Mikhalevich S. Account and control of production supplies: modern state and prospects of development

Purpose of research: improvement of method and organization of account and internal control of production supplies for the effective functioning of enterprises at the modern terms of menage. Object of research: the operating system of account and control of production supplies is on enterprises. Article of research: method and organization of account and internal control of production supplies of domestic sewings enterprises. Subject of research: method and organization of account and internal control of production supplies of domestic sewings enterprises. Methods of research: theoretical comparison and generalization, abstraction, documentary verification, review, analytical grouping, count, index method. A scientific novelty consists in the developed recommendations and suggestions, directed on perfection of account and internal control of production supplies. It is first offered: - the system of account of goods made on commission is developed with the use of the offered book-keeping records, that considerably simplifies organization of account and internal control after the process of its processing; - methodical going near an account transport purveying charges in accordance with specific gravity in the prime price of the purchased supplies with the purpose of control after forming of them primitive cost and simplification of registration procedures. It is improved: - classification of production supplies by its working out in detail after certain signs; it is an order of synthetic and analytical account of production supplies by opening of sub-accounts and analytical accounts of the second order; - forms of primary documents, by the selection of column there are "overdue" in a magazine registrations of dovirenostey; - system of account and internal control after the use of materials with the purpose of increase of management efficiency by them; - analytical accounting and vnutrishnegospodarskogo checking of production wastes system with the purpose of increase of efficiency of their use. Purchased subsequent development: - determination of essence of production supplies as economic category and ob''ekta of record-keeping; - determination of essence of internal control, basic directions of his leadthrough after the types of control, responsible persons and method of the use of the got information. Extent of implementation: the results of dissertation research are used on such enterprises:, LTD. of VKF "Kovel" (certificate №356 from 06.02.08.), VAT of LVTSHP "Volhynia" (certificate №794 from 20.09.08.), Volodimir-Volinskiy of VAT of "Luga" (certificate №146 from 15.12.08.). Lutsk national technical university (certificate 15-25 from 12.02.09r.) and Kovel industrially economic college of the Lutsk national technical university (certificate №1894 from 14.08.08.)