Международный научный журнал «Аграрное образование и наука»

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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Features of accounting, the analysis and audit of material and production stocks of the organization

V.I. Nabokov, doktor ekonomicheskih nauk, professor Uralskogo gosudarstvennogo agrarnogo universiteta (Ekaterinburg, Karla Libknehta, 42) Retsenzent: I.P. Chupina, doktor ekonomicheskih nauk, professor Uralskogo gosudarstvennogo agrarnogo universiteta

Material and production stocks provide the production process of the enterprise in which they are used. For continuous production requires that the company is constantly a sufficient amount of raw materials. In this regard, uninterrupted supply of production is necessary. The chosen topic is relevant, as in the conditions of market economy it is of great impor-tance to ensure the safety of inventories, the correctness of their acquisition, as well as the accep-tance, storage and issue of tangible property. The aim of the study is to analyze and audit inventory using the contractual procurement system. Analysis and audit of inventories using the contractual procurement system was carried out at one of the agricultural enterprises of the Sverdlovsk region.

References

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