Improving the organization of inventory accounting and control in the context of digitalization and standard harmonization

Анотація

The modern practice of inventory accounting organization is characterized by insufficient analytical capacity, fragmented information support, and limited use of digital technologies, which reduces the effectiveness of control and resource management. The article generalizes scientific approaches to defining the economic essence of inventories, analyzes the key differences in the regulatory framework governing inventory accounting in accordance with National Accounting Standard (NAS) 9 “Inventories” and International Accounting Standard (IAS) 2 “Inventories”, and identifies the gap between accounting systems and digital technologies, which requires scientific substantiation of ways to overcome it. It is established that an unresolved aspect of the problem is the insufficient integration of accounting, analytical, and control functions into a unified enterprise information management system. The subject of the study comprises theoretical, methodological, and applied aspects of organizing accounting, control, and optimization of enterprise inventories. The purpose of the study is the theoretical generalization and substantiation of directions for improving the accounting, control, and optimization of inventories considering modern standards and digital technologies. The research methodology is based on the application of general scientific and special methods, including analysis and synthesis, comparison, system approach, generalization, and structural-logical modeling. The main results consist in substantiating a comprehensive approach to improving inventory accounting, which involves the combination of regulatory harmonization, digitalization of accounting processes (ERP systems, RFID technologies), and the application of modern optimization methods (ABC analysis, XYZ analysis, EOQ, JIT, and VMI). It is proved that the implementation of digital tools ensures increased accuracy of accounting data, operational efficiency of control, and effectiveness of managerial decision-making. The scientific novelty lies in the formation of an integrated approach to the organization of inventory accounting, combining regulatory, technological, and analytical instruments into a unified enterprise resource management system. The practical significance of the results consists in the possibility of their application to improve the efficiency of accounting, control, and optimization of inventories at enterprises.

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