In modern conditions, there are three directions for improving the current management system material flows.

The first is strengthening the interaction of various functional links by improving the use of economic mechanisms.

The second is the achievement of the required level of coordination through organizational transformations in the enterprise management structure.

The third is the improvement of material flow management based on the use of computers and specialized information systems, such as a material requirements planning system or a material planning and management system.

Review questions

• 1. Logistics management tasks.
• 2. Functions of logistics management.
• 3. Types of logistics management structures.
• 4. Functions of the logistics department at an industrial enterprise.
• 5. Directions for improving the material flow management system.

Methods for optimizing material flows

Express diagnostics and identification of signs of a problem

Formulation and diagnosis of the problem

The choice of solutions to the problem

ABC analysis

ABC distribution

ABC analysis technique

XYZ analysis

XYZ distribution

XYZ Analysis Technique

Review questions

Diagnostics of material flows

Diagnostics of material flows is aimed at establishing and studying signs, assessing the internal state of material flow management and identifying problems in the effective functioning and development of the management system, as well as forming ways to solve them..

From a technical point of view, diagnostics allows you to identify problems caused by the structure of the logistics system, the characteristics of the external environment and the nature of interaction with the external environment; from the economic point of view, diagnostics fixes deviations from the norm of the parameters that determine the effective functioning of the production and marketing system.

Diagnostics, using the results of an operational analysis of the state of the controlled system and its environment, serves to justify decisions on the organization and regulation of material flows, and also provides information for planning the development of the logistics system. Analysis is the first stage of a diagnostic study and allows you to compare and select effective solutions development of the material flow management system, to identify the causes of failures in management and the conditions for their elimination.

Diagnostics allows to solve the following set of tasks:

• establish the state of the material flow management system, its compliance or non-compliance with the standards determined by the needs of practical activities;
• · highlight the logical schemes "cause - effect", explaining the dependence of the efficiency of the logistics system on the qualitative and quantitative composition of its elements and structure, as well as the state of the environment in which the enterprise operates;
• systematize and describe the reasons causing violations in the material flow management system;
• determine the possible states of this system based on the existing and prospective structure of the links of its elements;
• · Evaluate the possible consequences of managerial decisions in terms of the effectiveness of the system as a whole.

The basis for the organization of diagnostic studies should be the principles, the implementation of which will ensure an increase in the efficiency of the work being done. These include principles: key link, consistency, causal correspondence.

Key link principle. The material flow management system is one of the complex systems. Organizational and economic processes flowing in it are formed under the influence of many factors. It is practically impossible to take into account and study them all; it is necessary to choose the decisive, most significant ones from them. The identification of key problems and the main causes that determine the problem situation is one of the principles of diagnostic research. This principle is implemented by decomposing the functions and goals of the logistics system, classifying problems, prioritizing individual factors in assessing problems.

The principle of consistency. Consistency in a diagnostic study means a comprehensive and interconnected study of problems control system. In accordance with this principle, the program for improving the material management system should be evaluated in terms of the effectiveness of the functioning of the entire material management system as a whole, in order to exclude the possibility of unexpected and unforeseen consequences.

Principle of Causal Correspondence. One of the requirements for diagnostics is the knowledge of the causes of disturbances in the system and deviations from the norm of its parameters.

The study of the causes of violations of the normal state of the control system as a way to solve emerging problems, in which the analyst's attention is focused on the study of cause-and-effect relationships, is necessary condition the effectiveness of a diagnostic study and is defined as the principle of causal correspondence.

The process of diagnosing material flows involves identifying problems (causes of deviations from the normal state of the system) and determining ways to resolve them in accordance with the requirements of the environment.

The main phases of this process are:

• § Express diagnostics and identification of signs of problems (more);
• § formulation and diagnosis of the problem (more details);
• § choice of options for solving the problem (more);
• § implementation of solutions.

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Introduction

Currently, in the Russian economy, in particular in the field of retail trade, the market is being saturated with goods and services. With the expansion of the range, the improvement of the quality of goods, competition intensifies and, if earlier consumers chose suppliers mainly based on the prices offered, now, in addition to low prices, they also need high quality goods and timely delivery. Many companies are starting to optimize their business processes to keep falling margins. In this regard, the role of economic analysis, sales forecasting for the purposes of budgeting and inventory management is increasing.

The concept of “commodity-material flow” refers to the most ancient economic concepts and there is no doubt that since prehistoric times man has been thinking about the appropriate level of material flows. Attempts to solve this problem mathematically date back to the beginning of the last century. However, the problem is still effective management material flows remains very relevant for most enterprises, organizations and firms.

The concept of material flow is one of the key in logistics. Raw materials taken from nature, before reaching the final consumer, are moved, combined with other materials, and subjected to industrial processing. Moving along the material-conducting chain, the raw materials (and subsequently the semi-finished product and the finished product) are periodically delayed, waiting for their turn to enter into one or another production or logistics operation. A scientific approach is needed to planning purchases, loans and all trade and purchasing activities of the enterprise. All these processes require competent management.

One of the components of economic management methods is the economic analysis of production and economic activity enterprises. Economic analysis serves to:

Increasing the scientific validity of business plans and regulations;

Determining the economic efficiency of the use of production, material and labor resources;

Identification of internal reserves;

Determining the optimality of management decisions.

Financial analysis should be of a scientific nature, should be comprehensive, provide a systematic approach, the costs of conducting an analysis should have a multiple effect. It is also necessary that the analysis be objective, specific and accurate.

The main, strategic, tasks of the development of any organization in a market economy include:

Optimization of the capital structure of the enterprise and ensuring its financial stability;

Profit maximization;

Ensuring the investment attractiveness of the enterprise;

Creation of an effective enterprise management mechanism;

Achieving transparency of the financial and economic condition of the enterprise for owners (participants and founders), investors, creditors;

The use by the enterprise of market mechanisms for raising funds.

The subject of this thesis project is the production and economic activity of the LLC "UralLesMarketPlus".

The purpose of the diploma project is to develop measures to improve the performance of the company "UralLesMarketPlus" LLC and evaluate their effectiveness.

To achieve this goal in the graduation project, the following tasks were set and solved:

To study the theoretical aspects of the organization of material flow management at the enterprise;

Give a description of the company UralLesMarketPlus LLC

Conduct an analysis of the economic activity of the enterprise;

Reveal weak sides in the work of the enterprise, to identify reserves for improving the efficiency of its activities;

Develop measures to improve the efficiency of the enterprise.

1. Theoretical aspects of the organization of management of commodity and material flows at the enterprise

1.1 Inventory flows and their essence

The concept of commodity and material flow is key in logistics. Commodity and material flows are formed as a result of transportation, warehousing and other material operations with raw materials, semi-finished products and finished products - from the primary source of raw materials up to the end consumer.

Inventory flows can flow between different enterprises or within one enterprise. Before forming the definition of a material flow, let us analyze a specific example of a material flow flowing within a separate enterprise.

The ways of movement of cargo from the storage area to the loading area can also be different.

a) storage area - loading area;

b) storage area - dispatch expedition - loading area;

c) storage site - acquisition site - dispatch expedition, loading site;

d) storage area - picking area - loading area.

Along the way, various operations are carried out with the cargo: unloading, palletizing, moving, unpacking, storage, etc. The volume of work for a separate operation, calculated for a certain period of time, for a month, for a quarter, etc., represents the material flow for the corresponding operation.

At wholesale depots, material flows are calculated, as a rule, for individual sections. To do this, summarize the amount of work for all logistics operations carried out in this area.

When performing some logistics operations, the material flow can be considered for a given point in time. Then it turns into a stock.

Commodity and material flows are formed as a result of transportation, storage and other material operations with raw materials, semi-finished products and finished products - from the primary source of raw materials up to the end consumer.

Commodity and material flow - products (cargo, parts, inventory items, etc.), considered in the process of applying various logistics operations to it (transportation, warehousing, etc.) and assigned to a time interval. The dimension of the material flow is a fraction, the numerator of which indicates the unit of measurement of the cargo (pieces, tons, volume, etc.), and the denominator - the unit of time (day, month, year, etc.). For example, tons / year.

The form of the existence of a material flow can be the turnover of a warehouse, a cargo flow, etc.

Commodity-material flows in the broad sense of the word are a set of material conditions of reproduction. The essence of material flow management is revealed by two main provisions.

The first of them is predetermined by the nature of commodity-money relations. Any act of exchange in the market is accompanied by a number of specific phenomena and is objectively connected:

Firstly, with the need to change the forms of value (money - goods - money);

Secondly, with the change of ownership of the goods.

