IMPROVING THE SCIENTIFIC AND METHODOLOGICAL APPROACHES TO THE FUNCTIONAL CLASSIFICATION OF INVENTORIES IN COMMUNICATION ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.21195684Keywords:
inventories, classification, functional groups, telecommunications enterprises, network infrastructure, subscriber sales inventories, accounting, stocktaking, audit risks.Abstract
The article examines the improvement of scientific and methodological approaches to
the classification of inventories specific to telecommunications enterprises. The views of economists on
inventory classification, as well as the classifications provided in National Accounting Standard No. 4
and IAS 2, are critically analyzed. It is substantiated that these approaches are mainly based on the
industrial production paradigm and do not fully correspond to the service-infrastructure nature of the
telecommunications industry.
As a result of the research, a scientific and methodological approach is proposed for classifying
telecommunications inventories into five groups based on their functional role in the network and economic
substance: network infrastructure inventories, subscriber sales inventories, installation materials, repair spare
parts, and auxiliary consumables. Based on empirical data from Uzbektelecom JSC for 2022–2025, the
practical significance of the proposed classification for organizing accounting, inventory valuation, stocktaking,
and identifying audit risks is revealed.
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