Організаційно-методичні засади аналізу запасів для потреб управління підприємством

Abstract

The provision of an enterprise with production stocks and their rational structure and efficient use determine the continuity of the production process at the enterprise, contribute to the manufacture of the required volume of products, and save money on working capital investment. Therefore, the analysis of availability and efficiency of production stocks is relevant at all stages of production. The study identifies the problems that arise in the course of stock management, which, in particular, include the following: the accurate calculation of cost per unit of products; the high-quality inspection of the actual condition of the stocks stored at warehouses; the selection of an optimal portfolio of contractual obligations for the supply of the stocks; and the selection of economically justified balances at the warehouse. This paper considers the organizational aspects of the analysis of stocks of economic entities and offers the improved flow chart for the organization of an analytical process of stocks that can be used in the stock management process at the enterprise. The model proposed in this paper can be described using the following stages: the forecast of future sales; the calculation of the required quantity of stocks to meet the needs of the forecast demand for manufactured products; the determination of the reserve stock amount and forecast of the volume of purchases of stocks in view of the above mentioned values; the compilation of an order portfolio and analysis of performance of the generated model.In order to improve stock management, the stock-need model is developed at the enterprise, which allows determining the basic need for raw and consumable materials required for the manufacture of a certain type of products to meet the sales needs.