Analysis of modern methods for assessing the optimality of the structure of commodity stocks

Abstract

The question of optimal structure and efficient use of working capital of trade enterprises is relevant at any time. The basis of the working capital of trade enterprises is its inventory. They are both the main source of cash inflows to the enterprise and a generator of profit, as well as the main investment. In this regard, the question of continuous monitoring, analysis and control is one of the most important aspects of the success of trade enterprises. The purpose of this study is to analyze modern methods of inventory analysis and determine the most optimal method or combination of methods to use. To conduct the research, the systematization and comparative analysis were used. It is determined that the use of each of the methods independently does not give a complete picture of the state of inventories, so in practice, combinations of methods should be used. CZU: 657.422.7:005.52; JEL: M41; DOI: https://doi.org/10.53486/issc2023.09