Accounting and Analytical Support of Inventory Movement in Trading Enterprises under Martial Law Conditions

Анотація

The trade sector plays an important role in the development of the national economy, as it ensures the continuous movement of goods from producers to final consumers and forms a significant part of the domestic market. Under conditions of modern economic transformations, digitalization of business processes, and the impact of martial law, the requirements for the organization of accounting for inventory operations and the formation of reliable information for enterprise management are increasing. An effective inventory accounting system is a necessary condition for ensuring control over the receipt, storage, movement, and sale of inventories, as well as for improving the efficiency of managerial decision-making and the financial stability of trade enterprises. The study summarizes modern approaches to the organization of inventory accounting at wholesale and retail trade enterprises. The economic essence of inventories as an accounting object is revealed, and the peculiarities of their recognition and valuation in accordance with national accounting standards and International Financial Reporting Standards are determined. The importance of accounting and analytical information for controlling inventory operations, forming reliable financial reporting indicators, and ensuring effective inventory management is investigated. The generalization of scientific approaches made it possible to systematize the main components of accounting and analytical support for inventory movement and to identify directions for its improvement under conditions of economic instability. The results of the study confirm the expediency of using modern information technologies, automation of accounting processes, and the development of analytical accounting in order to increase the transparency of accounting information and improve the quality of control over inventory movement at trade enterprises.

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