DOCUMENTARY AND ACCOUNTING OF THE DELIVERY PROCESS IN LOGISTIC SYSTEM «JUST IN TIME»

Abstract

Effective enterprise management requires the implementation of a «just in time» logistics management system. The article clarifies the role of the logistics system of «just in time» management at the on the organization and methodology of accounting. The main aim is to study the methodology of contractual and primary documentation of the goods supplying process in the logistics system of accounting and management «just in time».
General scientific empirical, logical and historical methodical methods of knowledge of reality were used in the process of researching the role of the logistics system of goods management «just in time» at the on the organization and methodology of accounting. The research is based on science general methods of economic processes, facts and phenomena of accounting and management of goods supplying in the conditions of use of computer and communication technologies.
The order of formation of contractual relations between the goods supplier and the goods buyer ​​in the logistic processes realization by the system «just in time» has been improved. The procedure of transfer of goods ownership in the delivery process has been clarified. The variability of documenting and accounting for the goods supplying, which depends on the internal and external environment of the enterprise, is investigated. The accounting of transactions with tolling raw materials has been modernized. An information scheme of electronic document circulation in the accounting system for the goods supplying ​​has been developed. The influence of electronic communications in the logistics system «just in time» on the cyber defense of the enterprise has been proved.