Misgrading of Material and Technical Resources at Motor Transport Enterprises: Organization of Accounting, Control, and Tax Risks

Abstract

Abstract. Modern motor transport enterprises operate under increased requirements for the reliability of accounting and control over material and technical resources. Inventory of stocks is an important tool for detecting misgrading, surpluses and shortages and for assessing their impact on financial results and tax liabilities. The purpose is a comprehensive study of the results of inventory of material and technical resources of motor transport enterprises and the substantiation of methodological approaches to the accounting reflection of misgrading, taking into account industry specifics. Special attention is paid to the accounting of fuels and lubricants, tires, batteries and spare parts. Research methods. During the research, various methods were used, in particular: analysis and synthesis to generalize theoretical approaches, systematization of regulatory provisions, and logical generalization to formulate industry conclusions. The information base consisted of regulatory legal acts on accounting and taxation. Results. The interpretation of misgrading, surpluses and shortages for motor transport enterprises has been clarified; the conditions for their recognition and the procedure for offsetting have been determined. The mechanism of documenting inventory discrepancies and the algorithm for their reflection in accounts 203, 207, 947, 949, 375, 716, 719 have been disclosed. The procedure for determining monetary differences and their impact on the financial result has been substantiated. Tax consequences have been analyzed, in particular the risk of accrual of compensatory VAT liabilities in case of a negative difference, the impact on the single tax, and the problems of blocking tax invoices. Typical errors in the inventory of fuels and lubricants and technical stocks have been summarized. Conclusions. Effective reflection of misgrading requires compliance with regulatory requirements and consideration of industry specifics. An algorithm for accounting for inventory discrepancies and practical recommendations for strengthening internal control and minimizing tax risks have been proposed.