Облікові аспекти концесійних угод у рамках реалізації проєктів дпп

Abstract

Метою статті визначено інтерпретацію облікових аспектів концесійних угод у рамках реалізації проєктів державно-приватного партнерства. Проаналізовано процеси реалізації проєктів ДПП та визначено, що найчастіше для реалізації договорів ДПП використовується така форма, як концесія. Наведено характеристику положень законів України «Про державно-приватне партнерство» та «Про концесію». Досліджено історичні аспекти розвитку концесії та надано характеристику основним її етапам. Доведено, що в основу проєкту ДПП має бути покладена ефективність ланцюга «інвестиції–збут–вигода». Проаналізовано зарубіжну практику співпраці сторін у рамках проєктів ДПП та виявлено, що найпоширенішою моделлю реалізації концесійних угод є ВОТ (Built–Operate–Transfer – будувати–експлуатувати–передавати). Визначено перелік видів робіт за кожним видом концесії в рамках ДПП за моделлю ВОТ.

Interpreting of concession agreements accounting aspects in the framework of public-private partnership (PPP) projects is the purpose of the article. PPP project implementation processes are analyzed and it is determined that concession is the most often used type of PPP agreements. Characteristics of the Laws of Ukraine "On Public-Private Partnership" and "On Concession" provisions are given. Historical aspects of concession development are studied and its main stages are characterized. It is proved that the PPP project should be based on the efficiency of the "investment-sales-profit" chain. The foreign practice of the parties’ cooperation within PPP projects framework is analyzed and it is revealed that the most common model of implementation of concession agreements is BOT (BuiltOperate-Transfer). The list of types of works for each type of concession within the PPP according to the BOT model is revealed. When determining of accounting objects for PPP projects in the form of concessions in the field of tourism and recreation, it is proposed to build into the accounting system tools and registers that will assess not only the economic efficiency of the project but also its social impact at the region and country. Enterprises providing public services related to the operation and maintenance of concession facility are invited to implement accounting practices that will assess the non-financial indicators of enterprise impact on the regional ecology, employment and cultural level of population. The sequence of accounting system modeling for business transactions in the implementation of concession agreements, namely: definition of accounting objects in accordance with the form of the agreement, type of object and features of business processes of public-private partnership project in the form of concession, which includes acquisition, production, modernization, lease, distribution of financial results from the operation of concession facility, payment of concession fees. According to the selected for concession agreements accounting objects it is proposed to introduce of special accounts for PPP project income and expenses in the enterprise accounts working plan or to develop a system of analytical accounts for relevant operations. An important condition for the preparation of quality information resources for PPP project management is documentation, which requires development of primary accounting documents forms and registers for the systematization of information for each project.