Author: Yo’ldoshev, Suxrob Rustam O’g’li

Annotation: Inventories range from 30% to 90% of the company's working capital, depending on the area of activity. The financial and economic condition of the enterprise largely depends on the efficiency of the use of inventories of this commodity. The role of inventories in the continuous production process of any manufacturing enterprise is very important. Inventories, unlike fixed assets, transfer their full value to the cost of production in a single production process. Therefore, the mobility of working capital depends directly on the efficient use of inventories. The total amount of working capital for the company is determined by the higher organizations, ie the relevant ministry

Keywords: Commodity inventory, Enterprise, raw materials, supplies, warehouse, accounting, expenses, reporting, audit.