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Inventory is the maintenance of business afloat

An inventory is a test. In the process of carrying out it, the degree to which the amount of property, its condition and the financial position of the organization is in line with the proper level is confirmed or denied. This verification is carried out by the method of reconciling data on documents with the present state of affairs.

Inventory is a process that can be clearly classified. Depending on the need for its conduct, verification may be mandatory or proactive. The first type of work is carried out if they are provided by the current legislation, and the second one can be planned by the decision of the administration of the company or enterprise.

The inventory is divided by frequency. For example, planned - this event, the timing of which is agreed in advance and installed. There is, accordingly, an unscheduled audit, which is appointed by the company's management or legislation for a specific reason or simply to establish order. Its terms are not known in advance.

In terms of scale, the reconciliation can also be divided into two types. A complete inventory is an analysis of all the objects and elements of the enterprise, and a partial one is a check of only specific objects or production stages.

Depending on the method of carrying out the inventory is both natural and documentary. The first type of inspection is characterized by research in natural time: the counting of finished products, measuring, weighing of any objects. But the documentary inventory is just an analysis of the availability of all necessary documents and their compliance with standards.

We can not refute the fact that not all types of inventories can be characterized as reliable and reliable. To obtain the most objective results of the analysis of objects, the audit should be carried out not by employees of the same enterprise, but by an independent firm. In addition, any kind of such research, especially the inventory of finished products, is a fairly large and difficult process. Therefore, it makes no sense to take time for it from its own employees. Only with this approach it will be possible to conclude whether the property values and funds of the company are maintained in accordance with the norms.

Inventory of land or finished products is especially necessary in cases when the agreed objects or property is leased or put up for sale. An obligatory audit is also conducted when changes are made to state enterprises, during the transformation of the principles of their work. The compilation of annual reports by accountants or the appearance of a new materially responsible person also requires a preliminary inventory.

Unscheduled inspection processes can also be appointed in case of suspicions of embezzlement at the enterprise or unfair performance of work. Natural conditions, as well as extraordinary incidents, such as fires, earthquakes and other, also do not exclude the analysis of their consequences.

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