IMPROVEMENT OF METHODOLOGY ACCOUNTING MANUFACTURING STOCKS OF ENTERPRISE: PROBLEMS AND AREAS OF SETTLEMENT

O. A. Odnoshevnaya

Abstract


To date, special attention needs to pay process optimization of accounting manufacturing stocks enterprise, because they serve by the main resource and precondition of each production cycle of enterprise. The article deals with the theoretical and practical problems accounting of manufacturing stocks. Found that needs improving existing classification of reserves through continued expansion of the list of nomenclature. This is due to the expansion of production, a significant proportion of material costs in production costs and rising prices for resources. In the transition to a market economy is important to improve quality indicators of manufacturing stocks. Also content of the article highlights the practical aspects of the turnover, business continuity and rhythm of a single enterprise. By improving the process accounting of manufacturing stocks was developed algorithm optimization of inventory accounting. Also was proposed economic mechanism of improvement of inventory accounting. We believe that the presented recommendations will help resolve current problems in accounting for inventories and improve their records.

Keywords


Productive supplies; mechanism of optimization; rational use; account of supplies.

Full Text:

PDF

References


Pavliuk, I. V. (2010). Problemni aspekty shchodo zapasiv ta napriamy ikh vyrishennia. Oblik i audyt, 6, 40–57.

Kuznetsova, M. G. (2006). Tendentsii i zakonomernosti upravleniia zapasami. Problemy teorii i praktiki upravlenii, 11, 63–71.

Vovchak, O. D., & Vlasiuk, R. S. (2002). Finansovyi analiz. Lviv: Komertsiina akademiia.

Burdeina, I. V. (2011). Porivnialnyi analiz vitchyznianoho ta zarubizhnoho dosvidu obliku vyrobnychykh zapasiv. Oblik ta finansy, 4, 20–27.

Croxton, K. L., García‐Dastugue, S. J., Lambert, D. M., & Rogers, D. S. (2001). The Supply Chain Management Processes. The International Journal of Logistics Management, 12(2), 13–36.

Panteleichuk, L. (2014). Inventarizatsii v zaputanikh i vidpovidiakh. Oblik i audyt, 11, 14–17.

Blank, I. A. (2004). Finansovyi menedzhment. (2nd ed). Kiev: Elga: Nika–Tsentr.

Handbook of International Public Sector Accounting Pronouncements. IFAC. Available at: https://www.ifac.org/publications–resources

Roztocki, N., Kim, & Needy, K. L. (1998). An integrated activity–based costing and economic value added system as an engineering management tool for manufacturers. Available at: https://pdfs.semanticscholar.org/c0bb/c19f29bac909b128faf5aa9551fa67010078.pdf.

Arena, M., & Azzone, G. (2005). ABC, Balanced Scorecard, EVA™: an empirical study on the adoption of innovative management accounting techniques. International Journal of Accounting, Auditing and Performance Evaluation. 2(3), 206–225.


GOST Style Citations


Павлюк, І. В. Проблемні аспекти щодо запасів та напрями їх вирішення [Текст] / І. В. Павлюк // Облік і аудит. – 2010. – № 6. – С. 40–57.

Кузнецова, М. Г. Тенденции и закономерности управления запасами [Текст] / М. Г. Кузнецова // Проблемы теории и практики управления. – 2006. – № 11. – С. 63–71.

Вовчак, О. Д. Фінансовий аналіз [Текст] / О. Д. Вовчак, Р. С. Власюк. – Львів : Комерційна академія, 2002. – 96 с.

Бурдейна, І. В. Порівняльний аналіз вітчизняного та зарубіжного досвіду обліку виробничих запасів [Текст] / І. В. Бурдейна // Облік та фінанси. – 2011. – № 4. – С. 20–27.

The Supply Chain Management Processes / K. L. Croxton et al. // The International Journal of Logistics Management. – 2001. – Vol. 12, Issue 2. – P. 13–36.

Пантелейчук, Л. Інвентаризація в запитаннях і відповідях [Текст] / Л. Пантелейчук // Облік і аудит. – 2014. – № 11. – С. 14–17.

Бланк, И. А. Финансовый менеджмент [Текст] : учебный курс / И. А. Бланк. – 2–е издание, перераб. и доп. – К. : Эльга : Ника–Центр, 2004. – 656 с.

Handbook of International Public Sector Accounting Pronouncements [Electronic resource] // IFAC. – Available at: https://www.ifac.org/publications–resources.

Roztocki, N. An integrated activity–based costing and economic value added system as an engineering management tool for manufacturers [Electronic resource] / N. Roztocki, K. L. Needy. – Available at: https://pdfs.semanticscholar.org/c0bb/c19f29bac909b128faf5aa9551fa67010078.pdf.

Arena, M. ABC, Balanced Scorecard, EVA™: an empirical study on the adoption of innovative management accounting techniques [Text] / M. Arena, G. Azzone // International Journal of Accounting, Auditing and Performance Evaluation. – 2005. – Vol. 2, № 3. – С. 206–225.





DOI: https://doi.org/10.18371/fcaptp.v1i24.128331

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 O. A. Odnoshevnaya

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770