Nosach N. Accounting and analysis of goods’ sale at trade enterprises

Object – the process of accounting and analysis of goods sale at trade enterprises; purpose – substantiation of theoretical and organizational and methodical points and development of applied recommendations for accounting and analysis of goods sale in trade enterprises with taking into account the growing informational needs of management; methods – general scientific and specific; the results – development of theoretical and methodological points, applied tools and scientifically grounded recommendations for the accounting and analysis of goods sale in the management information system of trade enterprise; novelty – the classification of income and expenses of the goods sale process, organizational and methodical approaches to accounting of goods sale, organization of goods sale accounting at trade enterprises with use of modern management information systems, organizational and methodological principles of goods sale process analysis, methodical approach to comprehensive assessment of the efficiency of goods sale process, the conceptual and categorical apparatus of accounting and analysis in part of clarifying the essence of the «goods sale» concept, systematization of goods sale volume factors formation, methodical approach to goods sale presenting in the accounting, methodical tools for assessment of deterministic factor dependences of goods sale process, technology of income forecasting from goods sale at trade enterprises.