounting of rent transactions. The process of documentation at the studied enterprises does not allow to satisfy the management’s needs in timely and reliable information with the required level of detail. Therefore, the issue of improvement the documents of primary accounting information regarding the provision of rent services is relevant, especially in view of the recent changes in the current legal framework. Methods. Research methodology is based on theoretical insights into the problem and scientific instrumentation that contained the critical content-analysis of original financial statements of distribution enterprise in Ukraine, comparative analysis of normative documents of Ukrainian legislative acts and their generalization. The author created the data basis of original financial documentation of 15 distribution enterprises in Ukraine over the period of 2012-2017 to provide the informative basis of empirical research studies. The data source on the condition of normative regulation of manifesting procedure of distribution service in Ukraine was the data basis of legislative acts of Verkhovna Rada of Ukraine. Results. The existing order of documentary registration of the rent services is highlighted in the article. Attention is focused on thedevelopment of new forms of the primary documents which would take into account the features of the rent services and meet the requirements of time. Offered for the introduction at the studied enterprises documents of primary accounting information which must be accompanied by rent services: Act of acceptance and transfer of the rental objects and the act of rent services. The recommendations for filling them out and optimization the order of documentary registration of the rent services in general are given to increase the level of information provision the management system of economic activity. Discussion. The obtained results make it posible to conclude that the documentation process at examined enterprises doesn't meet the requiments of management in terms of just-in-time, valid and detailed information. The obtained results can be used in practical activities of enterprises and further research on organizational and methodological basis of rent service accounting and soft ware development.