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Title: | Облік, аналіз та аудит в системі управління товарними запасами торгівельного підприємства (на прикладі ТОВ «Таврія В») |
Other Titles: | Accounting, analysis and audit in the commodity stocks management system of the trading enterprises (on the example of LTD «Tavria V» |
Authors: | Шерер, Ю.І. |
Issue Date: | 2019 |
Keywords: | товарні запаси класифікація оцінка облік аудит аналіз управління запасами commodity stocks classification evaluation accounting auditing analysis management of stocks кафедра бухгалтерського обліку та аудиту 071 облік і оподаткування |
Abstract: | Master's qualification work consists of three sections. The object of research - the system of accounting, auditing and analysis of commodity stocks in the management system of a trading company.
The theoretical aspects of determination and classification of commodity stocks were considered for the aims of organization of account, audit and analysis.
The current practice of accounting and audit of commodity stocks at LTD «Tavria V» was analyzed.
It is proposed to distribute the mark-up in the breakdown of homogeneous groups of goods with approximately the same level of mark-up, and to include an appropriate item in the accounting policy.
The mathematical model of commodity stocks management of LTD «Tavria V» was constructed in the conditions of uncertainty of demand and time of delivery. Master's qualification work consists of three sections. The object of research - the system of accounting, auditing and analysis of commodity stocks in the management system of a trading company. The theoretical aspects of determination and classification of commodity stocks were considered for the aims of organization of account, audit and analysis. The current practice of accounting and audit of commodity stocks at LTD «Tavria V» was analyzed. It is proposed to distribute the mark-up in the breakdown of homogeneous groups of goods with approximately the same level of mark-up, and to include an appropriate item in the accounting policy. The mathematical model of commodity stocks management of LTD «Tavria V» was constructed in the conditions of uncertainty of demand and time of delivery. |
URI: | http://dspace.oneu.edu.ua/jspui/handle/123456789/11130 |
Appears in Collections: | Центр заочної та вечірньої форм навчання |
Files in This Item:
File | Description | Size | Format | |
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Шерер Ю.І.Кваліфікаційна робота.pdf | 282,18 kB | Adobe PDF | View/Open | |
Шерер Ю.І. Реферат.pdf | 341,71 kB | Adobe PDF | View/Open |
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