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Назва: Foreign experience in a field of accounting and evaluation of enterprise inventories
Автори: Ilyin, Valeriy
Slobodian, Mariya
Ключові слова: expenses
inventory
accounting
evaluation
enterprise
profit
methods.
Дата публікації: 2016
Видавництво: Тернопіль
Бібліографічний опис: Ilyin, V. Foreign experience in a field of accounting and evaluation of enterprise inventories [Текст] / Valeriy Ilyin, Mariya Slobodian // Інститут бухгалтерського обліку, контроль та аналіз в умовах глобалізації : міжнар. зб. наук. пр. - 2016. - Вип. 3. - С. 31-38.
Короткий огляд (реферат): Introduction. At the present stage Ukraine faces some problems in accounting and evaluation of inventories. Inventories are the largest part of the company’s assets. Our country is a developing country, so to achieve a high level of enterprise profitability we should analyze some foreign experience in accounting of inventories and identify those characteristic features by means of which it is possible to improve the financial performance of their activity and the country as a whole. Methods. The study was carried out on the basis of monographic, abstract-logical, historical methods. Methodological basis in the development of the material made by the method of dialectical knowledge of socio- economic phenomena. Results. Inventories belong to the current assets because they can be turned into monetary funds within one year or one operating cycle. In practice, different methods of inventory accounting are used. The organization of their accounting should be aimed at timely providing management with the information about the availability and movement of materials, about minimum and maximum amount of inventories in relation to the firm of each nomenclature of material resources in order to use them effectively and to increase enterprise profitability. Discussion. The progress of foreign countries towards the formation of effective methods of inventory evaluation consists in both the formation of true accounting aimed at developing market economy, ensuring effective competition between business entities and creating particular innovative incentives for the development of a state. The latter confirms the high level of competition in the global market among enterprises that requires building balanced and efficient accounting policies in the countries. That is why Ukraine should take into account the experience of other countries in the accounting of enterprise inventory, including their mistakes in improving the financial condition of their own enterprises and efficient operation of domestic producers.
URI (Уніфікований ідентифікатор ресурсу): http://dspace.tneu.edu.ua/handle/316497/18034
Розташовується у зібраннях:Інститут бухгалтерського обліку, контроль та аналіз в умовах глобалізації 2016 рік Випуск 3

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