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Annotation
В данной работе рассмотрены теоретические аспекты оперативного учета на предприятиях промышленности. Проведен анализ хозяйственной деятельности и системы оперативного учета предприятия; разработаны мероприятия по развитию оперативного учета; предложенные меры экономически обоснованы.
In this paper, the theoretical aspects of operational accounting at industrial enterprises are considered. The analysis of economic activity and the system of operational accounting of the enterprise is carried out; measures for the development of operational accounting are developed; the proposed measures are economically justified.
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