Аннотации:
Introduction. Today it is almost impossible for almost any trade enterprise to exist without its basic resources - goods, despite the fact that availability of goods entails only the costs associated with their receipt, storage, transfer and disposal. Besides, a significant accumulation of goods leads not only to loss in quality and deterioration of consumer properties, but also to reduction in funds and shortcomings in profit. In practice, retail enterprises often have situations when the shelf life of some products ends before they are sold out or they are stored improperly or when certain other circumstances occur. In this case, such products lose their marketability and consumer properties partially or completely. Thus, they are considered to be substandard. Substandard goods are relevant to the elements of inventories, so it is necessary to conduct further researches related to accounting and information support for effective management. Now it is possible to define the purpose and the main task of this scientific article. Purpose of the article is to study the nature of substandard products as an element of the stock, the order of documenting transactions in such goods and their reflection in the accounting system. This form will provide a significant information support relevant to surveillance of goods that will help to release the funds invested in the purchase and stockpiling in order to meet consumer demands without violating consumer rights. Methods. In the research process both general and special scientific methods were used. Methods of analysis were used for identification, systematization and theoretical generalization of the nature of substandard goods; methods of observation and comparison were used for studying practical materials of trade enterprises; methods of systemic approach and special accounting were used to develop proposals for improvement of accounting and information support relevant to surveillance of substandard goods. Results.The question of the essence of substandard goods has been examined, main features of their origin and management. The main problems related to documentation of transactions and the methodological aspects of accounting have been considered. Conclusion.The proposals concerning the interpretation of substandard goods have been offered, a primary document that reflects the basic operation of substandard goods is formed and a new sub account to a master account of these transactions have been proposed.
