ACCOUNTING OF PRODUCTION OF NEW PRODUCTS AND ITS CERTIFICATION

Abstract

There were researched the problematic issues of accounting for the creation of new products due the stages: research, development, production of research samples.The authors showed economic operations how to create a new product, learnt and described it by taking into account as the material form and as the intangible form. Cost accounting of domestic enterprises at the research stage keeps according to the rules of the National Regulation (Standard) of Accounting 8 "Intangible assets" and the National Regulation (Standard) of Accounting 16 "Costs".The process which is aimed at the creating of new products is divided into two stages: research stage and development stage. The research stage is the researches which are planned by the entrepreneurship, which it conducts for the first time in order to obtain and understand new scientific and technical knowledges.Under the word "development" we can understand application by the enterprise the researches’ results and other knowledges for planning and designing mainly new or considerably perfected materials, devices, products, processes, systems or services before their beginning of serial production or using. However, for the organization and reflection in the accountcreation of new products on the specified terms is not enough, therefore they are openedonly in the context of NP (S) BU. The requirements for the methodology of research accounting and developments relate only to the recognition of intangible assets, which are created by the enterprise. Simultaneously, the company creates the tangible assets - inventories or fixed assets, accounting which are according to the rules of NP (S) BU 9 "Inventories" and NP (S) BU 7 "Fixed assets". The development of new products requires the consistent implementation of research and development events. The carrying out process of developments by the enterprise's own forces is possible due the condition of existence of ownappropriate intellectual and logistical base. In the absence of its own base, the company engages the third side for implementation work and enters an agreement on implementation of scientifically-research or scientifically-development and technological work. In accounting, the cost of developing a new type product is accounted for by one of two ways: as capital investment into the creation of intangible assets and as the composition of other operating expenses of the reporting period. According to the results of the studythe authors provide an approximate items nomenclature of expenditure on research and development the new type of product. It is established that for the accounting for the direct costs of developing of new products, the large number of entities are using the account 23 "Production". Sub-accounts are opened for it to summarize the costs at each stage of execution works, which are carried out by various divisions of the enterprise.To summarize the information of incurred costs for the mastering of new products in the reporting period use the account 39 "Deferred expenses". In practice, the cost of developing new products iswritten of in two ways: uniform and at estimated rates. Into the regulatory, explanatory and recommendatory documents do not specify along which term the enterprise upon incurring costs related to training and development production, can write off such costs at the cost of a new species products. The essence and importance of certification of new products is given, the order of development and use of technical conditions is studied. We also systematized and gave the internationalexperience of accounting for research and development costs. A comparison of reflection of costs for the production of new products in accounting and tax accounting is also made.