Problems of assessment in the framework of inventory management of domestic enterprises.

Abstract

Inventories are a major resource of enterprises, and their effective utilization directly affects the competitive position of the entity. Particular attention when organizing inventory management should be given to the accuracy of their valuation as an indicator that determines the ultimate financial results of the enterprise. Numerous domestic scientists devoted their research to the improvement of inventory accounting, but did not focus on the problems of stock assessment. Therefore, the study of inventory assessment in terms of identifying problems and directions for solving them is an urgent practical task. The purpose of the article is to identify problems of inventory assessment at domestic enterprises in terms of finding ways to solve them. The problem of inventory estimation in different time periods is identified in the study, the tasks of accounting and improvement of inventory management of the domestic enterprise are formulated, prospects of further researches are outlined.