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0402U002745,
к.е.н.
12-09-2002
o
Accounting and analysis of production stocks using: modern condition and perspectives of development (on the example of glass industry enterprises of Ukraine)
Kundeus Oleksandr Mykhaylovych,
popup.head Ostapjuk Muroslav Jaroslavovych
popup.opponent Мних Євген Володимирович
popup.opponent Єфіменко Василь Іванович
Об'єктом дослідження є господарські операції пов'язані із рухом виробничих запасів. Мета - розробка теоретичних положень та практичних рекомендацій щодо вдосконалення їх обліку та аналізу. В процесі дослідження використані методи аналізу і синтезу, логічного та історичного, порівняння. Обґрунтована класифікація та оцінка запасів для формування об'єктів обліку, дано рекомендації щодо визначення достовірності їх оцінки методом зміни бази розподілу транспортних витрат. Розроблено та впроваджено в практику діяльності підприємств уніфіковані регістри обліку запасів. Рекомендовані власні підходи до проведення оперативного аналізу їх використання. Основні результати дослідження впровадженні в діяльність обслідуваних підприємств.
2002-09-12
2020-04-04
Updated: 2025-12-08
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