Accounting has a history that is usually discussed in terms of a landmark event: the invention and diffusion of double-entry bookkeeping processes. Paul Garner and Atsuo Tsuji (1995) report that the first printed treatise on accounting in the world is the Summa de Arithemetica, Geometria, Proportioni et Proportionalita written by, Inventory management is an important element and a key strategy for success in business. Normally, inventory represents the main and highest cost item in any trade or business. Obviously, inventory management strategies will help the system continue to evolve, such as controlling tracking and keeping detailed lists of everyone. This study proposes a simulation of the inventory system in a supermarket. The simulation model is developed, tested and analyzed using the popular Arena software. The performance measure used for the survey is inventory level, and it is directly related to total cost, reorder point, and service level.Results. The multi-case study helps to understand how the holding cost parameter is currently calculated by industrial managers and to what extent the difference between manual and automated automatic warehousing systems impacts on the definition of the inventory cost structure . The lessons learned from the ten case studies prove that,