Automation of inventory accounting: іnnovative technologies, efficiency assessment
DOI:
https://doi.org/10.58423/2786-6742/2023-4-563-577Keywords:
inventory accounting, automation, modern technologies, efficiency assessment, controlAbstract
Automation of inventory accounting is part of the overall enterprise automation system and requires special attention in the presence of numerous nomenclatures. Lack of monitoring of the quality of automation, flexible response to unresolved shortcomings and emergence of new problems, and the loss of the ability to solve them through the introduction of modern IT tools create a competitive gap with innovative companies. The purpose of the study is to develop proposals for assessing the effectiveness of automation of inventory accounting on the basis of an integral indicator as one of the stages of development and improvement of automation of inventory operations and their accounting. The methodological basis of the study was the methods of analysis and synthesis - to actualize the main problems of automation of inventory operations, existing methods, and indicators for measuring the effectiveness of its implementation, development of control measures with their corresponding methods and sources of information; general and special - in determining the components of the integral indicator of inventory automation efficiency, which correspond to the directions of the identified common problems in this area; systematic approach - to develop a step-by-step algorithm for automating inventory accounting. The paper presents a step-by-step algorithm for inventory automation from development to continuous improvement with an emphasis on increasing sensitivity to existing issues and potential risks and the rapid implementation of the best innovative tools to mitigate them. The problems of inventory automation related to the specifics of inventory operations are described. Innovative technologies and tools for automation of inventory accounting of today and in the near future are considered, with an outline of the effect that can be achieved by their application. The results of the study are of an applied nature, as they allow the introduction of up-to-date IT tools to solve existing problems and difficulties in inventory automation, application of modern scientific and methodological developments comprehensively, leveling organizational shortcomings of inventory automation and staff resistance, and forming a modern approach to improving the quality of business processes of trading companies. The research results are of an applied nature since they allow obtaining a modern approach to the automation of inventory accounting by business entities in response to current problems through the use of technological capabilities of innovative technologies.
The theoretical, methodological, and organizational bases of automation of inventory accounting of a trading enterprise are generalized to increase sensitivity to the introduction of modern innovative technologies and tools and effectively respond to existing shortcomings and problems.
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