Methods for determining the impairment of inventories

This article will focus on such an urgent topic as inventory accounting, since at present production stocks make up a significant part of the value of the enterprise's property, and the cost of material resources in some industries reaches 90% or more in the cost of production. Also, production stocks (raw materials, materials, fuel, etc.), being objects of labor, accompany the production process of the enterprise with means of labor and labor force, which are used once. Materials are fully used in the production process as part of current assets and fully lead their value to the value of the products produced. The continuity of the development, production and shipment (sale) processes in the company's field of activity depends not only on funds, but also on the need for funds. Accounting, control, rationing and planning of various processes for the use of current assets, in particular production assets, are very important. Material stocks, their composition, sources of formation are the most important stage of regulation and management of the production process and production costs. Basic and auxiliary materials are formed in the volume of permanent, non-decreasing stocks and costs of most industrial companies exceeding the volumes formed at their own expense. Production stocks are fully consumed in each production cycle and completely replace their value with the value of the products produced. For the correct organization of inventory accounting, their classification, evaluation, methods and choice of accounting unit are important.

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