Sewing production features on the conditions of processing raw materials

Tetiana Oleksandrivna Yevlash, Olena Oleksandrivna Hovorukha


Introduction. The garment industry has always played a significant role in the state economy development and in everyone's life, as a factor in meeting consumer needs and a source of budget revenue, but in recent years there has been an extremely difficult situation - the garment industry has almost completely lost competitiveness in the consumer market. First, this situation arose due to fierce competition from imported goods, which saturate the market with their products of well-known brands, with a lower price, thereby displacing domestic goods. This encourages the need to study this industry, taking into account the specifics of working with toll raw materials, in order to identify problems and ways to overcome them in global competition.

Purpose. Describe the current state of garment production; identify the features of the organization of sewing companies that use toll raw materials, analyze the main advantages and disadvantages of their operation; explore the accounting features; to consider the taxation of services for the processing of toll raw materials value added tax, the peculiarities of import duties calculation, other taxes and fees.

Results. The peculiarities of the work organization of the sewing enterprises on the conditions of toll raw materials are covered. An indices analysis of light industry industrial products by activity type for 2015-2020 and revealed a decline in the industry production in 2018-2020. Ukrainian enterprises of the garment industry in 2010-2020 mainly used production on the terms of toll raw materials; full export; production for the domestic market. The main advantages and disadvantages of functioning of domestic garment productions with the use of toll raw materials are considered. A study of textile production indices, production of clothing, leather, leather products and other materials on a monthly basis in 2020 showed that starting from August 2020, the gradual decline in production stopped and there were trends of slight growth in production in the textile industry. The necessity of proper documentation of operations with toll raw materials for processing enterprises and creation of own package of primary forms by executing enterprises is substantiated, in order to simplify the complexity of the process of keeping accounting documentation. The interpretation of the category "toll raw materials" according to the Customs and Tax Codes of Ukraine is considered. A list of criteria in accordance with the current legislation on the recognition of transactions with toll raw materials, confirming the inability of the garment company to sell finished products made from toll raw materials, and therefore loses profits, most of which are sold by the owner of raw materials. The taxation of services on processing of toll raw materials by the value added tax, features of charge of import duty, other taxes and charges are considered. Prospects for further research are the development of virtual sales channels for garments.


sewing production; toll raw materials; export; import; accounting; documentation

Full Text:



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Ivanenko, V. O. (2012). Documentation of the movement operations of toll raw materials and the results of its processing. Retrieved from: gum/Vzhdtu есоп/20121 lZ18.pdf [in Ukrainian].


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Copyright (c) 2021 Tetiana Oleksandrivna Yevlash, Olena Oleksandrivna Hovorukha

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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