The basis of any commercial enterprise is the purchase and sale of goods or services; hence the importance of inventory management. This accounting management will allow the company to maintain control in a timely manner, as well as to know at the end of the accounting period a reliable statement of the economic situation of the company. Inventory constitutes the current asset items that are ready for sale, i.e. all the merchandise that a company has in its warehouse valued at acquisition cost, for sale or productive activities. By means of the following research work, some basic concepts of everything related to inventories in a company, methods, system and control will be presented.