The concept of accounting and analytical system of movement of goods in the organization of trade

Commodity transactions are an integral part of the trade turnover of enterprises, which is especially important in the conditions of universal globalization, integration of the world trade space, strengthening of commodity exchange both at the regional level and at the interstate level. In the process of functioning of trade organizations, a number of economic operations are carried out every day that are related to the movement of goods, namely, purchase, storage, sale, unloading, loading, unloading, etc. The accounting and analytical system is one of the components of the overall enterprise management system. This economic category arises as a result of combining accounting and analytical operations and control procedures into one process and further use of the information product of this process for making managerial decisions. The article considers the definition of the accounting and analytical system in the interpretation of different authors, and also provides a conceptual model of the accounting and analytical system of the movement of goods in the organization of trade.