NORMATIVE REGULATION AND COST ACCOUNTING FOR THE ELEMENTS AND ARTICLES OF CALCULATION IN THE UPSTREAM
( Pp. 289-294)

Task. The article deals with the regulatory issues of cost accounting in the historical aspect, in the domestic exploration of hydrocarbons - upstream. The assessment of the features of the formation of costs in the accounts of accounting in Russia in a planned economy and at the present stage, as well as the shortcomings and advantages of regulations aimed at the convergence of domestic accounting with international standards. It is noted that the change of the chart of accounts is an inevitable process under the influence of the changes taking place in the economy of the State. Domestic upstream is an old, but necessary component of the reproduction of the mineral resource base of the state. As a type of activity, upstream is a scientifically based, systematic and guaranteed provision of the state with proven reserves of minerals, taking into account environmental protection. The study revealed the inconsistency of regulations, the actual state of Affairs in the industry. An attempt was made to align the articles of the estimate and the actual costs incurred upstream. It is proposed to clarify the composition of the cost item «costs of preparation and development of production» for the upstream, with the allocation of substations and their composition. Model. The article investigates modern approaches to the normative regulation of cost accounting in the upstream, which allowed us to offer clarification of the calculation articles. Conclusions. It is concluded that the clarification of the article «costs of preparation and development of production» will have a positive impact on the calculation of the cost of tangible and intangible search assets, by clearly determining the amount of costs attributable to a particular type of asset, respectively, the correct determination of their initial cost. Practical importance. The practical significance of the article is that the conclusions and proposals contribute to the improvement of cost accounting, harmonization of domestic and international accounting, the real reflection of costs in the cost. Originality. The author's study revealed that the new realities have changed the chart of accounts in comparison with the previously adopted plans of accounts, with respect to cost accounting in the upstream. Also require revision of Guidelines and Instructions in the industry, in accordance with the changes taking place in the Russian economy and the process of convergence of domestic accounting with IFRS. The positive role of the regulation on accounting 24/2011 in this direction is noted, however, there is a need for its further improvement.

Ibragimova A.K., (2018), NORMATIVE REGULATION AND COST ACCOUNTING FOR THE ELEMENTS AND ARTICLES OF CALCULATION IN THE UPSTREAM. Economic Problems and Legal Practice, 6 => 289-294.

