ШЛЯХИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ МАТЕРІАЛЬНИХ РЕСУРСІВ НА ПАТ «КАРЛСБЕРГ УКРАЇНА»
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 1
Abstract
N.P. Shapovalova, V.S. Nitsenko, A.O. Fomenko. Ways to improve the efficiency of material resources at JSC "Carlsberg Ukraine". In the article the conducted analysis of the effective use of material resources is by the design of cause and effect connections between the indexes of material charges and cost of the made products with the aim of exposure of rejections of actual charges from normative and factors that influence on the size of these rejections, and also on the change of production volume. Every day it is all more difficult to keep the positions enterprises at the market, a legislation changes in fact, prices and taxes grow, relationships with some countries become complicated. Having regard to this i on becoming in Ukraine of competition market relations every enterprise has a requirement in Increase efficiency of the use resources and increase of income. Therefore research is sanctified to the decision of problem of fixing factory at the market, his development and to the increment income by the way of reduction charges of enterprise. Known fact that fixing factory at the market, his development and straight depends a Increase income with charges of. factory On an idea In opinion of authors, ones from the bigger components charges of factory there is tangible recurs, reduction of charges on them and maximum effective using results in the Increase income of factory, and thus gives opportunity to develop. As a result of researches authors are educe the row of ponderable factors of influence on the effective use of material resources PJSC «Carlsberg Ukraine» as external so internal. Reduction of material is offered charges at a production and supplies of material resources due to introduction of project from reduction of losses to the extract. The analysis of influence of the projects worked out by authors is conducted on activity of enterprise and their expediency is set due to the increase of efficiency of the use of material resources on the 0,17 % Calculated increase of net income PJSC «Carlsberg Ukraine» on a 1 410,574 thousand hrn. in year. Analysing influence of project it is possible to say on activity of enterprise, that he is expedient and economically advantageous. Key words: material resources, effectiveness, efficiency, losses extract factors influence the cost of materials and resources, reducing material costs.
Authors and Affiliations
Н. П. Шаповалова, В. С. Ніценко, А. О. Фоменко
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