Kozitska N. Accounting and control of Operations with Goods Made on Commission (for example, oil-fat enterprises)

The research is devoted to the investigation of theoretical and practical aspects of registration and monitoring of operations with goods made on commission at the oil-fat enterprises of Ukraine. The main peculiarities and the reasons for using the operations with goods made on commission by the oil-fat enterprises of Ukraine have been investigated in the work. The economic essence of the categories "goods made on commission" and "the operation with goods made on commission" has been improved. The algorithms of evaluation of goods made on commission at the moment of their delivery and transformation to the processing; processing services of both the performer and the customer; products of processing depending on the aim of their further usage have been specified and suggested. The process of formation and reflection in the registration of the information about operations with goods made on commission has been improved by the way of detailed elaboration of accounts of the analytical registration of the third and fourth levels. The complex of monitoring procedures of operations with goods made on commission and their registration and analytical provision has been developed and suggested on the basis of the system approach.