IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CONTROL OF THE AVAILABILITY AND SAFETY OF STOCKS IN THE ENTERPRISE MANAGEMENT SYSTEM

Stocks are one of the key factors ensuring constancy and continuity reproduction. In this regard, their internal control serves as most important element enterprise management ensures stable secure financial economic activities. The purpose study is to improve methodological support availability safety stocks prevent distortions illegal actions in terms movement, ensure reliability information accounting, operational accounting. To prove effectiveness accounting analytical for controlling acquisition, storage, write-off inventories, it advisable use working document “Test assessing inventory system”, which contains topical issues that allow organizing at enterprise. control, proposed framework study, “The program stocks”, includes a list areas, regulatory sources information, determines nature audit procedures necessary achieve goal practical solution tasks. “Questionnaire checking state storage facilities stocks” questions controller fully assess conditions stocks, fire warehouses, equipment warehouses with equipment, machinery, instruments correctness operation, security warehouse premises. At same time, has ability clarify concretize options answering posed document. This, turn, will allow, based on results audit, provide manager all making effective decisions