Inventory in the system of accounting method: theoretical aspect

Abstract

The article is devoted to a comprehensive rethinking and theoretical and methodological substantiation of the essence of inventory as a fundamental element of the accounting method. Based on retrospective and system-structural analysis, the existing approaches to the definition of "inventory" are critically evaluated, and the limitations of its interpretation as a purely technical and control or fiscal procedure are proved. The stages of inventory development are highlighted. The status of inventory as an integrated methodological tool that provides ontological validation of accounting data and leveling of information entropy in the capital management system of the enterprise is substantiated. The paper reveals the synergistic relationship of inventory with other elements of the accounting method. The main contradictions between the domestic fiscal-oriented practice of regulating the inventory process and the conceptual basis of international financial reporting standards are identified, in particular in the context of implementing the principles of substance over form and prudence. Special attention is paid to the transformation of inventory in the context of digitalization, and a model of transition from discrete control to the concept of continuous monitoring of assets in real time based on RFID, IoT and blockchain technologies is proposed. The specifics of adapting inventory tools to conditions of technological cycles are studied. A theoretical basis and specific algorithms for organizing "remote inventory" are formed.