INVENTORY AS A METHOD OF ENSURING THE SAFETY OF THE COMPANY’S PROPERTY: MODERN TECHNOLOGIES AGAINST A FORMAL APPROACH
Abstract and keywords
Abstract:
The transformation of the role of inventory procedures in a business entity’s economic security system is being examined. Attention is paid to the analysis of risks generated by a formal approach. Particular attention is given to the transition to the new federal standard FSBU 28/2023 and the implementation of high-tech control tools. It is concluded that the integration of modern information technologies, including artificial intelligence, into inventory procedures enables this procedure to be transformed into an effective method for protecting a company's property interests.

Keywords:
inventory, economic security, modern technologies, formal approach, federal standard, automation, digitalization
Text
Text (PDF): Read Download
References

1. Federal Law of December 6, 2011 № 402-FZ «On accounting» // URL: https://www.consultant.ru/document/cons_doc_LAW_122855/

2. Order of the Ministry of Finance of Russia dated January 13, 2023 № 4n «On approval of the Federal Accounting Standard FSBU 28/2023 «Inventory» // URL: https://www.consultant.ru/document/cons_doc_LAW_443995/

3. Order of the Ministry of Finance of Russia dated June 13, 1995 № 49 «On approval of the Methodological Guidelines for the Inventory of property and financial liabilities» (no longer in effect) // URL: https://www.consultant.ru/document/cons_doc_LAW_7152/

4. Order of the Ministry of Finance of Russia dated July 29, 1998 № 34n (as amended on April 11, 2018) «On approval of the Regulation on accounting and financial reporting in the Russian Federation» // URL: https://www.consultant.ru/document/cons_doc_LAW_20081/

5. Rakhmanov N. I. Application of radio frequency identification technologies in automation of a finished goods storage warehouse at a printing enterprise // Young Scientist. 2023. № 29 (476). P. 9–14.

6. Rogozina A. V. The influence of the human factor in the age of digitalization : how systemic errors maintain inventory inaccuracies // Young Scientist. 2025. № 49 (600). P. 126–127.

7. Temuri Qudratullah. The role of digitalization in modern business // Young Scientist. 2024. № 17 (516). P. 32–35.

8. Shevyrkova M. I. Digitalization of accounting and analytical processes of an organization: current practice, prospects and risks // Young scientist. 2025. № 6 (557). P. 51–56.

9. Shiryaeva I. A. Automation of the inventory process in warehouse logistics // Young scientist. 2024. № 49 (548). P. 62–65.

10. Inventory using drones // URL: https://sustainability.metro-cc.ru/resursoeffektivnye-tcz/inventarizacziya-dronami-v-rcz/

Login or Create
* Forgot password?