Проблемні питання оцінки та контролю виробничих запасів
Problematic Issues of Evaluation and Control of Inventory

Summary/Abstract: The aim of the Paper is to define the exact place and the real role of the inventory in order to provide the effectiveness and the efficiency of the business activities of the entities as well as to solve the issue of the accounting and supervising of the availability and movement of the inventory.The industrial stocks are the core issue of the business process for the entities of the various differences. It is very important for the entity to be provided with inventory of required volume, as their specific gravity of the whole assets and entity costs is rather high. The right arrangement of the business process accounting will afford to cut the volume of the materials costs and avoid overcosting. To provide the right data for accounting of the inventory, and to prevent data distortion of the financial statement it is very important evaluate the outlet or inlet inventory. The efficiency of the accounting system operation of the entity is defined by the completeness of the available accounting data. To eliminate shortcomings of the entity accounting of the business the author would like the specific protocol of the carrying out the primary records, the specific to do list of the actions for inlet, stockings and customizing of the industrial stocks and application of the responsibility centers in compliance with the accounting operations. The Author admits what the entity should do to deal with inventory namely to put in the changes into the order about the accounting policy concern the stock sharing for the next elements: «raw materials», «materials», «goods» and define the real norms of the expenditure of the every specific form of the stocks at their inlet and outlet moments at the productive process.The further study to improve the accounting process of inlet outlet operations of inventory is vital due to the numerous changes in current Regulations, evaluation methods, accounting arranging, the stage of warehouse business and implementation of the innovative PC software.

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