Accounting and Analysis of Inventories: A Case Study of LTD "SmartEco-NN"

Inventories are the basis of any manufacturing enterprise, therefore accounting for their receipts, storage, leave and subsequent write-off requires special control and attention from not only the accountant, but all participants in the business process. To ensure uninterrupted production, the task is not simple, closely related to material resources, since first of all it is necessary to organize the optimal quantity and effective use. This work is devoted to the study of the process of accounting for inventories on the example of the enterprise LLC "Smarteko-NN". Based on the results of cooperation with Smarteko-NN, the main aspects of the business organization of the production enterprise were revealed, which allowed developing ways to improve the accounting of inventories, as well as recommendations for the effective use of inventories. The proposed activities can also be applied in other companies specializing in production.