Аннотация: This article examined the features of accounting for inventories. The analysis of the effectiveness of their use in the Directorate for the repair of traction rolling stock in the West Siberian Railway was carried out. A general assessment of performance indicators is also given. Based on an analysis of the structure and efficiency of use of materials, a set of measures was developed to increase the level of materials use efficiency in the West Siberian Directorate for the repair of traction rolling stock.
Ключевые слова: Stocks, materials, efficiency, accounting, valuation, inventory, analysis.