PHARMACEUTICAL PRODUCTION: WAYS FOR IMPROVEMENT OF ACCOUNTING ACCOUNTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
The article systematizes the components of pharmaceutical products for accounting objects that are classified into six groups of assets: goods, finished products, raw materials and materials, semi-finished products and components, semi-finished products of own production and tolling raw materials (materials taken and / or transmitted for processing) Each listed accounting object in the pharmaceutical industry includes a list of goods, products, products and substances that belong to a certain type of inventory of the enterprise.
Authors and Affiliations
O. P. Ruba
SCIENTIFIC AND METHODOLOGICAL APPROACHES TO DEFINING THE ESSENCE OF THE HOUSEHOLD AND ITS ROLE IN ECONOMY
The article considers the study of the nature of the concept "household", the interpretation of the definition of the concept "household" is proposed by the author. The basic conventional (classic) features of household...
EUROPEAN EXPERIENCE USE IN PERSONNEL POLICY IMPLEMENTATION BY FOOD ENTERPRISES OF UKRAINE
There is investigated the manner in which a staff policy is carried out at the European food industry enterprises. There is also explained the necessity of gradual implementation of the best European practices in order t...
SYSTEMATIZATION APPROACHES TOOLS FORMING THE CONTROLLING
The theoretical questions of systematization of approaches to the definition of the controlling instruments. The analysis of approaches to the interpretation of the concept of controlling in domestic and foreign literatu...
PLACE OF COMMERCIAL AWARENESS IN THE SYSTEM OF EFFECTIVE ENTERPRISE’S PERSONNEL MANAGEMENT
In the article the place of commercial awareness in personnel management system in the conditions of the market were reviewed. The system of personnel management was analyzed in a specific example also including the term...
ACCOUNTING AND ANALYTICAL SERVICE OF STRATEGIC MANAGEMENT
The basic ways to optimize the information resources of strategic management of agricultural enterprises through the establishment of accounting and analytical service are studied. The conceptual approaches to accounting...