Облік, аналіз та аудит в системі управління товарними запасами торгівельного підприємства (на прикладі ТОВ «Таврія В»)

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.