Features of accounting of materials and their classification in food industry organizations

Materials are a type of asset that is present in almost every enterprise. The food industry is a special area of production, since here the materials have industry specifics due to technological features. They participate in all production processes and their composition is significantly expanding; in the food industry, they are used to manufacture finished products. The purpose of the article: to study the features of the use of materials in the food industry, to determine the features of their accounting and documentation, to supplement the existing classifications in the accounting of materials, taking into account the characteristics of the food industry. Methods: systematic approach, generalization, comparison, comparison of actual and theoretical data. Results: based on the analysis of economic literature and regulatory legal acts in the field of inventory control, the features of the food industry and requirements for working conditions are considered, which determined the need to supplement existing approaches to the classification of materials in the food industry. Scientific novelty: the authors supplemented the existing classifications in the accounting of materials in the article, taking into account the industry specifics of the food industry. Practical significance: the author’s provisions and conclusions made in the article can be used in scientific and pedagogical activities when studying the organization of accounting in the food industry.