PROBLEMS OF ACCOUNTING OF FINISHED PRODUCTS AT THE ENTERPRISE AND WAYS OF ITS SOLUTION
Journal: International Scientific Journal "Internauka" (Vol.2, No. 77)Publication Date: 2019-11-15
Authors : Sukhorukova Oleksandra; Matyukha Nikolai;
Page : 35-38
Keywords : production; finished products; classification; evaluation; sales; cost; accounting; document management; logistics costs; competitiveness; profit;
Abstract
The article highlights the problems of accounting for the process of selling finished products on the example of an industrial enterprise. Suggestions have been made to address issues regarding the accounting documentation of products. The main objects of accounting for the effective organization of logistics costs at enterprises are considered. Suggestions for improvement of payment terms for shipped products are given. Recommendations for improvement of process of realization of finished goods are offered. Also, suggestions for improving the accounting of finished products and its implementation are given. It is established that one of the components of an effective organization of accounting for the availability and movement of finished products is a high level of use of accounting information to assess the qualitative and quantitative characteristics of the finished product.
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