Економічні науки. Випуск 25. – 2014

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Browsing Економічні науки. Випуск 25. – 2014 by Subject "accounting policies in terms of inventory"

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    Проблеми формування облікової політики виробничих запасів машинобудівних підприємств
    (КНТУ, 2014) Пальчук, О. В.; Нечай, Н. М.; Palchuk, Oksana; Nechay, Natalia
    Розглянуто обґрунтування та вибір оптимальних варіантів за основними елементами облікової політики, що визначають побудову обліку виробничих запасів з метою формування ефективної системи інформаційного забезпечення управління виробничими запасами машинобудівних підприємств. The aim of the paper is to study the best options for the main elements that affect the accounting policies of inventory building enterprises in order to create an effective information system inventory management. The basic elements of accounting policies that define an effective system of accounting of inventory building enterprises. To build an effective information management system as part of inventory accounting policies should be addressed: the order of formation of the initial cost of inventory to meet specific ways and their sources; procedure for the cancellation of transport and procurement costs, which includes the choice of method attribution transportation and procurement costs in the cost of purchased inventory, study base distribution transport and procurement costs between groups (types) of stocks, the list of direct and general procurement costs; оption evaluation of inventory on the balance sheet and organizational aspects of the conduct of the revaluation. An important element of the accounting policies of the inventory is to practice the analytical accounts of the work plan and construction of analytical accounting, which must be based on the cost of reasonable classification and maximum consideration of the specifics of the individual business units. For the purposes of analytical accounting of inventory as an important element of this is working as a unit of accounting policies accounting for inventories. The choice of the unit of accounting for inventories is an important prerequisite of effective control over the expenditure of maintenance and inventory.