Kundeus O. Accounting and analysis of production stocks using: modern condition and perspectives of development (on the example of glass industry enterprises of Ukraine)

The subject of dissertation is production activity connected with its stocks using. The purpose is theoretical statements development and practical recommendations according to improving accounting and analysis. Methods of analysis and synthis, logic and historical, comparison are used. The classification and evaluation of stocks of the enterprise for forming the objects of accounting has been done. The dissertation gives recommendations as to determining the accuracy of production stocks evaluation by means of changing the distribution of transport costs. New standardised registers of stocks accounting have been elaborated and put into activity of enterprises. Own approaches to conducting operational analysis of their use have been recommended. The main results of the research have been approved for the implementation into the activity of the investigated enterprises.