Baydybekova Saltanat K.

Purpose. The article reflects the main problems of management and ways to improve the production resources of the enterprise. During the research of the topic, the following goals were defined: - research on the nature of the production resources exploitation in the activities of enterprises and companies; - calculation of the main performance indicators of the fixed assets exploitation: return on investment and capital-labor ratio; - calculation of material productivity and materials intensity; - identification of the main problems and ways to improve the use of production resources of enterprises. Methods. During the research, such research methods as comparative and statistical, structural analysis, synthesis and deduction methods, as well as other methods and techniques were widely used. Results. The results of the research reside in the fact that the conclusions and proposals, scientific provisions formulated in the research work, bring a deeper and better content, they can be used in the further scientific development of issues related to the use of production resources of the enterprise when conducting research in the field of accounting and financial reporting at enterprises. Novelty. The novelty and practical significance of the research work is determined by the fact that the provisions and conclusions obtained during the research can serve as a basis for determining management problems and ways to improve the use of production resources at enterprises. The study analyzes the efficiency of using the enterprise’s production resources, in particular, such as return on investment, capital-labor ratio, capital-output ratio, material productivity, and material intensity, and determines the factors that affect the value of these indicators. The article reflects the basic principles and methods of forming an economically rational capital structure.

Purpose. Research of the processes of accounting, control and inventory management in the enterprise. Results and scientific novelty. Effectiveness of inventory management is important, especially on enterprises where large streams of material reserves are accumulated. Activities in conditions of market relations require development and innovation of accounting inventory in warehouses of enterprises and organizations. This predetermines the necessity of implementing proposals for improving accounting inventory in warehouses of enterprises in order to achieve the most effective results.