# 10 64-67

УДК 657.421. 3:004

DOI: https://doi.org/10.36887/2415-8453-2025-2-10

Alla Uzhva,
doctor in economics, Prof., Prof. of the Department of Accounting and Audit,
Petro Mohyla Black Sea National University,
https://orcid.org/0000-0001-5239-5516

Effective inventory management is a key factor in the successful operation of any trading or manufacturing enterprise in a dynamic market environment and growing competition. The article is devoted to a comprehensive study of the theoretical, methodological, and practical aspects of accounting and control of goods in the enterprise management system.

The essence and significance of goods as an object of managerial influence are considered, as well as the role and place of the accounting and control system in providing management information needed for making informed decisions. The key elements of the system are analyzed, in particular: primary accounting of receipt, movement, and disposal of goods; methods of inventory valuation; organization of warehouse accounting and inventory.

Special attention is paid to the issues of documenting transactions with goods, which is the basis for reliable information reflection in accounting and management accounting. Modern approaches to automating accounting processes using specialized software products are studied, which allows for increasing the efficiency and accuracy of accounting and the effectiveness of control procedures.

The methods and tools for controlling the preservation of commodity and material values and preventing losses from spoilage, theft, and inefficient use are highlighted. Inventory analysis is essential for optimizing the company’s structure, managing turnover, identifying illiquid and obsolete goods, forming an effective assortment policy, and minimizing the costs associated with maintenance. The need to integrate accounting and control functions is justified for creating a holistic system for managing commodity flows aimed at increasing the profitability and competitiveness of the enterprise in modern economic conditions.

Keywords: accounting for goods, control of goods, inventory management, enterprise management system, inventory, documentation, accounting automation, inventory, inventory analysis, management accounting.

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The article was received 15.04.2025