Збірники наукових праць ЦНТУ
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Item Проблемні питання оцінки та контролю виробничих запасів(ЦНТУ, 2017) Роєва, О. С.; Roieva, О.У статті досліджено питання оцінки виробничих запасів, проблемні питання, що виникають у системі внутрішнього контролю операцій з наявності та руху виробничих запасів. Запропоновано низку заходів, що сприятимуть підвищенню ефективності обліково–контрольної системи в цілому по підприємству. Для вдосконалення документообігу запропоновано впровадження новітніх інформаційних програм, з метою упорядкування первинного обліку, що дозволить забезпечити всебічний контроль руху виробничих запасів та підвищить результативність системи внутрішнього контролю. The aim of the Paper is to define the exact place and the real role of the inventory in order to provide the effectiveness and the efficiency of the business activities of the entities as well as to solve the issue of the accounting and supervising of the availability and movement of the inventory. The industrial stocks are the core issue of the business process for the entities of the various differences. It is very important for the entity to be provided with inventory of required volume, as their specific gravity of the whole assets and entity costs is rather high. The right arrangement of the business process accounting will afford to cut the volume of the materials costs and avoid overcosting. To provide the right data for accounting of the inventory, and to prevent data distortion of the financial statement it is very important evaluate the outlet or inlet inventory. The efficiency of the accounting system operation of the entity is defined by the completeness of the available accounting data. To eliminate shortcomings of the entity accounting of the business the author would like the specific protocol of the carrying out the primary records, the specific to do list of the actions for inlet, stockings and customizing of the industrial stocks and application of the responsibility centers in compliance with the accounting operations. The Author admits what the entity should do to deal with inventory namely to put in the changes into the order about the accounting policy concern the stock sharing for the next elements: «raw materials», «materials», «goods» and define the real norms of the expenditure of the every specific form of the stocks at their inlet and outlet moments at the productive process. The further study to improve the accounting process of inlet outlet operations of inventory is vital due to the numerous changes in current Regulations, evaluation methods, accounting arranging, the stage of warehouse business and implementation of the innovative PC software.Item Розвиток підходів до класифікації виробничих запасів на підприємствах гірничо-металургійного комплексу України(КНТУ, 2016) Роєва, О. С.; Roieva, OlhaУ статті проаналізовано теоретичні, методичні та організаційні положення обліку і контролю виробничих запасів підприємств гірничо-металургійної галузі. За результатами досліджень надано пропозицій щодо класифікації запасів за ознаками властивими підприємствам гірничо-металургійного комплексу з метою посилення контролю. Запропоновано введення додаткових субрахунків з обліку сировини, матеріалів та палива, спрямоване на вдосконалення синтетичного та аналітичного обліку запасів. Purpose of the article is to detail the classification of inventory of mining and smelting complex, which will enhance the effectiveness of expenditure control inventory at different stages of the production process and the formation of values according to production needs. For the proper construction of internal control and accounting of inventory they need to be clear classification created specific to the mining and metallurgical industry. The largest share in the structure of inventory of mining and metallurgy, just take raw materials and fuel, as increased control and improvement of accounting in need of these stocks. Appropriate implementation will be the classification of raw materials on the grounds of belonging to a certain stage of the manufacturing process: production, enrichment, agglomeration; Production of metal. To meet the needs of analytical accounting accounts highlight the second and third orders, reflecting the value of inventory at each stage of the production process. Inventories are important for normal operating activities of mining and metallurgical industry and occupy a dominant position in the structure of current assets. Implementation of the proposals of the author facilitates strengthening controls at each stage of the production process, analyticity and efficiency of inventory accounting. The classification and accounting method allows to control the production process for each redistribution, the appropriateness of spending reserves, compliance with consumption, as well as identify possible ways to reduce costs at all stages of the movement of inventory. The classification is not exhaustive and requires further research to improve analytical accounting system at all stages of the movement of inventory of mining and metallurgical complex.