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Introduction

Market relations, in Ukraine, require radical changes in all areas of activity. This is especially true producing industries. Company update manufacturing processes and realizable, using new technology, using economical resources, materials, details, and improving the acquisition process of implementation. Important for companies have stocks that is both effective functioning factor and element for mobilizing financial resources. Become actual effective inventory management.

Theoretical bases of formation and use of inventories contained in the writings of scholars such as FF Efimova, PS Armless, AM Gadzhinsky SF Goals, VI Efimenko, NS Pushkar, NM Tkachenko, IA Blank, IB Shvets, Y. Ponomarev, O.V.Kirnos, O.V.Tkachenko etc..

Relevance of the topic

Background research is that stocks have a special place in the property and dominant position in the cost structure of enterprises in various sectors in determining the economic performance of the enterprise and in light of information about its financial condition. In this situation, improve the timely and reliable building control and planning inventory levels plays an extremely important role. In the process of transition and the development of a market economy emerged as serious challenges requiring urgent solutions, issues of standardization in industry somehow naturally took a back seat and just lost its relevance. The interest has waned to the norms and increased erroneous tendency that you can live without any regulations.

The goals and objectives of the study

The purpose of the tereotichne rationale, the development of methodological principles and the development of practical guidelines for effective management of the enterprise inventory spot.

The main objectives of the study:

  1. Scientific and methodologically sound economic nature reserves, as a control object.
  2. To expand the system of classifications of stocks, whether their abundance.
  3. To establish the causes of stockpiling in the enterprise.
  4. Consider the inventory management of the enterprise as a specific function of management in the enterprise management system.

The object of study: process of inventory management in the enterprise.

Subject of study: factors affecting the management of inventories, their cause-effect relationships and system management.

1. The theoretical aspects of inventory management in the enterprise

The first section of the master's work with the essence of stocks, the need for their existence in the enterprise and system management. Stockpiled – it is an integral part of the production activities, which engage without significant reserves impossible. The volume of inventories are directly dependent on the nature and scale of production, the level of saturation of the market with goods, etc. For example, increasing the size of stocks may be caused by the growing scale of production and uneven, insufficient saturation of the market with material resources, as well as non-compliance of obligations. Creating a larger than necessary inventory has some significant disadvantages which prevent production efficiency.

Thus, a detailed analysis by defining the essence of the economic category of "reserves", allows us to consider them as a commodity and manufacturing resources necessary for the expanded reproduction of the service sphere of immaterial production and meet the needs of the population, which are stored in warehouses or other places with a view to their later use in certain areas of operations.

The effectiveness of the reserves affect the state and dynamics of the assets of the business, their turnover and profitability, and the structure of the sources and terms of financing inventory – to the level of financial stability. Therefore important for any enterprise is an effective organization of the process of inventory management. [5].

Inventory management system in the enterprise - a set of rules and control methods by which you can control inventory levels and determine what is necessary to support what it is advisable to replenish the stock and what would be the amount of the order.

Inventory planning is to determine the necessary amount of resources, materials, components, parts, finished products for a specified planning period. The planning process should be implemented consistently with all aspects of the enterprise.

Organization of inventory management is the process of improving the existing organizational structure and the structure of storage facilities, improving relationships with purchasing department, production department and sales department, as well as compositions of different levels.

The motivation is to encourage the workers, using both material and moral incentives.

Inventory control is to assess the achievement of the planning inventory, use, performance objectives, identifying gaps, standard deviation indicators for the stock company, failures in the replenishment of stocks and other unintended negative actions that have occurred as a result of the neglect of all the aspects and their causes , elimination, elimination of the accumulation of errors, reducing costs, overcoming organizational problems [2].

2. Methodological aspects of inventory management in the enterprise

The second section of the master's work "Inventory management at the enterprise" review existing methodological approaches to stock management in the enterprise.

