Subject. This article deals with the issues related to natural loss rates and control over their application. Objectives. The article aims to conduct a terminological analysis and construct a terminological pyramid of concepts included in the scope of the use of natural loss rates and control over their application, and develop a set of methods for controlling the application of natural loss rates in an organization. Methods. For the study, we used the methods of generalization, systematization, grouping, and economic analysis. Results. The article presents the results of a terminological analysis and construction of a terminological pyramid of concepts that fall within the scope of using the rates of natural loss of stocks and control over their application. It proposes to introduce the author-developed definitions into scientific circulation. The article also presents a detailed classification of the types of losses in the activities of a modern economic entity according to nine criteria, a developed general formula to calculate the actual natural loss for comparison with current standards, taking into account not only quantitative but qualitative stock losses as well, and a set of author-developed methods to control the application of natural inventory loss standards in the organization. Conclusions. Based on the study results, it can be concluded that a thesis can be put forward that technological losses of reserves should also be attributed to normalized losses.
Keywords: stocks, losses in stocks, natural loss norms, loss classification, control
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