ВИКОРИСТАННЯ ЦИФРОВИХ ІНСТРУМЕНТІВ ПРИ ПРОВЕДЕННІ ІНВЕНТАРИЗАЦІЇ ОБ’ЄКТІВ ОБЛІКУ

Introduction. The development of the digital economy has left its mark on all areas of activity, including accounting processes. The theoretical and practical foundations of accounting are also undergoing significant changes. Accounting tools must be in line with modern realities. Enterprises automate the collection and registration of primary information using modern measuring instruments, which ensures the documentation of business transactions exclusively in electronic form. The article discusses the need to ensure the reliability of accounting indicators and prevent possible deviations by means of inventory, one of the main methods of accounting and control. The purpose of the article. To study and improve the digital tools used in the inventory of accounting objects at business entities of various types of activities. Methods. The methods of abstraction, analysis, logical, theoretical, generalization and comparison were used in the study. The research is based on the dialectical method. Results. The transformation of accounting in accordance with the new needs of society is a necessary stage in its development. Changes and improvements in the accounting methodology will help not to lose its relevance in the era of universal digitalization. The complexity of the inventory and its labor intensity is explained by the need for a set of preparatory and organizational actions, extensive documentary support, involvement of significant human resources in control procedures, and the multidimensional scope of application. With the ever-increasing range and assortment of inventory items on the market, the number of accounting items is growing, which in turn requires significant time spent on control procedures. Inventory at the vast majority of enterprises is characterized by a statutory procedure and frequency. Conclusions. The use of digital identification technologies in inventory procedures will reduce labor and working time costs, increase the efficiency of such procedures, ensure timeliness and efficiency of inventory, and reduce the likelihood of abuse.