Accounting policies as tools regulation of accounting inventories the enterprise

Роєва, Ольга Сергіївна and Roieva, Olha (2017) Accounting policies as tools regulation of accounting inventories the enterprise. Вісник Донецького національного університету економіки і торгівлі імені Михайла Туган - Барановського, 1 (1 (66)). pp. 155-161. ISSN 2079-4819

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Abstract

The article deals with theoretical and practical aspects of the formation of information on inventories in accounting policies in order to develop alternative ways of regulating the organization of accounting at the enterprise. In the course of the study, the following methodology was used. induction and deduction - to study the general trends in the development of a system for regulating the inventory accounting organization; theoretical comparison - to study the state of accounting organization of domestic and foreign enterprises; grouping - for processing analytical information; abstract-logical dialectic, systematization of modeling, generalization - for the development of recommendations for the management of the accounting system of enterprises. According to the results of the study, the methodology of accounting for inventories for the elements of the main components of accounting policy has been formed.

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