IMPROVEMENT OF METHODOLOGICAL ASPECTS OF INVENTORY ANALYSIS AS A COMPONENT OF ENTERPRISE RESOURCES

Анотація

The article examines the organizational and methodological aspects of inventory analysis under the current conditions of instability in the market environment. It has been established that inventories occupy a special place within the system of resource potential, as they ensure the continuity of the operating cycle, contribute to production flexibility, and influence the financial stability of a business entity. In this regard, improving the methodological aspects of inventory analysis constitutes an important direction for the development of the enterprise management system. Accordingly, scientific approaches to identifying the key areas of inventory analysis have been systematized, taking into account the multidirectional impact of inventories on the economic performance indicators of the enterprise. The purpose and a comprehensive set of objectives of economic analysis related to the provision and utilization of production inventories have been determined, and the main areas of analysis along with the corresponding system of indicators have been characterized. The methodology for analyzing the efficiency of inventory utilization has been further elaborated, considering the goals and objectives of the management system. External and internal factors influencing the efficiency indicators of inventory utilization as a component of enterprise resources have been systematized. The impact of inventory utilization efficiency indicators on both production and financial performance results of the enterprise has been identified. An improved approach to the application of comprehensive analysis of inventory provision and efficiency of use in accordance with the needs of the management system has been proposed. It is substantiated that the deepening of analytical procedures should be aimed at integrating financial, production, and strategic indicators, which will enable the formation of a holistic understanding of the role of inventories in ensuring the competitiveness and long-term development of a business entity.

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