Accounting and Auditing Research

Accounting and Auditing Research

Optimization and controlling of inventory under uncertainty with dynamic system

Document Type : Original Article

Authors
1 Ph.D Candidate, in Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
2 Associate Prof., Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Prof., Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
4 Associate Prof., Department of Management,, Najaf Abad Branch, Islamic Azad University, Najaf Abad, Iran
10.22034/iaar.2025.481561.1770
Abstract
Inventory control is to ensure that inventory levels are maintained. The purpose of inventory control is to check and maintain a level of inventory, which shows the costs related to inventory. In inventory control, the amount of inventory in the warehouse, the cost of goods, the costs of inventory maintenance, the amount of orders at each stage and the time of orders are of special importance. Business units manage and control the processes of the organization in a way. to determine the optimal amount of inventory at each stage and prevent accumulation in these units. If the production is done without proper planning, it will reduce the investment and increase the storage and maintenance expenses, and if the quantity and products stored may cause the products to lose new orders. For this reason, it is very important to determine the optimal amount of inventory at each stage of production and at the stage of packaging and storage. The information related to the Kodal system was extracted from the financial statements of the company. Investigations show the accumulation of inventory and the difference between the amount of production and sales. In this article, using the dynamic system method, optimization of existing goods, interest expenses and storage expenses, as well as expenses related to ordering in Isfahan Iron and Steel Company. let's pay The results obtained by using this system show that this method can handle all inventories and optimize the quantities and reorder points of the existing goods.
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Articles in Press, Accepted Manuscript
Available Online from 26 August 2025