ORGANIZATION OF ACCOUNTING AND CONTROL OF FINISHED PRODUCTS OF THE ENTERPRISE
Abstract
Balaniuk I.F., Hryhoriv О.О., Ivanyuk T.L. ORGANIZATION OF ACCOUNTING AND CONTROL OF FINISHED PRODUCTS OF THE ENTERPRISE
Purpose. The aim of the article is to reveal theoretical bases of organization of accounting and control of finished products of the enterprise.
Methodology of research. General scientific and special methods are used to achieve this goal: the dialectical method of scientific knowledge – to consider the nature of the finished product, to determine the main aspects of the organization of accounting and control of finished products; synthesis – for the classification of finished products; graphic – to visually display of the obtained results; abstract logical method – for the formation of conclusions and suggestions of the study.
Findings. Various interpretations regarding the definition of the essence of “finished products” are considered in the article. The classification of finished products by form, level of readiness and technological complexity has been formed. The formation of finished product accounting at the enterprise is investigated. The features of the formation of a control system for the movement of finished products of the enterprise are considered. The main aspects of the organization of accounting for finished products are identified and typical correspondence for the accounting of products at the enterprise is proposed.
Originality. The interpretation of the concept of “finished products” is systematized and generalized. It is proposed to consider the finished product as a product that has passed all production stages, meets all the delivered quality and technical characteristics and can be deposited for storage or immediately sold to the customer or buyer. An updated classification of finished products is proposed. Recommendations are developed to improve the control system of the entity.
Practical value. The expediency of studying and further developing the process of organizing the accounting and control of finished products is proved. The results of the study can be used by industrial enterprises in the production and sale of products.
Key words: finished products; production; system control; profit; sales.
Keywords
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DOI: https://doi.org/10.37332/2309-1533.2020.1-2.23
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