Andros S. Accounting and analysis of raw materials' stocks on the enterprises of confectionery industry of Ukraine

Processes of realization of economic operations with the use of productions supplies on pastries enterprises. Improvement of theoretical positions, methods and organizations of record-keeping and economic analysis of productions supplies on pastries enterprises. Scientific methods are used: induction, deduction, analysis, synthesis, grouping, comparison; currently-statistical, calculation-analytical, method of direct account, a coefficient, method of expert estimations. Economic maintenance of object of account is "productions supplies". Methodical approaches to the ynformatsyonno-analytycheskomu providing of determination of optimum volumes of necessities of pastry enterprise in productions supplies. Scientifically-methodical approaches are inculcated, to suggestion from the improvement of account and analysis of productions supplies with the purpose of rational their use on the enterprises of pastry industry. The methods of estimation of cost of productions supplies which are directed on the decline of influencing of capitalization on charges in production on the pastries enterprises of Ukraine are inculcated. Methodical approach is inculcated to organization of general dokumentooborota of receipt and leaving of productions supplies on an enterprise with the purpose of urgent location finding of certain type of productions supplies during an operative cycle, comparison of their actual charges with normative on the enterprises of pastry industry of Ukraine, educational process.