Vital problems and the ways of improving the inventory process at agricultural enterprises
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2017, Vol 0, Issue 24
Abstract
Inventory is a process that is carried out to ensure the reliability of accounting and financial balance sheet. Inventory reveals the actual availability of assets and checks if the liabilities are fully reftected. It also verifies the means of goal oriented finances and future expenses. By comparing the actual availability of assets with the accounting data inventory establishes surplus and shortage of finances available. Inventory commission shows assets that partially lost their initial quality and consumer properties and became obsolete as well as tangible and intangible assets that companies do not use.
Authors and Affiliations
V. Khomka
Keywords
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