Goods is a critical asset part of commercial enterprises. In order to commercial enterprises maintaining production and business operations and development, they should have commodities. However, during study of situation for inventory accounting in commercial enterprises in the province of Thai Nguyen city is limited in the accounting work of financial inventory such as organizational work of accounting voucher system, accounting work, provisioning work, the inventory work of goods in stock. As well as the work in management accounting related to issues of inventory estimation, estimation of consumption, estimated final goods, etc. To solve partially the aforementioned limitations, according to the author, it is necessary to implement well solutions in order to the inventory information provided by accountants really helpful and effective in managing inventory at commercial enterprises.