The End-to-End Testing of the Material Accounting and Analytical Support System of Organizations

Relevance. Economic activity of organizations in modern market conditions leads to the need of constant search of ways to improve the accounting of materials and control over their movement, as well as the management of expenditure of these resources for production, which is one of the most important sources of growth in the efficiency of production activities, the growth of competitiveness of the economic entity and its financial stability. Novelty. Many authors (S. Kukushkin, V. Pozdnyakov, O. Pshenichnikova, E. Sitikova, L. Bobrovskaya, N. Kondrakov, O. Shvyreva, N. Kazakova and others) have considered the issues of planning, analysis, accounting and control within the system of accounting and analytical support of materials, but each of them chose a specific block for research, because of which there is no holistic understanding of the process of providing the organization with the necessary working capital. The end-to-end testing is not a well-studied tool of internal control at all. The methods used in the study of the issue of development and implementation of accounting and analytical support of materials in manufacturing enterprises are analysis, modelling, deduction, concretization, description, and interview with various experts in the field of accounting, external audit and internal control. As a result of the study, a flowchart of the business process related to the acquisition, storage and disposal of inventories was developed, and the end-to-end testing was implemented as a tool to control the movement and use of such working capital in economic entities of the production organizations. These recommendations will help to make management decisions in a relevant and qualitative manner.