Tytenko L. Account and analysis of production supplies of pharmaceutical enterprises

The dissertation work is devoted to the research of theoretical and practical questions, concerning the improvement of methods of account and analysis of production supplies of pharmaceutical enterprises. The economic sense of production supplies as an object of account is exposed dissertation work and is offered the own determination of the term "production supplies". For the purpose of the financial accounting the classification of production supplies is investigated and improved. The classification of excipients for functionality is developed for improving the analytical accounting of pharmaceutical enterprises. The features of the application of methods of estimation of supplies are based at their withdrawal by the system of permanent and periodic account. In the dissertation work the analysis of operating practice of account of receipt and the utilization of production supplies are carried out and given the recommendation of its improvement to increase the efficiency of production The mechanism of creation of reserve for devaluation of production supplies that is depending on the period of their life is reflected. The structure of the cost calculation of drugs in terms of material costs have been improved. A list of indicators and improved methods of economic analysis for the effective use of production supplies for pharmaceutical companies have been suggested.