Basenko O. Accounting and audit of inventories and analysis of the efficiency of their use

The economic activities of textile industry enterprises in the field of availability and utilization of reserves. Substantiating the basis of theoretical and methodological grounds and working out scientific and practical recommendations aimed at the development of methodology and organization of reserves inventory - making and audit and the analysis of their utilization as an important precondition of increasing the management effectiveness at the textile industry enterprises. Methods: comparison, rendering concrete data, modeling, analogies, abstract analysis, grouping, analysis of accountant calculations, supervision and selection. The up - dated theoretical and practical aspects of stock - taking, auditing and analysis of reserves at textile industry enterprises. The researcher has given the grounding basis of the influence of technological peculiarities of wool textile production on the organization of a system of financial and managerial calculation will enable the development of process at receiving a reliable information about the reserves and will enable to increase the effective level of their managing. The classification of reserves of textile industry enterprises has been improved for the purpose of financial and managerial calculation, audit and analysis of the reserves. Have been worked out the recommendations for minimization of the papers circulation through introduction of new and improved the prior existing forms of basic documents and report cards. The directions of application of automatic calculation and audit of reserves have been investigated and the adequate informational models have been worked out. Also have been defined the main directions of audit of the reserves and the model of the interior audit organization with the indication of basic stages and procedures have been worked out; the forms of working papers for an auditor's inventory - taking of reserves have also been worked out. The main indices of effective utilization of reserves by the textile industry enterprises have been analyzed; and the methods of calculation of additional indices for the analysis of the reserves of raw - material resources in wool textile production have been given. The Ukrainian textile industry enterprises, the education process.