THE SYSTEMS OF STOCKS ACCOUNTING IMPROVEMENT AT AN ENTERPRISE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Іntroduction. The reduce of business entities costs due to using of efficient systems of stocks optimization and their adaptation to the specific operation of enterprises are discussed in this research. The main purpose of this article is resolving disputes of accounting for stocks at the Ukrainian enterprises, their efficient using and reducing the costs of storage. Methods based on the using of mathematical methods of primary data and the method of logical and analytical research. We have used graphical methods for better representation of processes. The methods of compliance optimum and needed level of stocks for ensure the effective functioning of the business activity has been proposed in article. The types of costs on the formation of stocks of enterprises analyzed. The impact of types of costs on financial and economic activities and the financial result was identified. The basic models of cost management such as model with a fixed volume (Q-model) and model with a fixed period (P-model) were considered. Results. The optimization of the level for stocks in an enterprise is the purpose result. Discussion. These methods are enable to receive the desirable financial results and to increase the competitiveness and profitability of an enterprise.
Authors and Affiliations
Sergii Homovij, Nadiia Tomilova
Keywords
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