Features of the reflection of inventories in the financial statements
https://doi.org/10.24182/2073-9885-2020-13-4-193-201
Abstract
The article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irrational use — to financial losses. The key features of the reflection of inventories in the financial statements, as well as the features of the reflection of the results of their inventory are revealed. It is concluded that effective financial management at the enterprise is based on the correct reflection of inventories in the financial statements.
About the Authors
N. V. Moskalenko
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
E. S. Vasyukova
Tambov State Technical University
Russian Federation
Russian Federation
Masterstudent
Tambov
D. O. Chestnykh
Tambov State Technical University
Russian Federation
Russian Federation
Masterstudent
Tambov
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Review
For citations:
Moskalenko N.V., Vasyukova E.S., Chestnykh D.O. Features of the reflection of inventories in the financial statements. Entrepreneur’s Guide. 2020;13(4):193-201. (In Russ.) https://doi.org/10.24182/2073-9885-2020-13-4-193-201
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