Write-off of material values of state reserves with their further processing, utilization or destruction
| Autor: | Yu.М. Bilokon, O.V. Storozh, L.M. Shevchuk, V.М. Grytsun |
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| Jazyk: | English<br />Polish<br />Russian<br />Ukrainian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Економіка, управління та адміністрування, Vol 2, Iss 108, Pp 118-122 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2664-245X 2664-2468 |
| DOI: | 10.26642/ema-2024-2(108)-118-122 |
| Popis: | The article examines issues related to the establishment of the procedure for further actions with the material values of the state material reserve, the release of which cannot be carried out with the loss of their qualitative characteristics or with the expiration of the shelf life. Until recently, the principles of the functioning of the state reserve, these issues remained unresolved. Availability of stocks of material assets in the state reserve with expired shelf life is referred to the priority problems, the solution of which is aimed at reforming the system of the state material reserve. The current law on state reserves provides for the procedure for actions with material values of state reserves, the release of which cannot be carried out due to the loss of their qualitative characteristics and/or the expiration of the shelf life (shelf life), such material values are subject to write-off with subsequent processing, disposal or destruction. Based on the results of the study, the main steps of the algorithm for further actions with the material values of state reserves are proposed, the release of which cannot be carried out due to the loss of their qualitative characteristics and/or the expiration of the shelf life (shelf life, which will ensure the absence of them in the account, will improve the reliability of reporting on the availability of stocks of material assets of state reserves, as well as the accumulation and maintenance of reserves in volumes that are able to ensure the implementation of legally established assignments of state reserves, etc. |
| Databáze: | Directory of Open Access Journals |
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