From an accounting standpoint, supplies are an important part of corporate assets. Their characteristic in feature is that in the manufacture of once consumed. It can charge for them either method A or method B. In method A on the acquisition of stock is recognized, in method B are charged directly to consumption. This article aims to introduce students or businessmen from Anglo-Saxon countries with our understanding of inventory, with the way in the Czech Republic on inventory charges. A very important activity is the in-house inventory management. Inventories must satisfy the economy and at the same time meet the needs of customers. In all well-off businesses is inventory control system controlled by software that monitors the border of insurance stocks. In the event that the value at a particular material stock, and the stock level below the lock, the computer immediately alerts to the need for rapid order. Czech companies stocks are mostly optimized by methods ABC and JUST IN TIME.