Sapogovska O. Accounting and control of the commodity providing of turnover on the trade enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U001385

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

11-02-2010

Specialized Academic Board

Д. 26.055.01

Essay

The dissertation is devoted to the research of theoretical and methodical receptions of improvement of accounting and control of the commodity providing of turnover's organization and methodology on the trade enterprises with the use of electronic facilities in treatment of information, directed on satisfaction of management necessities in trade activity. In dissertation methodical recommendations are offered to creation of electronic depositary of commodities, the complex files of commodities in the certificate of which the foreseen is needed indexes of commodity expert and registration-control maintenance are placed in which; system of complex files in to the electronic depositary of commodities on the international and national standards of accounting and control. The calculation-analytical methodical receptions of control of receipt of uncertificated, unknown origin of commodities are developed and approved in trade network. Determination of electronic registration-economic is improved to the document; introduction of electronic calendar of control of insurance supply and guarantee term of realization of commodities is on the basis of the integrated accounting of commodities; methodical receptions of transport-purveying charges.

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