INVENTORY ACCOUNTING AND ANALYSIS IN MANUFACTURING ENTERPRISES
Abstract
This article examines the theoretical and practical aspects of inventory accounting and analysis in manufacturing enterprises. It discusses the importance of inventory management, accounting methods, valuation techniques, warehouse operations, inventory control systems, and financial analysis. The study highlights the role of efficient inventory management in ensuring production continuity, reducing costs, improving profitability, and enhancing the overall financial performance of manufacturing organizations.
References
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. Intermediate Accounting. 18th
Edition. Wiley, 2023. 2 Horngren, C. T., Datar, S. M., & Rajan, M. Cost Accounting: A Managerial
Emphasis. Pearson Education, 2021.
Warren, C. S., Reeve, J. M., & Duchac, J. Financial Accounting. Cengage
Learning, 2022.
Needles, B. E., Powers, M., & Crosson, S. Principles of Accounting. South
Western College Publishing, 2020.
International Financial Reporting Standards (IFRS). IAS 2 – Inventories. IFRS
Foundation, London, 2024.
Garrison, R. H., Noreen, E. W., & Brewer, P. C. Managerial Accounting.
McGraw-Hill Education, 2022.
Heizer, J., Render, B., & Munson, C. Operations Management. Pearson
Education, 2023.
Drury, C. Management and Cost Accounting. Cengage Learning, 2021.
Wild, J. J., Shaw, K. W., & Chiappetta, B. Fundamental Accounting Principles.
McGraw-Hill, 2022.
Atrill, P., & McLaney, E. Accounting and Finance for Non-Specialists. Pearson
Education, 2021.
World Bank. Enterprise Development and Inventory Management Practices.
Washington D.C., 2023.
International Federation of Accountants (IFAC). Financial Reporting and
Inventory Control Guidelines. New York, 2024.
United Nations Industrial Development Organization (UNIDO). Manufacturing
Efficiency and Inventory Management. Vienna, 2023.
Microsoft Dynamics 365 Documentation. Inventory Management Systems and
Best Practices. Microsoft Corporation, 2024.
Oracle Corporation. Modern Inventory Management and Supply Chain
Solutions. Oracle Press, 2023.







