The article deals with the methodical and practical problems of inventory management in the agricultural enterprises. The state of the organization of the primary account operations in relation to the results of the conducted inventories was investigated. Some problems with their conducting organization and drawing up of the results are revealed. The ways of inventory organization improvement in agrarian formations are offered.

The scientific novelty consists in strengthening the theoretical substantiation and the development of methodological approaches and proposals for improving the implementation of inventory in new agricultural enterprises.

With the reform of the existing and the emergence of new agricultural enterprises of a market type, there is a need for timely and reliable information for the adoption of sound management decisions, as well as for the preservation of assets that already have a specific owner.

In this regard, there is an objective need in the accounting method, which would ensure this need – inventory.

The main purpose of the inventory is to establish the reality and compliance of the accounting data with the actual availability of the enterprise assets, the reality of liabilities and receivables.

Organization of inventory requires solving a number of tasks. An inventory methodology should ensure its quality. And for this purpose it is necessary to ensure:

- creation of a qualified inventory commission and qualitative selection of its members;

- preparation of the plan for inventory work;

- suddenness of the inventory;

- consistency of the inventory process, (sealing of storage sites, checking the correctness of the operation of weighing instruments, receiving the latest reports taken from financially responsible persons with the appropriate subscription);

- observance of counting values rules;

- thorough registration of inventory documents;

- efficiency of determining the results of inventories.

In our opinion, such work should be carried out immediately so that in the near future the owner could feel the effect of inventory.

We believe that a significant improvement in inventory work can be achieved through better use of opportunities and methods of economic analysis. For example, by analyzing the cost of inventory with additional income received from the reimbursed material damage, you can determine the effectiveness of inventory. After analyzing the inventory materials, namely the quantity recoverable and non-recoverable deficiencies, it is possible to identify the effect of inventory results on the financial condition of the enterprise. Because non-compliance leads to a reduction in the company's working capital.

Computerization of accounting and inventory reduces the half-time of inventory, eliminates the probability of errors in nomenclature numbers, prices and other details and prevents distortion of the results.

Failure to conduct an inventory or its conduct with violations leads to loss of monetary and material assets, litigation. Also, financial reporting data, compiled without an inventory, may prove to be false, which may lead to the calculation of fines and penalties provided for by the tax law.

The role of inventory in a market economy in agricultural enterprises is increasing. After all, inventory management allows timely and efficient solving of problems in the activity of agricultural enterprises and provides for obtaining complete, reliable and unbiased information about the availability and condition of assets, equity and liabilities; the possibility of control by the owner in the presence and condition of the leased or unpaid use of property, and so on. Inventory acts as an important element of the method of definition agrarian formations.

Keywords: inventory, actual availability, surpluses, shortage, natural losses, mistakes, loss, traumas, abuse.