Organization
of inventory accounting
Ivan Myshak
National University of Food Technologies, Kyiv,
Ukraine
Problems keeping inventory in modern conditions are particularly
relevant in connection with the need of fast and accurate information. So
nowdays, it is important to address the issue of adapting modern accounting
system inventory requirements on enterprises to optimize the efficiency and
reliability of information needs for management to streamline management of
such assets and efficiency of businesses in general. Efficient management of
inventory requires timely operational records of their receipt and use, and it
is not possible without the use of computer technology in accounting. These
problems greatly help solve information technology [5, p. 504].
The use of computer technology and the establishment of the basis of
workstations (AWS) warehouse workers, and workers provide accounting [5, p.
504]:
1)reduction of the amount of work monotonous operations;
2)accelerate the processing of primary documents;
3)automation formation of reporting forms;
4)detailed of analytical accounting for inventories;
5)rejection of the use of typographical forms of primary documents and
reports, etc.
Please note that the
implementation of the accounting program will be considered improving
accounting only as a result of the implementation will increase efficiency and
improve the quality of accounting in the enterprise [2, p. 12].
Automated data processing of inventory accounting practice is provided
in different ways:
1)drawing up a special form on demand management information system
(including accounting information system);
2) universal acquisition software system (or its separate module)
software market;
3) an automation process by experts subdivision of automated data
processing company;
4)using table processors workers accounts for the automated solution of
some problems specific area calculation.
In applying the software upgrade system can be expressed in streamlining
accounting;
1) increasing the
amount of information obtained from accounting;
2) reducing the number
of accounting errors; Increase of accounting;
3) improving the
efficiency of accounting;
4) other factors that
depend on the specifics of each particular company.
The first step in working with a computer program is to establish the
working period. Algorithm adjusting the working period is as follows:
1)Set new date (used only if the date of the transaction specified);
2)determine the time interval in which transactions are entered;
3) establish a working
period of calculation results.
It should be emphasized that typical computerized accounting software,
(eg "1C", "Debit +", "Sail", "Best" and
others.) can not fully take into account the specific features of accounting
enterprises require significant additional efforts in implementing them for a
specific industry. Given these difficulties, some companies have developed and
continue to improve its own software products for accounting purposes and in
particular accounting inventory. However, it is too time-consuming and
uneconomical work almost makes it impossible to use these programs to other
companies. It is therefore advisable to introduce modifications of standard
automated accounting software based on industry characteristics enterprises
[3].
References:
1. A. Karpenko New approaches to controlling inventory / AV Karpenko //
Bulletin ZSTU. - 2001. - № 15 - p. 103
2. O. Murashko Accounting of inventories in manufacturing in the
implementation of computer [electronic resource] / Murashko AV .// Access:
http://www.nbuv.gov.ua/portal/Soc_Gum/Menedzhment/2008_10/murash.htm
3. Regulation (Standard) number 9 "Inventories", approved by
Decree of 10/20/1999, the IFIs. № 246, as amended.
4. Rapynets VI Accounting for inventory using information technology /
VI Rapynets // Proceedings of the International Scientific Conference [Create
intelligent system of accounting for the economy of Ukraine] (Ternopil, 21-22
November 2007) - 2007 - c. 502-504.
Scientific Supervisor: Vira Mirochnyk