Finished products of fruit and berry processing enterprises as an object of accounting and control

Abstract

The article deals with accounting and control of finished products produced at fruit and berry processing enterprises. The relevance of the study lies in the need to improve accounting and control systems at fruit and berry processing enterprises, in connection with growing market competition, increased consumer demands for product quality, and dynamic changes in legislation. The purpose of the article is to research views on the essence and role of finished products as an object of accounting and control, in particular, at fruit and berry processing enterprises. To achieve the goal, the methods of theoretical analysis of scientific literature, comparative analysis, generalization and systematization of the obtained results were used. Methods of statistical analysis and graphing were used to process the received data. The results of the study showed that the field of fruit and berry processing is becoming increasingly competitive, which requires enterprises to optimize all processes, including accounting and control. It was found that the growing demands of consumers for the quality and safety of products, fluctuations in the prices of raw materials and frequent changes in legislation encourage enterprises to improve quality control and accounting systems. A detailed review of the main legal acts regulating the accounting of finished products in Ukraine was conducted and it was established that the existing norms sufficiently provide a legal framework for accounting, however, difficulties arise when applying them to the specifics of fruit and berry processing enterprises. Research shows that, despite the diversity of approaches, scientists agree on the main characteristics of finished products: completeness, compliance with standards and readiness for use. However, the authors offer different interpretations of this concept, depending on the research context. The main properties of finished products of fruit and berry processing enterprises are characterized: naturalness, variety of assortment, seasonality, perishability, high quality requirements, labeling, packaging, standardization. The main tasks of accounting and control of finished products were systematized and it was established that accounting and control of finished products is a complex system that includes interrelated processes of documentation, calculation, verification and analysis. Stages of accounting and control of finished products at fruit and berry processing enterprises are proposed. Prospects for further research include a detailed study of the possibilities of using modern information technologies, such as blockchain, artificial intelligence and the Internet of Things, to ensure transparency and efficiency of accounting and control of finished products.