The actual problems of organization of final product accounting at the enterprise
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
In article it is considered features of accounting of final products. The purpose of the paper is to study the problem aspects of accounting for finished products. The ways of improving of primary accounting of realization final products have been determined. Topic accounting of finished products and it right display in accounting is very actual, because result of activity of any enterprise is release of finished products, so they make a profit. Also in article it is considered one of important question of accounting of finished products, costing of products – accounting and distribution of general costs. It is established that one of the components of effective organization of accounting for availability and movement of finished products is the improvement of accounting documentation, in the following these directions: increasing the efficiency of processing and processing information during implementation; increasing the level of objectivity of analytical information; increase of control over accounting of release of finished products; saving of time and labor costs of documenting, processing of documents. At the same time, in order to increase the efficiency of production enterprises should continue to actively manage the management accounting. To do this, it is first necessary to determine the nomenclature of costs for planning and accounting of a particular workshop, plot; to develop a method of counting and estimating the balances of work in progress, as well as the procedure for determining the results of economic activity. It is proved that effective management of the processes of production and accounting of finished products is possible in the presence of timely, complete, truthful information on the factors influencing its cost price. The results of the research of the organization of accounting for finished products indicate that there are a number of problems that affect the organization of accounting for finished products. The solution of these problems will allow to effectively carry out the accounting of finished products and their cost, increase the efficiency of production, and this way maintain the competitiveness of manufactured products, increasing the economic potential of the enterprise.
Authors and Affiliations
Ihor Olehovych Tarlopov, Yuliia Petrivna Shostak
Keywords
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