Snisar O. Accounting for and control over the goods movement: organization and methods

The thesis is aimed at grounding the theoretical statements and developing practical recommendations on improving accounting for and control over transactions with fuel and oils, which will assist in their security and efficient usage as strategic company's resources. Economic essence of fuel and oils as an object of accounting and control has been determined; directions of accounting support of introduction the system of energy management in the part of using of fuel and oils have been suggested; organization of accounting for transactions with fuel and oils has been improved. Complex methodical approach to accounting for arrival of fuel and oils including their sources, their date of transfer of ownership and control over by a company has been theoretically grounded. Suggestions on improving documentation of transactions with fuel and oils for the purpose of ensuring the rational use and saving of the owner's property have been offered. A system for monitoring such kind of transactions, which takes into account the requests of controllers, has been worked out. Information support of managing the disposing of fuel and oils has been grounded through the development of internal reporting package which will assist in taking managerial decisions regarding the efficiency of energy saving policies.