У статті досліджуються наукові підходи до визначення поняття “готова продукція”; властивості та різнобічні характеристики готової продукції, які, на думку авторів, впливають на формулювання цього поняття.

Ключові слова: готова продукція; визначення; нормативна база; стандарти; галузеві особливості; облікова політика.

Надійшла до редколегії 13.05.16

DOI: https://doi.org/10.17721/1728-2667.2016/188-11/6

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