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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????????????? ????? ? ???????? ??????? ????????????
Accounting and control of enterprise commodities |
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| Creator |
??????, ?.?.
Chernin, O.Ya. |
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| Subject |
??????
?????????????? ????? ??????????????????????? (?????????????) ????? ????????? ?????? ???????? ?????????? ???????? ?????????????? commodities accounting internal (management) accounting reports wholesale internal control inventory |
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| Description |
?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ???????????, ???????, 2017. ? ?????????? ???????????? ?????????? ????????? ?? ????????? ???????????? ???? ????????????? ??????????????? ?????? ? ???????? ??????? ????????????. ? ?????? ???????? ???????? ??????? ????????, ???????????? ?? ????????????. ?? ?????? ?????????? ??????? ???????? ????????? ??????????????? ???????????? ??????????? ?? ???????????? ?????????? ?????????? ???????? ???????? ???????????? ?? ????????? ?? ????? ?? ??????? ??????????????? ?????? ???????? ? ????????. ?????????? ??????????? ?????????????-?????????? ?????? ?? ??????????????? ?????? ???????? ? ???????? ?????? ???????????? ????????? ????????? ????????, ???????? ????????? ???????????? ?? ?????????? ? ????????, ? ????? ????????????? ??????? ???????????? ????? ???????? ?? ???????? ??????????????? ?????? ?? ? ?????????? ????????? ????????????. ?????? ???????????? ? ????????????? ???????????????????????? (??????????????) ?????? ??????? ?? ???????? ????????????????. ????????? ?????????????-????????? ?????? ?????????? ???????????? ???????? ??????? ?? ?????? ???????????? ? ????????????? ?????????????? ?? ?????? ???????? ?? ??????????? ??????? ?? ????????????. Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? accounting, analysis and auditing (by the types of economic activity). ? Zhytomyr State Technological University, Zhytomyr, 2017. The thesis provides grounds for theoretical principles and practical recommendations in regard to improvement of accounting and control of enterprise commodities. In the work the essence of the notion ?commodities? is specified and their classification is improved. On the basis of a critical analysis of scientific achievements the determinants of internal and external environment of the enterprise commodity policy formation are systemized and their influence on the accounting system in terms of accounting of transactions with commodities are identified. The thesis describes the complex organizational and methodical approach to the accounting of commodities through separation of components of accounting policy, development of primary documents on transactions with commodities, as well as improvement of procedure of such transactions with commodities accounting on the accounts and in the internal reports of the enterprise. The recommendations on improvement of internal (management) accounting of commodities by centers of responsibility are provided. Organizational and methodological principles of internal control of commodities are developed and recommendations on improvement of inventory as a method of control over the safekeeping of commodities at wholesale enterprises are given. |
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| Date |
2017-03-29T09:19:39Z
2017-03-29T09:19:39Z 2017 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/6179
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| Language |
uk
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| Publisher |
????
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