title: ÐÐ½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¸ÑÐ¸Ñ Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Analysis of the availability and efficiency of the use of material stocks at the enterprise
Creators: name: Ð¦ÐµÐ»ÐºÐ¾Ð²ÑÐºÐ¸Ð¹, ÐÐ½ÑÐ¾Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð·Ð°Ð¿Ð°ÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÑÑÐ°
stocks
accounting
oranization of accounting

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð² ÑÐµÐ»Ð¾Ð¼ Ð¸ Ð² ÑÐ°ÑÑÐ½Ð¾ÑÑÐ¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð»Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÑÑÐºÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ¸ Ð¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð·Ð°Ð¿Ð°ÑÐ¾Ð². 2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐµÑÑÑÑÐ¾Ð². 3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐ¼Ð¸ ÑÐµÑÑÑÑÐ°Ð¼Ð¸ Ð¸ Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ. 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð¸ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð². Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ¢Ð¡â178Â», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð³Ð¾Ð´Ð¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ¾Ð² Ð¸ ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾, ÐºÐ°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼ ÐºÐ¾Ð»Ð¸ÑÐµÑÑÐ²Ð¾ ÑÐµÑ Ð¸Ð»Ð¸ Ð¸Ð½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð¼Ð¾Ð¶Ð½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð´Ð»Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÐ½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ ABC Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Â«ÑÐµÐ¹ÑÐ¸Ð½Ð³Ð°Â» Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° ÑÑÐµÑÐ° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾-Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² ÐÐÐ Â«ÐÐ¢Ð¡â178Â». ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ¾Ð¼, ÑÑÐ¾ Ð½Ð°ÑÑÐ½ÑÐµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¸ Ð·Ð°ÐºÐ»ÑÑÐµÐ½Ð¸Ñ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÐ¼Ð¸ Ð´Ð»Ñ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°Ð¿Ð°ÑÐ¾Ð², ÑÐµÐ¼ ÑÐ°Ð¼ÑÐ¼ Ð¿Ð¾Ð²ÑÑÐ°Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐ¸ÑÑÐµÐ¼ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² Ð·Ð°Ð²Ð¸ÑÐ¸Ð¼Ð¾ÑÑÐ¸ Ð¾Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÑÑÑÐ¸Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð².
description: This work is devoted to the study of stocks at the enterprise as a whole and, in particular, their effective use for the structured work of the enterprise. The tasks that were solved in the course of the study: 1. Investigation of the characteristics and organization of accounting of stocks. 2. Study of the budgetary system and the organization of material resources. 3. Revealing the provision of material resources and assess the effectiveness of their use. 4. Development of recommendations for improving accounting and increasing the efficiency of using material stocks. The work was carried out on the basis of OOO DTS-178, where a significant part of the factual material was collected: the results of annual reports and the accounting policy of the enterprise. Calculations were carried out showing clearly how the amount of certain stocks can be used to ensure the efficient operation of the organization. The analysis was carried out by the ABC method using a "rating" of turnover. As a result, the system of accounting for inventories of OOO DTS-178 was analyzed. The research lies in the fact that scientific provisions and conclusions can be used by enterprises to improve accounting and analysis of the use of reserves, thereby increasing the efficiency of accounting and analysis information systems, as well as increasing profitability depending on the results of activities of economic entities.