ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ РЕЛЕВАНТНОЇ ІНФОРМАЦІЇ ПРО ЗАПАСИ ПІДПРИЄМСТВА ЗА УМОВ ОБМЕЖЕНЬ

Abstract

A prompt displaying of inventory in the accounting process is a key aspect of information management of the enterprise’s inventory. Themaingoalis to immediate uniform a wide range of internal users in order to provide real-time decision-making. Therefore, the objective of the article is to provide scientific basis for accounting and analytical provision of relevant information about inventory of the enterprise under conditions of restrictions based on economic and mathematical methods and models in order to make effective management decisions. In the study, the leading role was given to the organization of correct and rational accounting of current assets in enterprises. The approaches and main tasks of inventory accounting were analyzed. Procedures and techniques for inventory management in management accounting were evaluated quite critically, taking into account the limited resources of the enterprise. The article analyzes theoretical framework, methodological approaches and recommendations for the formation of accounting and analytical provision of relevant information about inventory of the enterprise under conditions of restrictions for effective management decisions based on economic and mathematical methods and models. The digitalization of accounting processes of top management demands that the fastest and most precise ways to solve management tasks be used. The analysis of the decision on inventory depends on the number of restrictions. If there are three or more constraints, linear programming is used for analysis. In other words, this is a method used for optimizing the manufacturing process by solving a series of linear equations. As a result, it was established, that the obtained optimal integer plan of required inventory is not the only one to ensure the maximum value of the target function (revenue). Obtaining specific values of the optimal plan of inventory depends on the settings of the MS Excel "Solution Search" and the initial values of the plan of inventory. While working with production inventory of the enterprise, linear programming is quite effective and can be used in any enterprise to make management decisions under conditions of limited resources based on relevant accounting information in order to ensure a competitive position in the market.