PRODUCTION RESERVES: ECONOMIC CONTENT AND ACCOUNTING
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation in the Fields of the Economy Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., (e-mail: firstname.lastname@example.org).
Any economic entity in its activities uses production resources in the process of production. The study of legislative documents regulating the accounting methodology and determining the content of the category “stocks” was conducted. It is found out that the basis of the definition of stocks is the concept of “assets”, which is associated with the term “resources”. As a result of the research, the theoretical substantiation of the essence of these categories was carried out. The composition of inventories determined at the legislative level of accounting regulation is disclosed. Comparison of international and national standards in the part of the list of inventories as objects of accounting and differences are defined. The article presents the analysis of elements of operating expenses of agricultural enterprises and the structure of the cost of production. It is confirmed that industrial stocks occupy a significant share in the cost of production. It is determined that correctly organized inventory accounting is one of the most important tasks of the general accounting system and enterprise management system. The classification of inventory for the purposes of analytical accounting is investigated. A description of accounting of inventory records is presented. The opinion on the economic content of the categories “stocks” and “production stocks” is expressed. The proposals on the delimitation of the inventories of purchased and self-made production are introduced.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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