Process-Oriented Management of Production Inventories: Accounting and Analytical Aspects

Abstract

Increasing the adaptability of enterprises to the external environment and increasing the efficiency of inventory management is extremely important in the context of martial law. At the same time, high-quality accounting and analytical support plays an important role. The article studies theoretical issues and practical aspects of accounting and analytical support for process-oriented management of production stocks. It considers the role of accounting and analysis in ensuring the process-oriented management of production stocks of an enterprise. The accounting and analysis of production stocks as auxiliary processes in the enterprise's activities have been described. The study of the peculiarities of documentary registration of production stocks of enterprises is in-depth. Directions for improving the primary accounting documents in order to improve the analytical support of production inventory management have been proposed.