Some aspects of the organization of management control of inventories in the activity of enterprises
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ГРАБАРОВСКАЯ, Людмила, ДИМОВА, Анна. Некоторые аспекты организации управленческого контроля запасов в деятельности предприятий. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători , Ed. Ediţia a XVII-a, 24-25 aprilie 2019, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediţia 17, pp. 114-116. ISBN 978-9975-75-961-8.
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători
Ediţia 17, 2019
Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători"
Ediţia a XVII-a, Chişinău, Moldova, 24-25 aprilie 2019

Some aspects of the organization of management control of inventories in the activity of enterprises

Некоторые аспекты организации управленческого контроля запасов в деятельности предприятий

JEL: M41

Pag. 114-116

Грабаровская Людмила, Димова Анна
 
Молдавская экономическая академия
 
 
Disponibil în IBN: 11 decembrie 2019


Rezumat

Management control is an information system which accumulates and uses information in order to evaluate the performance of the enterprise. Management control of inventories along with budgetary work, calculation of cost and piloting is an important management tool. Aspects of management control are current. Inventories are among the assets that require big investments, and therefore represent one of the factors that determine the policy of the enterprise as a whole and require control. For management control to be effective, it is necessary to implement a developed management policy. In the article it is addressed the inventory management policy.

Cuvinte-cheie
management control, cost of sales, Inventories, net realizable value, FIFO