FINISHED PRODUCTS IN THE COMPANY’S MATERIAL RESOURCES AND COST MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL CATEGORY, CLASSIFICATION, EVALUATION AND ACCOUNTING

In order to successfully function and expand operational activities, the enterprise must produce competitive products, because finished products are the main source of profit for the enterprise. The leading role in ensuring the competitiveness of the enterprise is played by the accounting and analytical system before the start of the production process of finished products, during and after it. Finished products are the final product of the production process, a key segment of material resources that must be sold or left in the enterprise for itself. The purpose of the article is to define the finished products in the management system of material resources and costs of the enterprise as an accounting and analytical category, its classification and justification of the correctness of the choice of evaluation methods during the sale and release (sale) of the finished products of the enterprise. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of the organization and methods of accounting for finished products. Systematic method used (determining the place and role of finished products in the material resources and expenses of the enterprise); methods of induction and deduction (justification of the degree of influence of the effectiveness of management of material resources and costs on financial results from a specific enterprise to the economy of a separate industry, and vice versa); method of analysis (finding out the state, dynamics and value of economic indicators of finished products); synthesis method (establishment of the main segments of finished products in production, their implementation); graphical method (construction of drawings of the structure of commodity products, their classification, composition of costs in their production cost and the cost price of the sold finished products) and the method of summarizing information (formation of conclusions about finished products as an accounting and analytical category, its classification, evaluation, accounting). The problems of the essence, classification and evaluation of finished products in the system of managing material resources and costs of the enterprise are studied. Approaches to the use of methods of evaluation of finished products during their marketing and implementation for making effective management decisions are substantiated. An analogy is drawn between by-products and such types of production activity results as main and secondary products. Signs of waste and by-products that increase the economic benefits of the enterprise are given. In the future, it is expedient to investigate the finished products from the point of view of their accounting, classification and evaluation by sub-sectors of industry and construction, as well as agriculture.