Аннотация
Abstract. In the context of increased instability of the market environment and increasing requirements for international reporting, the need to implement risk-oriented approaches to inventory management at processing enterprises is becoming more urgent. The need for a transition from traditional accounting to integrated inventory management based on IFRS principles, BI analytics and process automation is substantiated. The developed model takes into account internal and external risks, covering aspects of logistics, IT infrastructure, personnel and strategy. SWOT analysis, ABC analysis and visualization of flows based on Power BI became the basis for the implementation of a system aimed at reducing losses and enhancing strategic transparency. The object ofthe study is the inventory managenent system of «Qarmet LLC Recycling». The purpose of the work is to develop and test a model of risk-oriented inventory management (ROIMM), integrating IFRS (IAS 2) tools, ABC analysis, P × Irisk assessment and digitalization elements. The methodological base includes methods of comparative analysis, visual modeling, factor classification of risks and strategic interpretation. The scientific novelty lies in the proposal of a structured model of ROUTMZ, which ensures the transition from accounting to a strategically sustainable inventory management system based on risks. The practical significance is manifested in the possibility of adapting the model to the specific conditions of processing enterprises in order to improve the accuracy of management decisions, reduce losses and ensure compliance with international reporting standards. The results of the study include a visualized model, a risk matrix and a SWOT analysis. The conclusion presents recommendations for digitalization and the implementation of automated inventory management systems as a tool for sustainable development.