Stages of development of equipment and accounting of goods with application of Web-technologies

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Novosibirsk state university of economics and management

Stages of development of equipment and accounting of goods with application of web-technologies

I.V. Ivanov

In ancient times there was a need for the exchange of goods between people. For this exchange to be equivalent, the useful properties of the goods exchanged, the costs of obtaining them, were compared. The main equivalent of the goods exchanged is money. The value of a commodity in monetary terms is determined by its utility for the buyer, use value or consumer demand.

At this stage, commodity science as a field of knowledge about goods had a practical orientation and had an empirical character. There was an accumulation of factual information on the basis of practical descriptions and observations [5].

At present, it is possible to single out several stages in the development of commodity science as a science.

1. Ancient stage of development. At this stage, descriptions of the commodity nature in agronomic works of ancient Roman scientists are known: Cato the Elder (234-149 BC), Varroon (116-27 BC), Columelli (1st century AD) and Pliny The elder (23 or 24-79). Cato described the ways of storing and processing agricultural products (grapes, meat and fish); Varro -- methods for assessing the quality of livestock, milk, cheese, etc .; Cola-mella -- ways of storing grain, aging and aging of wines, gave the commodity characteristics of grapes and ways of storing it [5].

2. Medieval stage of development. The rapid development of such natural sciences as physics, chemistry, and biology has had a significant impact on the expansion and deepening of commodity knowledge. For the first time, along with works of descriptive character, scientific works based on trials appear.

3. In the era of the Enlightenment, the differentiation of sciences has been outlined. One of the results of this process was the formation of scientific terminology -- the specific language of each science.

For the development of commodity science as science in this period, the work of G. Burgau (1668-1738), which developed the fundamentals of the chemical analysis of food products, as well as K. Linnaeus (1707-1778), J. Buffon (1707- 1788), B.Jews (1699-1777), whose systematic research in the field of biology served as the basis for developing a scientific classification of goods.

Also in this period there are the first independent works on trade and commodity science. So, in 1575, for the first time in Russia, the «Trade Book. The book is descriptive, as young people are bargaining to carry on and the nobility with all the price, and in part of it all land is described different goods, they are brought to Russia by Germans and other lands by people trading. » A significant contribution to the development of the science of commodity science was made by a publication published in 1756 by I.G. Ludovitz «Fundamentals of a complete trading system,» which first laid out the basics of commodity science as a field of scientific knowledge. The book was widely recognized by contemporaries.

Great contribution to the development of commodity science in in the XVIII-XIX centuries. contributed works F.V. Zueva, A.T. Bolotova, N.Ya. Ozeretskovsky, I.Ya. Bindheim, B.A. Engelman, M.G. Levkovich, etc. Thanks to these works, chemical methods of commodity evaluation are emerging, as well as ways of processing and storing certain consumer goods.

4. The Age of Industrial Revolution. In 1927 Ya. Ya. Nikitinsky published the first scientific monograph «Essays on the Commodity Science of Food», and in 1933 F.V. Cerevitinov published an extensive monograph on Merchandising «Chemistry of Fresh Fruits and Vegetables», many theoretical theses of which have not lost their relevance at the present stage of development of commodity science.

In the 1930s. there is a differentiation of commodity knowledge with the allocation of general and private sections to groups of consumer goods. Commodity science of food products and commodity science of non-food products become two independent academic disciplines.

5. Modern commodity science. In the early 1990s, there was a drop in the prestige of scientific knowledge in Russia, and therefore the publication of commodity literature in Russian publishing houses completely ceased. Only in 1995, on the initiative of the publishing house «Economics» and the author, was launched the publication of a series of scientific and practical books on commodity science «The Goods Handbook» [5].

A significant contribution to the development of commodity science was made by foreign scientists, primarily German and Polish, whose work was translated into Russian and had a significant impact on the development of domestic commodity science. So, in 1967 it was translated into Russian, and the book G. Grundke «Foundations of General Science» [5] was published.

It should be noted two main areas of development of commodity science -- practical and scientific. And at different stages of development, this or that direction prevailed, or both directions existed together [4].

The current stage in the development of science is characterized by the integration of scientific knowledge of various industries. This problem today also encounters commodity science as an applied science. One of the approaches to the integration of these two sections -- the commodity science of food products and the commodity science of non-food products -- is the creation of a theoretical framework common to both sections, taking into account the basic characteristics of all goods regardless of their purpose.

