The problem of determining economic essence of inventories

Роєва, Ольга Сергіївна and Roieva, Olha (2017) The problem of determining economic essence of inventories. Економічний аналіз, 27 (1). pp. 224-229. ISSN 1993-0259

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Abstract

In the article the essence of inventory of logistic and economic point of view. Found that prevails among national scientists thought that the theoretical basis for identifying and recording of inventory does not need improvement, changes are needed only in certain situations due to the specifics of the company or industry. The analysis of the regulatory - legal framework proposed clarification of the criteria of the resources of the inventory and recognition of their assets. The approaches to defining the essence of inventory to streamline and optimize your process and management in enterprises of different economic sectors. Recommendations for determining categorical nature "inventory" and the concept of "economic benefits" that would allow economic group and operational control inventories. Implementation of proposed criteria will deepen the theoretical and methodological basis of accounting and inventory will improve the efficiency of accounting and analytical systems manufacturing companies of any sector of the economy.

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