The second moment, which determines the essence of the management of commodity and material flows, is the objective necessity of the physical movement of material flows through the channels commodity circulation. This need exists due to the spatiotemporal discrepancy between the parameters of production and consumption material resources. Inventory management functions that are performed in this case, are mainly focused on determining the specific parameters of material flows.

It is especially important to note that in the process of managing the planned material flow should be analyzed not only in terms of assortment, quality, quantity, timing and location. It is also important to evaluate it according to such parameters as the rationality of the source of obtaining resources, the availability of pre- and after-sales service, the price per unit of goods, taking into account the acquisition costs.

Management of commodity and material flows is subject to certain principles. Among the most important of them, first of all, it is necessary to note the independence of the subjects of management and the free development of economic relations between them, as partners and clients, based on the dependence of price on supply and demand and, conversely, supply and demand on price.

In addition, it is necessary to ensure the possibility of an accurate and prompt response to changes that occur in the management process. This reaction should ensure the adjustment of the entire complex of management decisions as applied to the parameters of material flows in real circumstances, taking into account the goals set. In this case, the principle of control flexibility is implemented.

The activity of the subject of management should be organized on the principles of economic feasibility. Reasonable specialization and cooperation, observance of hierarchy levels, a combination of unity of management and creative initiative, due to appropriate motives and incentives, are necessary. This can provide the necessary prerequisites for a clear and well-coordinated management at minimal cost, i.e. implement the principle of management efficiency.

Management of commodity and material flows as a set of functions is carried out in the interests of their consumer. An enterprise, as a rule, has a special subdivision, which should be considered as a direct subject of management.

Regular receipt of materials, components or finished products on production enterprises and objects of the distribution sphere require the performance of certain operations: determining the need for material resources, selecting sources of resources, placing and sending an order, transporting (forwarding), receiving and checking the delivery. All these actions are necessary for the complete completion of the procurement process. Let us consider in more detail the main logistics operations of material flow management in supply logistics.

Any purchase begins with determining the need for the organization's material resources at this stage, the questions are decided: what, how much and when to purchase.

The need for material resources is understood as their quantity required by a certain date for a set period to ensure the fulfillment of a given production program or existing orders.

Determination of the need for material resources can be carried out in three ways:

· Deterministic - to calculate the secondary need for material resources with a known primary based on production plans and consumption rates.

· Stochastic - to calculate the demand based on a probabilistic forecast, taking into account the trend in changes in needs over past periods.

· Expert - to calculate the need on the basis of experimental and statistical assessment of experts.

The choice of method depends on the characteristics of the material resources, the conditions of their consumption and the availability of relevant data for the necessary calculations.

The main steps in determining the need are:

1. Determining the gross resource requirement using the master schedule and bill of materials;

2. Determining the net requirement by subtracting the stock already on hand and the volume of orders to be received. Then a production schedule is drawn up indicating the start time of work provided with net demand;

3. establishing the volume of orders and the time of their placement on the basis of the schedule for the use of materials and information on the lead time of the order.

After determining the need for material resources and before identifying possible suppliers, it is necessary to make a decision whether to purchase certain types of material resources or produce them ourselves.

When solving this problem in each specific case, it is necessary to take into account a number of factors of positive and negative effects.

The following factors can influence the decision to produce rather than buy:

the production of this product is part of the main activity of the organization;

The need for a component product is stable, large enough and it can be manufactured using existing equipment;

· quality requirements are so precise or unusual that special processing methods may be required that suppliers do not possess;

Availability of guaranteed supply;

preservation of technological secrets;

Ensuring the continuous functioning of its own production facilities;

Independence from sources of supply.

Reasons for purchasing from external suppliers:

the need for a component product is small, and its production is not part of the main activity of the organization;

The organization lacks the administrative or technological expertise to produce the desired product or service.

Suppliers have a good reputation

· the need to maintain the long-term technological and economic viability of non-core activities;

Availability of substitute resources.

It is believed that the most important part of procurement is the search for qualified suppliers.

Most organizations have a list of trusted vendors who have provided acceptable service in the past or are known to be reliable. If a suitable supplier is not on the list, the organization must find it. Cheap suppliers can be found in professional magazines, catalogs or through business contacts. As for the supply of expensive products, a more thorough search is required here, which will take much more time.

The choice of the best supplier is carried out on the basis of three main criteria: the cost of the purchased products, the reliability of service, and the quality of service.

Some organizations find that dealing with a single source of resources makes them more vulnerable and dependent on the performance of the supplying enterprise. If the sole supplier of a critical component runs into financial problems, the organization may, although it has not made any mistakes, stop production.

To avoid this, some organizations adopt a policy of purchasing the same material from multiple competing suppliers. Another way to avoid dependence on a single source of resources is to resort to forward purchases (contracting for the delivery of materials at a specified time in the future).

This feature provides two benefits. First, it guarantees the availability of materials for some time in the future and minimizes the impact of supply disruptions. Secondly, the price of materials is fixed, which avoids negative impact future price increases or the emergence of an uncertain situation. Of course, in this case the situation can also develop in the other direction, i.e. not as intended by the organization. An enterprise signing a long-term contract may stop doing this type of activity, its warehouse may burn down, but the likelihood of such a development of events is low. It may be safer for an organization to keep a stockpile of needed materials on site, but this results in higher costs; contracting for future supplies reduces these costs, but does not completely eliminate the risk; in addition, the organization may enter into an unsuccessful agreement for itself, as prices for individual materials sometimes decrease.

The analysis and selection of a supplier leads to the placement of an order. Placing a purchase order involves filling out an order form. The terms included in the purchase order govern the relationship between buyer and seller.

All organizations have their own purchase order forms. Important requirements for any of them should be the presence serial number, dates of completion, name and address of the supplier, description of the ordered goods, indication of the quantity, required delivery date, terms of shipment, payment and order.

A purchase order is part of a legal contract between a consumer and a supplier. But until it is accepted for execution by the supplier (i.e., the "confirmation" form sent by the supplier to the purchasing department of the customer enterprise is not received), the purchase order is not a contract.

Traditionally, purchase orders are sent to the supplier by mail, telephone, facsimile or courier.

Orders received by the supplier using standards-based or EDIFACT electronic data interchange networks are more preferable in terms of time of dispatch, processing and reliability of information. Systems based on modern information technologies using optical scanning and subsequent computer processing of barcodes are becoming more widespread for the transfer of orders.

The order fulfillment function is a standard function that monitors a supplier's ability to meet its delivery time commitments. Order follow-up is often done over the phone to obtain immediate information, but a number of organizations use a simple form, often computer-generated, to request information on the timing of shipment of goods or the percentage of completion of an order as of a specific date.

Forwarding an order is a kind of pressure on the supplier so that he fulfills his obligations to deliver the goods, delivers the goods ahead of schedule. If the supplier is unable to comply with the terms of the agreement, the threat of cancellation of the order or termination of the business relationship in the future can be used as leverage.

Acceptance of products, documenting the delivery, checking the quality and quantity of goods are important.

The main objectives of the function of receiving and controlling raw materials are:

guarantee of receiving the order;

· quality checking;

confirmation of receipt of the ordered quantity of raw materials;

sending the goods to its next destination - to the warehouse, to the control department or to the use department;

preparation of documentation for the receipt and registration of raw materials;

The quality of the supplied goods must meet the requirements. Lack of necessary quality control of procurement can lead to following costs:

additional costs associated with the return of defective and substandard goods;

stop production in the case, for example, when the entire batch of products turned out to be of poor quality and must be returned;

· lawsuits, etc.

Measures applied in practice to ensure the quality of accepted goods can be classified into two groups: batch acceptance methods and acceptance control methods.

Lot acceptance methods include:

1. Complete control;

2. Sampling methods: acceptance sampling control of batches by quality characteristics, continuous sampling control by quality characteristics from a through party, acceptance sampling control by quality characteristics, revision sampling control.

Acceptance control methods include:

3. Accounting and determining the improvement in the quality of the indicators of the products of this supplier;

4. Comparative assessment of the quality of products from different suppliers.

Receipt of invoices for ordered goods - The final stage execution of the contract. All invoices must be checked, and if there are no contradictions in the documents, the accounting department pays for them. When paying bills, as a rule, non-cash payment is used, unless otherwise provided by law. Settlements are allowed by payment orders, by letter of credit, by checks, settlements by collection and in other forms, statutory banking rules established in accordance with it and the customs of business turnover applied in banking practice.

There are several forms of payment

1. Settlements by payment orders. When calculating by payment orders, the bank undertakes, on behalf of the payer, at the expense of the funds in his account, to transfer the necessary amount of money to the account of the person indicated by the payer in the same or another bank within the period established by law. If more short term is not provided for by the bank account agreement or is not determined by the customs of business turnover applied in banking practice.

