Accounting and controlling in the formation of a manufacturing organization's inventory management policy
It is known that effective and efficient inventory management in a manufacturing enterprise has an important role, because optimizes the production process, reduces the cost of products and, as a result, improves the competitiveness of the organization as a whole. Production reserves allow to ensure the continuous operation of the bakery and eliminates the possibility of failure due to a lack of necessary material resources and work in progress. As a rule, large organizations have little-used inventories that are stored in warehouses for a long time. Irrational and uneconomical use of such stocks leads to additional costs and a decrease in the turnover of the company's assets. This article discusses the issues of improving the accounting and controlling of illiquid inventories of, bakeries through the implementation of control over the correct accounting of low-speed inventories, their rational and economical use in production, as well as reducing and preventing costs from write-off of unused materials.