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INTRODUCTION

Profound changes in the Russian economy, taking place in the course of reforms, put enterprises in front of the need to adapt to modern economic conditions. The success of a company in the market depends on the degree of customer orientation, i.e. on how competently and accurately, the company satisfies effective demand. The difficulty is not in solving problems, but in seeing them. Inventory management theory develops methods for calculating the amount of inventory that provides the most economical way to meet future demand.

Firms tend to increase inventory turnover so that, with a smaller area of ​​​​warehouses and lower costs for maintaining inventory, they can obtain the largest volume of sales and, consequently, profit. Of course, the ideal would be to sell "on wheels", without any storage. However, such trading in many types of goods is not possible, so inventory turnover is an important criterion that is carefully analyzed by firms.

Since the turnover of stocks is directly dependent on the volume of sales, it is necessary to use all possible methods of sales promotion and acceleration, turnover of inventories.

The way to accelerate the turnover of inventories is to invest minimal funds. With an increase in turnover, the volume of sales and profits increase. At high level stocks, it should be remembered that physical and moral aging and damage during storage entail losses. Design changes, consumer preference for other types of goods, can cause obsolescence of goods. Too low stock levels are also undesirable. Due to the inevitable delays associated with the placement of orders, transportation, warehouse processing of goods, the company cannot purchase goods only at the time of receipt of the order from the consumer. Maintaining stocks at a certain level in accordance with the sales forecast contributes to the stability and rhythm of implementation.

Inventory control is carried out on the basis of the calculation of the level of inventories and the costs associated with them, in particular, the costs of current reserves.

The main management decisions regarding inventories relate to the timing and quantity of orders and affect the cost of purchased goods, the amount of costs associated with placing orders, the amount of expenses for holding stocks and the amount of damage, possible lack of stocks.

The main task of trading enterprises is to significantly increase profits and reduce the cost of maintaining inventory.

The foregoing determines the relevance of the chosen research topic.

The main purpose of this work is to study the problems and develop the main directions for improving the inventory management system of Unitrade LLC.

In order to achieve the set goal, it is necessary to solve

the following tasks:

Study theoretical basis stock management and stock types

Give brief description LLC "Unitrade"

Analyze the existing inventory management system at Unitrade LLC.

Develop ways to improve inventory management at Unitrade LLC.

The object of the study is the management of inventories in Unitrade LLC.

The subject of the study is the management of inventories in Unitrade LLC.

In the process of work, funding was used and financial statements Unitrade LLC, as well as books and articles by domestic and foreign authors.

I . THEORETICAL FOUNDATIONS OF INVENTORY MANAGEMENT

1.1 Modern Stock Philosophy

The emergence of the theory of inventory management is usually associated with the appearance in con. XIX - beginning. XX centuries the works of F. Edgeworth and F. Harris, who investigated a simple optimization model for determining the so-called economic batch size for a warehouse system with a constant uniform flow rate and periodic receipt of the stored product. For several decades, these works remained unnoticed. Fast development This theory began during the Second World War and immediately after it within the framework of a group of applied mathematical disciplines, traditionally united by the name "operations research". At present, the theory of inventory management is most naturally considered as a section of the general theory of management.

However, historically, the formation of these scientific disciplines was not the same. The theory of (automatic) control as an exact science arose in the era of the industrial revolution almost simultaneously with the main and for a long time the only object of its application - complex technical, primarily industrial, devices. Although various types of stocks have always played an important role in the life of human society, serious interest in the scientific study of storage processes appeared only in the middle of the last century. Moreover, the simplicity of these processes is apparent, and intuitive solutions are usually far from optimal, unlike most technical objects. The unreliability of intuition in the management of supply processes is associated with an evolutionarily acquired human tendency to hoard (and in these tasks, "more" is not always "better").

Stocks of various kinds play a crucial role in the functioning of any economic system and appear in almost all parts of the national economy.

Inventories are divided into commodity and production. Inventory is finished products at suppliers (sales), in warehouses and bases (warehouse). Production stocks are those that are already in the hands of consumers, but have not yet entered into the processing process. From another point of view, stocks can be classified into consumables and reserves. Consumables are designed to meet the needs of production when the timing and size of the receipt and consumption of resources do not coincide. Reserves must meet the needs of the peak of sales, insure against delays and supply disruptions, take into account the possibility of an emergency (mobilization reserve). Sometimes, in addition, the stock that is in transit between the links of the system or production phases is determined.

The main factors in the formation of stocks of finished goods are the delays necessary for:

- accumulation of finished products up to the size of shipped lots;

- completion of delivery lots, if several items are shipped to the consumer at the same time;

- packaging and packaging of products;

- registration of shipping documentation;

- loading into vehicles.

The need to reliably meet demand, supported by the serious economic consequences of short deliveries, forces to increase stocks, which leads to the temporary exclusion of significant material assets from circulation. With an unreasonable reduction in stocks, production can be stopped. The sanctions applied to the inaccurate supplier only partly compensate for the losses of the enterprise. The lack of goods needed by the population in the retail trading network revives queues that were forgotten and can lead to negative socio-economic consequences. The solution to the problems of inventory management gives inventory optimization.

It can be concluded that inventory management is a management activity, the object of which is logistics.

In the last decade in Russia there has been a constant increase in the interest of commercial structures in the theory and practice of logistics, which in developed countries world has long been practical and effective tool business. This is due to the fact that logistics technologies can achieve significant competitive advantages. They ensure the delivery of the right product in the right quantity and quality at the right place and time to a specific consumer at the best cost. The implementation of this, at first glance, simple rule allows to reduce all types of stocks of material resources by 30-50%, by 25-45% - the duration of the movement of products from the primary source of raw materials to the final consumer, reduce the cost of production and distribution of goods, speed up the turnover of the working capital of the enterprise, increase the level of satisfaction of consumer requests in the quality of goods and services.

At the beginning of this century, the perception of logistics at the level of the supply chain became widespread.

Supply chain management is a business strategy that ensures the efficient management of material, financial and information flows to ensure their synchronization in distributed organizational structures. In each link of this complex chain, losses of time, resources, money are inevitable, for example, due to too long storage, irrational delivery, expectations, inconsistent, and therefore inaccurate, planning. If all the operations necessary to deliver the product to the end user are considered as links in a single business process and managed from this position, then significant cost reductions, a reduction in work in progress and an increase in sales profitability (principle of one umbrella) can be achieved.

The concept of supply chain management is based on the thesis that companies are rather potential partners in creating final product than competitors, because they all work for the same end consumer. All participants, to one degree or another, add to the product customer value and cost. Therefore, the enterprise included in the chain, in the final analysis, bears responsibility not only within its area of ​​work, but, as in any chain, it is a link in which a "gap" can ruin the joint efforts of everyone. The failure of one (whatever it is - poor quality, high cost, delayed delivery) becomes the failure of the entire value chain. Therefore, today it is increasingly being said that it is not enterprises that compete with each other, but supply chains. Whoever offers the product or service to the end consumer faster, better and cheaper, gets a competitive advantage.

At the level of firms, stocks are among the objects that require large investments, and therefore represent one of the factors that determine the policy of the enterprise and affect the level of logistics services as a whole. However, many firms do not pay enough attention to it and constantly underestimate their future needs for cash reserves. As a result, firms typically find themselves having to invest more capital in inventories than anticipated.

Changes in the volume of inventories largely depend on the prevailing this moment the attitude of entrepreneurs towards them, which, of course, is determined by market conditions. When the bulk of entrepreneurs are optimistic about the possibilities of economic growth, they expand their operations, increase the volume of investments in the creation of reserves. However, fluctuations in the levels of the latter are not caused by investment alone. Important factors here are the quality of decisions made, as well as what specific inventory management technology is used.

More than 20 years ago, Western economists tried to establish to what extent it was possible to keep the ratio of stocks and sales unchanged. Using the “fixed accelerator” equation (J = kD, where J is the level of stocks, units, D is demand and k is the coefficient of uneven demand), they came to the conclusion that such simplest dependency does not correspond to real inventory management.

