Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations
The article presents the organizational-methodical aspects of estimation of systems ofaccounting and internal control of inventories of the organization. Special attention is paid to the problems of the choice ofaccounting policies in terms of methods of assessment of stocks, their recognition and w...
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| Format: | Article |
| Language: | Russian |
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Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
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| Online Access: | https://www.pp-mag.ru/jour/article/view/35 |
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doaj-6f2aea56ddd24d6d809781f081b2a5442021-07-28T12:59:22ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01034718334Evaluation of the effectiveness of accounting systems and internal controls of inventory organizationsT. V. Voronchenko0A. A. Guberman1Russian Academy of EntrepreneurshipRussian Academy of EntrepreneurshipThe article presents the organizational-methodical aspects of estimation of systems ofaccounting and internal control of inventories of the organization. Special attention is paid to the problems of the choice ofaccounting policies in terms of methods of assessment of stocks, their recognition and write-off, organization of internal control the availability and movement, as well as the rational and effective use.https://www.pp-mag.ru/jour/article/view/35inventoryassessment methodsaveragestandardplannedactual costfifo methodinternal controlauditmateriality levelaudit riskrationalityefficiency |
| collection |
DOAJ |
| language |
Russian |
| format |
Article |
| sources |
DOAJ |
| author |
T. V. Voronchenko A. A. Guberman |
| spellingShingle |
T. V. Voronchenko A. A. Guberman Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations Путеводитель предпринимателя inventory assessment methods average standard planned actual cost fifo method internal control audit materiality level audit risk rationality efficiency |
| author_facet |
T. V. Voronchenko A. A. Guberman |
| author_sort |
T. V. Voronchenko |
| title |
Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| title_short |
Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| title_full |
Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| title_fullStr |
Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| title_full_unstemmed |
Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| title_sort |
evaluation of the effectiveness of accounting systems and internal controls of inventory organizations |
| publisher |
Russian Academy of Entrepreneurship |
| series |
Путеводитель предпринимателя |
| issn |
2073-9885 2687-136X |
| publishDate |
2020-01-01 |
| description |
The article presents the organizational-methodical aspects of estimation of systems ofaccounting and internal control of inventories of the organization. Special attention is paid to the problems of the choice ofaccounting policies in terms of methods of assessment of stocks, their recognition and write-off, organization of internal control the availability and movement, as well as the rational and effective use. |
| topic |
inventory assessment methods average standard planned actual cost fifo method internal control audit materiality level audit risk rationality efficiency |
| url |
https://www.pp-mag.ru/jour/article/view/35 |
| work_keys_str_mv |
AT tvvoronchenko evaluationoftheeffectivenessofaccountingsystemsandinternalcontrolsofinventoryorganizations AT aaguberman evaluationoftheeffectivenessofaccountingsystemsandinternalcontrolsofinventoryorganizations |
| _version_ |
1721278065831575552 |