The role of integrated information systems in automating commodity operations accounting: the case of world experience

Abstract

This article examines the automation of inventory accounting in trading enterprises based on international experience. In particular, the inventory management practices of leading global companies, Walmart and Amazon, are compared with the conditions prevailing in Uzbekistan. Walmart's artificial intelligence-based system has enabled the company to achieve more than USD 55 million in capital savings in 2025, while Amazon has implemented a system for individually tracking each product without deviating from its internal policies and principles. At the same time, while approximately 89% of large enterprises in Europe operate using ERP systems, accounting in a number of small and medium-sized businesses in Uzbekistan is still carried out manually, that is, in paper-based form.