| id: | 27659 |
|---|---|
| Title: | Organization of accounting and basic methods of analysis of commodity operations of a pharmaceutical enterprise = Організація обліку та основні методи аналізу товарних операцій фармацевтичного підприємства |
| Authors: | Kudyrko O., Krupelnytska I., Коpchykova I. |
| Keywords: | accounting, analysis, commodity operations, inventories, pharmaceutical industry |
| Date of publication: | 2022-07-28 10:08:41 |
| Last changes: | 2022-07-28 10:08:41 |
| Year of publication: | 2021 |
| Summary: | Commodity transactions are an important economic element that ensures the implementation of trade activities and are implemented by trade enterprises in accordance with a certain algorithm of actions that corresponds to the strategy of commodity resources management. The effectiveness of any trade enterprises depends significantly on the correctness of accounting for trade transactions, namely inventories and their management. After all, the level of liquidity and competitiveness of the enterprise depends on the success of this process. The article considers the peculiarities of the organization of accounting of commodity transactions and determines their place in the economic activity of trade enterprises. The theoretical provisions of development and implementation of commodity operations management policy are studied. The system and basic methods of analysis of commodity transactions are studied in order to establish the efficiency and validity of the inventory management system. The application of methods of analysis of activity on the example of a pharmaceutical enterprise is carried out. The purpose of the article is to study and clearly identify the features of accounting for commodity transactions, as well as to study the basic methods of analysis of commodity transactions carried out in trade enterprises with the help of analytical indicators. The methodological basis of scientific research is statistical and graphical methods, as well as methods of synthesis, analysis and systematization. The information base of scientific research was the works of domestic and foreign scientists, research of world companies, relevant Internet sources. The proposed basic methods of analysis of commodity transactions will help not only pharmaceutical, but also all commercial enterprises to analyze and regulate their activities, increase profitability and turnover of invested capital. |
| URI: | http://ir.vtei.edu.ua/card.php?id=27659 |
| Publication type: | Стаття у закордонних наукових виданнях |
| Publication: | Evropský časopis ekonomiky a managementu. 2021. Svaz. 7, Vyd. 3. P. 31-37 |
| In the collections: | Статті/ Видання інших установ/ |
| Published by: | Адміністратор |
| File : 27659.pdf Size : 1095360 byte Format : Adobe PDF Access : For all | |
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