Use of statistical tools in accounting inventories of the enterprise

Анотація

The paper is devoted to the search for tools for optimizing approaches to the analysis of inventories of the enterprise. Efficient use of stocks is a prerequisite for profitable operation of the enterprise, and their provision is a condition for the implementation of works and services. The study of approaches to the analysis and evaluation of inventories of the enterprise makes it possible to identify certain shortcomings and strengths of each approach in order to further combine them. The basis for the study was the search for ways to improve approaches to the analysis of inventories of the enterprise taking into account the dynamically changing environment. The main purpose of the paper is to improve approaches to accounting and analysis of stocks of enterprises through the use of statistical tools. The methodological and informational basis of the work is scientific works, materials of periodicals, Internet resources and regulations. The study used methods of structural and dynamic analysis, comparison and generalization of data from literature sources. The paper reveals that to assess the company's inventory it is necessary to analyze their composition and structure, take into account that they must be optimal, compare the actual ratio of fixed and current assets with their optimal value. That is, it is important to calculate the company's need for stocks, as well as the intensity of use of production stocks, which will achieve a high level of production and prevent its decline. As part of the study, it is proposed to use operational analysis of stocks using statistical tools that will allow to have information about the current state of stocks and determine their forecast value in future periods. The analysis of volumes and structure of stocks is carried out by means of calculation of absolute and relative sizes. To identify trends in the structure of stocks, it is advisable to use the analytical equation of linear regression noted the need and importance of internal control of stocks and possible ways to improve the efficiency of production stocks at the enterprise.

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