The essence, roles and tasks of accounting and auditing of materials

Abstract

The correct and economical use of materials not only reduces the cost of 1 sum of the products, but also saves materials purchased abroad for hard currency. The study of the existing economic literature on the effectiveness of the use of materials at the enterprises of the Republic of Uzbekistan shows that the level of work to improve the efficiency of use of material and energy resources does not adequately respond the current stage of economic development. At this point in the Republic per unit of national income consumed more raw materials, fuel and energy, than in the developed world. It is necessary to completely revise the questions to improve the storage and transportation, the wider application of resource-saving production processes, effective utilization of industrial wastes and secondary resources, improve the increase scientific validity of the material resource consumption standards.