Subject. This article examines the totality of methodological aspects of the development of the inventory accounting and control system in agricultural organizations under digitalization, as well as current issues of inventory classification in the context of digitalization at dairy farming enterprises. Objectives. The article aims to justify the areas of development of inventory accounting in the context of digitalization, recognition of inventories, their classification, and valuation. Methods. For the study, we used the methods of observation, systematization, generalization, and analysis of digital approaches to forming information about stocks. Results. The article clarifies the classification of inventories and proposes a new accounting item, namely – Software, digital products, monitoring tools, and other digital inventories. Conclusions and Relevance. Digitalization of agriculture involves the implementation of information and communication technologies, as well as the use of drones, agrobots, sensors, data analytics, the Internet of Things (IoT), artificial intelligence (AI), and other tools. Therefore, it would be appropriate to allocate within inventories new accounting objects – Software, digital products, monitoring tools, and other digital inventories, which are characterized by functioning over a period of one year or an ordinary operating cycle. This will help in integrating with Internet technologies and digital interfaces to improve the inventory management system. The research results can be used in the practical activities of dairy farming enterprises in organizing accounting for inventories, warehouse accounting, and conducting inventories, as well as in the educational process when studying the disciplines Financial Accounting, Financial Reporting, and Digital Technologies in Economics.
Keywords: inventory management, digital transformation, software and digital products, monitoring facilities, digital inventory
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