Issue: №11, 2019
Introduction. Production of finished products and their sale completes the operational cycle in the activity of the enterprise. The enterprise must produce those products that are in demand in the market. The main role in ensuring the competitiveness of the enterprise is played by the system of control over the sale of products and the correct documentation of accounting of the movement of finished products, since these factors affect the financial result, which is a summarizing indicator of the organization. However, a number of conceptual, methodological and organizational aspects of documentation and workflow in the accounting system continue to be debatable and need further investigation.
The purpose of this article is to improve the control of the documentation of the movement of finished products and the formation of financial results from its implementation at enterprises.
Result. The article analyses question to improve the accounting and control of documenting the movement of finished products and the formation of financial results from its sale at enterprises. The basic tasks of control over the documentation of finished goods accounting at the enterprises in the organization system and the normative legal acts, according to which the documentary verification of the movement of finished products at the enterprise are considered. The main stages of document flow in the statistical workflow schedule are highlighted.
Conclusion. Therefore, summarizing all of the above, we can conclude that it is still necessary to disclose the finished product information in the financial statements of the enterprises in more detail, where it will allow users of the financial statements to analyze data on production process efficiency, business activity of the enterprise, profitability of production and sales, as well as accept well-balanced management decisions.
Keywords : finished goods, documentation of the movement of finished goods, system of control over the sale of products, accounting of the movement of finished products
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