IMPROVING THE ACCOUNTING AND AUDIT OF INVENTORY ITEMS IN AGROCLUSTERS

Abstract

Analysis of this article is of great importance for effective financial management. Inventories can make up a significant share not only in the composition of current assets, but also in the assets of the enterprise as a whole. This may indicate that enterprises are experiencing difficulties in selling products, violating production technology and choosing ineffective sales methods. Violation of the optimal level of inventories leads to losses in the activities of enterprises, since it increases the costs of storing these inventories, diverts liquid assets from circulation, increases the risk of depreciation of goods and a decrease in their consumer qualities, and leads to the loss of customers.