Accounting of material and production reserves of the organization and analysis of their effective use on the example of LLC "Pollux", g. Petropavlovsk-Kamchatsky

The article is devoted to the investigation of the current practice of accounting for inventories of LLC Pollux. The documentary registration and accounting of receipts is considered, the order of reflecting inventories in Pollux LLC's accounts is described and the efficiency analysis of the use of Pollux's inventories at the moment is analyzed. Based on the results of the analysis, recommendations are given for improving the efficiency of the use of inventories in the organization.