Economic nauky / 7. Uchet and audit.

Loboda N.O.

PhD, Senior Lecturer, Department of Accounting and Auditing

LSAF, Lviv

Accounting of productive supplies in the enterprise:

organization and improvement

Today, stocks are usually the most important and significant part of the assets of the company, they have a special place in the property and a dominant position in the cost structure of enterprises of various spheres of activity, in determining the economic performance of companies and coverage information about its financial condition. This in turn requires full, accurate information about the presence and movement of inventory that can provide accounting, which in this case should be considered as part of the economic information system that generates and interprets all base flow of information provided by various market systems for effective management. Many economists concerned about the development and improvement of accounting and control of inventory. Denmark topics devoted their scholarly works such prominent scholars as F. Butynets, G. Kireytsev, S. Golov, V. Sopko, N. Grabova, M. Belukha, P. Kutsyck, О. Shevchuk, O. Chabanyuk and others. However, the accounting for and control of inventory does not lose its relevance and need further investigation. Changes needed primarily in terms of increasing the efficiency of information provision stores management company. Modern economic practice requires make smart decisions based on a thorough synthesis of the achievements of modern financial theory and experience of financial management.

One of the major factors of any business is the efficient management of its inventory. Organization of effective inventory management enterprise under current conditions is achieved in the following ways:

• the formative stage of inventory: introducing economically reasonable standards of safety, the approach of suppliers of raw materials, semi-finished components to customers; extensive use of direct long-term relationships, expanding warehouse system of logistics, integrated mechanization and automation handling in warehouses ;

• during the process of production: introduction of advanced technology and equipment, the development of standardization and unification, typing, using cheaper construction materials, improving the system of economic incentives, economic use of raw materials and energy resources;

• under appeal: approaching consumers to its manufacturers, improving the payments system, the increase in sales as a result of orders by direct relations, early production, thorough and timely review of products shipped.

The consequence of the introduction of effective inventory management policy should be: to ensure the smooth operation of the enterprise; decrease in current assets available, and as a result, reduce their financing costs, maximizing company profits while maintaining liquidity.

Important direction of improvement of operational and warehouse accounting for inventories is the rationalization of forms, documents and all system design, recording and processing of documents. A variety of forms of records, including Limit-fence cards significantly complicates the work of the accounting material resources at the factory warehouses industrial units, in groups of parts logistics. Limit-in taking cards are usually issued by companies regularly and arrive in parts logistics and accounting in large quantities and mostly at the end of the month. According to the rules of regular consumption forgiveness regular consumption of materials in the production of made-Limit intake cards, and in all other cases, the material requirements. Similar receipt records to process and characteristic tendency to increase their number by the end of the month significantly complicate the work of factory and warehouse in groups logistics. Based on data analysis, the amount of accounting work at the end of the month increased by 18-20%, which significantly affects the quality of work. Analysis of the existing procedure for registration of material resources the company has shown that it is necessary to improve the accounting system, eliminating duplication of information in different documents, unify the form of documents, regulating the amount and timing of their transfer for processing. First of all, should be standardized documents on which production units receiving raw materials, purchased finished goods from factory warehouse (Limit-in taking card in taking card requirements, overhead, etc.). It seems reasonable to develop yedynnoho document where necessary to include all items of main and auxiliary production during the relevant codes that would indicate the direction of material resources - basic products, spare parts, consumer goods, single order, repair and maintenance needs. This document may be developed in the framework of a separate area that will bring unity in the system of registration and processing of documents with the use of computer programs.

Thus, we can conclude that the development of effective material management allow companies to significantly improve their condition. Only by monitoring can prevent loss or damage to inventory and identify those responsible for the damage.