Artificial Intelligence as a Tool for Digital Transformation of Inventory Accounting in PVC Window and Door Production: Strategic Analysis and Predictive Models

Abstract

The article provides a comprehensive study of the transformational impact of Artificial Intelligence (AI) on inventory accounting systems within the metal-plastic structures manufacturing sector. The authors substantiate the transition from traditional, retrospective registration of business transactions to a proactive digital ecosystem where Al serves as the enterprise's "central nervous system." In the context of Industry 5.0, the study examines the synergy between humans and machines, which enables the evolution of accounting into a tool for strategic future modeling. Particular attention is paid to the specifics of the Ukrainian market in 2024-2025, where, amidst high volatility, material costs account for over 84% of the production cost. The work details the influence of intelligent systems on cost calculation, specifically through the implementation of weight-based IoT accounting and predictive procurement planning. Evidence is presented demonstrating that Al implementation can reduce material costs by 5%, cut accounting errors by 30%, and ensure inventory accuracy levels of 99%+. The article analyses practical case studies involving LEADCNC equipment, as well as Rheo Al and Blue Yonder platforms, which facilitate the realization of the "smart factory" concept with full digital traceability of every unit of raw material. A separate section is dedicated to legal regulation under the EU AI Act-which is critical for Ukraine's European integration and the classification of Al systems by risk level. A five-stage model for the digital transformation of an enterprise is proposed, along with calculations of economic efficiency. The study concludes the industry will transition to "fully autonomous factories," where the role of the accountant will transform from a recorder of historical facts to an operator of intelligent systems, requiring a high level of "Al fluency."