2. Settlement under a letter of credit. When settling under a letter of credit, a bank acting on behalf of the payer to open a letter of credit and in accordance with the instruction (issuing bank) undertakes to make a payment to the recipient of funds or pay, accept or discount a bill of exchange or authorize another bank (executing bank) to make payment to the recipient of funds or pay, accept or discount a bill of exchange.

3. Settlement for collection. When settling for collection, the bank (issuing bank) undertakes, on behalf of the client, to carry out at his expense actions to receive payment and (or) acceptance of payment from the payer.

4. Settlement by checks. A check is recognized as a security containing an unconditional order of the drawer of the check to the bank to pay the amount indicated in it to the holder of the check.

Within the framework of these forms, settlements can be made with a partial prepayment and upon receipt of the goods, with a full prepayment for the entire product, payment in installments, etc. In any case, payment is guaranteed in the contract.

There are a number of advantages in favor of paying the invoice before receiving, checking and posting the goods:

· The financial position of the company-buyer can be stable.

· Failure to pay in advance not only eliminates discounts, but also adversely affects the reputation of the buyer.

· When purchasing from reliable suppliers, in case of problems with unsatisfactory product quality, acceptable adjustments are easily found out even after payment of the invoice.

Types of inventory flows.

Commodity and material flows are defined as goods considered in the process of applying various logistics operations to them. A wide variety of cargo and logistics operations complicates the study and management of material flows. When solving a specific problem, it is necessary to clearly indicate which flows are being studied. When solving some problems, the object of study can be a load considered in the process of applying a large group of operations. For example, when designing a distribution network and determining the number and location of warehouses.

Material flows are divided according to the following main features:

The relation to the logistics system, the natural-material composition of the flow, the number of goods forming the flow, the specific gravity of the goods forming the flow, the degree of compatibility of goods, the consistency of goods.

With regard to a specific logistics system, the material flow can be external and internal.

The internal material flow flows in the external environment for the enterprise. This category is not made up of any goods moving outside the enterprise, but only those to which the enterprise is related. The external material flow is formed as a result of the implementation of logistics operations with cargo within the logistics system. The input material flow enters the logistics system from the external environment. In our example, it is determined by the sum of the values ​​of material flows at unloading operations, t/year: The output material flow comes from the logistics system to the external environment. For the wholesale base, it can be determined by adding up the material flows that take place when performing operations for loading various types of vehicles.

According to the natural-material composition, material flows are divided into one - assortment and many assortment. Such a separation is necessary, the assortment composition of the flow significantly affects the work with it. For example, the logistics process in a wholesale food market selling meat, fish, vegetables, fruits and groceries will be significantly different from the logistics process in a potato store that works with one item of cargo.

On a quantitative basis, material flows are divided into mass flows - a flow is considered that occurs in the process of transporting goods not by a single vehicle, but by a group of them, for example, a train or several dozen wagons, a column of motor vehicles. Several large wagons, cars. Small - form quantities of goods that do not allow full use of the carrying capacity vehicle and requiring, during transportation, to be combined with other, passing cargo. Medium - streams occupy an intermediate position between large and small. These include flows that form goods arriving in single wagons or cars - according to the specific weight of the goods forming the flow, material flows are divided into heavy and lightweight. Heavy flows provide full use of the carrying capacity of vehicles, require less storage volume for storage. Heavy flows form cargoes, in which the mass of one piece exceeds 1 m (for transportation by water) and 0.5 tons (for transportation by rail). An example of a heavy flow is the metals considered in the process of transportation. Lightweight flows are represented by loads that do not allow full use of the carrying capacity of the transport. One ton of light weight flow cargo occupies a volume of more than 2 m3. For example, tobacco products form lightweight streams during transportation.

According to the compatibility of the goods forming the flow, material flows are divided into compatible and incompatible. This sign is taken into account mainly during the transportation, storage and cargo processing of food products.

According to the consistency of goods, material flows are divided into flows of bulk, bulk, packaged and liquid cargo. Bulk cargo (for example, grain) is transported without containers. Their main property is flowability. They can be transported in specialized vehicles: bunker-type wagons, open wagons, on platforms, in containers, in motor vehicles. Bulk cargoes (salt, coal, ore, sand, etc.) are usually of mineral origin. Transported without containers, some may freeze, cake, bake. Tarno - piece cargoes have a variety of physical and Chemical properties, specific gravity, volume. It can be cargo in containers, boxes, bags, bulk cargo, long and oversized cargo. Liquid cargoes - cargoes transported in bulk in tanks and tankers. Logistics operations with liquid cargoes, for example, reloading, storage and others, are carried out with the help of special technical means.

Tab. 1. Parameters of logistics material flows

Types of streams	Options
1. Separate thread	Physical and chemical characteristics of the cargo Start, end and intermediate points Trajectory shape Trajectory length Speed Time and intensity Weight characteristics (gross weight, net weight) Overall characteristics (volume, area, linear dimensions) Costs per ton of cargo or one kilometer of transportation Coefficients of use of the material and technical base involved in the implementation of logistics operations
2. Set of homogeneous (homogeneous) flows a) sequential streams b) parallel threads	Time interval between two deliveries Distance between two deliveries Absolute deviations between the values ​​of the parameters of individual homogeneous flows Overlap of individual homogeneous flows in time Relationship between parameters of individual homogeneous flows and integrated flow
3. Set of heterogeneous (heterogeneous) flows a) flows without processing material resources b) flows with the processing of material resources	Ratios of the parameters of individual heterogeneous flows Unit costs for the movement of individual heterogeneous flows Deviation of actual parameters from planned ones The ratio of the parameters of heterogeneous flows before and after their processing The amount of rejects and waste during processing

1.2 Systems and methods for managing inventory flows

The material flow management system is understood as an organizational mechanism for the formation of planning and regulation of material flows within the framework of an intra-production logistics system.

A flow is a collection of objects, perceived as a single whole, existing as a process at a certain time interval and measured in absolute units for a certain period. Flow parameters are parameters that characterize the ongoing process. The main parameters characterizing the flow are: its initial and final points, the trajectory of movement, the length of the path (measure of the trajectory), the speed and time of movement, intermediate points, intensity.

According to the nature of the generating objects, the following types of flows are distinguished: material, transport, energy, Money, informational, human, military, etc., but for the logistics of the listed ones, material, informational and financial ones are of interest.

The concept of material flow is key in logistics. Material flows are formed as a result of transportation, storage and other material operations with raw materials, semi-finished products and finished products - from the primary source of raw materials up to the end consumer. Material flows can flow between different enterprises or within one enterprise.

A material flow is a product (in the form of goods, parts, inventory items) considered in the process of applying various logistics to it (transportation, warehousing, etc.). And (or) technological (machining, assembly, etc.) operations and related to a certain time interval. The material flow is not in the time interval, but in this moment time goes into inventory.

The material flow is characterized by a certain set of parameters:

nomenclature, assortment and quantity of products;

overall characteristics (volume, area, linear dimensions);

weight characteristics (total weight, gross weight, net weight);

physical and chemical characteristics of the cargo;

Characteristics of containers (packaging);

Terms of sale and purchase agreements (transfer of ownership, supply);

conditions of transportation and insurance;

financial (value) characteristics;

conditions for performing other physical distribution operations related to the movement of products, etc.

The material flow on its way from the primary source of raw materials to the final consumer passes through a number of production links. Material flow management at this stage has its own specifics and is called production logistics.

The tasks of production logistics relate to the management of material flows within enterprises that create material wealth or provide such material services as storage, packaging, hanging, stacking, etc.

The logistics systems considered by production logistics are called in-house logistics systems. These include: industrial enterprise; a wholesale enterprise with storage facilities; nodal cargo station; a key seaport, etc. Intra-production logistics systems can be considered at the macro and micro levels.

At the macro level, in-house logistics systems act as elements of macro-logistics systems. They set the rhythm of these systems, are the sources of material flows. Ability to adapt macrologistics systems to changes environment is largely determined by the ability of their intra-production logistics systems to quickly change the qualitative and quantitative composition of the output material flow, i.e. product range and quantity. Qualitative flexibility of intra-production logistics systems can be ensured through the availability of universal service personnel and flexible production. Quantitative flexibility is also provided in various ways. For example, in some enterprises in Japan, the main staff is no more than 20% of the maximum number of employees. The remaining 80% are temporary workers. Moreover, up to 50% of the number of temporary workers are women and pensioners. Thus, with a staff of 200 people, an enterprise can supply up to 1,000 people to fulfill an order at any time. The manpower reserve is supplemented by an adequate reserve of equipment.

