Find in Library

Value is seen a a starting point of the economic consideration of each entity occurrence. Though, at first sight, it must represent natural components expressed in terms of price, it may not always be the case. This study shows the role of inventory in the formation of the value of balance of a business entity as well as formal methodological feature of this value and analytical instrument. Taking into account all the significant features of the balance, we will present the inventory balance in the light of business policy against the shortcomings of bookkeeping balance.