Modern approaches in inventory management of light industry enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
Introduction. The need to increase the efficiency of the operation of enterprises of the industrial complex and light industry in particular, can be ensured by integration on the basis of management of economic processes, which connect the internal resources of the subject of the economy and the environment. In this context, the qualitative management of inventories of material resources, which by the end of 2017 amounted to more than 23% in the total volume of working capital assets of light industry enterprises, became of particular importance. Purpose. The purpose of the paper is to study the theoretical foundations and practical features of the process of valuing the costs of material resources of light industry enterprises and identify possible directions for its improvement. Results. It is known that information on the rates of consumption and use of material resources in the industrial complex, and in particular in light industry, is applied on the largest scale and takes the largest share of all types of normative information. It is common knowledge of the high complexity of collecting, processing and storing this information. Thus, the objective necessity of managing the system of material rationing by the levels of the hierarchy is the introduction of systems of valuation of materials. The article substantiates the necessity of a systematic approach to the correction of the structure, forms and methods of material re-sources management in modern economic conditions. The generalized model of functioning of the system of valuation of material resources in the conditions of automation of control processes is offered. Conclusion. Thus, the improvement of the costing of materials at light industry enterprises should be carried out continuously, as the continuous scientific and technological progress itself, which includes the creation of new designs of products, technologies of their production, new materials, progressive means and methods of production management.
Authors and Affiliations
Natalia Oleksandrivna Potapova, Sofiia Serhiivna Levasheva
Keywords
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