Fomina O. Accounting and audit in management of commodity sales

The dissertation is devoted to the actual problems of accounting and audit improvements in management of commodity sales on trading enterprises. Operations of commodity sales on retail trading enterprises are the object of dissertation research; complex of theoretical, methodical and practical issues of accounting and audit of commodity sales operations in management system are the subject of dissertation research. Offered solutions of main accounting and audit problems of commodity sales operations and grounded solutions of their improvements, which consist in clarification essence of accounting category "sale", development of documentary providing of accounting and audit of commodity sales operations, that make possible to carry out complex research in commodity sales management and provides an operative and efficient control of documents forms. The system of balanced scorecard in commodity sales management on retail trading enterprises and method of forecasting results from commodity sales by using activation actions is offered and serves as informative source for administrative decisions acceptance. The model of information flow of accounting of commodity sales operations as an instrument of internal audit is built. The methodic of audit of commodity sales operations is improved by separation sources of information research and methodical receptions which provide complex research of such operations.