ORGANIZATIONAL ASPECTS OF THE ANALYSIS OF PRODUCTION INVENTORIES OF THE ENTERPRISE

Abstract

The purpose of the article is to study the organization of the process of analysis of production inventories at the enterprise in the conditions of globalization. The methodology consists in the use of the following methods: observation method, methods of analysis and synthesis, classification, monographic method, induction and deduction, grouping, comparison, generalization method. The scientific novelty of the work consists in improving the process of analysis of production inventories, which will allow to increase the effectiveness of the application of analytical procedures in relation to production inventories and, as a result, to increase the effectiveness of the internal control system at the enterprise. Conclusions. An important issue in the analysis of production inventories is ensuring the optimal number and structure of the company’s inventories and increasing the efficiency of the use of production inventories. This can be achieved by saving production inventories, improving the technological process, optimizing processes regarding the movement and storage of production inventories at the enterprise. Key words: analysis, inventories, production inventories, assets, accounting.