ANALYTICAL SUPPORT OF THE INVENTORY MANAGEMENT SYSTEM

L. A. Belyayeva, Y. S. Penyak, О. S. Mentеy

Abstract


Inventory management is a complex process whose tasks are subordinated to ensuring uninterrupted production while minimizing maintenance costs. It is obvious that increasing the efficiency of the use of material resources is very relevant; therefore, there is a need to improve the methodology of inventory analysis and their correct organization in order to improve their management in business process.

There were considered production enterprise problems in the management process of stocks and their analysis. The features of efficient use of stocks in modern conditions are studied. Based on scientists and practitioners scientific researches, it were set indicators that need to be calculated to improve the financial condition of the enterprise. It were considered modern methods of inventory management and the algorithm of stock structure management is proposed. There were carried out the analysis of the optimal volumes of supplies of the stocks of the definite production enterprise.


Keywords


stocks; analysis; provision; efficiency; management; valuation; use.

References


Zianko V. V. (2012). Shlahky pidvyshhennia efektyvnosti upravlinnia oborotnymy koshtamy pidpryiemstv. Ekonomichnyi prostir, 62, 186–193.

Rohanova, H. O. (2010). Zastosuvannia AVS– ta XYZ–analizu dlia upravlinnia tovarnymy zapasamy. Skhid, 6(106), 56–64.

Ivanenko, O. V., & Fomenko, A. O. (2011). Modeli ta metody upravlinnia zapasamy na pidpryiemstvi v umovakh nevyznachenosti. Visnyk Berdianskoho universytetu menedzhmentu i biznesu, 4(16), 108–111.

Poltorak, A .S., & Potapenko, O. M. (2013). The modern state of the use of circulating assets is on enterprises of agro–industrial complex of Ukraine. Nauka i studia, 25(93), 121–127.

Stetsuk, P. A. (2009). Stratehiia i taktyka upravlinnia finansovymy resursamy silskohospodarskykh pidpryiemstv. Kyiv: NNC IAE.

Kovalev, V. V. (2006). Finansy organizatsii (predpriiatii). Moskva: Velbi.

Dictionary of Accounting Terms. Accounting Coach. Available at: http://www.accountingcoach.com/terms

Downes, J., & Goodman, J. E. (2003). Dictionary of Finance and Investment Terms. Barron's Educational Series.

Е–conomic online accounting in brief. Available at: http://www.e–conomic.co.uk/accountingsystem/glossary/current–assets

Guidelines On Accounting Policy For Valuation Of Assets Of Government Trading Enterprises. Using Current Valuation Methods. Steering Committee On National Performance Monitoring Of Government Trading Enterprises. Available at: http://www.pc.gov.au/research/completed/deprival/deprival.pdf

J. G. Siegel., N. Dauber., & J. K. Shim. (2005). The Vest Pocket CPA. Wiley.


GOST Style Citations


Зянько, В. В. Шляхи підвищення ефективності управління оборотними коштами підприємств [Текст] / В. В. Зянько // Економічний простір. – 2012. – № 62. – С. 186–193.

Роганова, Г. О. Застосування АВС– та XYZ–аналізу для управління товарними запасами [Текст] / Г. О. Роганова // Схід. – 2010. – № 6 (106). – С. 56–64.

Іваненко, О. В. Моделі та методи управління запасами на підприємстві в умовах невизначеності [Текст] / О. В. Іваненко, А. О. Фоменко // Вісник Бердянського університету менеджменту і бізнесу. – 2011. – № 4 (16). – С. 108–111.

Poltorak, A. S. The modern state of the use of circulating assets is on enterprises of agro–industrial complex of Ukraine [Text] / A. S. Poltorak, O. M. Potapenko // Nauka i studia. – 2013. – № 25 (93). – С. 121–127.

Стецюк, П. А. Стратегія і тактика управління фінансовими ресурсами сільськогосподарських підприємств [Текст] : монографія / П. А. Стецюк. – К. : ННЦ ІАЕ, 2009. – 370 с.

Ковалев, В. В. Финансы организаций (предприятий) [Текст] : учебник / В. В. Ковалев. – Москва : Велби : Проспект, 2006. – 352 с.

Dictionary of Accounting Terms [Electronic resource] // Accounting Coach. – Available at: http://www.accountingcoach.com/terms.

8..Downes, J. Dictionary of Finance and Investment Terms [Text] / J. Downes, J. E. Goodman. – Barron's Educational Series, 2003. – 818 p. – (Barons Financial Guides)

Е–conomic online accounting in brief [Electronic resource]. – Available at: http://www.e–conomic.co.uk/accountingsystem/glossary/current–assets.

Guidelines On Accounting Policy For Valuation Of Assets Of Government Trading Enterprises. Using Current Valuation Methods [Electronic resource] / Steering Committee On National Performance Monitoring Of Government Trading Enterprises. – Available at: http://www.pc.gov.au/research/completed/deprival/deprival.pdf.

Siegel, J. G. The Vest Pocket CPA [Text] / J. G. Siegel, N. Dauber, J. K. Shim. – 3 edition. – Wiley, 2005. – 640 p.





DOI: https://doi.org/10.18371/fcaptp.v1i24.128231

Copyright (c) 2018 L. A. Belyayeva, Y. S. Penyak, О. S. Mentеy

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770