Using a larger amount of various data over a very long period and using a modified version of the specified accelerator (“flexible accelerator”), foreign researchers suggested that firms carry out only a partial adjustment of their stocks, bringing them closer to the desired level during each of the periods of production. Over a twelve-month period, the difference between desired and actual inventory levels could only be reduced by 50%. This change is explained mainly by the improvement of the inventory management system based on the use of computer technology.

At present, in industrialized countries with market economies, there is a very significant gap between the theory and practice of decision-making in this area, and it arose, primarily for two reasons. First, in the recent past, top management has focused too much on rapid sales growth at the expense of efficient inventory and production management. Secondly, many scientists and economists involved in management issues paid too much attention to the development of mathematically “pure” decision-making models that had little practical value.

These reasons were based on certain grounds. The national economy of most Western countries experienced an era of economic growth that characterized their post-war development. Growth was initially driven by vigorously covering pent-up demand that had accumulated during the war years. Subsequently, expanding consumer demand also supported high growth rates, which were also supported by the emergence of new domestic markets and markets in developing countries. In such an economic environment, it was reasonable for the management of firms to direct efforts to ensure rapid growth sales volume. Inventory management and production planning, and this period stood in the background.

In the 60s, the top management of firms was able to use the achievements scientific and technological progress. The management of the activities of firms began to be carried out on the basis of the use of computers. In this regard, the requirements for obtaining information regarding the costs of the current production activities, including the creation and storage of inventory. Inventory management and production planning began to play a more prominent role in economic activity firms.

In the 1970s and 1980s, even more important changes took place in the sphere of production, the rate of economic growth slowed down, and this led to significant changes in the market. The buyer began to demand the maximum variety of products (or maximum freedom of choice). The number of types of products required to saturate the market is becoming larger, respectively. life cycles goods - in short. All this led to the expansion of the range of goods and in many cases to an increase in production costs. Therefore, among other issues that have arisen before the management of firms, not the last place is the increase in the efficiency of the distribution of internal resources, that is, the improvement of inventory management.

In the conditions of production on the basis of an order for the current period of time (month, quarter), inventory management is of particular importance, as a result of which we will focus in this work on a comprehensive study of the problems of inventory management.

Industrial and commodity stocks are subdivided into current, insurance and seasonal.

Current stocks - the main part of industrial and commodity stocks. They ensure the continuity of production and trading process between successive deliveries.

Safety stocks - designed to continuously provide materials or goods for the production or trading process in case of various unforeseen circumstances, for example, such as:

Deviations in the frequency and size of deliveries from those stipulated by the contract;

Possible delays of materials or goods in transit when delivered from suppliers;

An unexpected increase in demand.

Seasonal stocks - are formed during the seasonal nature of production, consumption or transportation. An example of the seasonal nature of production is the production of agricultural products. The seasonal nature of consumption is the consumption of gasoline during the harvesting campaign.

The seasonal nature of transportation is due, as a rule, to the absence of permanently functioning roads.

The objective need for the formation of reserves is associated with the nature of the processes of production and reproduction. The main reason for the formation of stocks is the mismatch in space and time of production and consumption of material resources.

The need for the formation of reserves is especially important in connection with the continuous deepening of the division of labor. An increase in labor productivity occurs as a result of the expansion and deepening of the processes of specialization and cooperation, as a result of which an increasing number of enterprises participate in the process of manufacturing the final product. The need to move between them the means of production leads to the formation of an increasing number of stocks, both in size and in range.

The formation of reserves is also associated with the need to ensure the continuity of the production process at all its stages. In the process of fulfilling contracts for the supply of products and during its transportation, deviations from the planned dates and sizes of delivery lots may occur. At the same time, production should be fed regularly. Therefore, the rhythmic work of the enterprise primarily depends on the availability and condition of stocks.

The presence of stocks allows you to smoothly ensure the implementation of the established production program. The lack of materials at the enterprise due to the depletion of stocks disrupts the rhythm of the production process, leads to equipment downtime or even the need to rebuild the process.

One of the reasons for stockpiling is also the possibility of fluctuations in demand (unpredictable increase in the intensity of the output flow). Demand for any group of goods can be predicted with a high degree of probability.

However, predicting the demand for a particular product is much more difficult. Therefore, if you do not have a sufficient stock of this product, or raw materials for its manufacture in the case of a “custom-made” enterprise, the situation is not ruled out when effective demand is not satisfied, that is, the client leaves with money and without a purchase.

Bulk discounts can also lead to stockpiling.

IN modern conditions management in Russia one of the main problems of financial and economic activity of enterprises is the problem of rising prices. A significant rise in the cost of material resources necessary for the production process adversely affects the functioning of the enterprise, leads to interruptions in supply up to the stop of the production process. Thus, the investment of free funds in inventories is one of the possible ways avoiding a fall in the purchasing power of money.

On the other hand, an enterprise that has been able to foresee inflationary processes in the economy creates a reserve in order to make a profit by increasing the market price. In this case we are talking about the speculative nature of the creation of reserves.

The process of placing each new order for the supply of materials and components is accompanied by a number of administrative costs (search for a supplier, negotiating with him, business trips, long-distance negotiations, etc.). You can reduce these costs by reducing the number of orders, which is equivalent to an increase in the volume of the ordered batch and, accordingly, an increase in the size of the stock.

Seasonal fluctuations in the production of certain types of goods lead to the fact that the company creates stocks of these products in order to avoid problems in supply during unfavorable periods. This mainly concerns agricultural products.

In addition, the accumulation of stocks is often a forced measure to reduce the risk of short supply (non-delivery) of raw materials and materials necessary for the production process of the enterprise. Note that in this regard, an enterprise that focuses on one main supplier is in a more vulnerable position than an enterprise that builds its activities on contracts with several suppliers.

However, the policy of accumulation of material reserves leads to a significant outflow of Money enterprises from circulation. The dependence of production efficiency on the level and structure of stocks lies in the fact that the enterprise bears certain costs for ensuring the safety of stocks.

IN contemporary works According to the economics of the enterprise and logistics, the following main types of costs associated with the creation and maintenance of stocks are distinguished:

Commercial costs - interest on a loan; insurance; taxes on capital invested in stocks;

Storage costs - maintenance of warehouses (depreciation, heating, lighting, staff salaries, etc.); inventory transfer operations;

Costs associated with the risk of losses due to: obsolescence, damage, sale at reduced prices, slowdown in the consumption of this type of material resources;

Losses associated with lost profits from the use of funds invested in inventories in other alternative directions: increasing production capacity; reducing the cost of production; investment in other businesses.

At the same time, the long-term maintenance of stocks, sometimes even their excessive size, leads to the formation of so-called “illiquid assets” at Russian enterprises (stocks that cannot be used either at the enterprise itself or sold to third-party consumers. Thus, for many positive moments the creation of stocks, the enterprise incurs significant costs for their formation and maintenance.

In this regard, it is necessary to find out whether it is possible for the enterprise to operate in the absence of stocks or with their minimum value. For this, consider western experience inventory management.

1.2 Economic essence, classification and valuation of inventories

The concept of inventory is one of the key in logistics. Raw material taken from nature, before in the form finished product get to the end consumer, move, combine with other materials, undergo production processing. Moving along the material-conducting chain, raw materials (and subsequently semi-finished products and finished product) is periodically delayed, waiting for its turn to enter into one or another production or logical operation.

The generally accepted formulation says: inventories are products of industrial and technical purposes, consumer goods and other goods that are at different stages of production and circulation, awaiting entry into the process of personal or industrial consumption.

If the entire chain of participants that ensure the transformation of primary raw materials into consumer products and the promotion of these products worked as a single mechanical conveyor, the waiting time could be practically reduced to zero. However, in real life, such an expectation cannot be dispensed with.

In various sources of literature, there are three types of inventory:

1 raw materials;

2 goods under production;

3 finished products.

Depending on their intended purpose, they are divided into the following categories: technological (transitional) stocks moving from one part of the logistics system to another; current (cyclical) stocks created during the average production period, or stocks in the amount of one batch of goods; reserve (insurance or "buffer"); they are sometimes referred to as “storage to compensate for random fluctuations in demand” (this category of reserves also includes speculative reserves created in case of expected changes in demand or supply for a particular product, for example, due to labor conflicts, price increases or adjusted demand). Thus, it achieves the importance of an expensive backup “safety” network in the eyes of company management, since it objectively contradicts the increase in production efficiency.

