军情状态下库存盘点的特点

L. Gutsalenko, A. Chukhlib, A. Datsenko
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引用次数: 0

摘要

本文的目的是研究戒严下经济实体存货清查过程的特点及其结果。在研究过程中,使用了以下知识方法:审查-证实关于在戒严令条件下进行生产库存清查的特殊性的法律框架;评估-使记录经济实体库存损害和毁灭事实的方法系统化;系统的方法-证实存货评估结果所确定的特点,并在会计中显示出来。这篇文章概述了军事行动对乌克兰经济的影响。确定企业生产过程中库存的位置。说明国家会计准则规定的经济内容及其作为资产确认的重要性的丧失。作者提出了一种区分战时库存过程特征的方法。现有的、损坏的和毁坏的存货被挑出来重新估价(减记)。概述了股票估值及其法律登记的顺序。农业经济研究所制定的方法学建议中具体规定了收集关于军事行动造成物质损害的证据的程序。概述了记录损害证据的特点,并指出了记录损害证据的程序。重点介绍了股票价值的变化及其在会计上反映的特点,并指出了现行国家会计准则规定的规范。根据所进行的研究结果,得出的结论表明,戒严条件下会计的控制功能越来越重要,并通过清查过程来实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FEATURES OF STOCK INVENTORY UNDER THE CONDITIONS OF THE STATE OF MARTIAL
The purpose of the article is to study the peculiarities of the stock inventory process and its results in economic entities under martial law. In the process of research, the following methods of knowledge were used: review - to substantiate the legal framework regarding the peculiarities of conducting an inventory of production stocks in the conditions of martial law; assessment - to systematize approaches to recording the facts of damage and destruction of stocks of economic entities; systematic approach - to substantiate the peculiarities of stock assessment identified by the results of the inventory and display them in the accounting. The article outlines the consequences of military actions on the economy of Ukraine. The place of stocks in the production process of business entities is determined. The economic content outlined by the national provisions of the accounting standards and their loss of significance of recognition as assets are indicated. An author's approach to distinguishing the features of the stock inventory process in wartime conditions has been developed. Existing, damaged and destroyed stocks that are subject to revaluation (mark-down) are singled out. The sequence of stock valuation and their legal registration is outlined. The procedure for collecting evidence on the assignment of material damage as a result of military actions specified in the Methodological recommendations developed by the Institute of Agrarian Economics is defined. Features of recording evidence of damages are outlined and the procedure for documenting them is indicated. Attention is focused on the change in the value of stocks and the peculiarities of its reflection in accounting are specified, with the indication of the norms of the current national provisions of accounting standards. According to the results of the conducted research, conclusions were formed, which indicated that the control function of accounting in the conditions of martial law is gaining more and more important and is implemented through the inventory process.
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