Improved of the cost accounting retailers of Ukraine consumer cooperatives
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 4, Issue 76
Abstract
The purpose of the article is to study the problems of the current state of financial accounting costs retailers. Methodology of research. The solution of these problems in an article carried by such research methods: analysis and synthesis, generalization and systematization, the dialectical approach. Findings. The article deals with the problem on strengthening accounting guidance management. The role of accounting in business management is revealed. We consider the current issues and approaches to cost accounting at the enterprises of retail consumer cooperatives in Ukraine. The features of formation costs in the retail trade of consumer cooperatives were examined. Practical value. The article developed methodology for accounting and trading expenses developed interdepartmental reporting form, including the Report on the cost of goods sold at retail for individual product groups, material and responsible persons shops divisions. A record freight procurement costs to perform arithmetic average weighted by certain groups of goods, which will allow to determine high-cost products and calculate the cost of their implementation in terms of product groups. Clarified and expanded the range of administrative and sales costs of the goods. The main directions of improvement of financial and management accounting costs with the use of information systems and computer technology.
Authors and Affiliations
N. Firsova, R. Zheliznyak
Keywords
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