ОРГАНІЗАЦІЯ ДОГОВІРНИХ ВІДНОСИН ПІД ЧАС ЗБУТУ ГОТОВОЇ ПРОДУКЦІЇ М’ЯСОПЕРЕРОБНИХ ПІДПРИЄМСТВ

Abstract

The article systematizes the peculiarities of the formation of contractual relations by meat processing enterprises during sales activities. Since the conclusion of contracts with customers is an integral part of the sale of finished products, for their formation, the management of meat processing enterprises need an appropriate information base that will take into account such key factors as conditions, time and frequency of sales, financial position of the contractor for long-term cooperation. The types of contracts used by meat processing enterprises in their economic activities related to the sale of finished meat products are considered: purchase and sale agreements, supply agreements, one-time sales (supply) agreements; contracts with periodic sales (supply); barter agreements; contract. Their features and conditions of laying are defined. In order to increase the efficiency of the contractual process of meat processing enterprises and optimize its impact on the accounting and taxation system, a system of organization of the contractual process is proposed, which, according to the author, will ensure these companies stable development of sales activities. The essence of this system is the formation of structural units, which will be responsible for concluding contracts, determining their types, deadlines, forms, approvals, etc. Such a system will provide each structural unit not only with knowledge of its role, but also with specific actions in the implementation of the contractual process from the moment of planning and formation of contractual relations to monitoring the implementation of contracts and their analysis. It is important that each unit knows its place in the system of contractual relations, is responsible for its actions (inaction), is connected with other units in accordance with their coordination relations. That is, the appropriate policy of the owners, which provides for the establishment of a contractual process of a particular entity to ensure the optimization of its impact on the accounting system and taxation of the entity. In turn, this will not only ensure the efficiency of the process of sale (sale) of finished meat products, but in general will help to improve the activities of enterprises.