One of the strongest incentives to create reserves is the cost of their negative level (deficit). When there is a shortage of stocks, there are three types of possible costs, listed below in order of increasing their

negative impact:

Costs due to non-fulfillment of the order (delay in sending the ordered goods) cannot be covered at the expense of the available inventory;

Costs in connection with a decrease in profits lost due to the failure to carry out a trade transaction;

Costs due to the shortfall in revenue that could be obtained from the implementation of all potential transactions of the customer with the company.

The first two types of costs are obviously among the so-called "time costs of the firm as a result of the adoption of an alternative course." The third type of cost is difficult to calculate, since hypothetical customers are different and so are the corresponding costs. However, it is very important for firms that the estimate of this type of cost is as close as possible to the amount of costs that could actually occur. Keep in mind that the cost of a stock shortage is more than just the cost of lost sales or unsold inventory.

A feature of most business systems is that goods are ordered in excess quantities in relation to the volumes required at the moment. There are a number of reasons for this, such as: a delay in receiving the ordered goods, certain restrictions on the size of inventory. Storage costs are the limiting factor. Therefore, there is a need to achieve a balance between the advantages and disadvantages, on the one hand, of ordering, and on the other hand, of storing goods. This balance is achieved by choosing the optimal volume of batches of ordered goods, or by determining the economic (optimal) order quantity (economic order quantity, EOQ), which is calculated by the formula

EOQ = 2AD/vr (1.1)

A - production costs;

D - average level of demand;

r - storage costs;

v - unit production costs.

Reserve, or "buffer", inventories serve as a kind of "emergency" source of supply in cases where demand for a given product exceeds expectations. In practice, the demand for goods can be accurately predicted extremely rarely. The same applies to the accuracy of predicting the timing of orders. Hence the need to create reserve inventories. To some extent, the services offered by a given company are designed to accommodate unexpected fluctuations in demand, and the benefits the company derives from maintaining that level of service to its customers.

Therefore, determining the exact level of buffer stock required depends on three factors, namely:

- possible fluctuations in the timing of the restoration of the level of stocks;

- fluctuations in demand for the relevant goods during the period of implementation of the order;

- carried out activity volatility and differ significantly not only in successful and unprofitable companies, but also in firms of various types.

This is due to seasonal sales fluctuations, competition rules, profitability levels, management style of enterprises and the nature of business operations. Thus, the listed circumstances should be attributed to very important factors that have a serious impact on the effectiveness of the policy of any company in the field of the creation and sale of reserves.

Stocks of finished goods represent material assets awaiting further distribution.

The determining factor for the size of the stock is the nature of the consumption of the stock of a product of this type.

The stock type depends on the requirement that the stock satisfies.

The first conclusion is related to the criterion of classification by the location of the stock.

The second conclusion is related to the classification criterion by time, which allows us to distinguish different types of reserves depending on their size. The third conclusion is related to the criterion of functional use. The criteria for classifying reserves are shown in Figure 1.1.

Rice. 1.1. Reserve classification criteria

Location classification. All stocks held in the economy are defined as cumulative. The total stocks of production are divided into two types: production and commodity stocks.

Inventories are at the time of accounting in the process of transportation from suppliers to consumers.

Consequently, production and trade stocks are always available at the enterprise.

Classification according to the performed function of stocks allows you to divide stocks into several groups, at the same time, they have their own specific functions.

Commodity stocks are necessary for the uninterrupted supply of consumer demand.

Commodity stocks are divided into:

- current,

- preparatory,

- warranty,

- seasonal,

- passing.

The current ones refer to the holiday to consumers. Warranty stocks (or insurance stocks) are intended for:

1. For continuous supply of the consumer.

2. In case of deviation from the planned, changes in the intensity of consumption, delays in deliveries in transit.

Unlike current stocks, the size of guarantee stocks is a constant value. Under normal operating conditions, these reserves are inviolable.

Seasonal stocks are formed with the seasonal nature of the production of products, their consumption and transportation. Seasonal stocks should ensure the normal operation of the organization during a seasonal break in production, consumption or production allows you to highlight different quantitative levels of stocks. The ratio of stocks by accounting time will be considered in Figure 1.2.

Maximum Desired Headroom

threshold level

current stock

Guaranteed stock

Rice. 1.2. Types of stocks by accounting time

The maximum desired inventory determines the level of inventory that is economically feasible in a given inventory management system. This level may be exceeded. IN various systems In control, the maximum desired margin is determined by the desired margin, threshold level, or safety margin.

Guaranteed stock (or insurance stock) is similar to the guaranteed stock in the classification according to the function performed and is intended for continuous supply of the consumer in case of unforeseen circumstances.

Illiquid stocks.

Pursuing commercial activities business must be mindful of special laws affecting activities, such laws include economic, legal, social and other laws.

Let us consider in more detail the content and essence of economic laws.

Campbell R. McConnell and Stanley L. Brew define economic law as a generalization of the motives and practices of the economic behavior of individuals and institutions.

The laws of supply and demand can be represented in graphical form, consider them in Figure 1.3.

Logistics, with the aim of improving the efficiency of the functioning of organizations and the economy as a whole, deals with the management of the flow of material resources. The subject of study is not the material resources themselves as such, but their movement in space and in

Goods surplus zone B

Goods shortage zone B

Rice. 1.3. The ratio of supply and demand for product B

time. In this case, movement is understood as a continuous change in the state of material resources in terms of quantity, quality, and location. It was movement as a subject of study that allowed logistics to take the place of an independent science.

Speaking about the logistics subsystem dealing with stocks of material resources, it is necessary to link the concept of stocks with the subject of the science of logistics, i.e. with the movement of the material flow within which these stocks are created.

In the previous section, it was shown how material flows in the logistics system of the economy are related to the material flows of the organizations that make up this system and how material flows move within the organization. Regardless of whether material flows are external to the organization or internal, when fixing their location, we are faced with the concept of stocks. We can say that the stock is a form of existence of the material flow.

Fixing the location of the stock does not limit the second parameter of movement - time. A feature of logistics is the study of the stock as an object that is constantly changing over time. The issue of the transformation of stocks from one type and another, associated with a change in their spatial position, is also relevant. Thus, the issue of reserves classification is necessary to solve at least two tasks:

1) concretization of the object of study within a given material flow

2) inventory management within a given logistics system.

The classification criteria can be two parameters that define the concept of movement. This is space and time. The inventory quantity parameter is inseparable from the time parameter. The stock quality dimension is demand-specific and does not result in stock types being allocated.

According to the functional role and purpose in the production process, all stocks are divided into main and auxiliary.

The main ones are materials that are materially included in the manufactured products, forming its material basis (flour when baking bread).

Auxiliary - these are materials that are part of the manufactured products, but, unlike the main materials, do not create the material basis of the manufactured products. These materials are applied as components to the main materials to give products necessary qualities(paints, varnish, glue).

Inventories are valued at the lower of their cost and net realizable value. Net realizable value is used when cost cannot be recovered because the inventory has been damaged, or it is partially or completely obsolete, or its selling price has declined.

Raw materials, materials, purchased semi-finished products, fuel, spare parts and other inventories in the balance sheet are shown at their actual cost. According to the same assessment, values ​​are taken into account in synthetic accounting; in analytical accounting - at fixed accounting prices (contractual or planned and estimated prices).

If the entity records material assets in analytical accounting at contractual prices, then their actual cost will be made up of the cost of materials at these prices plus TZR. They include railway tariff, water freight, tariff for road transport and for transportation by aircraft and other modes of transport, including all types of charges; import duties; delivery of materials from suppliers' warehouses, railways and others transport organizations; travel expenses directly related to the acquisition and procurement of stocks; expenses for loading, unloading and packing in warehouses, except for the wages of permanent warehouse workers; commissions paid to supply, intermediary organizations and other expenses directly related to the acquisition of stocks.

Trade discounts, refunds of overpaid fares and other similar adjustments are deducted from the amount of the TTR.

