Automation of inventory check in computer communication form of accounting
Journal Title: Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Year 2017, Vol 3, Issue
Abstract
The article claims that control over the safeguarding of assets and liabilities requires carrying out an efficient inventory check. It is noted that an inventory process involves some challenging tasks, namely taking a set of preparatory and organizational measures, providing complex documentary support, exploiting results in multiple ways and mobilizing additional human resources. It is pointed out that applying radio frequency identification (RFID) is a promising method to optimize inventory procedures. Methods of analysis and synthesis are used for structuring the subject matter of the research on the basis of identification and formalization of automated inventory procedures in an enterprise. A number of proposals related to installing on-site wireless scanners capable of identifying the location of inventory items are put forward. The article also gives a classification of enterprise premises by functionality, namely warehouse, trade, production, administrative, sales and other areas, which makes it possible to record relocation of inventory items. The paper deals with product labeling procedures and ways of incorporating radio identification chips into products either by manufacturers (packers) or inventory custodians following the arrival of products. The paper develops an algorithm of automated permanent inventory of assets, including a list of variable accounting information that can be recorded on RFID-chips. In addition, it becomes possible to identify employees who are responsible for storing and movement of inventory items for the purpose of compensating losses by employees involved in a shortfall. The ways to improve methods for documenting and recording inventories in accounting are described. Inventory of assets carried out with the use of radio frequency identification allows enterprises to form electronic documents automatically and record the results of accounting inventory, reduce working time, increase economic efficiency, ensure the timeliness of control and minimize theft and fraud. Further research should be undertaken to examine methods for automation of inventory control over tangible assets under conditions of full robotization of processes in an entity.
Authors and Affiliations
Volodymyr Muravskyi
Keywords
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