ІНВЕНТАРИЗАЦІЯ ЯК МЕТОД ВНУТРІШНЬОГОСПОДАРСЬКОГО КОНТРОЛЮ

Abstract

The article examines the concept of inventory as a method of internal economic control, its importance and role in the modern approach to enterprise management. Carrying out systematic accounting and verification of resources is key to avoiding inaccuracies in financial reporting and ensuring order in the management of material assets. Inventory allows you to identify deviations between the actual availability of resources and their accounts, providing the opportunity to take timely measures to eliminate identified problems. The process of systematic accounting and verification of material values, assets and resources was studied, determining its importance for ensuring the effectiveness and reliability of internal control. Inventory is an important element of internal control, allowing to effectively manage the risks associated with possible losses, deterioration or obsolescence of stocks. This becomes a key factor for ensuring the stability of the enterprise in the changing conditions of the market environment. The main stages of taking inventory at the enterprise are given. The means of detecting and eliminating deviations between the actual availability and the accounts of the company's assets and liabilities are analyzed, as well as recommendations for processing the inventory results in accounting documents and accounting are presented. In today's highly competitive market, the right inventory helps a company avoid waste, increase efficiency in the use of resources, and increase overall business stability. This article examines the key aspects of inventory as a method of internal control and determines its importance for the successful functioning of the enterprise. The article emphasizes that the inventory, unlike traditional accounting, provides an opportunity not only to record the availability of resources, but also to identify potential problems and risks in time. It is necessary to recognize the importance of inventory as a strategic tool for achieving financial stability and increasing competitiveness in today's business environment. Thanks to a correctly conducted inventory, the enterprise can optimize its operations, ensure high quality accounting and control, which, in turn, contributes to increasing its competitiveness on the market.