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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Accounting and control for inventories: logistic approach |
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| Creator |
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Gusak, L.V. |
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| Subject |
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????????? ??????????? ?????? ?????????? ??????? ???????? ???????? ????? ??????????? ?????? ?????????? ???????? ?????????? ??????? ?? ??????????? ?????? inventories logistics logistic approach logistic expenses accounting policy accounting for logistic expenses internal business control over inventories and logistic expenses |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ?? ???????? ?????????? ??????? ? ?????? ???????????? ???????????? ??????? ?? ?? ??????????. ???????? ?????????? ???????? ??????? ???????????, ???????????? ????? ?? ???????? ? ????????? ?????????? ??????????? ?? ?????? ?? ?????????????? ?????. ???????????? ????????????? ??????? ????????? ? ??????? ???????????? ???????????? ?? ????????? ????????? ??????? ???????????? ?? ??????????? ????????? ?? ????????????? ? ?????????????? ???????. ???????????? ????????????? ??????????????? ?????? ?? ????????? ? ??????? ?????????? ???????? ?? ?????? ?????????????? ?????????????? ???????? ??? ?????? ?????? ??????????? ??????????????? ?????? ?? ????????? ?? ????????????. ????????? ??????????? ?????????? ????????? ???????? ? ????????? ?????????? ??????? ?? ??????????? ?????? ?????????? ? ?? ?????. ?????????? ?????????? ?????? ?? ?????????? ???????????? ?????????? ??????? ?? ??????????? ?????? ?????????? ? ?? ?????. ????????????? ?????????? ??????? ??????????? ???????????? ???????? ??????? ?? ??????????? ??????. ?????????? ???????? ???????????? ???????? ?????????? ??????? ?? ??????????? ??????, ????? ? ?????? ???? ? ?????? ???????????? ??????????? ??????? ????????????. Dissertation thesis is dedicated to the grounding of the theoretical statements and development of practical recommendations on improving accounting for and control over inventories under conditions of applying the logistic method towards their management. Economic essence of the concept ?logistics? has been specified as well as the stages of its evolution have been grounded in the context of social transformation changes and impact on accounting. Interdisciplinary relations between logistics and different economic sciences have been grounded as well as the problematic issues of the theoretical and practical character of its connection with accounting have been determined. Interconnection between accounting and logistics in the system of inventory management have been grounded based on the structural communication relations in different forms of accounting organization and logistics at an enterprise. The peculiarities of accounting policy formation have been specified in the context of inventories and logistic expenses connected with their rotation. The methodic approach towards accounting reflection of inventories as well as logistic expenses connected with their rotation has been worked out. A three-tier system of regulating internal control over inventories and logistic expenses has been suggested. Methods of internal business control over inventories and logistic expenses, one of the stages of which is the evaluation of the efficiency of company?s logistic system functioning have been developed. |
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| Date |
2016-02-18T10:33:42Z
2016-02-18T10:33:42Z 2011-09-27 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1074
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| Language |
uk
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| Relation |
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| Publisher |
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