Accounting and information support for commodity management at trade enterprises

Анотація

Research subject. Accounting and information support for commodity management processes at trade enterprises, including a system for collecting, processing, storing and transmitting information about commodity inventories for making informed management decisions. Research aim. To improve accounting and information support in the commodity management system at trade enterprises by forming management reporting and implementing a system of key performance indicators. Research methodology. The research employed a complex of general scientific and special methods: systematic approach for studying accounting and information support as an integrated system; grouping and classification methods for systematizing commodities by various criteria; comparative analysis for evaluating existing approaches to forming information flows; abstract-logical method for theoretical generalization and formulating conclusions; tabular and graphical methods for visual presentation of research results. Research results. The essence and features of commodities as an accounting object at trade enterprises have been investigated. An extended classification of commodities by five criteria has been proposed (by purpose and demand, assortment, functional purpose, storage period, place of formation), enabling detailed analytical accounting. Three approaches to forming information flows regarding commodity movement have been substantiated, emphasizing the advantages of the management-oriented approach. A management report form on the movement and efficiency of commodity inventory use has been proposed, including turnover, profitability and ABC-analysis indicators. A system of seven key performance indicators for commodity inventory management has been formed, with defined normative values and target purposes for each indicator. Conclusions. Implementation of the proposed recommendations will improve the quality of information support for management decisions at trade enterprises, optimize commodity inventory volumes, reduce operating costs and increase overall business efficiency. The key performance indicator system ensures comprehensive assessment of commodity management and enables timely monitoring and control. Further research should focus on adapting the accounting and information support system to the specifics of various trade segments, particularly food products, non-food products, and online commerce.

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