Keywords
How to Cite
Abstract
This article analyzes the importance of organizing materials accounting in enterprises and explores ways to improve the efficiency and accuracy of material inventory records. Proper accounting of materials is crucial for ensuring optimal use of resources, controlling costs, and providing reliable financial reporting. The study examines common challenges in material accounting, including errors in inventory tracking, lack of internal controls, and outdated procedures. It also highlights modern approaches for improvement, such as implementation of standardized procedures, automation, and enhanced internal control systems to reduce material misuse and increase productivity. Practical recommendations are provided to help enterprises optimize their material accounting processes and strengthen their financial management.
References
1. Marliyati, M., Siti Mutmainah, Zulaika Putri Rokhimah, Novitasari Eviyanti & Retno Winarti. The Application of Inventory Accounting Information Systems at Manufacturing Enterprises. Applied Accounting and Management Review (AAMAR), Vol. 1 No. 1, 2022, pp. 1–15. Published in Semarang, Indonesia.
2. M. A. Abduganiyev. Issues of Organization and Transfer of Inventory of Inventories. Academic Journal of Digital Economics and Stability, Vol. 27, March 2023, pp. 28–32, Uzbekistan.
3. Alimkhanova, N. A. Theoretical Foundations of Inventory Audit. Scientific Journal of Actuarial Finance and Accounting, Vol. 5 No. 09, 2025, pp. 187–191, Uzbekistan.
4. Ria, Khairul Saleh L. Tobing, Dhieka Avrilia Lantana, Kumba Digdowiseiso & Nurasyikin Jamaludin. The Implementation of Inventory Accounting Information Systems: A Systematic Literature Review. Journal of Accounting Research, Utility Finance and Digital Assets, Vol. 2 No. 2, 2023, pp. 748–754.
5. Iryna Nazarova & Yurii Pasternak. Inventory Control of Operating Activities in Trade. Herald of Economics, (2025), pp. 1–10. Published by West Ukrainian National University, Ukraine.
6. Handar Nestariya & Duwi Rahayu. Inventory Accounting Practices and Their Role in Financial Performance Evaluation. Indonesian Journal of Law and Economics Review, Vol. 19 No. 4, Nov 2024.
This work is licensed under a Creative Commons Attribution 4.0 International License.
