Improvement of the trade margin accounting at retail trade pharmacy enterprises

Renata Borysivna Sokolska, Inna Mykolayivna Izviekova, Anastasia Viktorivna Lysenko


The particular qualities and problems of trade margin analytic accounting at retail trade pharmacy enterprises working under government price control have been reviewed. The methods of trade margin charging and their implementation expedience regarding medicine trade specifics have been studied. The trade margin charging documentary evidence features at retail trade enterprises have been researched. The legal control for medicine retail price calculation has been examined. The government classification of allowed volumes of medicine trade margin has been represented. According to government requirements for maximum allowed medicine trade margin, specific analytics accounts and their further separation within legal specification for the “Trade Margin” absorption sub-account have been introduced for enterprises which are working according to the Instruction to using Chart of Accounts. The foregoing sub-accounts are developed considering the trade margin choice options of enterprises because the government controls only certain types of medicines. The enterprises which are not working according to the Instruction to using Chart of Accounts are offered to change the “Trade Margin” sub-account into two new sub-accounts. The first sub-account is designed for trade margin accounting of goods with government price regulation, and the second one is designed for trade margin accounting of goods with free price formation. The government-regulated sub-account is supposed to be divided into analytical accounts according to maximum allowed medicine trade margin. The introduced improvements can be advantageous not only for pharmacy enterprises, but also for all enterprises which work under government price regulation. 


accounting; analytic account; trade margin; medicines; medical products; retail trade pharmacy enterprises; state control of price level

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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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