IMPROVEMENT OF THE DEFINITION OF «FINISHED GOODS» IN THE ACCOUNTING ASPECT FOR MANUFACTURING ENTERPRISES

One of the objects of the accounting system, which combines organizational tools for accounting production and sales and serves as a means of achieving the main goal of an enterprise — profi t generation — is fi nished goods. The past decades have been marked by the accelerated development of science, which infl uences the rapid advancement of technology, innovations, and technical processes.