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Records and inventory management in the selected entity
ŠKARYDOVÁ, Lucie
This bachelor thesis focuses on the issue of inventory in the selected entity. Especially in manufacturing companies inventory forms a significant part of the current assets, and that is why it is necessary to pay adequate attention to them. The aim of the thesis is to analyse and evaluate records, accounting, valuation and management of inventory in the selected entity and to suggest possible changes that lead to an im-provement within the inventory area. The theoretical part defines inventory, its division, valuation when bought and when discarded, inventarization, inventory records and accounting using method A or method B. Further on, inventory management and its financial analysis is mentioned. In the conclusion of theoretical part, inventory is described from the perspective of management accounting. The practical part first introduces the selected entity. Subsequently, analysis within valuation, records, accounting and inventory management is carried out. Using chosen ratio indicators, financial analysis of inventory is realized. The conclusion of the thesis evaluates the current inventory situation in the selected entity, and where there are shortcomings, suggestions of improvement are presented.
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