Methodics of inventories accounting

The object of research is methodics of inventories accounting and its development in manufacturing enterprises. The main goal of research - to research the problems of inventories accounting methods, to check up its decision ways in practice and to make suggestions for development of inventories accounting methods. The aims of this research are: • to research a process of inventory accounting in Lithuania, to show it positive and negative influence on a inventory accounting after repair of independence; • to analyze economic literature, academic papers and acts of Lithuanian government, to find problems of inventories accounting methods and to propose its decision ways; • to check up decision ways of problems in practice and to make suggestions for development of inventories accounting methods. The research methodics incorporates such methods: monographic, observation, logical analysis and synthesis, comparable analysis and diagrammatical. The author of this research analyzed economic literature, academic papers and acts of Lithuanian government, obtained the problems concerning inventories accounting methods and proposed its decision ways.Žemės ūkio akademijaVytauto Didžiojo universiteta