| Annotation: | Methods. In the process of considering the accounting system the following methods are used: analysis and synthesis (to evaluate current conditions of accounting and control of the basis of enterprise stocks, generalization of the problem, elaboration of the measures to improve accounting procedures), comparison (to identify and select the criteria of the assessment of accounting staff competencies), induction and deduction (to generalize the approaches to modernization of the accountant competencies in digital realia), formalization (to set the problem of the mathematical modelling), and system-based approach (to outline the groups of innovative-cognitive competencies according to modern requirements). Results. The ways to improve stock accounting and audit at «Pidshypnyk Group» PJSC have been generalized. The demands for up-to-date stock accountant competencies have been structured. The relevant accountant competencies, meeting modern demands of the system of efficient company stock management, have been selected and systematized. Use of a mathematical modeling has been proposed to substantiate the selection of applicants for the position of stock accountant and to evaluate the performance of the already working employees. Groups of innovative and cognitive competencies of an accountant in inventory accounting are proposed in response to modern demands, which can be the basis for the implementation of mathematical modeling for a sound HR-solution or adequate assessment of the work of existing accountants. The measures proposed in the research are aimed at the increase in quality and formalization of the accounting and controlling-managerial procedures as for the strategy and tactics of professional development of the company’s accounting staff. Novelty. Scientific novelty of the research is in the outlining of strategic prospects of the modernization of professional accountant competencies, application of information-analytical and mathematical tools to improve the accountant quality, and control in terms of effective stock management of a company. Practical value. The identified gaps in the system of stock accounting and audit at a reference enterprise have become the basis to propose the directions for updating the professional accountant competencies (widening of the available ones and complementing them with modern digital and soft skills). |
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