ESSENCE AND CLASSIFICATION OF SUPPLIES OF ENTERPRISE: THEORETICAL AND PRACTICAL ASPECT

In the article the analysis of modern approaches is conducted in relation to determination of essence of category "supplies" and their classification with the aim of further implementation of their effective administrative account. It's underlined, that enterprises of food industry of different patterns of ownership and types of activity are oriented on the use of different resources, from which supplies including productive are the important element of floating capital that needs their quality account and control, but in the literary sources and works of domestic and foreign scientists supplies are interpreted heterogeneously enough and need additional researches.