The improvement of information and analytical and documentary support of operations accounting with raw materials
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
This article analyzes and identifies the shortcomings of operations with raw materials. It is revealed that there is no clear definition of " operation with tolling raw materials, insufficient analytical accounting of such operations. The main reason for these shortcomings is the imperfect legislative framework for the implementation of operations with raw materials. Also today there are no special approved primary documents that would take into account the specifics of this object. A fragment of the order on accounting policy in terms of operations with tolling raw materials has been developed, which will help to systematize the data and clearly define the document flow of such operations. A register of accounting and control of profitability of operations with raw materials has been developed, which will help to assess the level of efficiency of such operations. The provided recommendations on the introduction of Analytics by types of raw materials, by different performers and by types of products will provide more complete and accurate information on the materials transferred to the processing. Recommendations on the document flow of accounting transactions with tolling raw materials, namely, developed a request for production of finished products, pribalovy order, request for production of finished products from raw materials, the act of catching the ball vianini works. We offer to maintain a separate "Turnover sheet of accounting for the amount of raw materials from the customer", which will control the movement of raw materials in the enterprise. The introduction of a turnover sheet of this form will contribute to the detail of information and transparency of operations with raw materials for the month. Therefore, under such conditions, the improvement of information-analytical and documentary support of accounting operations with raw materials becomes particularly relevant.
Authors and Affiliations
Maryna Oleksiivna Ananska, Inna Viacheslavivna Mostova
Keywords
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