Material inventory plays a pivotal role in the organizational context, significantly contributing to efficiency and competitiveness. Moreover, the implementation of this process allows managers to maintain operational efficiency and enhance performance by providing comprehensive control over material inputs, storage, and withdrawals. This article aimed to develop a study on the utilization of material inventory within organizations. To achieve this, a descriptive, qualitative, and exploratory research approach was adopted, conducted through a systematic review on the SPELL data platform. Content analysis was employed to examine the data. The results of this investigation indicate that a substantial portion of companies do not fully grasp the importance of implementing the inventory process. However, there is a noticeable increase in interest in optimizing processes and reducing costs. Thus, this study offers pertinent data that contribute to a more robust understanding of the significance of material inventory and its impact on business operations.