The formation of the digital economy and the information society requires a revision of traditional concepts of business management. The growth of the assortment and nomenclature of material values, a complication of their accounting reflection in the enterprises of logistics business necessitates the implementation of a new logistics system of chaotic storage. The article substantiates the expediency of the evolutionary replacement of the technology of automated identification of material values (bar code for radio frequency) in the conditions of organization of warehousing on the principles of chaotic storage, which requires improvement of accounting at modern enterprises. The purpose of the scientific research is to develop organizational and methodological provisions for the accounting of material values at the warehouses of enterprises in the conditions of implementation of a logistic system of chaotic storage and the use of radio frequency identification technology to optimize the automated warehouse management. The experience of the chaotic storage of material values by Amazon Corporation and the systematization of literature sources for the introduction of a new concept of logistics flow management showed the lack of scientifically reasoned proposals and practical developments in the automation of accounting of storage and movement of material values. The peculiarities of the organization of accounting and management of the movement of material values in the logistic system of chaotic storage are investigated in the article. The documentation procedure and documenting the logistical operations of the movement of material values using radio frequency identification technology have been developed. The technique of inventory control over the storage of inventory objects in the conditions of automation of warehouse management has been improved. The choice of the method of the identified estimation of receipt and disposal of material values for optimization of the warehouse stocks of the enterprises in the logistic system of chaotic storage is substantiated. The practical significance of the conducted research lies in the possibility of implementing a logistic system of chaotic storage with the use of technology of radio frequency identification of material values at enterprises, which will provide: automated without the direct participation of accounting personnel collecting accounting data on the movement and storage of material values; permanent automated inventory of objects to control their storage; optimization of management of logistic processes based on the use of robots-conveyors for the automated movement of inventory from warehouse positions to destinations; electronic documentation and documentation procedure in the warehouse accounting system of enterprises; reducing inventory levels with lost consumer value (shelf life) or low market demand, etc. The results of the study may be useful for enterprises that are focused on innovative management techniques, regardless of ownership, size of business or industry.
Keywords: accounting, automation of accounting, management, material values, logistics, radio frequency identification technology, RFID, chaotic storage, «Amazon»
JEL Classification: M10, M40, M41.
Cite as: Zadorozhnyi, Z.-M., Muravskyi, V., Pochynok, N., & Hrytsyshyn, A. (2020). Innovation management and automated accounting in the chaotic storage logistics. Marketing and Management of Innovations, 2, 313-323. https://doi.org/10.21272/mmi.2020.2-23