Development of Methodological Tools for Internal Control of Reserve Movement

One of the factors for the effective development of enterprises is the rational management of stocks, the state of which affects its production and financial activities. For the rational management of stocks, their effective control should be organized, taking into account the specifics, scale and features of production technology. The purpose of the research is to improve the methodological support of internal control over the movement of stocks. In the course of the study, the main stages of internal control of the movement and the efficiency of using stocks, consisting in planning and carrying out control measures, were considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use the working document “The program for internal control of the movement and efficiency of inventory use”. Checking the correctness of the estimate of stocks when they are received, procured, or purchased is possible using the internal control working document “Checking the correctness of stock estimates”. It makes it possible to identify errors in the assessment of stocks and the formation of their actual cost, which affects production costs and the final financial result. For the analysis of the movement of stocks, we can recommend the internal control working paper “Analysis of the movement of stocks”. It allows you to control the compliance of the actual size of stocks of the most important types of raw materials and materials with the normative ones. By comparing the incoming and outgoing stocks on the basis of this document, it is possible to identify excessive and unclaimed material resources in the production and financial activities of the enterprise, to establish stocks for which there is a shortage, to prevent a decrease in the quality of products, a decrease in production volumes, a decrease in profits