Currently, information technology is one of the most important components of the process of using the information resources of society.

Information technology is necessary for society to speed up the receipt and use of necessary information in the implementation of any activity.

The purpose of using information technology is to reduce the laboriousness of using information resources.

Accounting for goods is an integral part of a business based on the sale of goods. Inventory accounting is currently carried out with the help of special applications, mainly the data of the application is intended to be placed on the computer, which means that there is no remote access to this application (in particular, to the goods database).

The main task of accounting products is to enter the product into the database and store all the information about the product and look for a particular product. pricing information commodity science

Also an integral part of the inventory is the pricing of goods. Pricing by the formula «costs plus profit» implies the accounting of production costs and the desired extra charge. This method allows companies to save profits, and it is easy to apply when calculating prices for a large number of products.

Pricing «costs plus» allows you to protect your profit with a fixed premium.

If F is a fixed cost, V is the variable cost per unit of product, M is the desired margin, and S is the income level, then the price is set according to the following formula: price = (1 + M) (F + VxS) / S,

The next integral part of the inventory is the turnover of goods. To determine the turnover, two basic formulas have been adopted. Let's start with a simpler one. Average commodity stock (by price of purchase, as we agreed at the beginning) multiplied by the number of days of the calculation period and divided by turnover (or sales volume).

This formula of the turnover of goods in days, that is, the result will show us how many days the stock of goods is wrapped up. Тср Ч D / ОПП

The second formula shows us how many times this product turns into a certain period of time. To do this, you need to divide the sales volume (or turnover, which is the same) to the average commodity stock (at the purchase price) for this period. ОП / Тср

Analysis of turnover of goods provides information:

1. How often should one or another product arrive?

2. What batches to purchase this product (large, medium or small).

In this regard, the creation of a web-based accounting service is currently more than relevant, this service allows you to keep a record of the remnants of goods with a maximum degree of accuracy and determine the necessary stocks, perform a breakdown analysis of sales volumes, evaluate the turnover of goods on various analytical criteria and characteristics of goods, This service has an intuitive interface, admin panel, automatic calculation of the final price of the goods, taking into account the interest on the added value, automatic calculation the final amount of the goods, taking into account its quantity and category of goods, is created by the user.

The main problem of such applications was also solved, this is access outside the home. For this service, the connection can be made from any device that has Internet. This web-service can be, as a separate, independent product, and can also be a module for an online store.

The transition of the market to a new electronic level is necessary to meet the needs of modern society, and also revealed the priority of commodity knowledge in commercial activities.

Information technologies make it possible to simplify and facilitate many aspects of trade relations. The more civilized our society becomes, the more it needs to introduce advanced technologies into everyday life.

At the present stage of development of commodity science, there is a tendency to unite the two directions -- practical and scientific, as they complement and enrich each other, and also reveal new problems and ways of development of commodity science.

Библиографический список

1. Елисеева, Л.Г. Товароведение и экспертиза продуктов переработки плодов и овощей: Учебник / Л.Г. Елисеева, Т.Н. Иванова, О.В. Евдокимова. - М.: Дашков и К, 2012. - 376 с.

2. Жиряева, Е.В. Товароведение: учеб. пособие / Е.В. Жиряева; СПб.: Питер, 1-е изд., 2002. - 650 с.

3. Макарова Л. М., Коробкова О. В. Эволюция системы применяемых компьютеров информационных компьютеров технологий данных в бухгалтерском учете / Молодой ученый. - 2014. - №1. - С. 380-383.

4. Патрушина С. М. Информационные системы в бухгалтерском учете: Учебное пособие / С. М. Патрушина. - М.: ИКЦ «МарТ», 2009.

5. Ярбилова А. К. Учебно-методический комплекс по дисциплине товароведение непродовольственных товаров: учеб. пособие.

Abstract

The article outlines the main stages in the development of commodity science as a science. The formulas of pricing and turnover of goods are studied.

The tendency of development of commodity science is revealed. The influence of information technologies in commodity science is considered.

Keywords: stages of development of commodity science, commodity science, information technology, commodity accounting, pricing, costs.

В статье выделены основные этапы развития товароведения как науки. Изучены формулы ценообразования и оборачиваемости товара.

Выявлена тенденция развития товароведения. Рассмотрено влияние информационных технологий в товароведении.

Ключевые слова: этапы развития товароведения, товароведение, информационные технологии, учёт товара, ценообразование, затраты.

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