If analytical accounting of stocks is carried out at planned and estimated prices, then their actual cost will be composed of the cost of materials at these prices plus or minus the deviation of the actual cost from the cost at accounting prices. These prices are developed by the subjects themselves on the basis of contractual prices, taking into account the planned size of the TZR. TZR or deviations (+, -) related to the materials used are written off monthly, as a rule, to the same accounts that reflect the consumption of material assets at contractual or accounting prices. The percentage of TZR or deviations (+, -) is determined by dividing the sum of their balance at the beginning of the month and receipts for the month by the sum of the balance of materials at the beginning of the month and materials received for the month at contractual (accounting) prices and multiplying the result by 100. Based on the calculated percentage of TZR or deviations (+, -), they are written off to the appropriate accounts. With a small amount of types or groups of materials for which it is necessary to find the percentage of TZR or deviations (+, -), and with stable relationships with suppliers, it is possible to apply the percentage according to accounting data for the last month. The established prices are affixed to the nomenclatures-price tags. In current accounting, prices and item numbers for materials are put down in all documents and registers that take into account balances and movement of inventories.

1.3 Modern logistical methods of inventory management

The creation of stocks of material resources is a key issue in MTO planning, therefore it is under the constant control of supply workers.

When making decisions about the delivery of materials, organizing warehousing or making new purchases, it is important to know the purpose of stocks, their positive and negative sides.

Inventory management can become more difficult due to rapidly changing market conditions. Warehouse stocks can always be either overestimated, or too small, or not corresponding to the required assortment. However, it is known that excess stocks are associated with significant costs for their storage and processing.

There are many different inventory management systems, the application of which is aimed at reducing the cost of storing and processing stocks. Foreign practice (Japanese, American) relies entirely on the development of a planning system based on determining the need for raw materials and materials. The use of the kan-ban system in Japan has changed the attitude of manufacturers towards all forms of warehousing. This system is based on accurate and timely information in all areas of activity of the participants in the movement of goods. Modern computer programs allow you to widely automate the process of procurement and control over the state of stocks.

The main costs associated with the storage and maintenance of stocks include: the cost of storage and rental of warehouse space, the cost of warehouse equipment, the costs associated with storing materials in the warehouse, the payment of maintenance personnel and operating costs, the cost of insurance of material assets, etc. General storage costs reach significant levels and amount to about 25-50% of the cost of stored materials.

There are many methods for planning and purchasing and supplying products. Let's consider some of them.

ABC method. The Italian scientist V. Pareto proved that, regardless of the country, a minority of the population controls most of the welfare, and on this basis he built the corresponding curve. The same principle applies to other situations, in particular to the supply chain. The Pareto curve is often referred to as the 80-20 rule, or more commonly, ABC method. We will show the content of this method with a simple example.

The ABC method is an analysis that determines the degree of distribution of specific characteristics between individual elements of a set. From the point of view of supply, the quantitative and cost structure of the purchased raw materials and materials is analyzed.

One of the main problems of supply and logistics is to determine the optimal volume of supply, since an increase in the volume of supplies requires additional costs for the placement and storage of stocks.

There are various models for determining the order quantity and inventory level. Their application depends on whether the demand for materials is dependent or independent. Dependent demand means that the item supplied is part of a larger item and its use depends on the production schedule of that larger item.

In recent years, a combination of planning material and financial resources enterprise led to the emergence of the ERP method (Enterprise Resource Planning) - "Advanced Resource Planning". Its essence is to obtain the results of production and marketing planning in monetary terms, and enterprise management processes are aimed at optimizing business processes within the enterprise: taking orders, planning production, deliveries, production itself, delivery and administration.

In recent years (25 years), the management methods "Material Resource Planning" (MRP), "Enterprise Resource Planning" (MRP II) and "Advanced Resource Planning" (ERP) have become almost universally recognized world standards used by enterprises to organize effective management.

Figure 1.4. shows the processes that are implemented when using the method of "Advanced Resource Planning" (ERP) in enterprise management.

Figure 1.4. Processes implemented when using ERP

The material resource planning method involves the drafting of purchase orders and/or in-house production of the required material components. In other words, its use allows you to optimize the plan for the supply of components, thereby reducing production costs and increasing its efficiency.

One of the next steps in the development of management methods was the CSRP (Customer Synchronized Resource Planning) approach - "Resource planning depending on market needs". When it is implemented, the planning of the enterprise's activities is carried out not from the ability of the enterprise to produce goods or services, but from the needs of the market for them. Marketing is clearly included in the process of managing an enterprise. Thus, this method allows you to integrate the relationship "consumer - enterprise" with the internal business processes of the enterprise.

From an operational point of view, the RP logistics concept can also be used in distribution systems, which was the basis for the synthesis of external DRP (Distribution requirements planning) systems. DRP systems are the distribution of the logic of building MRP into the distribution channels of finished products. However, these systems, although they have a common logistics concept "RP", at the same time are significantly different.

The functioning of DRP systems is based on consumer demand, which is not controlled by the firm. DRP systems operate in an environment of demand uncertainty. This uncertain external environment imposes additional requirements and restrictions on the policy of stock management of finished products in distribution networks. DRP systems plan and manage stock levels at a firm's bases and warehouses in its own distribution network or with wholesalers.

The fundamental tool of logistics management in DRP systems is a schedule (schedule) that coordinates the entire process of supplying and replenishing stocks of finished products in a distribution network (channel). This schedule is formed for each allocated storage unit and each link of the logistics system associated with the formation of stocks in the distribution channel. Replenishment and depletion schedules are integrated into general requirement to replenish stocks of finished products in the warehouses of the company or wholesale intermediaries.

Sales management systems based on the DRP scheme allow firms to achieve certain advantages in marketing and logistics. Marketing organizational benefits include:

- improving the level of service by reducing the delivery time of finished products and meeting consumer expectations;

- improving the promotion of new products on the market;

- the ability to anticipate and anticipate marketing decisions to promote finished products with low inventory levels;

- improved coordination of finished goods inventory management with other functions of the firm;

- an exceptional ability to meet the requirements of consumers through the service associated with the coordination of stock management of finished products.

Among the logistical advantages of DRP systems are:

- reduction of logistics costs associated with the storage and management of stocks of finished products due to the coordination of deliveries;

- reduction of inventory levels due to the exact determination of the size and place of supply;

- reducing the need for storage space by reducing stocks;

- reduction of the transport component of logistics costs due to effective feedback on orders;

- improved coordination between logistics activities in distribution and production.

At the same time, there are certain limitations and disadvantages in the use of DRP systems. First, the DRP system requires accurate, coordinated shipment and replenishment forecasting for each center and distribution channel of finished products in the distribution network. In the ideal case, the system should not maintain excess inventory in the logistics distribution channels, but this is determined only by the accuracy of the forecast. To avoid possible errors, it is necessary to have certain safety stocks in distribution centers. Secondly, inventory planning in DRP systems requires high reliability of logistics cycles between distribution centers and other links in the system. The uncertainty of any cycle (order, transportation, production) immediately affects the effectiveness of decisions made in the DRP system. Third, integrated distribution scheduling causes frequent changes in the production schedule, which makes the company's production departments in a fever, leads to fluctuations in the use of production capacity, uncertainties in production costs, disruptions in the delivery of products to consumers.

The push method is a method of organizing production, in which the objects of labor entering the production site are not ordered directly by this site from the previous technological link. The material flow is “pushed out” to the recipient by a command received by the transmitting link from the central production control system.

Push models of management, flows are typical for traditional methods of organizing production. The possibility of their application for the logistics organization of production appeared in connection with the mass distribution of computer technology. These systems, the first developments of which date back to the 60s, made it possible to coordinate and quickly adjust the plans and actions of all departments of the enterprise - supply, production and marketing, taking into account constant changes in real time.

Pushing systems capable of linking a complex production mechanism into a single whole with the help of microelectronics and maximizing the involvement of workers and equipment in production. However, in the case of a sharp change in demand, the use of a “push” system leads to the creation of excess stock and “overstocking” due to the lack of the possibility of “replanning” production for each stage. The parameters of the material flow “pushed out” to the site are optimal as far as control system is able to take into account and evaluate all the factors affecting the production situation in this area. However, the more factors for each of the numerous sections of the enterprise must be taken into account by the control system, the more perfect and expensive should be its software, information and technical support.

