ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF PRODUCTION INVENTORIES OF THE ENTERPRISE IN THE CONDITIONS OF TRANSITION TO IFRS

Анотація

The article considers the formation of accounting and analytical support for the management of production stocks of the enterprise in the transition to IFRS. The concept of sustainable accounting and analytical support of inventory management in terms of IFRS is revealed and characterized. It is determined that the accounting and analytical support of inventory management is a system formed from a set of elements: accounting subsystem, control subsystem, analysis subsystem. All three subsystems are interconnected and interdependent with each other to achieve the goal is the formation of timely, reliable, sound, comprehensive accounting, and analytical information on inventories for external and internal users. In the first place, on accounting data, which consists of subsystems of financial and management accounting. Financial accounting is designed to summarize financial data in the form of financial statements to different users. The subsystem of management accounting for inventories is built into the subsystem of financial accounting through the procedures of analytical and operational accounting and generates other types of information for forecasts, estimates, budgets, and more. The main tasks for accounting and analytical support of inventory management at the enterprise are formulated. The measures necessary for the functioning of the mechanism of accounting and analytical support of inventory management in terms of IFRS are substantiated. These include the formation of a working chart of accounts, taking into account the requirements for reporting under IFRS and analytical tasks, management accounting; organization, and optimization of the accounting process so that each of the stages of the functioning of accounting and analytical support for inventories.  

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