Murashko A. Account andcontrol of material inventories (on matertials of bakery industry enterprises)

System of accounting and internal control of material supplies in conditions of its automation and computerization at the baking industry enterprises. Improvement of accounting organization and methodic and internal control of material supplies on automation and computerization basis at the baking industry enterprises. Dialectical methods, synthesis and analysis, inductive and deductive methods, economic-mathematical modelling, prognostication, grouping and comparison. It was substantiated a criterion system as for classification and estimation of material supplies taking into account technical signs and technological peculiarities of production goods at the baking industry enterprises. It was substantiated objects and methodical technique of control and offered an effective methodic for its procedure in conditions of automation. It was developed concrete recommendations concerning improvement of material supplies inventory organization and procedure, were defined the stages of its control procedures.It was defined methodic, peculiarities and principles of accounting and control operations, related with receipt, preservation and inventory transactions on at the baking industry enterprises. Baking industry enterprises, educational process.