At the micro level, intra-production logistics systems are a number of subsystems that are in relationships and connections with each other, forming a certain integrity, unity. These subsystems: purchasing, warehouses, stocks, production maintenance, transport, information, sales and personnel, ensure the entry of the material flow into the system, passing through it and exiting the system. In accordance with the concept of logistics, the construction of intra-production logistics systems should provide the possibility of constant coordination and mutual adjustment of plans and actions of supply, production and marketing links within the enterprise.

When demand exceeds supply, it can be assumed with reasonable certainty that a batch of products manufactured taking into account market conditions will be sold. Therefore, the goal of maximum utilization of equipment takes priority. Moreover, the larger the manufactured batch, the lower the unit cost of the product will be. The task of implementation is not in the foreground.

The situation changes with the advent of the "dictatorship" of the buyer on the market. The task of selling the manufactured product in a competitive environment comes to the fore. The volatility and unpredictability of market demand makes it impractical to create and maintain large stocks. At the same time, the production worker no longer has the right to miss a single order. Hence the need for flexible production facilities that can quickly respond with production to emerging demand.

Reducing the cost in a competitive environment is achieved not by increasing the size of the produced batches and other extensive measures, but by the logistics organization of both a separate production and the entire commodity distribution system as a whole.

Pushing material flow control system.

Push (push) systems have found application not only in the field of production (in production logistics), but also in the field of circulation, both at the stage of procurement and the sale of finished products.

In the process of logistics, the push system is an inventory management system throughout the supply chain, in which the decision to replenish stocks in the warehouse system at all levels is taken centrally.

When selling finished products, the push system manifests itself as a sales strategy aimed at leading the formation of commodity stocks in relation to demand in wholesale and retail trade enterprises.

In addition to organizational and managerial functions, modern versions of push logistics systems make it possible to successfully solve various forecasting problems. For these and other purposes, operations research methods, including simulation modeling, are widely used.

Most production control systems currently belong to push systems, and the larger such a system, the more characteristic the following becomes for it.

1. With sudden changes in demand or delays in the manufacturing process, it is almost impossible to reschedule production for each of its stages. This results in overstocking or even overstocking.

2. It is very difficult for management personnel to understand in detail all situations related to production rates and inventory parameters. Therefore, the production plan must provide for the creation of excess safety stocks.

3. Any prompt, urgent changes in the size of batches of manufactured products, as well as the duration of production and logistics operations, cause great complications, since it is necessary to calculate in detail the optimal production plans very hard.

Pulling material flow control system.

The "pull" system was conceived as a means of solving such problems. This can be achieved if conditions are created for simple and reliable supply of products exactly on time, corresponding to the need for their arrival at the next section.

Pull (pull) systems reflect approaches to the organization of production, in which parts and semi-finished products are fed from the previous technological operation to the next one as needed.

In this case, there is no strict schedule, since only on the assembly line it becomes known exactly the number of required units and components required for the manufacture of one product, as well as the time of their production. It is from this line that containers are sent to the previous sections for the details of the required nomenclature. Parts taken from the previous section are re-manufactured and replenished. And so on all the way. The necessary parts or materials each section "pulls" from the previous one. Thus, there is no need to draw up production schedules for all technological stages simultaneously during the month. Only on the assembly line changes are made to the work schedule.

During the operation of this system, the control center does not interfere in the transfer of the material flow through the existing logistics chain. It does not set the current production tasks for the corresponding links. The production program of each previous technological link is set by the parameters of the order coming from the next link. The main function of the control center is to set a task for the final link in the production process chain. The main objectives of the "pull" system:

* preventing the spread of increasing fluctuations in demand or output from the subsequent process to the previous one;

* minimizing fluctuations in inventory parameters between technological operations;

* maximum simplification of inventory management in the production process through its decentralization, increasing the level of operational shop management, i.e. granting shop foremen or foremen the authority to quickly manage production and inventories.

The advantage of "pulling" (pulling) systems is that they do not require general computerization of production. At the same time, they require high discipline and compliance with all delivery parameters, as well as increased responsibility of personnel at all levels, especially contractors. This is explained by the fact that the centralized regulation of production logistics processes is limited.

The "pull" (pull) logistics systems include the well-known KANBAN and ORT systems. The ORT system, developed by Israeli and American specialists, belongs to the class of micrologistics systems that integrate supply and production processes. The main principle of this system is to identify the so-called "bottlenecks" in the production process.

Stocks of material resources, work in progress, finished products, technological processes, production capacities, etc. The efficiency of the logistics system as a whole mainly depends on the efficiency of the use of critical resources, while the remaining (non-critical) resources practically do not have a significant impact on the functioning of the system.

Many logistics experts consider ORT to be a computerized version of KANBAN, with the only difference being that ORT prevents bottlenecks in the supply-to-production logistics network, while KANBAN can effectively eliminate bottlenecks that have already occurred.

The main principles of the "pull" system:

1. Preservation of sustainable stocks at each stage of production, regardless of the influencing factors.

2. Promotion of the order from the next section to the previous one for the material resources spent in the production process to complete the next task.

Necessary requirements for the implementation of the "pull" system:

* establishment of the normative moment of resuming the order and the standard size of the batch of ordered products;

* tracking the parameters of stocks and supply volumes for current orders;

* constant monitoring of the parameters of dynamic threads in the process of performing the next job.

In the field of circulation, both push and pull systems are widely used.

At the procurement stage, they form material management systems with a decentralized decision-making process for replenishment of stocks.

When selling finished products, the "pulling" (pulling) system is a marketing strategy aimed at stimulating demand for products in the wholesale and retail sector ahead of the formation of commodity stocks.

RP logistics concept.

One of the most popular logistics concepts in the world, on the basis of which a large number of logistics systems have been developed and operate, is the concept of "Requirements / resource planning" - RP ("requirements / resource planning").

The basic systems based on the concept of RP in production and supply are the MRP I / MRP II systems - "Materials / manufacturing requirements / resource planning" (Systems of planning requirements for materials / production planning of resource requirements) and in distribution (distribution) - DRP I / DRP II - "Distribution requirements / resource planning" (Systems for planning the distribution of products / resources). MRP and DRP are push control systems. Although the RP logistics concept itself was formulated a long time ago (since the mid-1950s), it was only with the advent of high-speed computers that it was put into practice, and the revolution in microprocessor and information technologies stimulated the rapid growth of various applications of RP systems in business.

MRP system.

The MRP I system was developed in the USA in the mid-1950s, but it was not until the 1970s that it became widespread both in the USA and in Europe. According to the definition of the American specialist J. Orliski, one of the main developers of the MRP system, the system of “material requirements planning (MRP-system) in the narrow sense consists of a number of logical related procedures, decision rules and requirements that translate the production schedule into a chain of requirements, synchronized in time, and planned “coverages” of these requirements for each unit of stock of components needed to fulfill the schedule. The MRP system reschedules the sequence of requirements and coverages as a result of changes in either the production schedule, inventory structure, or product attributes.

MRP systems operate with materials, components, semi-finished products and their parts, the demand for which depends on the demand for specific finished products.

The main objectives of MRP systems are:

meeting the need for materials, components and products for planning production and delivery to consumers;

maintaining low inventory levels;

planning production operations, delivery schedules, purchasing operations.

In the process of achieving these MRP goals, the system ensures the flow of planned quantities of resources and stocks of products during the time used for planning. The MRP system begins its work with determining how much and in what time it is necessary to produce the final product. The system then determines the time and required quantities of material resources to meet the needs of the production schedule. On fig. 3 is a block diagram of the MRP system.

The input of the MRP system is consumer orders, supported by forecasts of demand for the company's finished products, which are included in the production schedule. So in MRP key factor is consumer demand.

The database on material resources contains all the required information about the range and main parameters (attributes) of raw materials, materials, components, semi-finished products, etc., necessary for the production (assembly) of products or their parts. In addition, it contains the norms of resource consumption per unit of output.

The inventory database informs the system and management personnel about the presence and size of production, insurance and other required stocks of material resources in the company's warehouse, as well as their proximity to critical levels in terms of the need to replenish them.

The problems that arise in the process of implementing the MRP system relate to the development of information, software and mathematical support for calculations and the choice of a complex of computer and office equipment.

Systems based on the MRP approach have a number of disadvantages and limitations, the main of which are:

the use of MRP systems requires a significant amount of calculations, preparation and pre-processing of a large amount of initial information, which increases leading time production and logistics cycles;

increase logistics costs to order processing and transportation when the firm seeks to reduce inventory levels or switch to low-volume, high-frequency production;

insensitivity to short-term changes in demand, as they are based on the control and replenishment of stock levels at fixed order points;

a large number of failures in the system due to its too complex nature and large dimension.

DRP system.

