ESSENCE AND CLASSIFICATION OF SUPPLIES OF ENTERPRISE: THEORETICAL AND PRACTICAL ASPECT

In the article the analysis of modern approaches is conducted in relation to determination of essence of category "supplies" and their classification with the aim of further implementation of their effective administrative account. It’s underlined, that enterprises of food industry of different patterns of ownership and types of activity are oriented on the use of different resources, from which supplies including productive are the important element of floating capital that needs their quality account and control, but in the literary sources and works of domestic and foreign scientists supplies are interpreted heterogeneously enough and need additional researches.


Statement of the problem and its connection with important scientific and practical tasks.
For providing of trouble-free work of production and its effective activity on an enterprise there always must be productive supplies within the limits of the norms envisaged by the necessity of enterprise. In storage facilities enterprises the operation on maintenance of productive supplies are held that come, and also delivery them in production. The important condition of materials' account is the development of nomenclature of materials.
In every field of activity supplies are taken into account on legislatively determined methodology. As every type of supplies of activity has its methodology of accounting, they need to be examined separately one from another that is -productive, commercial or moneycredit and others like that. On enterprises every group of supplies can consist of hundreds and thousands of the names, sorts, sizes.
In production cost of enterprises of industry the part of charges of productive supplies presents about 50% but in food industry goes up to 80,0-85,0%, that is why serious attention must be spared the questions of account, analysis and control, efficiency of the use of productive supplies, but it needs permanent improvement and searching for new methods. For the rational account of supplies that would assist operative management, planning and account, it is necessary to work out the detail grouping of supplies that is why it is important to research the approaches to determination of essence and classification of supplies. Solianyk, V. Sopka, N. Tkachenko, R.Z.Chase and others, but also nowadays is debatable.
Theoretical determination of essence, maintenance, role of supplies for providing the continuous work of production is very important for maintenance them on warehouses of enterprise where they always must be within the limits of the norms envisaged by the necessities of enterprise for implementation of trouble-free production of quality products.
Forming of the aims of the research. The aim of the article is research of determination of categories "Supplies" and "Productive supplies" for organization their administrative accounting and effective management certain element of floating capital of industrial enterprise.
Giving an account of the main results and their substantiation. Under productive supplies assets are understood that are used for consumption during the production of products, implementation of works ISSN 2312-847X ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Том 9, Випуск 2/2017 and provision of services and also management the enterprise. Criteria of recognition of productive supplies of assets [12]: -there is probability that enterprise will receive the economic values in the future related to their use; -the cost of supplies can be determined for certain.
Accordingly, in default of confidence in relation to the receiving of economic values or application of unreliable estimation at admission and writing off materials authenticity of assets in balance causes doubts. At the same time it is necessary to provide exactness of data about supplies in financial statements [17].
Supplies are assets that are hold out for a sale; as productive supplies for consumption in the process of production of the prepared products, implementation of works and provision of services and also for management the enterprise [17].
Essence of concept "supplies" from different economic sources is driven to table 1 and approaches to their classification on the results of research are in table 2. Table 1 Analysis of approaches to determination of essence of supplies and productive supplies* Author and source Determination of essence of category Regulations ( standard ) of accounting 9 "Supplies" [13] Supplies are assets that: are held out for a further sale at the terms of ordinary economic activity; are in the process of production of the prepared products with the aim of further sale; are held out for the necessities of management the enterprise.
Sadovska I. [18, p.230 ] Supplies are assets that are held out for a sale; as productive supplies for consumption in the process of production of the prepared products, implementation of works and provision of services, and also for management the enterprise.
Savkovych V. [17, p.8] Supplies is everything that demand is on but what is presently excluded from a productive or personal consumption, they are all material, financial, labor and other resources that are not used presently. Posylkina О., Sagaidak-Nikityuk R., Dorovskiy О., Kubasova G. [14, p. 254] Supplies are material resources that are on the different stages of production and sale so that they are totality of raw materials, basic and auxiliary materials and other commodities that expect involving in the process of productive consumption or prepared products that expect shipping to the consumer. Nashkerska G. [9, p.208] Supplies are circulating assets of enterprise that are used mainly in one operating cycle of activity of enterprises or in a period up to one year.
Rayzberg B., Lozovskiy L., Starodubtseva Е. [ 16, p.113] Supplies are material values, current assets as raw materials, materials, fuel, readyto-cook foods, prepared products that are not used presently in a production that are kept at warehouses or in other places and are intended for the next use.
Gladkh Т. [ 4] Supplies are assets that are held out for further sale at the terms of ordinary economic activity; are in the process of production with the aim of further sale the product of production; are held out for a consumption during the production of products; implementation of works and provision of services, and also management the enterprise. Productive supplies are assets that are intended for the further processing on the enterprise or are held out for another consumption during a normal operating cycle.
Kozlovskiy V., Коzlovska Е., Savrukov N. [7, p.95] A supply is any resource that is used in an order to satisfy a current or future necessity (purveyances and pre-product, ready-to-cook foods that are in a productive process and ready products).
Economic encyclopaedia [5, p.583] Supplies are the presence of corresponding material resources, which are capital goods, articles of consumption, other values that are necessary for providing of the extended recreation, maintenance of sphere of material production and satisfaction of necessities of population and are not used yet.
Zhyvko Z. , Zhyvko М., Zhyvko І. [6, p.121] Supplies are resources (assets) of enterprise that are kept for sale at the terms of ordinary economic activity or are in the process of production for such sale or are held out for consumption in a productive process or at provision of services, and also for a management the enterprise (raw material and materials, stuff wares, prepared products, fuel, building materials, commodities, less valuable and quickly worn out objects and others like that).
Bezinska R.. [1] Supplies are assets that: 1) are held out for a further sale at the terms of ordinary economic activity; 2) are in the process of production with the aim of further sale of product of production; 3) are held out for a consumption during the production of products and also for management the enterprise. Productive supplies are supplies of capital goods that are on warehouses of entity and are needed for providing of continuous productive process, thus they are only those articles of labor that are not involved in the process of production yet and keep their naturally-material form.
Sahantseva І. [19, p.163] Productive supplies (raw material, materials, fuel and others) that are the articles of labor provide the productive process of enterprise with facilities of labor and labor force where they are used once. Butynets Т., Chyzhevska L., Bereza S. [2, p.343] Productive supplies are assets that are used for a further sale, consumption during the production of products, implementation of works and provision of services and also management the enterprise.
Butynets F. [3, p.313] Productive supplies are assets that are used for a further sale, use during the production of products, implementation of works and provision of services and also management the enterprise. * it is made by the authors on the basis of analysis of sources Off-balance Supplies that do not belong to the enterprise and are situated at it for certain circumstances.

