期刊名称:Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN:2664-245X
电子版ISSN:2664-2468
出版年度:2014
卷号:70
期号:4
DOI:10.26642/jen-2014-4(70)-268-276
语种:English
出版社:Zhytomyr State Technological University
摘要:The research is devoted to the problems of accounting and economic analysis for inventory in terms of the use of logistics systems. The particular results of study proved the features of organization of the accounting system under conditions of insourcing and outsourcing logistics. The composition of tasks of accounting for inventory in terms of the use of logistics systems has been determined as the basis for effective management of resource potential. The structure of information and communication links in the application of logistics insourcing has been grounded. The composition of accounting and information flows in the system of the logistics chains in the application of logistics outsourcing has been determined. For the rational organization of accounting and analytical support for inventory management in terms of the use of logistics approach the structure of accounting policies has been determined.
其他摘要:Дослідження присвячене проблемам бухгалтерського обліку та економічного аналізу виробничих запасів в умовах застосування логістичних систем. Зокрема за результатами дослідження обґрунтовано особливості організації системи бухгалтерського обліку при логіст