Another option is based on a fundamentally different way of managing the material flow. It is called the “pull system” and is a production organization system in which parts and semi-finished products are fed to the next technological operation from the previous one as needed.

Here, the central control system does not interfere in the exchange of material flows between different sections of the enterprise, does not establish current conditions for them. production tasks. Manufacturing program individual technological link is determined by the size of the order of the subsequent link. The central control system sets the task only for the final link of the production technological chain. The pulling system involves the preservation minimum level stocks at each stage of production and the movement of the order from the next section to the previous one. The subsequent site orders the material in accordance with the rate and time of consumption of its products. The work schedule is set only for the consumer site (workshop). The production site does not have a specific schedule and plan and works in accordance with the order received. In this way, only those parts are made that are really needed and only when the need arises.

The most widely used concept in the world is the concept of "just-in-time" - J I T ("just in time"). The emergence of this concept is attributed to the end of the 1950s, when Japanese company Toyota Motors, and then other automotive companies in Japan, began to actively implement the KANBAN system. The name "just-in-time" of the concept was given a little later by the Americans, who also tried to use this approach in the automotive industry. The original slogan of the J I T concept was the potential elimination of stocks of materials, components and semi-finished products in manufacturing process assembly of cars and their main units. The original statement was that if the production schedule is set (disregarding demand or orders for the time being), then it is possible to organize the movement of material flows in such a way that all materials, components and semi-finished products will arrive in the right quantity, at the right place (on the assembly line - conveyor) and exactly at the appointed time for the production or assembly of finished products.

From a logistical point of view, J I T is a fairly simple binary logic of inventory management without any restriction on the requirement of a minimum inventory, in which the flows of material resources are carefully synchronized with the need for them, given by the production schedule for the release of finished products. In the future, the ideology of J I T was successfully promoted into distribution, marketing systems for finished products. Given the wide expansion of the J I T approach in various areas modern business can be defined as follows:

J I T is a modern concept of building logistics systems in production (operational management), supply and distribution based on the synchronization of the processes of delivery of material resources and finished products in required quantities by the time a link in the logistics system needs them, in order to minimize inventory costs.

The concept of J I T is closely related to the logistics cycle and its components. Many modern logistics systems based on the J I T approach, focused on short components of logistics cycles, which requires a quick response of the logistics system to changes in demand and, accordingly, in the production program.

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Improving inventory management at Zvezda LLC

Recommendations for improving the inventory management system

Based on the analysis, we can identify several problems in the development and functioning of Zvezda LLC

One of the main problems is that at the end of the year a large number of illiquid products accumulate in the warehouse, as well as a shortage of key positions. The main reason for such a large stock is that the pre-order of goods is based on preliminary plans sales, as well as the fact that these plans are set by a senior sales manager based on information from previous periods. Thus, the company suffers a loss, both for the maintenance of storage facilities, and the turnover of capital has decreased.

It follows from this that success in competition can be achieved by the one who has built the system of orders in the most rational way, so that his economic indicators are at the optimum level.

This goal is achieved, among other measures, by:

a) reducing the costs associated with the creation and storage of stocks;

b) reduction of delivery time;

c) more precise observance of delivery terms;

d) improving the marketing system.

To do this, it is necessary to establish close ties and constant interaction of the functional subsystems of the entire set of manufacturing enterprises, consumers and suppliers.

Enterprise management should not be carried out on the principle of direct response, but based on the planning of preventive actions. It is necessary to go to the level of integration of planning and control of operations for the organization of activities with the operations of marketing, sales, supply and finance, organization unified system covering all divisions of the enterprise. This should contribute to linking the often conflicting goals of various functional subsystems and divisions.

It is necessary to adjust the activity of the enterprise as follows:

To improve the organization of material and technical supply in order to ensure the uninterrupted supply of the enterprise with the necessary material resources and reduce the time spent by capital in stocks;

Reduce the time spent in accounts receivable;

Accelerate the process of shipment, execution of settlement documents and reduce the time of settlements through the use of various forms of cashless payments;

Conduct regular surveys and surveys of customers about the needs and prospects of demand;

Reorganize the system of accounting and ordering resources.

In order to secure your financial position, the company needs to pay attention to the possibility of increasing assets at the expense of internal resources. the best way the search for such funds could be the release of reserves through the sale of "hanging" products in stock, an increase in sales, retraining of personnel, redistribution of areas for using profits, and others.

In order for the enterprise to effectively use working capital and make a profit, it is necessary to reduce the share of stocks, that is, to conduct constant sales and not allow them to lie in warehouses. This will entail an acceleration of the turnover of working capital, which will favorably affect the position of the enterprise.

To achieve optimal operation of the company, as well as to reduce the overhead costs associated with the storage of products, it is necessary to solve the following tasks:

Optimize marketing activities enterprises;

Optimize and implement new order management systems;

Reorganization of the warehouse system, taking into account the selected order management system.

One of the proposals for improving orders is the introduction of more effective management. To achieve the quality of management at the enterprise, it is necessary to conduct retraining, training of existing personnel, which will also provide a positive effect in the field of personnel motivation.

To improve the quality of customer service and meet their expectations as soon as possible, it is necessary to reduce the time and number of cycle components through more effective management.

It should be noted that well-coordinated and fast deliveries of products to consumers in accordance with their orders will ensure competitive advantages. Along with the high quality of the supplied goods, the ability to quickly and efficiently satisfy customer orders is important.

Equally important is the competent forecasting of reserves, finding their optimal level. This will allow the company to sell the delivered batches of goods on time, and not store illiquid goods.

INTRODUCTION3 1 THEORETICAL ASPECTS OF INVENTORY MANAGEMENT IN LOGISTICS5 1.1 Principles and features of inventory management in logistics5 1.2 Inventory management models in logistics8 1.2.1 Simple model of inventory management (EOQ)8 1.2.2 Model of taking into account price discounts in the process of inventory management12 1.2.3 Multi-product static model with restrictions on the capacity of warehouse premises 18 2 ANALYSIS OF THE INVENTORY MANAGEMENT SYSTEM AT THE ENTERPRISE LLC "AMEKS"21 2.1 Characteristics of logistics in trading company LLC "AMEX"21 2.2 ABC-XYZanalysis of the commodity stock of the enterprise LLC "Ameks"30 3 IMPROVEMENT OF THE STOCK MANAGEMENT SYSTEM AT THE ENTERPRISE OF LLC "AMEX"37 3.1 Designing measures to improve the inventory management system at the enterprise37 3.1.1 Improving the inventory management of the group AY38 3.1.2 Forecasting the consumption of goods for the category BY39 3.1 .3 Calculation optimal batch ordering goods for group AX47 3.2 Evaluation of the effectiveness of the proposed measures48 CONCLUSION51 LIST OF USED LITERATURE52

Introduction

Stocks for enterprises are those objects that require significant capital investments, as well as various costs for their maintenance. Stocks are a factor that should determine the production and logistics policy of the company and affect the development of the enterprise as a whole, its competitiveness in particular. Logistics deals with inventory management issues of an enterprise (company). It should be said that logistics is quite new science and a large number of domestic enterprises, unfortunately, do not pay due attention to it, and as a result, they constantly underestimate their needs for reserves, models and methods of logistics are not used in accordance with the latest scientific achievements, but intuitively. The result of this attitude to logistics is the fact that enterprises are faced with unreasonable investments in inventory, while incurring financial losses. Thus, inventory management can be understood as the functional activity of enterprises (companies), the purpose of which is to bring the total amount of annual costs of maintaining inventory to a minimum, subject to quality customer service. Proper application of methods and models of inventory management in the logistics of an enterprise inevitably leads to an increase in the efficiency of the enterprise by freeing up working capital, reducing the cost of storage facilities, ensuring optimal (rational) routing of material flows, therefore, the topic of the course work - improving the logistics inventory management system of the trading company Amex LLC, Moscow, is relevant. The relevance of the topic and the unresolved problems of inventory management determined the purpose of the work, which is to improve the inventory management system of a trading company to increase the efficiency of its activities by reducing logistics costs. To achieve the goal of the work, we formulate the objectives of the study: - give a theoretical generalization of the logistical category of stocks, analyze the main methods of stock management in a trading company; - to analyze the inventory management system at the enterprise; - highlight the problematic issues of inventory management; - suggest recommendations for elimination problematic issues and improving the inventory management system. The object of the study is the trading company Amex LLC. The subject of the study is the inventory management system of the trading company Amex LLC. The theoretical basis for the course work was the work of responsible and foreign logisticians, such as D.J. Bowersox, D. Wordlaw, D. Wood, J. Johnson, D.J. Kloss, P.R. Murphy Jr., M.R. Linders, D.R. Stock, B.V. Anikin, A.M. Gadzhinsky, L.B. Mirotin, Yu.M. Nerush, V.I. Sergeev. The research methods are general theoretical, empirical and special logistics methods, such as: observation, generalization, analysis, synthesis, ABC-XYZ - analysis, etc. The practical significance of the results obtained lies in the possibility of their direct use in the course of improving the inventory management system in the logistics of a particular enterprise. Course work consists of introduction, three sections, conclusion, list of references.