The research literature [3]showed that for the efficient management of production reserves are being used in a variety of approaches, including analysis of material costs, rationing, the optimization of the size and time of the order, the logistic concept.

Analysis of the material costs is essential for effective financial management. Inventories may constitute a significant share not only an asset, but also on the whole of the assets of the enterprise. This may reflect the fact that businesses have difficulty in marketing their products, which in turn can be caused by low-quality products, a violation of the production technology and the choice of inefficient methods of implementation, lack of study of market demand and market conditions.

According to G. Savitskaya [3], for effective inventory management businesses need to analyze the use of material resources, which includes:

1)The analysis of security companies and inventory;

2) an analysis of the utilization of material resources. Such analysis will identify specific problems that exist in the field of logistics management company.

Current problems related to the management of physical and financial flows of the company is addressing a tool such as rationing. The presence of sound regulatory framework with the reserves formed over the entire specified nomenclature used on the material resources of the enterprise, takes into account the prevailing conditions and the specifics of supply and marketing, allows you to:

Improve the efficiency of inventory management businesses are also possible through the use of the concept of logistics. Art. Volodin in his paper states that the use of the logistic approach to the problem of effective management of inventory in the current economic environment, allows you to manage industrial stocks on a strategic level. Logistics is used to optimize inventory in space and in time, she coordinates the movement of inventory and ensures that the necessary materials will be provided in due time, in the right place, in the right quantity and quality desired.As a result of reduced costs of storage and the length of time in the stock of capital, to accelerate its turnover and increase the efficiency of the enterprise. [2].

The study led to the following conclusions. First, the management of industrial supplies company provides for the establishment of such a sequence of procedures and supply replenishment, that upholds the minimum total cost associated with the preparation and storage of the product, and second, determining the appropriateness of the level of inventories often comes down to a choice of order and volume replenishment, and thirdly, regulation of working capital in the company and control of established standards - one of the most important components of effective management of the enterprise as a whole. This problem is particularly relevant for medium and large enterprises

3. Recommendations for effective manipulated stocks in the enterprise

The third section will develop recommendations for effective inventory management in the enterprise and to justify the effectiveness of the proposed measures.

Conclusions

Based on the economic substance of inventories of resources and their role in the production process, a perfect organization, balance, timing and availability of a sufficient quantity of material resources companies determine the effectiveness, efficiency, and competitiveness ekologobezpechnіst its functioning.

Material resources are created by companies for various reasons, but not according to their system sooner or later begins to depend on the availability of stocks. So, all businesses, regardless of the field of production, retain some certain stock inventory, because inventories are an important link in the process of production, because in today's environment, when supply and demand are increasing, it is set up correctly from the stock to a large extent depends on the competitiveness of the enterprise.

Список источников

  1. Васютин Э.В., Методические аспекты управления производственными запасами, 2010 г.
  2. Володина Е.В. Синтез логистических систем на региональных продовольственных рынках / Е.В. Володина. – Ростов-на-Дону : Издательство СКНЦ ВШ, 2006. – 246 с.
  3. Савицкая Г.В. Анализ хозяйственной деятельности предприятия / Г. В. Савицкая. – 4–е изд., перераб. и доп. – Мн. : ООО Новое знание, 2000. – 688 с.
  4. Палий В. Управленческий учет (с элементами финансового учета) / В. Палий. – М. : ИНФРА-М, 1997. – 360 с.
  5. Кодацкий В.П. Пути эффективного управления оборотными активами промышленных предприятий В.П. Кодацкий // Актуальные проблемы экономики. – 2008. – № 4. – С. 150.
  6. Приймачок А.Н. Учет производственных запасов и анализ эффективности их использования: автореф. дис. на соискание наук. ступеня канд. екон. наук: спец. 08.06.04 «Бухгалтерский учет, анализ и аудит» / О.М. Приймачок. – Киев, 2011. – 24 с.
  7. Слипачук О. Управления запасами. // Справочник экономиста. – 2011. – № 6. – С. 73–76.