Problems for improvement areas inventory for enterprisesJournal: Scientific review, Науковий огляд, Научное обозрение (Vol.27, No. 6)
Publication Date: 2016-08-05
Authors : Oliynyk S. O.;
Page : 26-31
Keywords : inventory; financial reporting; accounting; material-responsible person audit procedures;
In the article the essence of inventory as part of the method of accounting and control its content, place and role in the economic activities of enterprises and the formation of reliable indicators of financial reporting, inventory analysis of the current state of the enterprises and ways to improve it. The article highlights the issues of inventory in the modern world. Disclosure agenda and procedures for inventory during the audit and the auditors asked to perform methods and actions in the inventory, which will allow to determine the real data on availability and actual values remains. It is proved that the inventory of significant improvement can be achieved by better use of and methods of economic analysis.
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Last modified: 2016-08-05 20:24:09