Stetsyuk N. Accounting and analysis of inventory of woodworking enterprises in Ukraine

The aim of the thesis is the development and improvement of theoretical, methodological and organizational regulations of accounting and analysis of inventory of woodworking enterprises in Ukraine. There were developed theoretical principles of accounting and analysis of inventory through essence of concept "inventory" and their general classification, classification for accounting purposes, classification, and the tasks and functions of accounting and analysis of inventory. The approaches to evaluation of inventory in the context of separated types were optimized. The approaches to operations recording of inventory in organizational and methodological aspects were developed. For ensuring completeness of providing information on inventories and increasing its analyticity, analytical features of sub-account 201 "Raw Materials" and 209 "Other Materials", which based on reasonable author's ranking, were detailed. The organizational and methodical regulations of inventory analysis were improved in such ways: to identify a circle of informational sources and form their classification; to develop approaches to analyze productivity of inventory usage based on built model of inventory managing, which give us an opportunity to determine its impact on profit and expenses connected with their storage; to make a log frame for calculation how much inventory enterprise needs for some period of time; to expand the list of general indicators of analysis usage effectiveness of inventories by add rate of inventory turnover, inventory turnover, term of inventory storage, ratio of output growth rate and growth rate of inventory costs.