Методичні аспекти формування облікової політики товарів у системі управління підприємством

Abstract

The article studies methodological aspects of accounting and controlling goods in enterprises to form an informational foundation for managerial decision-making. The study’s relevance is associated with the widespread nature of trade operations in enterprises across various sectors of economic activity. The statistical data analysis has proven that the volume of trade operations is increasing, and such operations are conducted across different economic sectors. The development of trade activities enhances the importance of goods in enterprise operations, thus underscoring the need to develop theoretical and methodological provisions for accounting and controlling goods. The purpose of the article is to systematize the theoretical and methodological foundations of goods accounting and control and to determine the role of these processes in an enterprise’s operations and overall management system. The role of accounting and control of goods in the management system of an enterprise’s activities is substantiated. It is determined that the quality development of such a system will facilitate the collection of timely and accurate information on inventory and serve as a tool for ensuring the enterprise’s financial stability. The existing methodological foundations of this process have been systematized to enable the development of a goods accounting system for enterprises. Regulatory acts governing the accounting and control of goods operations are summarized in two directions: external and internal. The main aspects of goods accounting regulated by the examined documents are characterized. The main elements of goods accounting policy, which serve as the foundation for forming information support for managerial decisions, are highlighted; thus, enterprise management must develop and coordinate them. The system of accounts for recording transactions involving enterprise goods is specified, along with the correspondence of accounts for reflecting such operations, including the documentary support for their representation. The necessity of goods control is substantiated, and the primary methods for its implementation are specified. The research results can be applied in the practical activities of enterprises to organize a system of accounting and control of goods. Keywords: information support, control, accounting, regulation, goods, managerial decisions.