Analysis of the Expediency of Formation of Material Circulating Assets of Enterprise
Journal Title: Бізнес Інформ - Year 2015, Vol 12, Issue 0
Abstract
The article is aimed at developing methods for analysis of expediency of formation of material circulating assets of an production-trade enterprise. The actuality of analyzing the expediency of formation of reserves at the enterprise has been substantiated. The substance of the methods for an ABC-analysis of circulating assets has been considered, their advantages and disadvantages have been analyzed. A comparative analysis of methods for carrying out both ABC and XYZ-analysis of material circulating assets has been conducted. Reasonability of applying an integrated ABC/XYZ analysis has been substantiated. The methods for analysis of expediency of formation of material circulating assets at the production-trade enterprise OAO «Koziatinskii miasokombinat» has been approbated according to its financial and statistical reporting for the year 2014. A matrix for an integrated ABC/XYZ analysis has been created. Conclusions concerning the assortment policy of the researched enterprise in this year as well as possibilities for its forecasting has been drawn. Recommendations as to enhancing the efficiency of formation of material circulating assets of the OAO «Koziatinskii miasokombinat» have been provided.
Authors and Affiliations
Inna Rudenko, Tetiana Polova, Kateryna Tverdokhlib
Keywords
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