Inventory control of operating activities in trade
DOI:
https://doi.org/10.35774/visnyk2025.02.211Keywords:
accounting, accounting organization, inventory, automation, information technology, tangible assets, operating activities, tradeAbstract
Introduction. Inventory has always served as a primary tool for verifying accounting data. It is an integral element of the accounting method and a vital instrument for verifying the existence and providing documentary evidence of a company’s assets and liabilities. Inventory is essential for ensuring the reliability of accounting data and financial reporting, as it allows for the acquisition of up-to-date information on the presence, condition, and valuation of assets and liabilities. This data supports managerial decision-making and therefore requires constant attention and further research.
The objective of the article is to examine the procedure for conducting inventory of tangible assets using both manual and automated methods, to identify the features and advantages of inventory automation, to outline the key issues related to inventory documentation, and to develop practical recommendations for addressing these challenges.
Methods. The research employs general scientific methods and other methods, including methods of theoretical generalization, comparison, observation, correlation, concretization, and abstraction.
Results. Within the framework of the research, the procedure for organizing inventory was examined; the advantages and disadvantages of conducting inventory manually and through automated methods were identified; the process of recording inventory results was described; key issues related to inventory documentation were outlined; and practical recommendations for their resolution were developed, including the proposal of new primary accounting document templates for the inventory of tangible assets at locations of custodial storage.
Perspectives. Further research is needed into the procedure for implementing perpetual inventory at custodial storage sites.
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