Chabanyuk O. Accounting and analysis of inventory in sugar industry

The thesis is focused on the improvement and development of theoretical and practical aspects of inventory accounting and its analysis in sugar industry. As a result of the work performed, the definition of inventory was specified; its classification was improved, dividing the stock by responsibility centers or quality levels. Basic rules of inventory accounting were enhanced, especially in the context of the second level tasks, which exist in modern informational economy. This factor highly contributes to efficiency increase of inventory informational management. In addition, stock analysis model was developed due to rhochrematics strategy requirements. Accounting policy in respect of sugar industry stores was also perfected, covering completely all functions of today's business governance. The third- and fourth-level subledegrs of analytical accounting were regulated, as well as the process of documents circularization in stock accounting, analysis and audit. The importance of production budget development was clarified for a separate business unit. This procedure is described as effective way of inventory planning in qualitative and quantitative measurement. The mechanism relating to assessment of Company's stocks provisioning level, noticed in the dissertation, is based on the inventory analysis techniques, evaluation of financial performance indicators, regression and correlation analysis.