Cost Accounting and Analysis for the Creation of an Enterprise Website
Mariya Lalakulych1, Erika Yuhas2, Lesya Rybakova3, Alona Lysiuk4, Alla Kostyrko5
1Mariya Lalakulych*, Department of Accounting, Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics, Uzhhorod, Ukraine.
2Erika Yuhas, Department of Accounting, Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics, Uzhhorod, Ukraine.
3Lesya Rybakova, Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics, Uzhhorod, Ukraine.
4Alona Lysiuk, Department of Accounting and Taxation, Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine.
5Alla Kostyrko, Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine.
Manuscript received on November 19, 2019. | Revised Manuscript received on November 29 2019. | Manuscript published on 30 November, 2019. | PP: 9876-9882 | Volume-8 Issue-4, November 2019. | Retrieval Number: D9174118419/2019©BEIESP | DOI: 10.35940/ijrte.D9174.118419
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The article discusses the theoretical and methodological bases of accounting and analysis of costs for creating an enterprise website and provides recommendations for accounting and analysis of costs for creating an enterprise website. The study of the essence of the website as a separate accounting object from a technical, legal and accounting point of view has determined that the costs of creating a company website are capitalized in the form of an intangible asset and are subject to depreciation only if they are used for their own needs and when there is a likelihood that it will create future economic benefits. That is, the cost of implementing an enterprise website is displayed according to how it is used. The article contains the rationale for the development, as well as the recommendations themselves: a) the cost of creating an enterprise site with the involvement of a contractor and the cost of developing a website independently using its own resources for information placement is offered; b) the Agreement on the transfer of exclusive property rights to the content of the site was developed; c) a comprehensive cost analysis algorithm is proposed for the enterprise web site, which will provide a well-reasoned and reasonable cost estimate.
Keywords: Accounting, Analysis, Costs, Enterprise, Website.
Scope of the Article: Authentication, Authorization, Accounting.