About entering of additions into methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) agricultural enterprises

The order of the Ministry of an agrarian policy of Ukraine from October 31, 2005 of No. 589 with the comment is provided.

About INTRODUCTION ADDITION IN METHODICAL RECOMMENDATIONS ABOUT PLANNING, the ACCOUNT And KALKULIROVANIYU PRODUCT COST (WORKS, SERVICES) AGRICULTURAL ENTERPRISES

The order of the Ministry of an agrarian policy of Ukraine from October 31, 2005 of No. 589

For the purpose of specification of separate provisions of Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the selskokhozyayyostvenny enterprises according to article 6 of the Law of Ukraine "About accounting and financial statements in Ukraine" and in connection with modification of the Provision on an order of collection and the accounting of the fixed selskokhozyayyostvenny tax, approved by the resolution Kabineyota Ministrov Ukrainy from April 23, 1999 of No. 658 (with izmeyoneniye), I ORDER:

1. To make changes to Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the agricultural predpriyayotiya, approved by Minagropolitika Ukrainy’s order from May 18, 2001 of No. 132 (with changes), having stated the subparagraph of "i" of point 2.21 in the following edition:

"i) the sum of the added (brought) fixed agricultural tax. At the end of the reporting period (year) this sum distribute between objects of the account ras­xodov plant growing production in proportion to the areas of agricultural holdings (an arable land, haymakings, pastures, long-term plantings and redens), taken with the corresponding cultures, and in piscicultural, ryboyolovny and fishing farms – according to plo­shhadyami lands of water fund which are used by tayoky farms for cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and vodoxra­nilishhax)".

2. To the ministry of an agrarian policy of Independent Respubyolika Krym, head departments agroindustrial a razyovitiya of regional public administrations, Upravyoleniya of agroindustrial development of the Sevastopol goyorodsky public administration to bring the polozheyoniya of the present order to the notice of the enterprises, uchrezhyodeniye and the organizations entering into the sphere of management Miniyosterstva of an agrarian policy of Ukraine.

3. Control of performance of the order to assign to peryovy deputy minister Demchak I. M.

Minister of the Lake of Item BARANIVSKIJ

Comment

THE ORDER OF ACCOUNT FSN IS SPECIFIED

Minagropolitiki decided to specify an inclusion order in structure of all-production costs of the fixed agricultural tax (further – FSN).

Still Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the agricultural enterprises, the Ministries of an agrarian policy of Ukraine approved by the order from 18.05.01 g No. 132 (further – Methodical recommendations), suggested the sum of added (brought) FSN to include in all-production costs of willows the end of the year to distribute between objects of the accounting of expenses of production of plant growing in proportion to the areas of the grounds occupied with the corresponding cultures. Thus Methodical recommendations bypassed vnimayoniy payers of FSN who are engaged in a vyrashchiyovaniye and a catch of fish in internal reservoirs (lakes, ponds, etc.).

Now the situation is corrected also to such farms pred­lagayut to distribute FSN proportionally to the areas of the lands under reservoirs in which plant, grow up and catch fish.

In end we will remind correspondence of accounts, koyotory will be necessary at charge and FSN write-off (see the table).

Table

(On newspaper materials All about accounting).

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