# 10 64-67 View full article

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
Poloz Denys,
PhD of the Department of Accounting and Audit,
Petro Mohyla Black Sea National University,
https://orcid.org/0009-0007-6782-8186

JEL classification: М41, М11, O33

Effective management of commodity resources is a key factor in ensuring an enterprise’s competitiveness amid dynamic market development. Information on the movement and condition of goods is the basis for operational and strategic management decisions, influencing inventory turnover, optimizing logistics flows, shaping pricing policy, and the overall performance of the business entity. At the same time, in enterprise practice, problems associated with the incompleteness, untimeliness, and fragmentation of information on commodity transactions deepen, increasing the risk of accounting data distortion and reducing control effectiveness. Modern challenges of the digitalization of the economy pose new requirements for the system of accounting and control support for goods, including the integration of accounting procedures, automation of control functions, strengthening the analytical component, and ensuring transparency of information flows. This involves a comprehensive combination of traditional accounting tools with the latest information technologies, analytical tools, and internal controls, which not only improves financial results but also ensures the effective development of the enterprise in conditions of uncertainty and transformational change. The purpose of the article is to study the theoretical and methodological foundations of accounting and control support for goods and develop approaches to their improvement in the enterprise management system. In the research process, methods of analysis and synthesis, comparison, theoretical and logical generalization were applied. As a result of the research, it was found that most enterprises use fragmented accounting systems for goods, leading to low data accuracy and increased risk of information distortion. The analysis showed that the lack of an integrated document flow and weak internal control mechanisms reduce inventory management efficiency and increases processing time. The introduction of automated control provides continuous tracking of commodity transactions and timely detection of anomalies. Standardization of document flow procedures and control algorithms reduces the human factor and increases personnel responsibility. The analytical subsystem allows management to quickly make management decisions based on current data. A comparison of the traditional and integrated approaches confirms the advantages of digitalization and a system approach. The proposed methodology provides a comprehensive assessment of the effectiveness of accounting and control of goods at the enterprise. Thus, the study confirmed the need to integrate accounting and control processes with modern digital technologies.

Keywords: goods, accounting and control support, management, digitalization of accounting, control, accounting.

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The article was received 15.04.2025

Quote article, APA style

Alla U. P.15.04.2025 . Accounting and control of goods in the enterprise management system. West Ukrainian National University. 2025. №2. 64-67 pp. https://doi.org/10.36887/2415-8453-2025-2-10

Quote article, MLA style

Alla U. P. Accounting and control of goods in the enterprise management system. West Ukrainian National University. 15.04.2025 . https://doi.org/10.36887/2415-8453-2025-2-10