Directions of Displaying Transport Costs in the Reporting of Budget Organizations

Task. Transport is an important part of our country's economy. Transportation costs are fixed costs and need to be reflected in accounting, and later in the reporting of almost any organization. Whatever activity the budget organization carries out, transportation costs will exist in any case. The reflection of this type of expense in accounting, and subsequently in reporting, depends on the type of activity in which transport costs appeared and during which operations they arose. In practice, questions arise on which expense account to attribute transport costs, how to reflect this in the reporting. Model. The article analyzes the accounting of transport expenses in budget organizations and their reflection in the reporting, and also raises issues of insufficient reflection of information in the current legislation of the Russian Federation. Conclusions. Various options for the occurrence of transport costs in budget organizations were presented and disclosed. As you can see, all of them can be reflected in different ways when forming reports. There are no regulatory legal acts that would prescribe how to correctly reflect this type of expense in the reporting. Practical value. Whatever activity a budget organization carries out: the main one, which is financed by subsidies from the budget, investment, financed by attracting budget investments, or income-generating - transportation costs will exist in any case. The identified ways of reflecting transport costs in the reporting will allow the budget organization to compile reports more accurately and competently.

budget organizations, reporting, transportation costs, transportation costs, reporting of budget organizations, budget accounting