Анализ влияния эффективности использования материалдьных запасов на величину материальных затрат

Abstract

The most important condition for maintaining the competitiveness of an enterprise in any industry and field of activity is the ability to use the assets or resources at its disposal as efficiently as possible. Material and production stocks occupy a significant share in the structure of assets. Material stocks form the material (material) basis of the product for the production of which they are used. For manufacturing enterprises, it is important to increase the efficiency of the use of raw materials and basic materials, since these costs make up a significant part of the structure of the cost of production. A slight reduction in material costs during the production of each unit of production allows you to get a significant effect. The state and efficiency of the use of material reserves, as the most significant part of working capital, is one of the main conditions for the successful operation of a manufacturing enterprise.The main indicators that characterize the efficiency of production in terms of the use of material resources are material consumption and material output. Reducing the material consumption of products characterizes the economical use of all types of resources and ensures production growth and cost reduction. Economic analysis is an integral part of the information base on the state and use of material reserves, which deepens the search for reserves to increase production efficiency. The article deals with the main aspects of inventory analysis and its methodological support. On the basis of special methods and techniques (factor analysis, coefficient method), the results of the analysis of the efficiency of the use of material resources on the basis of general and particular indicators of material yield and material intensity are presented. The main directions of improving the planning of material consumption of production and control of material costs are considered on the basis of the introduction of progressive norms for the expenditure of material resources; improving the efficiency of the use of production waste; improving analytical work at the enterprise in order to assess the timeliness of providing the enterprise with material reserves and the efficiency of their use (factor analysis of material output).