The Accounting Policy of Brewery Enterprises in the Sphere of Supply Cover Image

Облікова політика пивоварного підприємства у сфері постачання
The Accounting Policy of Brewery Enterprises in the Sphere of Supply

Author(s): Nataliya Zarudna
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Кіровоградський національний технічний університет
Keywords: organization of accounting; accounting policies; the process of delivery; breweries; industry characteristics; order of the accounting policies

Summary/Abstract: The article discusses approaches to domestic and foreign scholars and interpretations of existing regulations to determine the nature of the concept of «accounting policies». Based on the analysis, the principal components accounting policies were identified. The preconditions of rational organization accounting process in enterprises supplying the brewing industry were outlined. The branch activity of brewery was determined and the impact on the supply and organization of brewery was proved. The main features of enterprises brewing industry are: the use of the same input material values for different types of finished products, seasonal harvesting of agricultural products is a direct correlation amounts of wealth spent on their quality and humidity, specific materials, which requires a permanent record of different meter and so on. These features have a direct impact on the organization of the supply, and that, in turn, should be reflected in the accounting policies. Based on the items identified under the accounting policies and industry characteristics of enterprises brewing industry, the mandatory components of accounting process of supply items were proposed.