Analýza procesu inventarizace a vypořádání inventarizačních rozdílů ve vybrané obchodní společnosti

Abstract

This bachelor’s thesis examines the inventory process and the reconciliation of inventory discrepancies in a selected commercial company. The thesis is divided into a theoretical and a practical section. The aim of the theoretical section is to describe the inventory process, define basic terms, distinguish between different types of inventory counts, and subsequently define the reconciliation of inventory discrepancies. The objective of the practical part is to characterize the selected commercial company and subsequently analyze the inventory process and the reconciliation of inventory discrepancies. The aim is also to identify the causes of inventory discrepancies and propose possible measures to prevent their occurrence. The analysis of the inventory process and the reconciliation of inventory discrepancies was conducted at three selected business locations of the company over a three-year period. Using a comparative method and an analysis of the utilization of natural loss standards, the effectiveness of these standards and of the individual business locations was evaluated. The results of the analysis show that the selected retail company reports inventory discrepancies only in inventory, and in most cases, the amount of these discrepancies is covered by natural loss rates.