Disadvantages of inventory accounting and directions of their improvement
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2018, Vol 10, Issue 10
Abstract
Subject of research – methodology and organization of inventory accounting at enterprises. The purpose of writing the article is the author’s vision of the shortcomings of inventory accounting organization, identification and analysis of the main problems of keeping inventories at enterprises and proposing ways to eliminate them. Methodology of the work – the position of theories of inventory accounting, structural and functional, the method of accounting with the application of evaluation methods; comparison method; method of economic analysis. The results of the work – the estimation of the inventory accounting organization in different countries is carried out, the influence of factors that complicate achievement of the set goals is determined, and the ways of their solution are proposed. Conclusions – the incorrect organization of accounting for the availability and movement of inventories is extremely damaging to the financial performance of the enterprise, therefore, it is necessary to improve the organization of warehouse accounting and optimize their availability.
Authors and Affiliations
L. P. RYBAKOVA, M. I. SYMOCHKO, L. M. SHELEMON
Keywords
Related Articles
- EP ID EP427477
- DOI 10.5281/zenodo.1690021
- Views 107
- Downloads 0
Genetic matrix of a clan, nonlegitimo–autonomous,informal organization of power as a basis of the domestic tenization trends
The subject of research is the theoretical aspects of one of the core elements of the theory of shadowing power – the features of its genetic organizational structure. The purpose of the study is to determine the content...
The competitive advantages of regions in terms of global regional asymmetry
The article analyzes the scientific approaches and methodology of determination of regions competitive advantages, gives the indexes of their estimation and allocation of production. There have been justified the methodo...
Hybrid, crisis parallel reality of authorities space as a threat to national security
The subject of research is the theoretical aspects of the development of the shadow parallel, power space as a phenomenon of the information age, the laws of its curvature, the increase of shadow hybrid hazards, the acce...
Category–conceptual energy saving apparatus: modern theoretical approaches
The subject of the study is the economic system of the categorical–conceptual energy saving apparatus, which is based on the developed legal framework for promoting energy saving at the Ukrainian construction companies....
Use of competitive strategies in the chemical industry of Ukraine in the conditions of innovative development as a necessary condition for competition
The role and importance of innovation in a competitive environment, the basic components of the effect of innovation in terms of competitiveness. The analysis of the competitiveness of the chemical industry sector, based...