摘要：Inventory control is the most effective internal control procedure, as it allows knowledge of reality,discovery of possible shortcomings and other forms of waste,contributing to a great extent to the integrity of the economic entity's patrimony. In order to properly address inventory gaps, the Inventory Committees will get complete explanatory notes from the managers,which will show the nature of the shortcomings,losses, depreciations and circumstances of their production. On the basis of the explanations received and other documents and facts investigated,the inventory committees formulate conclusions and propose concrete measures to the management's attention,which are to be adopted (offsets, perishables,imputations,decreases in management).
关键词：inventory differences;inventory control;compensation; perishables;accounting of differences.
