Особливості методів оцінки вибуття запасів з урахуванням специфіки діяльності як окремий елемент облікової політики підприємства

• Datum: 2023
• Hauptverfasser: Васьковська, К. О., Космачевська, Е. В., Володіна, О. П., В., Сігідова В.
• Format: Artikel
• Sprache: Ukrainian
• Veröffentlicht: Odesa National University of Technology 2023
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/2666
• Назва журналу: Food Industry Economics

The article examines the peculiarities of using possible methods of assessing the disposal of stocks depending on the individual situation, sphere and specifics of the activity of an industrial enterprise, and defines their main advantages and disadvantages in accordance with the National accounting regulations (standards) and International Financial Reporting Standards. It has been determined that stock assessment is an important prerequisite for the effective organization of stock accounting at the enterprise, which affects the accuracy of determining the financial results of its activity. In Ukraine, as in most other countries of the world, stocks are valued according to the actual costs of their acquisition at the time of receipt or use of stocks for production needs. The authors have conducted an analysis of the existing methods of inventory disposal assessment (method of identified cost, weighted average cost, FIFO, regulatory costs and sales price), which makes it possible to choose the most optimal of them for a separate group of stocks, taking into account the specific conditions of a particular enterprise. Directions for increasing the efficiency of inventory management at an industrial enterprise have been proposed.