Methodological aspects of documentation of finished products
DOI:
https://doi.org/10.31548/economics14(3).2023.087Keywords:
finished products, primary documents, accounting organization, document circulation, registers, documentationAbstract
The aim of the article is to study the features of documenting operations related to the production and inventory of finished products, as well as to find ways to improve it in order to ensure control over the execution of tasks for the production of finished products in accordance with the contractual assortment at all stages of its movement. The methodological basis of the research is the dialectical method of cognition of economic phenomena and processes, scientific works, materials of periodical issues. General scientific research methods such as induction, deduction, synthesis, and comparison were also used in the research. Normative and legislative acts on the documentary registration of economic operations related to the accounting of the movement of finished products were taken into account. In summarizing the analysis of scientific sources, the problems of documenting primary accounting operations of finished products are examined (including the documentation of certain specific costs characteristic of manufacturing enterprises, as well as the documentation of operations in individual production units, taking into account the peculiarities of the production process). The features of organizing the accounting of finished products at the stage of primary accounting and methods of inventorying finished products are highlighted. The necessity of developing and approving a document circulation schedule for the movement of finished products is justified. The conduct of quantitative accounting of finished products by types and storage locations using card-based and non-card-based methods is summarized. The expediency of introducing automated document circulation and the need to control the preservation of all primary documents, accounting registers, financial and other reports generated in electronic media within specified time frames are justified. Practical Significance: In the future, it is recommended to document finished products using specialized forms of primary documents, taking into account the specific features of the production process of certain manufacturing enterprises.
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