Conclusion

The paper considers the enterprise of wholesale and retail trade "Amex" and analyzes the inventory management system characteristic of this enterprise. The essence of inventory management systems. Today, the company operates a system with a fixed order size. This is a classic system in which the restocking order quantity is a constant. An order for the supply of products is carried out subject to a decrease in the stock available on the trains of the logistics system to the established minimum critical level, which is called the reorder point. During the operation of this technological system supply intervals may be different depending on the intensity of costs (consumption) of material resources in the logistics system. It should be noted that hallmark logistics and inventory management system is the widespread use of informatics and communications. They allow you to control all the main and auxiliary processes of the logistics sector at a high level. In the course work, it is proposed to use inventory management methods that are based on economic and mathematical models and ABC-XYZ - inventory analysis. The data obtained indicate a positive economic effect associated with the implementation of the inventory management system. Thus, the consistent achievement of the goal of the course work, obtaining a positive economic effect from the proposed project activities indicates the achievement of the goal of the course work.

Bibliography

1. Dybskaya V.V. Logistics / V. V. Dybskaya, E. I. Zaitsev, V. I. Sergeev, A.N. Sterligov. – M.: Eksmo, 2011. – 944 p. 2. Christopher, M. Logistics and supply chain management [Text] / M. Christopher; under. total ed. V.S. Lukinsky - St. Petersburg: Peter, 2014. - 316 p. 3. Procurement logistics / under. edited by K. Rudkovsky - Minsk.: Finance, 2013. - 323 p. 4. Shapiro J. Supply Chain Modeling / per. from English; ed. V.S. Lukinsky. - St. Petersburg: Peter, 2012. - 720 p. 5. Wagner G. Fundamentals of operations research. T.1 .: Per. from English. 3rd ed. – M.: Infra-M, 2012. – 335 p. 6. J. Wood, D. Wardlow, F. Daniel Modern Logistics, 9th edition: Per. from English. – M.: Ed. house "Williams", 2014. - 441 p. 7. Gadzhinsky A.M. Logistics / A.M. Gadzhinsky. – M.: Dashkov i K, 2012. – 484 p. 8. Meshkova L.L. Logistics in the field of material services (On the example of supply and procurement and transport services). 2nd ed. Tambov: Ed. TSNU, 2012. - 188s. 9. Kanke A.A., Koshevaya I.P. Logistics. – M.: KnoRus, 2011. – 320 p. 10. Denisenko M. P., Levkovets P. R., Mikhailova L. I. et al. Organization and design of logistics systems: Textbook / ed. prof. M.P. Denisenka, prof. P. R. Lekovets, prof. L. I. Mikhailova. - K: Center educational literature, 2011. - 336 p. 11. Panasov E.V. Logistics. Personnel, technology, practice. – M.: Infra-Engineering, 2011. – 224 p. 12. Stepanov V.I. Logistics. – M.: Prospekt, 2012. – 496 p. 13. Tyapukhin A.P. Logistics. – M.: Yurayt, 2012. – 576 p. 14. Grigoriev M.N., Uvarov S.A., Tkach V.V. Commercial logistics. Theory and practice. – M.: Yurayt, 2012. – 490 p. 15. Gudkov V.A., Mirotin L.B., Shiryaev S.A., Gudkov D.V. Fundamentals of logistics. – M.: Hotline- Telecom, 2011. - 352 p. 16. Bowersox D. Logistics. Integrated supply chain / D. Bowersox, D. Kloss. - M .: CJSC "Olimp-Business", 2012. - 640 p. 17. Sekerin V.D. Logistics. – M.: KnoRus, 2011. – 240 p. 18. Models and methods of the theory of logistics: Tutorial. 3rd ed. / Ed. V.S. Lukinsky - St. Petersburg: St. Petersburg, 2012.- 448 p. 19. Gaidaenko O.V. Logistics. – M.: KnoRus, 2011. – 272 p. 20. Grigoriev M.N., Dolgov A.P. Logistics. Advanced course. – M.: Yurayt, 2011. – 736 p. 21. Nikolaichuk V.E. Logistics Management 2nd Edition. - M .: Publishing and Trade Corporation "Dashkov and K", 2012. - 980 p. 22. Stock D. Strategic management Logistics / D. Stock, D. Lambert. – M.: Infra-M, 2011. – 830 p.

Chapter 1

1.1. The role and importance of inventories in improving the efficiency of production and commercial activities of the enterprise.

1.2. Classification of stocks at the enterprise.

1.3. Formation of a system of indicators for assessing inventories.

Chapter 2. Methodological bases of material ^ stocks management at the enterprise.

2.1. The problem of forecasting the need for inventories

2.2. Classification of inventory management systems and costs for their formation and storage.

2.3. Formation of a market approach to inventory management.

Chapter 3. Development of tools for managing inventories of an industrial enterprise.

3.1. Analysis of the nomenclature of production stocks of the enterprise.

3.2. Development of a simulation economic and mathematical model of inventory management.

3.3. Economic efficiency inventory management

Recommended list of dissertations

• Increasing the economic efficiency of managing inventories of an industrial enterprise based on a logistics concept 1998, candidate of economic sciences Volodina, Elena Vasilievna

• Improving the efficiency of furniture enterprises based on logistics activities 2004, Candidate of Economic Sciences Sanaev, Vasily Viktorovich

• Organizational and economic support of material costs management at industrial enterprises 2008, candidate of economic sciences Pertseva, Lyubov Nikolaevna

• Methodological aspects of the analysis of working capital and working capital of food industry enterprises: theory, practice, ways of improvement 2007, Doctor of Economic Sciences Gerasimova, Larisa Nikolaevna

• Organizational and economic mechanism of adaptive management of inventories at machine-building enterprises 2009, Candidate of Economic Sciences Mikhalchenko, Marina Sergeevna

Introduction to the thesis (part of the abstract) on the topic "Improving the inventory management system at an industrial enterprise"

In conditions market economy rational management of production resources is of great importance for industrial enterprises. In improving the management of the enterprise's production resources, there are reserves for increasing economic efficiency, improving product quality and reducing its cost.

The most important, in our opinion, is the problem of rational inventory management of the enterprise. The relevance of the problem of optimization of reserves and their effective management is due to the fact that the state of reserves has a decisive influence on the competitiveness of the enterprise, its financial condition And financial results. The use of scientific methods of inventory management makes it possible to reveal the hidden internal resources of the enterprise, which is a significant reserve for increasing the profitability of its economic activity.

The results of the analysis of inventory management processes at domestic industrial enterprises suggest that the currently used inventory management strategies do not correspond to market principles of management. There is no targeted approach to the formation and storage of stocks. At the same time, the management of stocks of material resources and financial and economic activities is carried out in isolation. The rationalization of stocks is not seen as a major reserve for economic growth and as a factor in increasing competitiveness.

Creation of methodological tools to quantify, analyze and predict various options the formation of an inventory management strategy actualizes the significance and increases interest in the subject of the stated dissertation research.

