Open AccessCost Accounting and Analysis for the Creation of an Enterprise Website
Author(s) -
Mariya Lalakulych,
Erika Yuhas,
Л П Рыбакова,
Alona Lysiuk,
Alla Kostyrko
Publication year - 2019
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.d9174.118419
Subject(s) - depreciation (economics) , business , cost accounting , point (geometry) , accounting , asset (computer security) , throughput accounting , intangible asset , subject (documents) , accounting information system , computer science , knowledge management , world wide web , economics , financial accounting , microeconomics , computer security , profit (economics) , geometry , mathematics , financial capital , capital formation
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.