From an operational point of view, the RP logistics concept can also be used in distribution systems, which was the basis for the synthesis external systems DRP (Distribution requirements planning). DRP systems are the distribution of the logic of building MRP into the distribution channels of finished products. However, these systems, although they have a common logistics concept "RP", at the same time are significantly different.

The functioning of DRP systems is based on consumer demand, which is not controlled by the firm. DRP systems operate in conditions of demand uncertainty. This undefined external environment imposes Additional requirements and limitations in the policy of stock management of finished goods in distribution networks. DRP systems plan and manage stock levels at a firm's bases and warehouses in its own distribution network or with wholesalers.

The fundamental tool of logistics management in DRP systems is a schedule (schedule) that coordinates the entire process of supplying and replenishing stocks of finished products in a distribution network (channel). This schedule is formed for each allocated storage unit and each link of the logistics system associated with the formation of stocks in the distribution channel. Replenishment and depletion schedules are integrated into general requirement to replenish stocks of finished products in the warehouses of the company or wholesale intermediaries.

Sales management systems based on the DRP scheme allow firms to achieve certain advantages in marketing and logistics. Marketing organizational benefits include:

improving the level of service by reducing the delivery time of finished products and meeting consumer expectations;

improving the promotion of new products to the market;

the ability to anticipate and anticipate marketing decisions to promote finished products with low inventory levels;

improved coordination of finished goods inventory management with other functions of the firm;

exceptional ability to meet the requirements of consumers through the service associated with the coordination of inventory management of finished products.

Among the logistical advantages of DRP systems are:

reduction of logistics costs associated with the storage and management of stocks of finished products by coordinating deliveries;

reducing inventory levels by accurately determining the size and location of deliveries;

reducing the need for storage space by reducing stocks;

reduction of the transport component of logistics costs due to effective feedback on orders;

improved coordination between logistics activities in distribution and production.

At the same time, there are certain limitations and disadvantages in the use of DRP systems. First, the DRP system requires accurate, coordinated shipment and replenishment forecasting for each center and distribution channel of finished products in the distribution network. In the ideal case, the system should not maintain excess inventory in the logistics distribution channels, but this is determined only by the accuracy of the forecast. To avoid possible errors, it is necessary to have certain safety stocks in distribution centers. Secondly, inventory planning in DRP systems requires high reliability of logistics cycles between distribution centers and other links in the system. The uncertainty of any cycle (order, transportation, production) immediately affects the effectiveness of decisions made in the DRP system. Thirdly, integrated distribution planning causes frequent changes in the production schedule, which feverish the production departments of the company, leads to fluctuations in the use of production capacity, uncertainty in production costs, disruptions in the delivery of products to consumers.

Logistic concept "just-in-time".

The most widely used concept in the world is the concept of "just-in-time" - J I T ("just in time"). The emergence of this concept is attributed to the end of the 1950s, when the Japanese company Toyota Motors, and then other automotive companies in Japan, began to actively implement the KANBAN system. The name "just-in-time" of the concept was given a little later by the Americans, who also tried to use this approach in the automotive industry. The original slogan of the J I T concept was the potential elimination of stocks of materials, components and semi-finished products in the production process of assembling cars and their main units. The initial statement was that if the production schedule is given (abstracting from demand or orders for the time being). It is possible to organize the movement of material flows in such a way that all materials, components and semi-finished products will arrive in the right quantity, at the right place (on the assembly line - conveyor) and exactly at the appointed time for the production or assembly of finished products.

From a logistical standpoint, J I T is a fairly simple binary inventory management logic without any restriction on the requirement of a minimum inventory. In which the flows of material resources are carefully synchronized with the need for them, set by the production schedule for the release of finished products. In the future, the ideology of J I T was successfully promoted into distribution, marketing systems for finished products. Given the wide expansion of the J I T approach in various areas modern business, we can define it as follows:

J I T is a modern concept of building logistics systems in production (operational management). Supply and distribution based on the synchronization of the delivery of material resources. And finished goods in the required quantities by the time the link in the logistics system needs them, in order to minimize the costs associated with inventory.

...

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General characteristics and analysis of the material flows of the enterprise, the definition of the role of the warehouse as a component of the logistics system. Development of an optimal inventory management strategy. Calculation of the warehouse system of the enterprise, resource support for its work.

The logistics system at JSC VSMPO-AVISMA Corporation is characterized, first of all, by the absence of a logistics department as such.

To ensure a continuous production process, VSMPO-AVISMA Corporation has created an infrastructure, the working condition of which is maintained by the engineering and technical service of the plant.

Each head of the department is responsible for the operation of buildings and structures in which his workshop (site) is located.

For the import of raw materials and materials, the shipment of products, the company's and third-party motor transport is used. And also shipment of production is carried out by railway containers.

All transportation is carried out and planned by the transport department. Import of materials is carried out on the basis of requests from the logistics department, shipment of products - on the basis of requests from the sales department.

The amount of energy resources necessary to ensure the production and operation of the enterprise, and the optimization of their consumption is planned by the assistant technical director for energy saving and material rationing department. Based on the production plan, the need for all types of energy resources is calculated, and contracts are concluded with suppliers.

In accordance with the production plan, technical development plan at the enterprise head economist develops a financial plan (annual and monthly), which is approved CEO.

The General Director manages financial resources - their planning, availability and control of use. Based on the results of the month, quarter and year, an analysis of quality costs is carried out, analysis financial indicators, such as increased cash flow, increased benefits, reduced overhead.

The plan for the production of marketable products is formed for a year with a uniform breakdown by quarters. The need for the production of titanium products is determined by the production and dispatching department (PDO), planning and economic management with the participation of the marketing and sales department based on the sales forecast and the need to load production capacities (enterprise personnel). Priority in decision-making in the formation of the production program belongs to the PDO. Formation of the production plan is completed in November/December of the previous period. The generated production plan is approved by the general director and transferred to the logistics department to assess the annual need for materials and components.

Quarterly planning of the production of marketable products is carried out according to the scheme for the formation of an annual plan, taking into account the fact that the plan of the previous quarter was fulfilled. In case of non-fulfillment of the plan of the previous quarter, the initial quarterly plan is adjusted upwards.

Detailed planning of the movement of parts, assembly units own production in the context of the sender / recipient is made by specialists on the basis of a quarterly production plan. Detailed planning is done taking into account the balances and backlogs in the main production shops. To reconcile the balances, the movement of parts and assemblies of our own production is reconciled within a month and incorrect balances are corrected.

The need for the implementation of dispatching functions arises due to the discrepancy between the planned and actual releases of finished products. In this regard, it is required to adjust the quarterly plan and operational management of production during the next month. When changing the quarterly production plan, PDO automatically calculates deviations and adjusts previously generated plans and manually develops monthly production schedules for assembly and delivery of products for each working day. The developed schedules are brought to the shops, and the PDO monitors their implementation. Every day, the heads of workshops report on the phone for the implementation of production schedules.

Based on the analysis of existing problems, the following general goals for improving the material flow management system in production can be formulated:

Organize a rhythmic, coordinated production and supply in a multi-range, dynamically changing product with frequently changing plans for the production of finished products;

Reduce production costs by reducing the volume of work in progress, reducing stocks of materials, stocks of finished products, and also create a mechanism for operational cost control;

To increase the turnover of funds and responsibility to the consumer by reducing the cycle of manufacturing products and reducing the number of cases of failure to deliver products;

Reduce losses from theft by improving the organization of product storage in production and traceability liability at all stages of the material flow;

Create a competitive production management system, taking into account progressive world practice and in accordance with international standards, methods.

Thus, it can be seen that JSC VSMPO-AVISMA Corporation implements many logistics functions, but there is no single information space, a single center for logistics chains. Therefore, one of the directions for improving the structure of the logistics system of VSMPO-AVISMA Corporation is the implementation of a logistics department at the enterprise.

ECONOMY

E.A. Alekseeva, A.V. Pakhomova ANALYSIS OF THE MATERIAL FLOW AS A STAGE IN THE PROCESS OF FORMING A LOGISTIC STRATEGY FOR ORGANIZING PURCHASING

A comprehensive analysis of the material flow is carried out using the ABC method, which makes it possible to identify the values ​​of the main parameters of the material flow, trends in its formation, and dynamic characteristics. Material flow analysis

presented as a stage in the formation of a procurement logistics strategy.

E.A. Alekseeva, A.V. Pahomova MATERIAL FLOWS ANALYSIS AS A STAGE IN THE PURCHASING ORGANIZATION LOGISTICS STRATEGY FORMING PROCESS

This article is devoted to the analysis of material flow by the ABC method, which makes it possible to clear up the meaning of its basic parameters, forming trends, dynamical characteristics. The analysis of material flow is submitted as a stage of forming the logistics strategy of purchasing organization.

