Managing the promotion of products and stocks of enterprises in the context of digitalization of economy: cost aspect

The goal is to consider the problems of modern enterprise management, including in agricultural sector.

Methods – normative, classification and process approaches.

Results – an interpretation of the concept of “finished products” and its definition in the law on accounting, IFRS standards, tax reporting, economic theory, various standards and classifiers are given. Emphasis is placed on systematization and management of this process in the movement of finished products. The issues of movement of manufactured goods in the form of stocks on the territory of the facility, their classification and tasks of formation in production process in relation to agroindustrial complex are revealed. Attention is also paid to such a stage as inventory. The specifics of accounting in crop production industry and maintaining the optimal size of reserves, as well as providing financing, in particular in agricultural enterprises from the perspective of legislative and regulatory documents, are shown. The supply chain is presented depending on supply and demand. Key points are noted that determine the need for a transition to digital technologies and intelligent systems in agricultural production. The authors state that for effective financial and economic activity of an economic entity, the integration of direct costing for manufactured and sold products, items, control, planning and analysis is required.

Conclusions – in the process of study it is determined that the main direction in a wide range of problems is to minimize various types of costs associated with the acquisition and storage of reserved product resources, use new forecasting methods, increase the level of personnel qualifications, as well as their interest. It is necessary to introduce monitoring of the productive accumulation fund, regular audits, assessment of the cost of its maintenance, and the establishment of partnerships. Inventories are a significant component of working capital, which is due to its role in ensuring the continuity of production and marketing activities of an economic structure and the significant impact of its volume on the effectiveness of the use of capital.

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