Problematic issues of evaluation and control of inventory

Роєва, Ольга Сергіївна and Roieva, Olha (2017) Problematic issues of evaluation and control of inventory. Наукові праці Кіровоградського національного технічного університету. Економічні науки, 1 (31). pp. 229-235. ISSN 2413-340X

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Abstract

The purpose of sex is to set the place and role of inventory to ensure efficiency and effectiveness of industrial and economic activities of enterprises, highlight the problems of accounting and control the presence and movement of inventory. Industrial stocks - an important part of the production process of enterprises in various sectors of economic activity. For normal operation, an important role security enterprise in the required amount of inventory, because their share in the assets and costs of enterprises is large enough. Proper organization of accounting of inventory levels will reduce material costs and cost overruns for the whole enterprise. To ensure the reliability of accounting data and inventory data to prevent distortion of the financial statements, the importance of valuation of inventory at their inflows and outflows. Effectiveness of the accounting - control systems of the enterprise is determined completeness and reliability of accounting data. To address the shortcomings of accounting inventory proposed regulation of primary documentation, strengthening discipline reception, storage and disposal of inventory by automating your process and proposed the introduction of control and operational management processes of inventory and application techniques of accounting centers of responsibility. Changes to the Order of accounting policy in respect of the criteria of distribution of stocks in such components as "raw" materials "," goods "and determine the rules attrition for each group of stocks, promote the creation of common rules for determining the value of inventory at their posting and their assessment of the expenditure in the production process. Improve your process operations inflows and outflows of inventory needs further study, due to constant changes in legislation, valuation techniques, accounting, state warehousing and implementing innovative software.

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