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Анотація
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.
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.
Ключові слова:
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Як цитувати
Kuprina, N., & Polish, S. (2017). ESSENCE AND CLASSIFICATION OF SUPPLIES OF ENTERPRISE: THEORETICAL AND PRACTICAL ASPECT. Food Industry Economics, 9(2). https://doi.org/10.15673/fie.v9i2.646
Розділ
Система обліку та аудиту
Посилання
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Ynfra.
16. Savkovych V.A. (1986). Modely upravlenyia zapasamy. Mn. Nauka y tekhnyka.
17. Sadovska I.B. (2013). Bukhhalterskyi oblik. K. Tsentr uchbovoi literatury.
18. Sakhartseva I. I.(2003). Osnovy skladannia bukhhalterskoi zvitnosti za vymohamy natsionalnykh standartiv Ukrainy. K. Kondor.
19. Blank Y. A. (2001 ). Fynansovыi menedzhment: uchebnыi kurs. K. Nyka-Tsentr, Эlha.
2. Butynets, T. A. (2001 ). Bukhhalterskyi oblik. Zhytomyr: PP “Ruta”.
3. Butynets F. F. (2009). Bukhhalterskyi finansovyi oblik. Zhytomyr: PP “Ruta”.
4. Hladkykh T.V. (2007).Finansovyi oblik. K. Tsentr navchalnoi literatury.
5. Mochernuy S.V. (2000). Ekonomichna entsyklopediia : u trokh t. K. Vydavnychyi tsentr «Akademiia».
6. Zhyvko Z.B., Zhyvko O.M., Zhyvko I.Iu. (2007). Slovnyk suchasnykh ekonomichnykh terminiv. Lviv:
Krai.
7. Kozlovskyi V.A., Kozlovskaia Э.A., Savrukov N.T. (1999). Lohystycheskyi menedzhment. SPb. Polytekhnyka.
8. M.V.Kuzhelnyi, V.H. Linnyk. (2001). Teoriia bukhhalterskoho obliku. K.KNEU.
9. Nashkerska H.V. (2004). Bukhhalterskyi oblik. K.Tsentr navchalnoi literatury.
10. Ohlobyn A.A. (1989). Planyrovanye y kontrol zapasov materyalnыkh resursov predpryiatyi v uslovyiakh
novoi эkonomycheskoi reformы. Sverdlovsk.
11. Petlenko Iu.V. (2007). Finansovyi menedzhment. K. Kondor.
12. Polozhennia (standart) bukhhalterskoho obliku 9 «Zapasy» // Zatverdzheno Nakaz Ministerstva finansiv
Ukrainy 20.10.99 №246 : stanom na 17 hrudnia 2012 r. Retrieved May 11 , 201 7, from http://zakon2.rada.gov.ua/
13. Posylkina O.V., Sahaidak-Nikitiuk R.V., Dorovskyi O.V. Kubasova H.V. (2009). Vyrobnycha lohistyka.
Kh. NFaU.
14. Pushkar M.S. Finansovyi oblik (2002). Ternopil. Kart-blansh.
15. Raizberh B.A., Lozovskyi L.Sh., Starodubtseva E.B. (1 998). Sovremennыi эkonomycheskyi slovar. M.
Ynfra.
16. Savkovych V.A. (1986). Modely upravlenyia zapasamy. Mn. Nauka y tekhnyka.
17. Sadovska I.B. (2013). Bukhhalterskyi oblik. K. Tsentr uchbovoi literatury.
18. Sakhartseva I. I.(2003). Osnovy skladannia bukhhalterskoi zvitnosti za vymohamy natsionalnykh standartiv Ukrainy. K. Kondor.
19. Blank Y. A. (2001 ). Fynansovыi menedzhment: uchebnыi kurs. K. Nyka-Tsentr, Эlha.