1. Theoretical and methodological bases of materials accounting

Conclusion

In the Republic of Uzbekistan, in conditions of market competition, the welfare of an enterprise largely depends on its ability, without increasing costs and involving additional expensive resources in production, to achieve optimal production volumes of products (works, services), while obtaining the maximum possible profit.

The functioning of the enterprise in market conditions makes it necessary to improve the accounting and control of the movement of materials, and especially the accounting and control of the consumsption of materials for production, as one of the most important sources of improving production efficiency, increasing its competitiveness and economic sustainability.
It is necessary touse efficiently and efficientlyть in the process of production and economic activity allavailable resources in the organization,including materialе resources that occupy the largest share in the total cost of production (works, services).
Consequently, reducing material costs and reducing the material intensity of products (works, services) are the most important factor for increasing production efficiency for the enterprise under consideration, since reducing costs due to the economical use of material resources contributes to the growth of profit from its sale.
Therefore, in the practice of using material resources, it is necessary to be guided by clearly defined tasks of accounting and controlling the use of materials for production. Proper organization of operational data (by storage and usage locations)contributes to solving these problems. and accounting of material values in the enterprise.