Эффективное управление запасами: способы оптимизации учета ТМЦ экономического субъекта

Abstract

in this article, the author raises the issue of the importance of reliable accounting of inventory inventories of an economic entity and focuses on its fundamental role in the financial result of the company. Based on the importance of inventory accounting, the author proposes a systematic implementation of a comprehensive inventory of inventory items in warehouses, and also develops the main forms of reports necessary to optimize the inventory management process, namely: a form for a list of planned safety stock, a form for an assessment of the condition of inventory items, a form for a list of non-marketable spare parts intended for sale, form of act of write-off of illiquid inventories, form of consolidated report on inventory balances.