The term Inventory Control is used to cover very different functions and is related only in that it requires the maintenance of good inventory records and both receipts and issues by these functions. This is interpreted as accounting and business management. Inventory accounting deals with the proper recording of the receipt and consumption of materials and the flow of goods from the factory to the finished warehouse and finally to the customer, securing a company's property in the form of raw materials. semi-finished products and semi-finished products. Inventory management is concerned with maintaining inventory at optimal levels given the company's operational needs and financial resources. The goal of inventory management is to enable companies to separate the processes of purchasing, manufacturing and distributing primary products. Inventory is a component of a company's working capital and constitutes its checking account. Inventory is also considered the source of almost all cash. The aim is to achieve efficiency in areas where cost plays a significant role.