Of azerbaijan high technical educational institutions

 
 
Discussion of the research
Accounting for responsibility centers from the standpoint of economic analysis can be called the 
most convenient, since it contains sufficiently detailed data to conduct a factor analysis based on 
the places of income and losses, as well as specific reasons. Accounting for the activities of 
departments on the principles of responsibility centers will identify the result and evaluate the 
effectiveness of each of them, eliminate the negative results in their activities. 
For the correct organization of inventory accounting at the enterprise, first, it is necessary to 
answer several questions: 
-where, when and how much and for what amount the stocks were received, how the supply 
programs are carried out; 
-to whom, when and how much stock was released; 
-how the production consumption program is carried out; 
-what is the balance of certain types of reserves and how are the established limits observed, etc. 
The necessary prerequisites for the correct organization of inventory accounting are: 
-rational organization of storage facilities; 

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20 
PAHTEI 
PROCEEDINGS OF AZERBAIJAN HIGH TECHNICAL EDUCATIONAL INSTITUTIONS 
VOLUME 27 ISSUE 04 2023 
E-ISSN: 2674-5224 
-development of the nomenclature of reserves; 
-availability of instructions for accounting for inventories; 
-correct grouping (classification) of reserves; 
-development of norms for the consumption of reserves (Mcleay, S. Jaafar, A., 2007: p.59). 
For the organization of uninterrupted supply, placement, storage and issuance of inventories into 
production, a rationally organized warehouse economy plays an important role, because in the 
activities of an enterprise or organization it is not always possible to achieve full coordination of 
the pace of supply of material resources, the pace of production, and the sale of finished products.
The main functions of the warehousing include: 
-
accumulation of material resources in volumes and nomenclature sufficient for the continuity 
of the production process; 
-
proper storage and accounting of materials; 
-
systematic and uninterrupted supply of shops and sites with production stocks; 
-
preparation of materials for their direct consumption; 
-
implementation of a complex of operations related to the implementation of control, 
sorting of industrial stocks. 
There are several methods for accounting for inventories in the warehouses of an enterprise, 
which are shown in table 1.