Theoretical aspects of improvement of industrial stocks accounting

V. V. Kuzyoma


Abstract


In the article the theoretical aspects of determination of the necessity for improvement of industrial stocks accounting of the company are considered. The preconditions are determined and factors of rational organization of industrial stocks accounting on the agricultural enterprises are analyzed. The possible ways of its improvement are determined. The general recommendations for improvement of industrial stocks accounting on the agricultural enterprise are worked out.


Keywords


industrial stocks; accounting; warehouse stocks; organization of accounting

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References


Polozhennia (standart) bukhhalterskoho obliku 9 «Zapasy». (1999). Retrieved from: http://zakon5. rada.gov.ua/laws/show/z0751-99.

Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti». (2013). Retrieved from: http://zakon2.rada.gov.ua/laws/show/z0336-13.

Butynets, F. F. (2009). Bukhhalterskyi finansovyi oblik. Zhytomyr: Ruta.

Ohiichuk, M. F., Plaksiienko, V. Ya., Belenkova, M. I. (2009). Finansovyi ta upravlinskyi oblik na silskohospodarskykh pidpryiemstvakh. Kyiv: Alerta.

Sadovska, I. B. (2013). Bukhhalterskyi oblik. Kyiv: Tsentr uchbovoi literatury.


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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