Purpose of research: development of scientific and theoretical recommendations on improving measures of company's property preservation, prevention of its damage, order of forming accounting information about the missing assets, thefts and other losses aimed at their inhibition and security of company's property renewal through the mechanism of damage compensation within the institute of material responsibility. Object of research: accounting and control over company's property preservation and social relations that arise in the process of their development and improvement. Subject of research: organizational, legal and methodical grounds of accounting and control over company's property preservation, its losses and the order of reimbursing the damage brought to an enterprise. Methods of research: cognition, analysis, synthesis, induction, deduction, historical method, cause and effect relations, modeling, grouping, comparison, specification, statistical observation, normative and comparative analysis. Scientific novelty of the results obtained lies in the grounding of the theoretical statements and developing practical recommendations on improving the order forming accounting information about property losses and organization of control over its circulation. The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: disagreement in applying the category of "property" in law and accounting has been detected and given the author's own definition as well as the definition to "property preservation" and "property losses", which will assist in proper accounting organization of property preservation, prevention of its losses and renewal of the property state; connection between the concepts "damage" and "loss" and accounting science has been grounded; it has been proved that objective measurement of the damage brought to an enterprise is impossible without the accounting data, thus, its reimbursement in the full extent is hardly possible; the issues have been improved as follows: classification of property losses by different features, including the reasons of their emergence, possibilities of regulation (rationing) as well as people bearing responsibility for the production losses, which enables to organize the extended analytical accounting for the losses, carry out their system analysis in dynamics for many years, take measures on their prevention as well as stimulation of workers for losses' reduction; essence of the categories "damage", "loss", "material damage" and their comparison in the national and international legislation on punishment for the damage brought to an enterprise; systematization of the features peculiar for material losses, their connection with the accounting system and control over property preservation, which will promote taking effective measures towards prevention of losses as well as stimulation of workers on their inhibition; mechanism of company's property preservation, its effective application and loss reduction through the system of prevention measures and financial stimulation of workers and employees of all levels of production and management; interpretation of the essence of the concept "material damage": in the scientific aspect - as a category of accounting and business control; in practice - as a reduction or destruction of material or non-material goods, which must be documented, estimated and reflected in reporting; in legal aspect - as a result of breaking the law, which has the impact on the final financial results of company's activity and must be compensated; mechanism of applying material responsibility towards workers, which assists in choosing proper methods of damage compensation and determines the algorithm of accountant's actions towards calculation of the size of damage and its reimbursement; order of preparation and presentation of documents used in case studies concerning punishments on damages brought to an enterprise in courts, which assists in their efficient and fair resolutions; the following issues undergone further development: grounding of the factors of securing company's property preservation through the accounting system and control, detecting of the reasons and conditions of its losses and non-effective usage; introducing the prevention activity of the management staff, which promotes in getting timely analytical information on the circumstances and conditions of the damage emergence, forecast the reasons of risks, which may occur in the process of property safe-keeping; the most important requirement of improving the accounting system and control is the increase of the coefficient of their efficiency in case of documental proofs, detected business infringements and property losses caused by the inconsistency between the increasing of expenses on accounting and control and the results which are their purpose, in particular the level and state of accounting and control of detecting and reimbursing company's property losses; order of accounting reflection and internal control of company's property losses taking into consideration the experience of different countries worldwide by using the suggested account 378 "Calculation of property losses" from the view of the materially responsible person, on the basis of which information on property losses is formed for preparing internal reporting by the results of inventorying, which will assist in improving record-keeping and carrying out control over property losses and will secure control of the plentitude of punishment for the damage brought to an enterprise. Implementation extent: research results have been implemented into the practice of closed company "Novokramatorsk Mashynobudivny Zavod", corporations "Group of companies "Planeta", PLC "Berdychiv Mashynobudivny Zavod", PLC firm "Bevers". Separate research results have been implemented in the educational process of Zhytomyr State Technological University of the Ministry of Education and Science of Ukraine.