By origination Primary
Supplies that came to an enterprise from other enterprises and are not subjects of treatment Secondary Materials and wares that can be used the second time in a production 6. By composition and structure

Productive supplies
Supplies of raw material, basic and auxiliary materials, ready-tocook foods of own production, purchased ready-to-cook foods, stuff wares, fuel, repair parts, container and packing-case materials, LQO Supplies of WIP Part of products that did not pass all stages of treatment and was not accepted by the department of technical control (DТC) Supplies of the prepared products Products the production of which is completed that are accepted by DТC and are at the warehouse Commodity supplies Commodities that are in the field of turnover and also products that are in transit. *the generalized classification of types of supplies of enterprise by the authors is on founding [17] ISSN 2312-847X ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Том 9, Випуск 2/2017 Methodological principles of forming the information about supplies and opening it in the financial reporting are regulated by Regulation (standard) of accounting (R(S) A) 9 "Supplies" [12]. The norms of this Regulation (standard) are used by enterprises, organizations and other legal entities regardless of patterns of ownership (except budgetary establishments) and do not spread on [12]: -uncompleted works by building contracts, including contracts of provision of services that are directly related to them.
-current biological assets, if they are estimated on a fair value in accordance with Regulation (standard) of accounting 30 "Biological assets" ratified by an order of Ministry of Finance of Ukraine from November 18, 2005  In R(S)A 9 "Supplies" the following classification of supplies is brought [12]: -raw materials, basic and auxiliary materials, stuff wares and other material values; -WIP as not followed by treatment and stowage of details, knots, wares and technological processes; -prepared products that are made on an enterprise; -commodities as material values; -less valuable and quickly worn out objects; -current biological assets. Conclusions and prospects of the further investigations. Thus, research of issues of essence and classification of supplies allowed making a conclusion: 1. The analysis of publications sanctified to the accounting of the supplies of industrial enterprise allowed to give determination of essence of these economic categories, systematize their classification by corresponding signs, identify the issue of practical orientation for organization of accounting, administrative and tax recordkeeping of supplies of enterprise.
2. For the effective management of such element of floating capital as supplies it is necessary to research their state, motion, efficiency of the use on the enterprises of food industry, and also effective methods of management and control of them.