MODERN PROBLEMS OF THE ORGANIZATION OF ACCOUNTING OF INVENTORIES AT THE ENTERPRISE AND WAYS OF THEIR SOLUTION

Abstract

The article analyzes the problematic issues of organization and accounting of inventories at enterprises and also determines the directions of their solution. Thematic justification of the organization and methology of stock accounting is based on changes to legislation base and the peculiarities of the functioning of enterprises in different sectors of the economy of Ukraine. General scientific and special methods of cognition are the methodological basis of the study. Methods of concretization, generalization, grouping, comparison are used for generalizing interpretation of the essence of inventories by current legislation and scientists. Theoretically substantiated the importance of inventories for the operation of enterprises in various sectors of the economy. Fleshed out the basic tasks of accounting of inventories needed to ensure an effective registration process at the enterprise. Identified issues for the organization of an effective system of document circulation operations with inventories. Methods of induction and deduction are applied in identifying problems of accounting of inventories that arise during their evaluation at the balance sheet date. Investigated methods for estimating stocks when it’s released into production. Dialectical method, analysis, synthesis, abstraction are used for concretizing the role of the accounting and management staff in the formation of the provisions of the accounting policy for inventories. The expediency of application of each method of stocks disposal in the practical activity of the enterprises is substantiated. The choice of the most appropriate method for disposing of inventories based on the specifics of the enterprise is also substantiated. Methods of grouping and concretization is used for forming the future prospects of research on this topic.