The degree of development of the problem is characterized, on the one hand, by a significant number of scientific and journalistic works on this topic, and on the other hand, by the complexity of introducing and applying approaches, methods and models of inventory management at Russian industrial enterprises.

Theoretical aspects of inventory management were considered in the works of the representatives of the national economic school - Baskin A.I., Bulinskaya E.V., Inyutina A.M., Mikityants S.R., Nevelev A.M., Fasolyak N.D., Bogatin Yu.V. and others. The problem of managing the production reserves of an enterprise from the standpoint of financial analysis is considered in the works of Balabanova I.T., Damari R., Kovalev V.V., Saifulin R.S., Stoyanova E.S., Sheremet A.D. and other authors.

In the works of V.M. Lagutkin, M.I. Ledin, V.A. Lototsky, Naylor T., Ryzhikov Yu., Henssman F., Khrutsky E.A., Shannon R. economic and mathematical methods and models of inventory management are described.

The modern, market approach to managing stocks of material resources and finished products is considered in the works of such foreign authors as Bukan J., Kenigsberg E., Mate E., Tiksier D., Harris E., Hosking A., Wilson R., as well as domestic scientists Anikin B.A., Gadzhinsky A.M., Zalmanova M.E., Albekov A.U., Novikova O.A., Rodionova V.N., Nerusha Yu.M., Kostoglodova D.D., Sergeeva V.I., Smekhova A.A., Mirotina L.B., Stakhanova V.N.

At the same time, the existence of unexplored questions of the formation integrated system inventory management in relation to the peculiarities of the functioning of Russian industrial enterprises predetermined the setting of the goal and objectives of this dissertation research, its logic and structure.

The aim of the study is to develop an integrated approach and scientifically based proposals for a systematic increase in the efficiency of managing the inventories of industrial enterprises.

In accordance with the goal, the following tasks were defined:

Summarize theoretical aspects inventory management;

Explore the economic essence of stocks;

Assess trends in the dynamics of the state and structure of inventories of industrial enterprises;

Develop a system economic indicators to estimate inventories for industrial enterprise;

Conduct a comparative assessment of existing inventory management systems;

Develop the main provisions of the modern concept of inventory management;

Build a simulation economic and mathematical model of inventory management;

Develop a methodology quantification economic efficiency of inventory management.

The object of the study is industrial enterprises that need to improve the inventory management system.

The subject of the dissertation research are economic relations, emerging in the process of managing the inventories of an industrial enterprise.

The theoretical and methodological basis of the study was macro- and microeconomic theory in the aspect of development industrial production, works of domestic and foreign scientists-economists on the theory of inventory management, production and financial management, strategic planning.

The dissertation research was carried out within the framework of the Passport of the specialty VAK 08.00.05 - Economics and Management national economy, section 15. Economics, organization and management of enterprises, industries, complexes (industry); clause 15.1. Development of new and adaptation existing methods, mechanisms and tools for the functioning of the economy, organization and management of economic formations of industry; clause 15.2. Formation of mechanisms sustainable development economics of industrial branches, complexes, enterprises.

In the process of research, general scientific methods and techniques were used: dialectical, systemic, historical-logical, monographic, comparison, analysis and synthesis, induction and deduction, analogy, methods of building classifications. In addition, special methods were used during the dissertation research. economic analysis Keywords: economic-mathematical, economic-statistical, methods of financial analysis, factor analysis, simulation modeling, ABC- and XYZ-analysis.

The information and empirical base of the study was the statistical data of the State Statistics Committee of Russia, economic data published in magazines and newspapers, monographs, data from accounting documents and external financial reporting industrial enterprises.

The provisions of the dissertation submitted for defense:

1. In a market economy, the rational management of inventories is of great importance for industrial enterprises, because in this area, there are reserves for increasing the economic efficiency of the production and economic activities of the enterprise, improving the quality of products, reducing its cost, which ultimately determines the success of the enterprise in the competitive struggle.

2. The choice of an inventory management strategy for an industrial enterprise should be based on integrated assessment the state of inventories, namely: establishing the value of reserves and their structure, identifying the dynamics of the total value of reserves and their structural elements, determining the degree of availability of material reserves for the economic needs of the enterprise.

3. When building an inventory management system at an industrial enterprise, it is advisable to use the principles of a market concept that provides for an integrated approach to inventory management within the boundaries of the production and economic system, subordination of the inventory management strategy to the global market strategy enterprises.

4. The use of an economic-mathematical simulation model as an integral part of the system toolkit for carrying out multivariate calculations will make it possible to determine and select the optimal values ​​of the strategic parameters of the material resource management system.

5. The most important point in creating an inventory management system is to determine its economic efficiency, based on the ratio of the results achieved in the process of functioning of the inventory management system and the costs of achieving them.

Scientific novelty of the research results obtained by the dissertation student:

A system of indicators for assessing the state of inventories at an industrial enterprise is proposed and justified, including: the share of inventories in total amount current assets of the enterprise, the value of inventories, the turnover of inventories in days, the turnover ratio, the coefficient of consolidation, the return on capital invested in stocks;

Trends are identified and an assessment is made of the dynamics of the state and structure of inventories of industrial enterprises, indicating the absence of a targeted approach to the formation and storage of inventories, namely: an increase in the level of inventories, deterioration of their functional structure, increase the time of inventory turnover;

A simulation economic and mathematical model of inventory management has been built, which allows to evaluate the sensitivity of the results to the impact of the key parameters of the inventory management system, in particular: the cost of storing a unit of product for one day, the cost of organizing one delivery, the costs associated with the lack of a unit of product, the initial stock level in the system, the duration of the simulation period, the average daily need for material, delivery time;

An integral indicator for evaluating the effectiveness of inventory management at an industrial enterprise has been developed, which makes it possible to justify the choice of the most effective variant of inventory management.

The theoretical significance of the work is determined by the relevance of the topic, the timeliness of the formulation of problems and tasks implemented in this work. The results of the study make it possible to use the main theoretical provisions of the dissertation research in educational institutions when reading the courses "Organization of production at enterprises", "Planning at the enterprise", "Analysis and diagnostics of the financial and economic activities of enterprises", "Economics of enterprises".

The practical significance of the dissertation work lies in the possibility of reducing the cost of production of an industrial enterprise through the purchase of inventory items in economically justified quantities, reducing the cost of acquiring, transporting and storing inventories. The developed scientific recommendations for improving the inventory management system contribute to the rational formation of stocks, which ensures reliable and sustainable material and technical supply while accelerating the turnover of working capital.

The results and main provisions of the dissertation research were discussed at meetings of theoretical and methodological seminars at the Novorossiysk State Maritime Academy, research conferences of the faculty of the NSMA (Novorossiysk, 2001-2004), introduced into the educational process at the NSMA in the disciplines "Analysis and diagnostics of the financial and economic activities of enterprises", "Economics of enterprises", which is confirmed by the relevant act.

Proposals for the formation of a stock management system were used in the activities of CJSC Novorossiysk Plant Krasny Dvigatel.

The main provisions of the dissertation are reflected in six publications with a total volume of 1.7 pp.

Similar theses in the specialty “Economics and Management of the National Economy: Theory of Management of Economic Systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics”, 08.00.05 code HAC

• Inventory management at machine-building enterprises in a wide range of resources used 2006, candidate of economic sciences Taranov, Alexander Viktorovich

• Improving the management of inventories of industrial enterprises of the metallurgical complex 2010, candidate of economic sciences Zabolotnaya, Natalya Vladimirovna

• Development of entrepreneurial activity in the field of formation and use of industrial stocks: Based on the materials of agricultural organizations of the Volgograd region 2004, Candidate of Economic Sciences Perekhodnova, Lyudmila Vasilievna

• Development of effective management of the provision of material and technical resources of textile industry enterprises 2008, Candidate of Economic Sciences Skvortsova, Galina Gennadievna

• Improving the efficiency of inventory management: Based on the materials of agricultural enterprises of the Krasnodar Territory 1999, candidate of economic sciences Limonov, Andrey Anatolyevich

Dissertation conclusion on the topic “Economics and management of the national economy: the theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics”, Ivchenko, Yulia Sergeevna

CONCLUSION

The state of inventories of an industrial enterprise is of decisive importance for ensuring its competitiveness. Currently, Russian enterprises do not have a targeted strategy in the field of inventory management, which is due to objective and subjective reasons.

