Особливості надання послуг приватними охоронними агентствами в Україні

Abstract

У статті розглянуті теоретико-методичні засади обліку і контролю розрахунків з надання послуг приватними охоронними агентствами, розглянуті основні тенденцій розвитку ринку охоронних послуг в Україні, визначені особливості обліку і контролю розрахунків з надання охоронних послуг приватними охоронними агентствами, а також розроблені заходи щодо удосконалення обліку і контролю розрахунків із клієнтами з надання охоронних послуг.

В статье рассмотрены теоретико-методические основы учета и контроля расчетов по предоставлению услуг частными охранными агентствами, рассмотрены основные тенденции развития рынка охранных услуг в Украине, определены особенности учета и контроля расчетов по предоставлению охранных услуг частными охранными агентствами, а также разработаны мероприятия по совершенствованию учета и контроля расчетов с клиентами по предоставлению охранных услуг.

The article deals with the theoretical and methodological bases of accounting and control of calculations on the provision of services by private security agencies, considers the main tendencies of the development of the market of security services in Ukraine, specifies the features of accounting and control of settlements for the provision of security services by private security agencies, as well as measures for improving accounting and control of settlements with clients for provision of security services. The main purpose of the work is to consider the theoretical and methodological principles of accounting and control of settlements for the provision of services by a private security agency and measures to improve the accounting and control of settlements for the provision of services by a private security agency and their practical use. The object of the study is the process of accounting and control of calculations for the provision of services by a private security agency. The subject of the study is a set of theoretical, methodological and practical aspects regarding the system of accounting and control of calculations for the provision of services by a private security agency. The introduction of a reserve of doubtful debts, a more detailed inventory of assets and liabilities, and the development of a special software product AB ABIS, allows you to minimize agency costs and increase profits, which is a positive signal for the private agency. Due to the calculation of the reserve of doubtful debts, the agency ensures the implementation of the principle of diligence - only reflects on the balance sheet the accounts receivable that is likely to be repaid, will bring economic benefits, in addition, distributes expenses by periods. Accordingly, the problems of accounting and control of the calculations for the provision of services should be considered from the point of improving its accounting, analytical and information support, and insufficient study of problem issues in relation to disclosure of the peculiarities of the organization of effective accounting and control of calculations for the provision of services by a private security agency.