Of azerbaijan high technical educational institutions

PAHTEI 
PROCEEDINGS OF AZERBAIJAN HIGH TECHNICAL EDUCATIONAL INSTITUTIONS 
VOLUME 27 ISSUE 04 2023 
E-ISSN: 2674-5224 
Accounting for all factors in the logistics of organizations and enterprises, as well as the need to 
solve the tasks set, also required structural transformations, expressed in the unification of the 
functions of logistics management, warehousing, marketing and sales under a single management. 
Acting jointly, within the framework of the organization's material resource management system, 
the warehouse management system is aimed at meeting the demand of the organization's divisions 
in multi-product inventories necessary for the uninterrupted production process with maximum 
work rhythm and minimum total costs at any time (Deller A., 2013: p.78–80). 
The control object of the system is the procurement process in the warehouses of the organization: 
receipt and issue of materials; storage, placement of materials inside the warehouse; search for the 
necessary materials; intra-warehouse movements, etc. 
The main functions of the warehouse management system are: forecasting, planning, accounting, 
control and regulation. 
In real time, the functions of the warehouse management system are detailed by managed 
positions, and the level of detail should not be less than the level of detail of the inventory list. 
These functions are very closely related to each other and to other management systems in the 
organization. 
A necessary condition for maintaining the production process at the enterprise is the availability 
of a warehouse with a sufficient amount of inventories. To carry out the production process, a 
manufacturing enterprise must have in stock the necessary stocks of raw materials, materials, fuel, 
building materials, spare parts, and other production stocks (IFRS, 2010: p.127). 
Consequently, inventories are a significant part of the assets of a manufacturing enterprise, they 
occupy a special place in the composition of property and dominate in the cost structure of 
enterprises in various fields of activity; as well as in determining the results of economic activities 
and in covering financial information. 
This, in turn, requires complete, reliable information about the presence and
movement of inventories, which can be provided by a properly organized warehouse management 
system, which generates and interprets the entire information flow base provided by various 
market systems for effective inventory management. 
The wider introduction of computer accounting in the process of processing primary documents 
may be one of the most effective ways to improve primary accounting. To this end, it is necessary 
to automate warehouse accounting, which will make it possible to mechanize the processing of 
information on the internal movement of material reserves, reduce the likelihood of errors when 
transferring information from primary documents to accounting registers, and also reduce the 
amount of primary accounting documentation, which, in turn, , will help to improve the accuracy 
and efficiency of accounting for the movement of material assets at the enterprise. 
This is also facilitated by the streamlining of primary documentation, the widespread introduction 
of standard unified forms, an increase in the level of mechanization and automation of scientific 
and computational work, as well as the provision of a strict procedure for the acceptance, storage 
and consumption of raw materials, materials, semi-finished products, components, fuel, etc. 
limiting the number of officials who have the right to sign documents for the issuance of 
especially scarce and expensive materials. 
To ensure the safety of inventories, proper acceptance, storage, and distribution of valuables, it is 
important that the enterprise has a sufficient number of warehouses equipped with weights and 
measuring instruments, measuring containers and other devices. It is also necessary to introduce 

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