The improvement of information and analytical and documentary support of operations accounting with raw materials
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
This article analyzes and identifies the shortcomings of operations with raw materials. It is revealed that there is no clear definition of " operation with tolling raw materials, insufficient analytical accounting of such operations. The main reason for these shortcomings is the imperfect legislative framework for the implementation of operations with raw materials. Also today there are no special approved primary documents that would take into account the specifics of this object. A fragment of the order on accounting policy in terms of operations with tolling raw materials has been developed, which will help to systematize the data and clearly define the document flow of such operations. A register of accounting and control of profitability of operations with raw materials has been developed, which will help to assess the level of efficiency of such operations. The provided recommendations on the introduction of Analytics by types of raw materials, by different performers and by types of products will provide more complete and accurate information on the materials transferred to the processing. Recommendations on the document flow of accounting transactions with tolling raw materials, namely, developed a request for production of finished products, pribalovy order, request for production of finished products from raw materials, the act of catching the ball vianini works. We offer to maintain a separate "Turnover sheet of accounting for the amount of raw materials from the customer", which will control the movement of raw materials in the enterprise. The introduction of a turnover sheet of this form will contribute to the detail of information and transparency of operations with raw materials for the month. Therefore, under such conditions, the improvement of information-analytical and documentary support of accounting operations with raw materials becomes particularly relevant.
Authors and Affiliations
Maryna Oleksiivna Ananska, Inna Viacheslavivna Mostova
Keywords
Related Articles
- EP ID EP670731
- DOI -
- Views 46
- Downloads 0
Classification of risks in logistic activity of industrial complex
In the article the theoretical aspects of the classification of risks in the logistic activity of the washing complex of the national macroeconomic environment of the country are researched. Different scientific approach...
The problem of Ukraine's turnover personnel and the directions of its solutions
Introduction. In the article the problems of personnel turnover are considered. The main indicators for the assessment of staff turnover are considered. The most common reasons for the dismissal of staff are identified....
Features of account for the receipt and acquisition of main activities in budget institutions
The article is devoted to the definition of the characteristics of accounting for fixed assets in budgetary institutions. The article describes the essence of the concept of "fixed assets", their recognition and evaluati...
Study on LEGO group’s CSR communication on social media
The following research analysed how LEGO Group communicates corporate social responsibility (CSR) through social media. It is an in-depth study case that can be considered a first step towards understanding how social me...
Risk management in the conditions of foreign economic activity
In the article the features of risk management in the conditions of foreign economic activity and their connection with internal risks are considered. The stages of risk management with appropriate measures are shown sch...