METHODOLOGICAL PRINCIPLES AND SOME ASPECTS OF ACCOUNTING AND ANALYSIS OF RETAIL NETWORKS IN UKRAINE
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose – to study special features of accounting in the retail network and to identify certain commodity groups to apply optimization measures of stock management in the retail network. Methodology of research. The methods of this study were based on generally accepted methods of economic research: an economic and statistical method while studying the dynamics and impact economic factors have on the state of commercial activity; a monographic method – when substantiating theoretical propositions of the subject of research. Findings. A comprehensive analysis of the state and peculiarities of dynamics of retail trade development in Ukraine has been conducted. The main differences between UAP(S) 9 and IAS 2 have been studied; the necessity to make significant amendments and additions to unify them and adjust to specific economic conditions has been substantiated. Determined the possibility of using ABC and XYZ analysis and their integrated approach to the retail network. Certain item groups of commodity stock have been identified for further use of optimization measures of stock management of a specific item. The groups of products with the high, middle and low levels of efficiency have been identified, using ABC-analysis. The stability of processes of sale of commodity stock has been studied, using XYZ-analysis. Based on the combination of the results of research using the methods of ABC and XYZ-analysis, the recommendations for effective management of retail network product range have been given. Originality research involves the formation of scientific propositions on the adaptation of theoretical and methodological foundations of commercial enterprise organization to the particular characteristics of retail networks. Practical value. The obtained results are the basis for the solution of a problem of optimum commodity turnover and effective management of retail network product range.
Authors and Affiliations
Oksana Yelisieieva, Maryna Rieznik, Olena Shportiuk
Keywords
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