Problem issues of economic essence determination of production supplies
Journal Title: Економічний аналіз - Year 2017, Vol 27, Issue 1
Abstract
Introduction. The essence of inventory from the logistic and economic point of view is considered in the article. It has been established that the national scientist believe that the theoretical basis for identifying and recording of inventory does not need improvement. Changes are appropriate only in certain situations due to the specifics of the company or industry. According to the results of analysis of the regulatory and legal framework it is proposed the clarification of criteria of resources of the inventory and recognition of their assets. Purpose. The article aims to determine the nature of inventory enterprises in the fast-growing information needs of users. The method (methodology). The study has used methods of theoretical and logic synthesis, method analysis and synthesis, method of comparison and prediction. Results. The approaches to defining the essence of inventory with the aim to optimize the process of accounting and management in enterprises of different economic sectors have been proposed. Recommendations for determining categorical nature "inventory" and the concept of "economic benefits" that would allow economic grouping and operational control of inventories are worked out. Implementation of proposed criteria will deepen the theoretical and methodological basis of accounting and inventory. It will improve the efficiency of accounting and analytical system of manufacturing companies of any sector of the economy.
Authors and Affiliations
Olha Roieva
Keywords
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