Zarudna N. Accounting and analysis of material assets supply

Object – the process of delivery of items and their information support for breweries. Purpose – to study the theoretical and methodological positions and develop practical recommendations to improve the recording and analysis of process supply items for brewery industry considering the characteristics of their activities. Methods – deduction, the dialectical method, historical and logical approaches, methods, theoretical synthesis: analysis and synthesis, induction and deduction, comparison, analogy, abstraction, the method of causation, abstract and logical method of grouping method comparison graphic. Results – in-depth theoretical foundations of the process of supply and reasonable organization of its accounting and analysis. The novelty lies in the development of theoretical, methodological, organizational policies and practical recommendations for the formation of the accounting system and analysis of the process of supplying the brewery. Introduced in branch activity of PJSC «Slavutich» «Lviv Brewery» ALC «Mukachevo brewery», PJSC «Ternopil brewery «Opole», LLC «Mykulynetskij Brovar» and the learning process of Ternopil National Economic University. The sphere of use is the breweries enterprises.