O perspectivă contabilă asupra digitalizării procedurilor de inventariere patrimonială

Abstract

Inventory procedures and its transition into digital formats are crucial for various entities and yield considerable advantages for patrimony management. Whether conducted manually or through digital means, inventory procedures play a pivotal role in efficiently managing the patrimony for different entities, influencing the precision of information disclosed in financial reports. Drawing upon a thorough examination of both regulatory frameworks and scholarly literature, this study employed observational and comparative analytical methods, coupled with inductive or deductive reasoning, to explore contemporary trends in inventory process modernization. The research results highlighted the importance, benefits, and constraints linked to the precise implementation of inventory procedures for entities contemplating the incentives for digitization. CZU: 657.371.1:004.08; JEL: G31, M41; DOI: https://doi.org/10.53486/issc2024.33