Lyubezna I. Account and intraeconomic control of inventories

The object is a process of inventories rotation of economic activity subjects and its informative providing. The purpose of the work is improvement of theoretical, organizational and methodical principles of account and internal control of inventories in order to provide the effective functioning of cellulose and paper enterprises in the modern terms of economy. Research methods: inductive method and observation; deductive and graphic representation of data, analysis and synthesis of modelling, grouping, generalization and comparison. Results. We've grounded theoretical, organizational and methodical principles of account and internal control of inventories. Тhe novelty. We offer an approach to introduction of CAT (computer-aided testing) for inventories control. The following units were improved: classification of separate types of inventories (paper and cardboard) of cellulose and paper enterprises by making alteration in the system of their code; the sense elaboration of the term "inventories". The theoretical improvement of analytical inventories accounting by clarification of accounts production project decimally. The following cellulose and paper plants are inculcated into activity: Zhydachiv one, Kiev cardboard paper plant and Izmailiv cellulose and cardboard plant. A sphere is inventories of cellulose and paper enterprises.