Logistics sets and solves the problem of designing harmonious, coordinated material-conducting (logistics) systems, with given parameters of material flows at the output. These systems are distinguished by a high degree of coordination of the productive forces included in them in order to manage through material flows. The basis of the system is the analysis of material flows, both for individual product groups and divisions, and for the enterprise as a whole.

A material flow is a product (in the form of cargo, parts, inventory items) considered in the process of applying various logistics (transportation, warehousing) and technological (machining, assembly) operations to it and related to a certain time interval.

Material flows in logistics are characterized by the following parameters:

Nomenclature, assortment and quantity of products;

Overall characteristics (total mass, area, linear parameters);

Weight characteristics (total weight, gross and net weight);

Physical and chemical characteristics of the cargo;

Characteristics of the container or packaging, vehicle (carrying capacity, cargo capacity);

Terms of the contract of sale (transfer of ownership, supply);

Conditions of transportation and insurance;

Financial (value) characteristics;

Conditions for performing other physical distribution operations related to the movement of products.

Quantitatively, the material flow is expressed by such indicators as intensity, density, speed.

Management in logistics affects a large number of different objects: a wide range of goods, a large number of buyers and suppliers, a variety of goods. At the same time, the entrepreneur receives unequal results from these objects.

ABC analysis is used to reduce the amount of stocks, the number of movements in the warehouse, and the overall increase in profits at the enterprise. In this case, the use of ABC analysis is advisable to identify, firstly, the nomenclature groups of finished products that bring the main income to the enterprise, and secondly, groups of materials and components for selected positions in order to focus on the most significant objects of procurement logistics management from the point of view of the designated goal .

In economics, the so-called Pareto rule (20/80) is widely known, according to which only a fifth (20%) of the total number of objects with which one has to deal gives approximately 80% of the results of this case. The contribution of the remaining 80% of objects is only 20% of the total result. According to the Pareto method, the set of managed objects is divided into two unequal parts. The ABC method, widely used in logistics, offers a deeper division - into three parts. In this case, all managed objects must first be assessed by the degree of contribution to the result of activity. The deterioration in the management of group C will most likely not have a significant impact on the overall result due to the insignificant role of this group. At the same time, improving the management of group A can significantly improve this result.

Thus, the redistribution of funds for procurement management, carried out in accordance with the results of the ABC analysis, will reduce the cost of management and at the same time increase its efficiency.

The ABC analysis procedure is as follows:

1. Formation of the purpose of the analysis.

2. Identification of control objects analyzed by the ABC method.

3. The selection of a sign, on the basis of which the classification of control objects will be carried out.

4. Evaluation of control objects according to the selected classification feature.

5. Grouping of control objects in descending order of the attribute value.

6. Division of the set of control objects into three groups: group A, group B and group C.

It is irrational to give batches that play an insignificant role in production the same attention as materials of paramount importance.

Depending on the costs, materials are divided into 3 classes: A, B, C.

A - a few but important materials that require large investments.

B - relatively minor materials that require less attention than

C - materials that make up a significant part of the nomenclature are inexpensive, they account for the smallest part of investments in stocks.

Stages of the ABC method:

Set the cost of each part;

Set demand for every detail;

Arrange materials in descending order of price;

Summarize data on the quantity and cost of materials;

Divide materials into groups depending on the share in the total costs.

The analysis of the ABC in terms of sales volumes of the enterprise OJSC "Plant" Prommash "for 2003-2005 revealed that only seven nomenclature positions bring 50% of the income to the enterprise (Table 1).

Table 1

Results of the ABC analysis of the sales volume of OJSC “Plant “Prommash”

Group Sales volume Number of products

monetary expression, rub. specific gravity, % nomenclature units, units specific weight, %

A 221 406 928 50 7 8

B 133 862 662 30 12 12

С 88 069 411 20 74 80

Total 443 339 001 100 93 100

Then, the ABC analysis was carried out at the cost of materials and components purchased for the production of products included in groups A and B. This made it possible to identify materials and components that it is advisable to focus on when developing a logistics strategy for organizing procurement, which consists in optimizing the logistics costs for the purchase of materials. The analysis showed that among 150 items of purchased materials, only 23 items account for 80% of the cost of all purchased materials (Table 2).

table 2

The results of the ABC analysis of the cost of materials and components for the enterprise JSC "Plant" Prommash "

Group Cost of materials and components Number of items of materials and components

monetary expression, rub. specific gravity, % nomenclature units, units specific weight, %

A 80 298 886 52 7 4.5

В 42 792 220 28 16 10.5

С 31 001 957 20 127 85

Total 154 093 063 100 150 100

In order to form a logistics strategy for organizing procurement, it is necessary to conduct a comprehensive analysis of the internal (within the logistics system) incoming material flow.

According to the nomenclature, the incoming material flow is multi-product (multi-species) and multi-assortment. In this case, the nomenclature is understood as a systematized list of groups, subgroups and positions (types) of products in physical terms (pieces, tons), and under the assortment - the composition and ratio of products of a certain type or name, differing in grade, types, sizes, brands , exterior decoration and other features.

In the process of transportation, goods are classified according to the type of transport, method and conditions of transportation, overall, weight and physical and chemical characteristics of the cargo, methods of packaging. The material flow of the enterprise OJSC "Plant" Prommash "is made up of medium (flow formed by single wagons, trailers) and small (the flow of goods less than the carrying capacity of a single vehicle, and combined with other small loads during transportation) flows. At the same time they have

the place is heavy flows (formed by high-density cargoes and occupying a smaller volume with the same weight) - rolled metal; and lightweight flows (formed by goods with low density, with a given volume, determined by the dimensions permissible for a given vehicle, having a low weight) - auxiliary materials. There are packaged and piece goods with a variety of physical and chemical properties - components.

The incoming material flow is deterministic, since the parameters of this flow are known. By the nature of movement in time, the material flow is discrete, despite continuous processes production cycle.

A feature of the flow processes of materials is the formation of stable economic relations between metal producers and machine-building enterprises on the basis of long-term strategic supply agreements. 30.5% are stable economic ties. This greatly reduces practical significance functions of evaluating and selecting a supplier when purchasing resources of this type.

Material flows in the procurement logistics system of Prommash Plant JSC have a pronounced territorial orientation from the southeast to the northwest, which makes it possible to centralize them using a single transport module in one direction.

An analysis of the material flow of mechanical engineering enterprises cannot be considered exhaustive without taking into account the factors influencing the parameters of the material flow. For example, one of the important factors is market conditions. The conjuncture to a decisive extent affects the movement of the material flow. The higher the demand for products, the more intensive the purchase of materials and components. It is necessary to focus on the duration of the logistics cycle. The shorter the duration of the logistics cycle, the faster the purchased materials are converted into finished products and sold to customers. Changing the parameters of accompanying flows (information, financial) significantly affects the movement of material flows. For example, increasing the speed of cash flow by speeding up payments can lead to faster receipt of goods at the enterprise and reduce the required level of stocks of goods. Lack of capacity of financial flows or slow speed their receipts can cause a reduction in the range of products.

To determine the groups and names of material resources that you need to focus on when developing a logistics strategy for organizing procurement, it is important to clearly understand the structure of the material flow (Table 3).

Table 3

Generalized characteristics of the incoming material flow at the machine-building enterprise OJSC "Plant" Prommash "

Name of the group Name of the subgroup Main groups of materials, raw materials and equipment Average number of nomenclature items Share in total material consumption

Basic materials Metal Ferrous metal, non-ferrous metals and alloys, stainless steel, pipes, circles 10-15 59.5%

Accessories Bowl, trunnion, sector, sensors, starters, switches, burners 35-50 38%

Auxiliary Materials Fuels and lubricants, refractory materials, lumber, 100-120 2.5%

materials

packaging materials, paint and varnish materials

Products Industrial rubber products, fabric products

Hardware Bolts, nuts and washers, screws

The logistics systems for the purchase of these product groups at a machine-building enterprise in the sub-sector of production of thermal equipment are divided into two main pronounced types (see figure).

1. The first type - the share of consumption of which in the sub-sector does not exceed 38%. It includes such components as a bowl, trunnion, sector, sensors, starters, switches, burners. It is characterized by high integration of production, the complexity of logistics systems as a result of building logistics chains.

2. The second type - the share of consumption of sub-sectors in which reaches 59.5%. It includes ferrous metal, non-ferrous metals and alloys, stainless steel, pipes, circles. It is characterized by low integration of production, the dependence of pricing on the procurement policy of engineering enterprises, the relative simplicity of logistics systems (the desire to build a producer-consumer system).

These characteristics largely determine the specifics of procurement management for the needs of the enterprise.

