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BUSINESS INFORM №4-2017

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49

Section: Accounting and Auditing
UDC 657.42
Suprunova I. V., Kyryluk B. L.
The Features of Stock Valuation in the Context of Computerized Accounting (p. 302 - 307)

The valuation of assets, in particular stocks, has always been one of the main accounting issues, since there is a variance in the determination of the transaction amount, which is a topical task for management. The choice of stock valuation should be considered in terms of economic feasibility, determination of financial result, and be part of the enterprise’s strategic plan. The article defines methods for valuation of decrease in the production stock, their advantages and disadvantages, considers directions of modeling the stock valuation in Ukraine, the USSR, and the IFRS, for each of these can offer an alternative choice. Automation of the relevant processes in the enterprise has been considered, which ensures the timeliness of calculations and the choice of the best valuation variant, reduces the labor intensity and generally creates a unified information and communication system for enterprise, with a view to prompt providing data on assets and, in particular, on stocks.
Keywords: automation, production stocks, information barriers, information and communication system, stock valuation methods, accounting valuation.
Fig.: 1. Tabl.: 2. Bibl.: 14.

Suprunova Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]
Kyryluk Bogdan L. – Applicant, Department of Accounting and Auditing, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Suprunova, Iryna V., and Kyryluk, Bogdan L. (2017) “The Features of Stock Valuation in the Context of Computerized Accounting.” Business Inform 4:302–307.


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