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
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- EP ID EP427477
- DOI 10.5281/zenodo.1690021
- Views 86
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