The strategic side of supply is the whole process of supply management, its connection and interaction with other functions of the company, external supply, the needs and requests of the end user. The analysis function includes a set of tasks that involve establishing cause-and-effect relationships between the results achieved and the funds spent, identifying the influence of various factors on the actual value of the flow parameters, calculating the effectiveness of the management and operation of the system as a whole. The obtained analytical information is used for new control cycles and planned calculations.

Percentage of total material consumption

basic materials

accessories

auxiliary materials

The structure of the total material consumption of JSC "Plant" Prommash "

Thus, a comprehensive, detailed analysis of the material flow circulating in the logistics system is one of the defining stages

formation of a logistics strategy for the organization of procurement of industrial enterprises.

LITERATURE

1. Sergeev V.I. Corporate logistics. 300 answers to questions

professionals / V.I. Sergeev. M.: INFRA-M, 2005. 950 p.

2. Financial Times Mastering Strategy: The Complete MBA Companion In Strategy, Pearson Education Limited, London, 2000. 560 p.

Alekseeva Ekaterina Alexandrovna -

post-graduate student of the department "Economics and Management in road transport»

Saratov State technical university

Pakhomova Alla Viktorovna -

candidate of economic sciences,

Professor of the Department of Economics and Management in Road Transport, Saratov State Technical University

APPENDIX A

INTRODUCTION

In the work it is necessary to determine the features of the organization of the logistics system in the field of inventory management.

AT In Russian, the word logistics used to mean only the branch of mathematical logic and what is connected with it. However, modern requirements have made their own adjustments. Today, logistics is already an area of ​​business that provides its urgent needs. Until 1991, in the United States, this area of ​​activity was called physical distribution or general distribution. Later, the term "logistics" was borrowed from the US Army. According to Webster's Dictionary, logistics is a branch of military science (no more and no less) and operations, dealing with the provision, supply and support of equipment through the movement, evacuation and hospitalization of personnel through the provision of facilities and services, as well as everything related.

So, logistics is a certain area of ​​activity based on the organization and regulation of the processes of promoting goods and stocks within the organization, as well as from producers to consumers.

To ensure an uninterrupted production process, along with the main production assets, inventory items are needed. Any enterprise, regardless of the form of ownership and type of activity, must constantly monitor the composition and condition of its working capital, and their effective use. At the same time, an important role is assigned to the available stocks of production components.

The main task of logistics is to meet the needs of customers. Including indirectly through the provision of everything necessary for production, marketing and other industries. The main characteristics here are the availability of goods, the speed and uninterrupted supply, as well as the flexibility of processes.

The main goal of the course work is to study the features of the logistics of material flows and its improvement in the enterprise. The set goal requires the solution of certain tasks:

determine the essence of the concept of a logistics system;

consider the essence and formation of the logistics system;

to conduct a general description of the management system of commodity-material flows;

to analyze the factors influencing the volume of sales of products;

consider theoretical basis improving the management and use of inventory flows.

The subject of the work is the economic relations that arise in the process of managing material flows.

The object of work is the logistics system.

The work consists of introduction, main part and conclusion.

The first chapter is “The concept of a logistics system. Types of logistics systems”.

The second chapter is "Characteristics of the logistics system in the field of inventory management."

The third chapter is “Improving the use of inventory flows”.

For writing the work were used educational materials and articles periodicals domestic and foreign authors.

1 CONCEPT OF LOGISTICS SYSTEM. TYPES OF LOGISTICS SYSTEMS

1.1 Concept, goals, tasks of logistics

Logistics - part economics and the field of activity, the subject of which is the organization and regulation of the processes of promoting goods from producers to consumers, the functioning of the sphere of circulation of products, goods, services, management of commodity stocks, and the creation of an infrastructure for the movement of goods.

In the economic literature there are various definitions of logistics. Let's take a look at some of them.

Logistics is :

Planning and provision of logistics, training and movement of personnel.

Organization of the rear service.

Material and technical supply of the store.

Logistics and supply, logistics, work of the rear.

Movement of materials and stocks.

The science of planning, organization, management, control and regulation of the movement of material and information flows in space and time from their primary use to the end user.

Logistics is also defined as scientific direction associated with the search for new opportunities to improve the efficiency of material flows.

The concept of logistics first appeared in the military sphere, where it covered the problems of transport, supply, and the movement of military units. Then the concepts and methods of logistics were transferred to the civil sphere, where they were used in the management of material flows in the sphere of circulation and production. At the same time, the concepts of logistics and logistics methods began to be applied in the economy relatively recently.

Prior to the advent of the term "supply chain", logistics operated in separatefunctional areas. And costs were minimized exclusively in each functional area. For example, the head of the transport department reduced only his own transport costs. At the same time, it could turn out that the business as a whole, due to the lack of deliveries of fresh products on time to stores, suffered losses. Local savings resulted in losses for the business as a whole.

In logistics, the following functional areas are distinguished:

The logistics infrastructure is a complex of objects with a certain geographical location and different characteristics. For example, a plant may be located near sources of raw materials and have a certain production capacity. A warehouse may be located elsewhere. There may be several such warehouses in the country, and in the world as a whole (for transnational corporations). All this infrastructure is permeated with connections.

Transportation provides links between infrastructure objects, transporting the necessary products. Various types of transport have been known to us since childhood. The most massive transportation is carried out by road and rail transport. Also used water transport, air. There is also pipeline transport, which moves, for example, gas or oil.

Warehousing and cargo handling are integral functional elements of the logistics system. Warehouses store all the necessary volumes of products and materials. Warehouses can be independent and tied to production. They can be located at wholesale depots and retail stores where we buy fresh bread, milk and other products. And cargo handling involves loading and unloading and moving around the warehouse of all this stuff.

Inventory management involves the calculation of the required amount of stocks at all points of the infrastructure based on the needs of the entire chain. At the same time, the general goal of delivering the necessary products to the consumer within the agreed time is realized.

Information support is probably the most important part of the entire logistics system. It was the advent of information technology that influenced the transformation of a set of separate functional areas into a single integrated system that allows minimizing overall costs throughout the supply chain. Exactly Information Systems delivering on time necessary information, allow you to plan deliveries just in time and in the right place.

There is also such a thing as the functional cycle of logistics. It includes many different operations. Such a cycle usually begins with the receipt of an order. Sometimes in some companies the initial stage of the cycle can be served by a separate functional area, which is also related to marketing.

Logistics uses economic, economic-mathematical and statistical methods for solving various theoretical and practical problems.

A logistics system can be defined as an adaptive (self-adjusting or self-organizing) system with feedback which performs certain logistical functions and logistical operations, consisting, as a rule, of several subsystems and having developed links with the external environment .

The Western approach to the term "logistics system" is more pragmatic. For example,logistics systemdefined asthe process of "planning and coordinating all aspects of the physical movement of materials, components, and finished products to minimize overall costs and provide the desired level of service."

AT maintaining the concept of "logistics system" is of constructive importance, as it allows you to implement logistics based on a systematic approach and system analysis. The system approach involves the consideration of all elements of the LS as interconnected and interacting to achieve a single goal of management. A distinctive feature of the system approach is the optimization of the functioning of not individual elements, but the entire drug system as a whole, as a result of which the so-calledsynergistic effect.From the standpoint of a systematic approach to business organization, the following definition can be given:

logistics system - a relatively stable set of links (structural / functional divisions of the company, as well as suppliers, consumers and logistics intermediaries), interconnected and united by a single management of the logistics process to implement the corporate strategy of business organization.

Using the concept"logistics network"a shorter definition can be given:

logistics system - a set of logistics network and administration system, formed by the company to implement its logistics strategy (tactics).

1.2 Structural elements of the logistics system

For the purposes of research and design of a LS, a useful technique is its decomposition intosubsystems, links and elements (Figure 1).

Fig.1. Logistics system

Logistics systems are classified according to a number of criteria, including:

control object;

industry specialization of the company;

business sector;

business level.

On the basis of "object of control" allocate:

logistics systems of manufacturing firms, wholesalers trading companies, wholesale and retail companies;

service flow - logistics systems of firms providing services;

mixed logistics systems in which there are main flows of two types.

Depending on industry specialization industrial companies there are logistics systems construction companies, metallurgical plants, construction enterprises, enterprises chemical industry etc.

In large logistics systems, separate advisory boards are formed, the purpose of which is to ensure the correctness of decisions management personnel logistics systems and individual divisions.

At the present stage of development, new production conditions have developed that have gone beyond the traditional methods of its organization, constraining not only the development of production, but also transport, supply and marketing structures. Changes in many ideas about the organization of the production process at the enterprise were made by logistics.

For any enterprise, it is necessary to organize an effective logistics system in the field of material flow management.

The need for the formation of inventories is due to the following factors:

links of commodity circulation;

Thus, the existence of inventories is due to the need to ensure the normal process of circulation of goods.

