Actual problems of innovative economy and law

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The effectiveness of goods control in the enterprise management system based on ABC analysis

# 30 140-143 Download/view the full text of the article

УДК: 657.6:658.15

DOI: https://doi.org/10.36887/2524-0455-2026-1-30

Nord Ganna
Doctor of Economics Sciences, Professor, Director of the Educational and Scientific Institute of Postgraduate Education of the Petro Mohyla Black Sea National University
Petro Mohyla Black Sea National University
https://orcid.org/0000-0001-6792-9883
Rudenko Nataliya
Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Auditing Petro Mohyla Black Sea National University
Petro Mohyla Black Sea National University
https://orcid.org/0000-0003-0500-9189
Kolevatova Alona
Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Auditing Petro Mohyla Black Sea National University
Petro Mohyla Black Sea National University
https://orcid.org/0000-0003-0500-9189

Published: 19.01.26

In modern enterprise management, goods are traditionally considered objects of accounting, storage, and sale. At the same time, it is at the stage of control of commodity resources that a significant part of the management risks associated with losses, inefficient use of working capital and distortion of accounting information are formed. Under such conditions, control of goods ceases to be an auxiliary procedure and becomes an independent tool for influencing the enterprise’s effectiveness. Modern management systems are characterized by an increase in the volume of accounting data, the complexity of commodity flows, and increased requirements for internal control. This necessitates not only the implementation of control measures but also their systematic evaluation from the standpoint of the expediency, direction, and effectiveness of their use of control resources. ABC analysis is a traditional analytical tool for processing accounting data and can be adapted to assess the effectiveness of goods control. Its application allows you to differentiate control efforts according to the economic significance of commodity items, thereby increasing the validity of management decisions. The purpose of the article is to substantiate methodological approaches to assessing the effectiveness of goods control within the enterprise management system using ABC analysis. In the process of the study, methods of comparison, analysis, theoretical and logical generalization were applied. The methodological basis was the dialectical research method. As a result of the study, the tools for assessing the effectiveness of goods control in the enterprise management system were systematized, and the feasibility of using ABC analysis as a basic analytical method was substantiated. It was established that traditional approaches to goods control are largely formal in nature and do not account for the economic significance of individual product positions, thereby reducing the managerial value of control results. It is proposed to adapt ABC analysis to assess the effectiveness of goods control by grouping control measures into A, B, and C, depending on their impact on the enterprise’s financial results. It has been proven that the concentration of control resources on group A goods increases internal control efficiency, reduces losses, and rationalizes control costs. Practical aspects of ABC analysis confirm its integration with other management tools, in particular KPIs and internal audit, which help increase the transparency and validity of management decisions.

Keywords: enterprise management system, accounting, goods, control, ABC analysis, integration.

References.

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Quote article, APA style

Nord G. , Rudenko N. , Kolevatova A. The effectiveness of goods control in the enterprise management system based on ABC analysis. Actual problems of innovative economy and law. 2026. №1. 140-143 pp. https://doi.org/10.36887/2524-0455-2026-1-30

Quote article, MLA style

Nord G. , Rudenko N. , Kolevatova A. The effectiveness of goods control in the enterprise management system based on ABC analysis. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-1-30