METHODICAL AND ORGANIZATIONAL FEATURES OF ACCOUNTING INVENTORIES OF ENTERPRISES

Анотація

The purpose of article is to substantiate formation of information support for movement of inventories of construction enterprises by clarifying methodological and organizational accounting aspects. To achieve this goal, task is to identify and summarize main provisions of methodological approach to accounting for inventories at the enterprise. The basis of study is a systematic approach to knowledge of accounting procedures and technology of accounting for inventories of enterprise, as well as methods of logical generalization and comparison, synthesis and generalization, abstract-logical. It is recommended that inventories for accounting purposes should be understood as material resources (assets) received by the enterprise for their use in economic activities and which in future will provide economic benefits, and their value will be transferred to manufactured products in one operating cycle. Clarification of the definition of inventories allows you to more accurately identify objects of accounting that belong to composition of inventories. The order of production inventory technology is formed, which significantly affects effective implementation of accounting policy of enterprise through the selection of appropriate modules: organization of inventory accounting, synthetic and analytical accounting of inventory movement and formation of reporting forms, which discloses information about state and movement of inventories. The chain of movement of production stocks of construction enterprise in system of accounting objects is developed for purpose of providing the reliable data on their change in structure of property in accounting. It is recommended to pay attention of construction companies to improvement of accounting system in certain aspects to ensure maximum information of management or owners. The practical value of article is to provide recommendations for determining the basic aspects of primary monitoring and outlining contours of technology of accounting for inventories at construction enterprises. The scientific value lies in substantiation of basic conceptual foundations of inventory accounting.

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