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.
CITATION STYLE
Lalakulych*, M. … Kostyrko, A. (2019). Cost Accounting and Analysis for the Creation of an Enterprise Website. International Journal of Recent Technology and Engineering (IJRTE), 8(4), 9876–9882. https://doi.org/10.35940/ijrte.d9174.118419
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