МЕТОДИЧНІ АСПЕКТИ ОБЛІКУ ЗАПАСІВ ПІДПРИЄМСТВ

Abstract

The article describes the main elements of the methodology for displaying the company's inventories and transactions with them in the accounting system. The results of the study indicate that, based on accounting data, interested persons (internal and external users of information) have the opportunity to assess the state of provision of the company's activities with material resources, the possibilities and evaluation results of their use, as well as the impact of relevant characteristics on the expected consequences of the entity's functioning entrepreneurship. In the context of solving accounting tasks, the main characteristics of inventories are their existence in material form, the presence of a certain functional purpose, a short period of their use, which is limited to one year or one operating cycle, as well as the possibility of providing them with a value assessment. It has been established that the material form of inventories makes it possible to determine their presence and the existence of transactions with them for accounting purposes on the basis of organoleptic methods (observation, inventory, etc.), as well as to assess the possibility of their use for solving the tasks of financial and economic activity. Based on the results of the study, it was determined that in case of changes in the conditions and technologies of using the company's inventories, the accounting system should establish whether there are grounds to recognize material resources as inventories in the future due to a possible change in the duration of their existence. For accounting purposes, it is proposed to identify a group of inventories on the using of which certain restrictions are imposed. It was determined that accounting measures should provide for the registration of inventories at the stages of their arrival at the enterprise, storage, transformation and disposal. The main goal of accounting measures regarding inventories and transactions with them is recognized as meeting the information needs of various groups of users of the relevant data. The accounting system must record changes in the quantity and structure of inventories, dynamics of valuation, and also respond to circumstances that depend on the possibility of recognizing inventories as assets or its termination.