Scientific Journal of KubSAU

This article describes activities of JSC «Krasnodargazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of inventories, the organization of accounting of material-industrial stocks, put forward proposals to improve the accounting of receipt of inventories economic entity. Not only the main funds, labor and financial resources production and economic activity of the enterprise, but also using inventories. Materials are one of the most important elements of the production cycle of any organization. Currently, in the conditions of market economy determines the importance of qualitative indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. Accounting data needs to contain information for finding reserves to reduce the cost of production for the rational use of materials, reducing consumption, proper storage of the materials and their preservation. Material and production stocks are accepted to accounting on actual cost, which consists of purchase costs. Thus, the lack of accurate and reliable accounting of material-industrial services leads to the emergence of accounting errors that have a big impact on the implementation of plans on production, inflated the cost of production, which in turn affect the profit and profitability of the enterprise