Kilyar O. Accounting and analisys of operation with raw materials supplied by customer

Processes of the realization of the business transactions with raw materials supplied by customer between the residents of Ukraine. Working out and argumentation of the theoretical principles and practical recommendations concerning the improvement of the methodics and organization of accounting and analysis of using raw materials supplied by customer. Аbstract, logical, economic, statistical, analytical grouping, comparison, determination of average means, graphics. The necessarity of disclosure of information about the business transactions with raw materials supplied by customer in the financial statements of the economic agents, that will increase its trustworthiness, transparence and provide the needs of different users of reporting has been substantiated. Its amount and content have been determined. The classification of the business transactions with raw materials supplied by customer has been improved by the next features: 'by the type of realized transformations', that helps to expose their economic substance. The improved methodics of forming and reflection the information about the the business transactions with raw materials supplied by customer on the accounts, that will take into consideration its presence and movement on the different stages of alterations and will raise the efficiency of their control; the methodics of comparative valuation of the efficiency of different forms of calculation between the participants of the business transactions with raw materials supplied by customer basing on the method of analisys of hierarchy, that helps to choose the form of payment, that is suitable to the present economic situation. Industrial enterprises of Ukraine and educational process.