Inventory as a tool for assessing and preserving the property potential of an agricultural enterprise

The article emphasised the importance of inventory as a means of assessing and maintaining the property potential of agricultural enterprises amidst increasing business risks and environmental instability. The purpose of the study was to deepen the theoretical and methodological foundations of stock management in agricultural enterprises from the perspective of its functional significance in property potential management. The study’s methodology included general scientific and specialised methods, such as analysis and synthesis, observation, generalisation, grouping, and the institutional approach. The study examined the composition and structure of property potential in agricultural enterprises, identified the specific features of inventory for individual asset groups taking into account sectoral characteristics, and systematised the functions of inventory the main risks of property potential loss into organisational, accounting, technical, and external categories and proposed effective, inventory-based mechanisms to limit them. Additionally, the study developed methodological approaches to differentiate inventory procedures, considering the specifics of biological assets and production stocks. The necessity of a differentiated, risk-oriented approach to organising inventory procedures was substantiated. The practical significance of the results lies in the possibility to use the recommendations to strengthen internal control, plan asset renewal strategically, and improve property management efficiency in agricultural enterprises