| Issue: | 2026 №3 (95) |
| Section: | Accounting and Taxation |
| UDK: | 657:339.7(477) |
| DOI: | https://doi.org/10.33271/ebdut/95.111 |
| Article language: | Ukrainian |
| Pages: | 111-121 |
| Title: | Accounting, analytical, and control support for a company’s inventory management: methodological aspects of improvement |
| Authors: | Pavlova H. Ye., Dnipro State Agrarian and Economic University,
Verhun K. I., Dnipro State Agrarian and Economic University,
Ostapchuk T. V., Dnipro State Agrarian and Economic University |
| Annotation: | Methods. The research methodology is based on the application of systemic, comprehensive, and analytical approaches, as well as methods of comparison, generalization, grouping, and economic analysis, to assess the status, trends, and efficiency of resource utilization, and to identify areas for improving their accounting, analytical, and control systems. Results. The main components of the accounting, analytical, and control support for a company’s inventory management – specifically, financial accounting, analytical support, internal control, management accounting, and digital tools – have been systematized. Their functional purposes and interrelationships in forming the information basis for management decisions have been identified. A system of indicators is proposed for a comprehensive assessment of the status, structure, dynamics, turnover, availability, and efficiency of inventory use, which makes it possible to identify excess, deficient, and illiquid resources. Directions for improving accounting, analytical, and control support are substantiated, including the deepening of analytical accounting, the creation of an electronic register of inventory transactions, the automation of accounting and analytical procedures, the implementation of controls for minimum, optimal, and critical inventory levels, the strengthening of internal control, and the systematic monitoring of inventory turnover. The paper demonstrates the feasibility of integrating accounting, analytical, control, and digital information into a unified inventory management system, which will contribute to improving the timeliness of information support, optimizing resources, and ensuring the soundness of management decisions. Novelty. The scientific novelty of the results obtained lies in the improvement of methodological approaches to developing accounting, analytical, and control support for enterprise inventory management based on the integration of accounting, economic analysis, internal control, management, and digital support. The interrelationship between these components has been systematized as a unified information system aimed at improving the timeliness and soundness of management decisions. Practical value. The practical significance of the results obtained lies in the possibility for enterprises to use the proposed methodological approaches to improve the accounting, analysis, and internal control of inventories. The developed recommendations regarding the detailing of analytical accounting, the creation of an electronic register of transactions, inventory level control, and the automation of analytical procedures will help improve the timeliness and reliability of inventory information.. |
| Keywords: | Accounting and analytical support, Control support, Management, Inventory, Enterprise, Methodological aspects, Improvement |
| File of the article: | EV20263_111-121.pdf |
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