ACCOUNTING FOR INVENTORY IN E-COMMERCE AND ITS IMPACT ON FINANCIAL PERFORMANCE
Abstract
Modern approaches to accounting for inventories in e-commerce enterprises are researched and their impact on key financial indicators is evaluated. It has been determined that automation of inventory management processes contributes to optimisation of working capital, increase of liquidity and reduction of financial risks. It has been found that inaccuracies in inventory accounting can lead to financial losses, increased operating costs and an imbalance between supply and demand. It is proved that the integration of analytical models and artificial intelligence increases the accuracy of demand forecasting, reduces the risks of shortages or excessive accumulation of products, and improves financial planning of enterprises. The aim of the article is to study the effectiveness of modern approaches to inventory accounting in e-commerce and assess their impact on the financial performance of enterprises. To achieve this goal, the methods of system analysis, comparative research and financial risk assessment are applied. It has been determined that automated inventory management systems reduce logistics costs, improve the turnover of goods and increase the accuracy of accounting operations. It is found that the integration of accounting systems with financial platforms avoids discrepancies between accounting reports and actual balances of goods, which minimises the risks of inaccuracies and financial losses. It is proved that the use of analytical algorithms for demand forecasting contributes to more efficient allocation of resources and increase in the profitability of enterprises. The practical value of the study lies in identifying approaches to improving inventory accounting, which allows enterprises to improve the accuracy of management decisions, reduce the cost of storing products and optimise financial flows. Prospects for further research include developing integrated inventory management models using artificial intelligence, improving mechanisms for controlling the accuracy of accounting data, and assessing the long-term impact of automation on the financial stability of enterprises.
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