This article comprehensively analyzes the content of inventory accounting, their role in the financial stability of the enterprise and the production process. The study covers the principles of correct valuation of inventories, accounting, documentation processes, and the main requirements of standards used in international practice. It also provides scientific and practical conclusions on the movement of inventories (input and output), their inventory, methods for determining cost, and their impact on management decisions. The article is enriched with proposals for improving inventory accounting for enterprises and ensuring the efficient use of resources.

inventory, inventory accounting, inventory, valuation methods, FIFO, LIFO, average cost, documentation, material resources, financial reporting, production costs, standards.

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