Instruktsiya po planirovaniyu, uchetu i kal kulirovaniyu sebestoimosti dobychi nefti i gaza, soglasovannaya s GP Rosneft : utv. prikazom Mintopenergo Rossii ot 01.10.1994 . Elektronnyy resurs // Elektronnyy fond pravovoy i normativno-tekhnicheskoy dokumentatsii: - Rezhim dostupa: http://docs.cntd.ru/document/901853129 (data obrashcheniya 24.11.2018).
Metodicheskie rekomendatsii po planirovaniyu, uchetu i kal kulirovaniyu sebestoimosti produktsii na predpriyatiyakh po dobyche gaza utv. prikazom Mintopenergo Rossii ot 20.12.1994 . Elektronnyy resurs // SPS Konsul tant Plyus : Nekommercheskaya internet-versiya Konsul tantPlyus: - Rezhim dostupa: http://www.consultant.ru (data obrashcheniya 24.11.2018).
Ob utverzhdenii Instruktsii po planirovaniyu, uchetu i kal kulirovaniyu sebestoimosti produktsii na neftepererabatyvayushchikh i neftekhimicheskikh predpriyatiyakh: utv. prikazom Mintopenergo Rossii ot 17.11.1998 № 371 (red. ot 12.10.1999) . Elektronnyy resurs // SPS Konsul tant Plyus : Zakonodatel stvo: Versiya Prof. - Rezhim dostupa: http://www.consultant.ru (data obrashcheniya 24.11.2018).
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu Raskhody organizatsii PBU 10/99: utv. prikazom Minfina Rossii ot 06.05.1999 № 33n (red. ot 06.04.2015) . Elektronnyy resurs // SPS Konsul tant Plyus : Zakonodatel stvo: Versiya Prof. - Rezhim dostupa: http://www.consultant.ru (data obrashcheniya 24.11.2018).
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu Uchet zatrat na osvoenie prirodnykh resursov PBU 24/2011 Prikaz Minfina RF ot 06.10.2011 N 125n . Elektronnyy resurs // SPS Konsul tant Plyus : Zakonodatel stvo: Versiya Prof. - Rezhim dostupa: http://www.consultant.ru (data obrashcheniya 24.11.2018).
Ob utverzhdenii sbornika smetnykh norm na geologorazvedochnye raboty (SSN-92) vypusk 6, chast 2 utv. prikazom Minprirody Rossii ot 21 marta 2000 g. №81 . Elektronnyy resurs // SPS Konsul tant Plyus : Zakonodatel stvo: nekommercheskaya internet-versiya. - Rezhim dostupa: http://www.consultant.ru (data obrashcheniya 24.11.2018).
O vnesenii izmeneniy v normativnye pravovye akty po bukhgalterskomu uchetu i priznanii utrativshim silu Prikaza Ministerstva finansov Rossiyskoy Federatsii ot 15 yanvarya 1997 g. N 3 quot; Elektronnyy resurs : prikaz Minfina RF ot 24.12.2010 №186n // Spravochnaya pravovaya sistema Konsul tant Plyus . - Rezhim dostupa: http://www.consultant.ru.
Plan schetov bukhgalterskogo ucheta osnovnoy deyatel nosti geologicheskikh organizatsiy i instruktsiya po ego primeneniyu. Ministerstvo geologii i okhrany nedr SSSR 28.02.1958 g. № ST-1019/25. // Gosudarstvennoe nauchno-tekhnicheskoe izdatel stvo literatury po geologii i okhrane nedr. - M., 1958. - 108 s.
Prikaz Minfina SSSR ot 28.03.1985 № 40 Ob utverzhdenii Plana schetov bukhgalterskogo ucheta proizvodstvenno-khozyaystvennoy deyatel nosti ob edineniy, predpriyatiy i organizatsiy i Instruktsii po ego primeneniyu // Rezhim dostupa: http://www.bestpravo.ru /sssr/gn-praktika/i6p.htm
Plan schetov bukhgalterskogo ucheta finansovo - khozyaystvennoy deyatel nosti predpriyatiy i instruktsii po ego primeneniyu Elektronnyy resurs : Prikaz Minfina SSSR ot 01.11.1991 № 56 // Spravochnaya pravovaya sistema Konsul tant Plyus . - Rezhim dostupa: http://www.consultant.ru.
Upstream v Neftyanoy Industrii Elektronnyy resurs - Rezhim dostupa:https://petrodigest.ru/articles/upstream/upstream-neft (data obrashcheniya 24.11.2018)
Belonogov, A.N. Osobennosti ucheta zatrat na razvedku i otsenku poleznykh iskopaemykh / A.N. Belonogov, O.N. KHarchenko // Audit i finansovyy analiz. -2013. - №4. - S. 42 - 49.
Bukhgalterskiy uchet v geologorazvedochnykh predpriyatiyakh: Elektronnyy resurs - Rezhim dostupa:http://www.oviont.ru/ru /useful/arts/1686/ (data obrashcheniya 24.11.2018)
Arshava V.L. Metody kal kulirovaniya sebestoimosti geologorazvedochnykh rabot // Aktual nye problemy gumanitarnykh i estestvennykh nauk. - 2015. - № 8-1. - S.135-139;
Demakova, O. A. Analiz primeneniya polozheniya po bukhgalterskomu uchetu Uchet zatrat na osvoenie prirodnykh resursov / O.A. Demakova, I.V. Ovchinnikova (PBU 24/ 2011) na primere bukhgalterskoy otchetnosti OAO Raspadskaya // Problemy i perspektivy ekonomiki i upravleniya: materialy II Mezhdunar. nauch. konf. (g. Sankt-Peterburg, iyun 2013 g.). - SPb.: Renome, 2013. - S. 70-74. - URL https://moluch.ru/conf/econ/archive/77/3948/ (data obrashcheniya: 23.11.2018).
Zyleva, N.V. Bukhgalterskiy uchet zatrat v geologorazvedke: dis. kand. ekon. nauk: 08.00.12/ Zyleva Natal ya Vladimirovna. - Tyumen , 2014. - 173s.
Ibragimova, A.KH. Upravlencheskiy uchet i kontrol zatrat v neftegazodobyche // Vestnik Kaliningradskogo filiala Sankt-Peterburgskogo universiteta MVD Rossii. - 2013.- S.117-119.
Klassifikatsiya zatrat po stat yam kal kulyatsii Elektronnyy resurs -Rezhim dostupa: https://megaobuchalka.ru/8/5075.html (data obrashcheniya 24.11.2018).
Mel nikov, I. Bukhgalterskiy uchet / I. Mel nikov. - M.: Drofa, 2009. - 304s.
Novoselova, T.N. Osobennosti formirovaniya zatrat na predpriyatiyakh neftedobyvayushchey promyshlennosti / T.N. Novoselova // Finansovyy menedzhment. - 2007. - № 2. - S. 19-27.
Plotnikov, V. A. Bukhgalterskiy uchet v proizvodstvennykh geologicheskikh ob edineniyakh: Spravochnik / V. A. Plotnikov, V. K. Radostovets, L. F. Maksimova. - M.: Nedra, 1987. - 341 s.
Popov, A.YU. Osobennosti bukhgalterskogo ucheta poiskovykh aktivov / A.YU. Popov // Izvestiya UrGEU. - 2013. - №5 (49). - S. 69 - 75.
Stat i kal kulyatsii Elektronnyy resurs - Rezhim dostupa: https://studopedia.org/5-115289.html (data obrashcheniya 24.11.2018).