Poddubna N. Accounting and internal control of consumer cooperative enterprises inventories

The dissertation is devoted to the research of theoretical, organizational, methodical and practical provisions of accounting and internal control of consumer cooperative enterprises inventories. The essence of inventories, their role in the economic activity of consumer cooperative enterprises were considered and specified. The inventories classification has been improved, which contributes to improving their accounting, internal control and management in general. The peculiarities of the establishment and development of the country's trade sector are analyzed; organizational and technological traits of the activity of consumer cooperative enterprises were considered and their influence on the process of formation of accounting and internal control of inventories was revealed. The concept of formation of inventories accounting process based on process-oriented management was proposed, which involves the division of activity into business processes, and the main stages of its implementation have been developed. The necessity of introduction of specific elements of intra-system accounting and budgeting of inventories operations in the general system of management of the consumer cooperative enterprises was proved. The method of accounting for inventories transactions in the system of accounts has been developed, ways of improvement were determined based on automation. The nature and process of identification of trading enterprise risks during the internal control of inventories were analyzed, the method for their detection and evaluation was developed. The purpose, main stages and procedures of inventories internal control were substantiated, the main tasks of inventories internal control and its place in the general system of economic control were distinguished.