Ensuring reliable financial information through inventory procedures: implications for sustainable agribusiness development

Abstract

The paper examines the role of inventory procedures in ensuring reliable financial information as a foundation for the sustainable development of agribusiness. It is demonstrated that under wartime challenges, inventory extends beyond a technical verification of assets and liabilities, evolving into a strategic management tool. The key functions of inventory – control, accounting, analytical, and forecasting – are identified, along with their practical importance for agricultural enterprises. The study argues that properly organized inventory ensures transparency of financial reporting, enhances investor and partner confidence, facilitates resource mobilization, and strengthens competitiveness. Particular attention is paid to its relevance in wartime as a mechanism for recording damages and providing documentary evidence of losses for compensation purposes. The findings indicate that inventory results have not only economic but also social and environmental significance, as they contribute to fostering a culture of responsibility, reducing resource losses, and promoting rational use of natural assets. The conclusion emphasizes the need to consider inventory as a multidimensional element of the strategic management system for sustainable agribusiness development.