The article is devoted to the problems of inventory management in business. The author has developed a commercial approach to the nature of goods, and the inventory of them is considered within this range. He has described a functional approach to business, which reveals its commercial and scientific methods, where in the first case there have been used production and marketing approaches to the processes of sale (commodity approach), and in the second case — logistic and marketing approaches to business (commercial approach). The differences in classification between the commodity and commercial inventory have been defined. The theoretical approach to the business analysis and functional aspect of the business, which divides it into six basic functions: financial support, logistics, personnel and information management, purchasing of goods, sales of goods and services have been considered. Thus, it is possible to formulate the model of the inventory management dependence on commercial activity functions.
Keywords: inventory management, commercial activity, commercial approach, merchandising approach, business functions, goods, trade, commercial enterprise.
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