IMPROVEMENT OF INFORMATION AND ANALYTICAL SUPPORT ACCOUNTING OF INDUSTRIAL ENTERPRISE

Abstract

Considered stocks of industrial enterprise as an object of accounting. Determined that the operational activity of any enterprise depends on high-quality, timely supply of reserves because objectively it is necessary to control the availability of stocks at adequate for uninterrupted production cycle level dynamics and control the cost of maintaining such stocks. It was noted that the issue of accounting methods and inventory viewed F. F. Butynets, S. F. Golov, N. M. Grabova, E. V. Monach, M. S. Pushkar, G. Savitskaya, V. V. Sopko, N. M. Tkachenko, N. V. Chebanova and others. The analysis of the literature shows that the accounting for inventory sufficiently widely covered in the specialized literature. However, the article states that remains uncertain issue of formation of information pro-vision on account of stocks of industrial enterprises for the purpose of analysis and forecasting. Accordingly, the purpose of the study is to develop methodical bases and practical recommendations aimed at improving the recording and analysis of stocks of industrial enterprises. To address this goal in the research methods used economic and mathematical modeling, and the model is built multiplicative decomposition time series expenditure on maintenance of a stock specific industrial enterprise LLC "Kharkiv Lifting and Transportation Equipment Plant" (LLC "HLTEP"). The simulation results revealed trend, cyclical, seasonal and random components of the dynamics of the cost of maintaining inventory LLC "HLTEP" size and forecast costs in the future. This information is useful for strategic management decisions to minimize costs or reasonable factors determining the increase. Scientific novelty of the results is to improve the scientific and methodical positions and their deepening and development of practical recommendations for inventory management using economic and mathematical modeling. The practical significance of the results is to develop recommendations to improve control of inventory.