The aim of the paper is to present the problems of decision-making in the field of inventory management of the cement sector in Poland. In the first part of the paper there have been characterized the problems of taking managerial decisions in the enterprise and there have been presented the instruments of decision-making in inventory management. In the empirical part there has been shown the technical and economic progress in the cement sector and the leading directions of development of the cement industry in Poland. There has been carried out the assessment of the economic situation of the cement sector in Poland and the quantification of decisions in the field of management of the selected operational inventory in the investigated company of the cement industry. In the final part of the paper there have been presented the prospects for development of the cement sector in Poland. The applied research method is descriptive analysis, trend analysis and inventory audit. Inventory audit is to verify the efficiency of management of operational inventory in the investigated enterprise.