Name
Ovsiyenko Eugene Mihaylovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 2
The article presents the author's scheme of implementation of the tools of controlling of inventory and finished products
This article discusses the problems of using indicators
of material flow in the financial accounting
management accounting system. The authors have
created and described the classification of material
costs in building units. It allows solving the problems
of object of research specifying within a given material
flow and inventory control within a given logistics
systems. There are different approaches to the
valuation of material costs in the article. An important
aspect of measures for the integration development of
accounting systems is the adoption of uniform
valuation of building materials and structures. It is
proved that the most rational combination of these
types of records achieved by an adapted classification
and measurement of building materials and structures
to the conditions of formation of the budget for the
project volume of construction works and the
reflection of the actual volume of work in the financial
accounting system. On the basis of the accounting
policies and the organizational structure of the object
of investigation of "Kubanstroykompleks" we have
identified responsibility centers (sites) for costs related
to the material flow: Department of logistics and
packaging and warehousing, which consists of a
central and railroad warehouse