| | | | PROBLEMS OF MODERN ECONOMICS, N 1 (77), 2021 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Konopliannik T. M.
Chair of Auditing and Internal Controlling, St. Petersburg State Economy University, PhD (Economics), Professor
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| | | The article focuses on resource theory in the context of the present-day digitalization of economy and distinguishes some controversial issues related to the control over the organization’s resources through inventory. Thematic issues are discussed with regards to the principles of resource theory (E. Penrose, M. Rubin, B. Wernerfelt, J. Barney) and R.Grant’s resource-based model. The authors analyze and demonstrate the connection between the efficacy of controlling measures with digitalization and automatization of inventory taking as one method of resource controlling. Result of the study allow to argue for the necessity to implement progressive and efficient methods of inventory taking to control the organization’s resources. | | Key words: resource theory, management, resource model, risks, resource control, inventory taking, automatization, reliability of reporting, organization’s reporting | | Pages: 82 - 85 |
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