ORGANIZATION OF THE PRIMARY ACCOUNTING OF THE MANUFACTURING INVENTORIES AND THE FEATURES OF THEIR REFLECTION IN THE ACCOUNTING POLICY OF THE ENTERPRISE

Abstract

The organization of the store manufacturing accounting was studied. The order of accounting policy formation of the enterprises in the organization of the store accounting. The main outstanding issues related to the store accounting are analyzed. Based on the research, it is established that the accounting is directed at management and accounting policy is one of the elements of the accounting system. So it must be considered in conjunction with management because in modern conditions the focus of accounting policy is the impact on the results of management, in other words making management decisions. In the result of the research the elements of accounting policy in the store accounting organization, information that should be specified in the Order on accounting policy of the enterprise are determined. But it should be noted that the above elements are not exhaustive and the company can expand and supplement them, taking into account their information and technological needs. Based on the analysis of the requisite composition of the primary documents for the accounting of the stocks’ movement and the study of the needs of the enterprise management system, the authors have developed and proposed a new document «Fuel usage statement». It has the following details such as the name of the enterprise, brand and the state number of the car, trailer, cargo information, customer information, fuel consumption, speedometer indicators at the beginning and at the end of the day, the units of measurement, positions, full name and the signatures of responsible persons. The proposed list of details is optimal and contains all the required as well as additional details that are elements of convenience. The usage of this document will ensure that information about the fuel consumption at the enterprise is received. It is necessary to ensure the efficient organization of workflow at all stages of store accounting, to approve the forms of primary documents of the store accounting for the rational organization of the store accounting at the enterprise. Scheduling fuel flow records covers the steps of creating, verifying, processing and storing a document. The created workflow schedule for fuel usage helps to improve the work of the accounting service, to reduce the cases of untimely documents processing, its loss, to reduce the deadlines for reporting, to increase the responsibility of employees at all levels for timely preparation, usage and processing.

Keywords

• accounting inventories
• inventory accounting
• accounting policy
• the elements of accounting policy
• primary document
• schedule of the document circulation