Karabaza I. Production stock accounting and analysis (exemplified by ore benefication enterprises)

The thesis is devoted to a comprehensive research and perfection of organizational and methodical approaches to accounting and analysis of production stock which is, according to the present-day demands, connected with the search of ways of cutting down expenses and replenishing the stock. The object of the present research is the production stock of ore benefication enterprises of Ukraine. The theoretical basis for determination and classification of production stock has been substantiated from the viewpoint of system approach. The methods of production stock accounting have been examined and the proposals aiming at their improvement have been suggested. Following the study of foreign methods of production stock analysis, we managed to prove their applicability to Ukrainian enterprises. Proceeding from the analysis carried, the ways of both cutting down the expenses on stock replenishment and increasing the effectiveness of production stock management have been substantiated.