MATERIAL RESOURCES: APPROACHES TO UNDERSTANDING AND DEFINITION
Journal Title: Вісник Кременчуцького національного університету імені Михайла Остроградського - Year 2017, Vol 2, Issue 104
Abstract
Purpose. Material resources are an important factor in production activities. They provide the continuity and performance of the company. However, in the economic literature and accounting the essence of the category «material resources» is not defined. The lack of a common understanding and a comprehensive vision of their role in the production process creates difficulties for the functioning of enterprises on the market. The article is devoted to studying the theoretical aspects of material resources. The purpose of this article is to study the modern approaches to the understanding of the category «material resources». Methodology. In the article general methods of analysis and the theory of knowledge were used: comparison, grouping, table, analysis, synthesis, induction, deduction etc. Results. The theoretical basis of the study was the work of domestic and foreign scientists, publications in scientific journals. In the article generalization of all known views of scientists regarding the definition of material resources and their understanding are provided. Originality. The author identified the following features of material resources: they constitute the objects and means of labor; they are the sum of fixed and current assets; they are tangible; they are the base of resource provision of the company; they have been used in the production process for a long time; they transfer their value to the cost of production; they can be defined as a commodity. Based on the above features, the author proposes to refine the essence of the category «tangible resources». Practical value. Suggested by the author understanding of the content of material resources makes it possible to more fully evaluate their role in the production process. Directions of further research will the study of effective management of material resources for their sustainable use that will enhance competitiveness of Ukrainian enterprises in the external environment.
Authors and Affiliations
E. Oliinyk
Keywords
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