Inventory management is one of the most complex tasks of enterprise management. Additional difficulties arise due to the high uncertainty external environment, low economic discipline of market entities, the imbalance of the financial system, as well as due to the need to accept investment risk in the formation of reserves. For Russian enterprises these problems are of a fundamentally new nature, which, together with the increased instability of the economic environment, is the main reason for inefficient inventory management. Thus, objectively the task arises of improving the inventory management strategy to increase the competitiveness of the enterprise in market conditions, improve its financial condition, improve financial results.

To assess the stock management strategy chosen by the enterprise, a system of indicators is needed that reflects the state of stocks of material resources. The system of indicators proposed by the author for assessing the state of inventories includes the following indicators: a) the share of inventories in the total amount of working capital of an enterprise; b) average cost inventories; c) inventory turnover in days; d) turnover ratio; e) fixing coefficient; f) return on capital invested in inventories.

This system indicators have been tested at a number of industrial enterprises. Conducted for the period 2001-2003. the analysis showed that the increase in the level of inventories (both relative and absolute) was accompanied by an increase in the time of their turnover and, accordingly, a decrease in the turnover rate, as well as a decrease in the profitability of stocks. These negative changes in the field of inventories served as one of the factors that had a negative impact on the overall financial condition of the industrial enterprises under study.

The dissertation developed the methodological foundations of inventory management at an industrial enterprise using market approaches. The study identified the main directions effective strategy management of inventories, namely: coordination of the goals of inventory management with the global goals of the enterprise; application of an integrated approach to the formation and storage of stocks; determination of the optimal value of inventories based on forecasting the need for material resources, which, in turn, is realized in accordance with the schedule for manufacturing products and delivering them to the consumer.

The implementation of the chosen strategy is carried out by building an appropriate inventory management system. The choice and evaluation of the parameters of the functioning of such a system in the dissertation work is proposed to be carried out using a simulation economic-mathematical model. The developed economic and mathematical model of the functioning of the inventory management system allows, in the course of simulation experiments, to evaluate the consequences of changes in the main parameters of the inventory management system and obtain a set options its functioning under various scenarios of the experiment. Among the possible options, the one at which the sum of the costs of storing stocks, the costs associated with the organization of supplies, and losses due to a shortage of stock is the smallest is selected. However, in most cases, the range of inventories at the enterprise is so wide that it is impractical to carry out modeling and a thorough analysis of each of its positions. To determine the main components of the nomenclature of reserves in the dissertation, such structuring methods as ABC- and XYZ-analysis were applied.

Designing and creating inventory management systems requires significant investment. However, the investment resources of enterprises are limited, so the task of evaluating the effectiveness of the implementation of the system can be called one of the most important. To assess the effectiveness of inventory management at an industrial enterprise, the dissertation work proposes an integral indicator that compares the effect obtained as a result of the introduction of the inventory management system and the resources advanced to achieve this effect. With the help of the developed integral indicator the economic efficiency of the implementation of the proposed inventory management system at the enterprise CJSC Novorossiysk Plant Krasny Dvigatel was calculated. The economic efficiency of the system was 13%.

Thus, the author sees the scientific novelty of the dissertation research in the substantiation of a system of indicators for assessing the state of inventories at an industrial enterprise; identifying trends in the dynamics of the state and structure of inventories of industrial enterprises; building a simulation economic-mathematical model of inventory management, which allows assessing the sensitivity of the results to the impact of key parameters of the inventory management system; development of an integral indicator for evaluating the effectiveness of inventory management at an industrial enterprise, which allows to justify the choice of the most effective variant of inventory management.

The use of the methodological tools developed in the dissertation work will ensure a reliable and sustainable material and technical supply while accelerating the turnover of working capital, reduce the cost of acquiring, transporting and storing inventories, as well as improve the quality management decisions accepted in the field of inventory management.

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101. Indicators of financial and economic activities of JSC "Novorossiysk Shiprepair Plant" for 2001-2003, thousand rubles

102. Indicators 2001 2002 2003

103. Proceeds from the sale of products 659798 817279 997249

104. Profit from sales 88358 98028 1384061. On On On On

105. Indicators beginning end end end 2001 2001 2002 2003

106. working capital 98387 225215 278120 289720

107. Indicators of financial and economic activities of CJSC Novorossiysk Experimental Plant for 2001-2003, thousand rubles

108. Indicators 2001 2002 2003

109. Proceeds from the sale of products 12040 17328 18875

110. Profit from sales 1212 2282 11441. Na Na Na Na

111. Indicators beginning 2001 end 2001 end 2002 end 2003

112. Working capital 2882 4445 5673 5497

113. Reserves: 1830 2625 3291 3153 - raw materials and materials; 904 995 1924 1426 - work in progress; 70 323 93 280 - finished products; 850 1286 1232 1421 - goods shipped; - - - Future expenses; 6 21 42 26 - other stocks. - -

114. Indicators of financial and economic activity of OJSC Novorossiysk Plant Krasny Dvigatel for 2001-2003, thousand rubles

115. Indicators 2001 2002 2003

116. Proceeds from the sale of products 256604 262221 266158

117. Profit from sale 3051 1 13568 423851. On On On To Beginning end end end1. Indicators 2001 2001 2002 2003

118. Working capital 71402 100374 126741 123004

119. Indicators of financial and economic activities of OAO Shifernik for 2001-2003, thousand rubles

120. Indicators 2001 2002 2003

121. Proceeds from the sale of products 56082 86005 123412 14064

122. Profit from sales -650 8861. On 11а On On

123. Indicators beginning 2001 end 2001 end 2002 end 2003

124. Working capital 6317 8444 9627 23423

125. Reserves 2995 5548 7762 16334 - raw materials and supplies; 2412 4505 7135 12956 - work in progress; 265 604 284 - finished products; 276 406 283 3337 - goods shipped; - - - Future expenses; 42 33 60 41 - other stocks. -

126. Indicators of financial and economic activity of the Federal State Unitary Enterprise "Novorossiysk Car Repair Plant" for 2001-2003, thousand rubles

127. Indicators 2001 2002 2003

128. Proceeds from the sale of products 100325 180225 296149

129. Profit from sales -16051 -7337 120221. On On On On

130. Indicators beginning end end end 2001 2001 2002 2003

131. Working capital 33173 40645 63147 83955

132. Reserves 14945 25615 39212 44675 - raw materials and materials; 5469 14581 14687 17037 - work in progress; 6489 9840 11229 25733 - finished products; 2720 ​​826 12692 52 - goods shipped; - - Future expenses; 267 368 604 1853 - other stocks. - -

133. Indicators of financial and economic activity of OAO Novoroscement for 2001-2003, thousand rubles

134. Indicators 2001 2002 2003

135. Proceeds from the sale of products 809273 1082353 1485042

136. Profit from sales 98144 184415 1019851. On On On On

137. Indicators beginning end end end 2001 2001 2002 2003

138. Working capital 239517 308905 369756 437466

139. Block diagram of the algorithm of the simulation model of inventory management

140. Storageexp, deliveryexp, defexp, store, n, s, ttotstorageexp=0; totdeliveryexp=0; totdefexp=0; send=0; daysupply=0; store=01. Q; POINT

141. Program: inventory management simulation model1. RANDOMIZE TIMER CLS

142. PUT "storageexp="; storageexp INPUT "deliveryexp=; deliveryexp INPUT "defexp="; defexp INPUT "store-"; store INPUT "daysupply-"; day supply INPUT "period of imitation n="; n INPUT "s="; s

143. PUT "time of delivery="; time of delivery daysdef=0: totalstore=store totdefexp=0: totstorageexp=0: totdeliveryexp=0 send=l

144. PRINT "totstorageexp="; totstorageexp PRINT "totdeliveryexp=""; totdeliveryexp PRINT "totdefexp-"; totdefexp PRINT "daysdef-"; daysdef PRINT "totalexp-"; totalexp PRINT "mdayexp-"; mdayexp PRINT "mstore-mstore END

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