Features of cost accounting retail trade consumer cooperatives in Ukraine.

Abstract

Investigates the problems of strengthening the orientation of accounting in the management of the enterprise. Reveals the role of accounting in the management of the enterprise. Devoted to the topical issues and approaches to cost accounting of consumer cooperation of Ukraine retailers. Investigates the problems of the current state of financial accounting costs retailers. The features of the formation of the cost of retail consumer cooperative enterprises. The technique of accounting trade costs and developed a form of intradepartmental reports, including the Report on the cost of goods sold at retail for individual product groups, the material and responsible persons, shops, department. Proposed accounting of transportation and procurement costs to carry out the method of weighted arithmetic mean of the individual product groups, which will determine the capacity of the costs of goods and calculate the cost of sales by product groups. To clarify and expand the nomenclature of administrative costs and sales costs of the goods. The main directions of improvement of financial and management accounting costs with the use of information systems and computer technology.