ACCOUNTING OF PRODUCTION STOCKS ON THE WAY TO INCREASE THE EFFICIENCY OF MODERN PRODUCTION
Ukraine’s transition to modern market economy requirements requires enterprises to increase production efficiency, competitiveness of products and services on the basis of efficient forms of management and production management, these aspects became the basis of this article, because inventories are an important component of every modern enterprise. Necessary to properly reflect the financial condition of production. No enterprise does without the use of inventories in its economic activities. Inventories are one of the most important factors in ensuring the sustainability and continuity of reproduction. This important role is played by all components of the total inventory, including inventory, which are in the enterprise. Continuity of production requires the constant availability of raw materials to fully meet the needs of production at any time during their use. Control over this ensures proper and timely inventory accounting. The study of inventory accounting is of great key importance for effective financial management. Inventories can make up a significant share not only in current assets, but also in the assets of the enterprise as a whole. This may indicate that companies are having difficulty selling their products, which in turn may be due to poor product quality, violation of production technology and the choice of inefficient sales methods. Violation of the optimal level of inventories leads to losses in the company's activities, as it increases the cost of storing these inventories, diverts liquidity from circulation, increases the risk of depreciation of goods and reduce their consumer qualities, leads to loss of customers. Thus, every accountant inevitably faces the need to reflect in the accounting of operations with inventories, their comprehensive study and proper understanding of the essence of inventories, their value and role in the economy of enterprises, is among the most important problems of saving and rational use of inventory. In production, setting tasks for improving production technologies.
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