Obviously, organizational structure which deals with the management of the logistics system, is obliged to perform the following functions.

1. Develop and form a logistics system, adhering to schematic principles and provisions.

2. Design and implement a logistics strategy, taking into account the company's market strategy.

3. Comprehensively manage the logistics system in order to rationalize flow processes.

This activity is varied and consists of:

1) management of external transport;

2) internal transport management;

3) planning and control of inventory management processes;

4) organization planning and control over the state of stocks (not excluding material, raw materials and commodity), etc.

4. Coordinate interrelated management functions.

5. Solve the problems of the individuality of the enterprise.

Fig.2. Logistics chain

The benefits of moving to a logistics organization can be summarized as follows:

more efficient use of enterprise resources;

profit growth by reducing the costs of the enterprise;

increase in sales volumes of products due to the growth of the level of customer service;

improvement marketing activities enterprises.

So, the logistician must have certain knowledge and skills in order to stimulate the improvement of the production and economic activities of the enterprise as a whole:

knowledge of management, planning, organization and control in the areas of logistics, in particular, in the field of stocks of production components;

skills of a systematic approach to the logistics system;

knowledge sufficient to understand the problem of entrepreneurship in general, and so on.

An important task of logistics is to create an integrated system of regulation and control of material and information flows.

Stocks are usually considered as a form of existence of a material flow. Logistics solves the problem of calculating the volume of stocks that provide the most economical way to meet the future (and often uncertain at the time of calculations) consumer demand for goods and services of the company. The total costs associated with procurement, storage of the product and losses due to unsatisfied demand are minimized. At the same time, an excessively large stock is associated with the death of capital and requires significant expenses for storage and care of the product.

1.3 Inventory and basic flow characteristics

Commodity and material stocks (TMZ) in the structure of current production assets enterprises are presented in Appendix A.

Working capital occupies the second place in terms of its value after fixed capital in the total amount of resources that determine the economy of an economic entity.

Moreover, in the activities of trading organizations, inventory is the main asset of the company. Most of the money is concentrated in this type of asset. The specificity of inventories lies in the fact that of all types of company assets, they, paradoxically as it sounds, are, in fact, the least liquid part of them. Therefore, if trade organization most of the funds are placed in inventories, then there is a risk of insolvency of this company .

Commodity stocks are necessary for uninterrupted supply of demand of buyers - consumers. Goods are classified according to the following different criteria :

by purpose of use:

consumer goods are goods directly intended for final consumption, satisfaction of personal needs of a person,

production goods are goods used in the production cycle when creating new goods;

by time of use / consumption:

non-durable goods used one or more times,

durable goods reused;

3) by the nature of consumption:

everyday goods,

carefully selected goods

prestigious goods;

by the nature of use, depending on the degree of their participation in the production process:

raw materials, materials, containers and packaging,

accessories, tools, inventory,

machinery and equipment, other inventories.

according to functional affiliation:

goods - food,

manufactured goods;

by types of reserves:

current stocks are goods at the stage of sale,

preparatory stocks are goods at the stage of pre-sale preparation,

guarantee (insurance) stocks - a necessary and sufficient reserve of commodity stocks in order to ensure an uninterrupted sales process in case of disruption of the planned terms of current supplies of goods, changes in the intensity of consumption in case of unforeseen increased demand,

seasonal stocks are a necessary and sufficient reserve of commodity stocks in order to ensure a continuous sales process during the period of seasonal fluctuations in consumer demand,

carryover stocks;

by types of movement of goods in accounting:

goods in transit, goods in stock,

goods at the stage of pre-sale preparation,

reserved goods, goods in stores in the process of sale, goods on consignment,

sold goods in safekeeping.

It is also important to note that inventory, like any other type of asset, can be managed. Moreover, an effective inventory management system allows not only to maintain the level of solvency and liquidity of the company at the required level. It should be noted that inventories must be considered in close relationship with other economic indicators activities of a trade organization, such as profitability, solvency, liquidity, financial stability and so on. The inventory management system also allows you to manage the reduction of inventory costs. With an efficient supply chain this system allows, for example, to reduce the cost of storage, which is expressed in a decrease in the area of ​​​​warehouse premises, and consequently in a decrease in the level fixed costs organizations .

The inventory management system of a trade organization uses a number of indicators, on the basis of which key system parameters are calculated, such as the volume of the ordered batch and the number of delivered batches of goods, the time interval between deliveries, storage costs, the cost of organizing an order or the cost of replenishment (this indicator includes the costs seller related to the acceptance, posting) of goods to the warehouse, laying out, exhibition of goods in trading floors, this may also include the services of menchandisers and other intermediaries who deal with the assortment policy of the organization) and so on.

Commodity stocks are analyzed as a whole for the enterprise and for each commodity group according to operational accounting, as well as accounting and statistical reporting. The main task of the analysis is to check the compliance of the actual inventory with the established norms and to find out the reasons for the deviations. Based on the data obtained during the analysis, measures are taken to normalize inventory.

In this part of the work, we define the economic essence of commodity stocks.

As already found out, commodity stocks are part of the commodity supply, which is a set of commodity mass in the process of its movement from the sphere of production to the consumer.

Commodity stocks are formed at all stages of product distribution: in the warehouses of manufacturing enterprises, on the way, in the warehouses of wholesale and retail commodity enterprises. The need for the formation of commodity stocks is due to the following factors:

the time required to transport goods from the place of production to the place of sale, including the time for loading and unloading;

seasonal fluctuations in the production and consumption of goods;

discrepancy between production and trade assortment goods, which causes the need for sub-sorting, packaging and underworking;

features in the territorial location of production;

conditions for the transportation of goods, the distance between the supplier and the trading company;

links of commodity circulation;

storage facilities, etc.

Thus, the existence of commodity stocks as a category of commodity circulation is due to the need to ensure the normal process of circulation of goods.

The most general formulation of the concept of commodity stocks from an economic point of view is given by Gadzhinsky A. M.: “Commodity stocks of a trading enterprise are products of industrial and technical purposes, consumer goods and other goods that are at different stages of production and circulation, consumer goods and other goods awaiting entry into the process of production or personal consumption.

Inventory from an economic point of view is a stock of any resource or items used in an organization.

All enterprises store a certain stock of inventory items. In doing so, they are guided by the following principles:

ensuring the independence of its trading activities (the stock of materials at the workplace provides a certain flexibility in production. For example, due to the inevitability of time spent on changeover for each new product, the presence of inventory can reduce time losses);

ensuring the independence of workplaces on assembly lines (the time required to perform identical operations varies from one product to another, therefore it is desirable to have a stock of several parts at the workplace, so that if the planned time limit for performing an operation by a specific part is exceeded, it can be taken from the stock of parts compensate for such processing delay);

the need to take into account fluctuations in demand for products (if the demand for products is known exactly, it can be produced in exact accordance with this demand (although this is not always economically justified). However, usually, demand cannot be determined absolutely accurately and therefore, in order to smooth out fluctuations in demand, it is necessary maintain a certain reserve stock of finished products;

ensuring production flexibility (availability of inventories allows you to ease the pressure of production volume on production system. The stock allows you to increase the time of preparation for the release of products, which in turn makes it possible to plan a more uniform and cheaper production process through the release of larger batches of products. For example, with high costs for placing an order, it is more profitable to produce large volumes of finished products);

providing protection against fluctuations in the period of delivery of raw materials (when a particular material is ordered from a supplier, various delays can occur, which are due to a number of reasons; among these reasons are the usual fluctuations in the duration of delivery; shortage of material at the supplier’s plant, causing delays in the execution of the order; loss ordering and delivering defective material or not the material that was required by the customer);

take advantage of the economical purchase order quantity (placement of an order is associated with certain costs: labor, telephone conversations, a set of appropriate texts, forwarding, etc. Thus, the larger the volume of each individual order, the smaller the number of orders that need to be prepared; In addition, shipping costs also favor larger orders: the larger the delivery volume, the lower the cost per unit of product delivered. Maintaining stock is costly and large stocks are generally undesirable (need for large stocks usually due to excessively long supply cycles).

Commodity stocks - stocks of finished products from manufacturers, as well as stocks along the route of the goods from the supplier to the consumer, that is, at wholesale, small wholesale and retail trade enterprises, in procurement organizations and stocks on the way.

Commodity stocks are subdivided, in turn, into stocks of means of production and consumer goods. .

The economic content of the process of commodity turnover consists in the circulation of goods and the change in the form of commodity stocks in the form of commodity circulation. At the same time, there should be no shortage and overestimation of the number of commodity stocks. An excess of inventory causes overstocking, spoilage of goods, a slowdown in their turnover, increases storage costs, etc. A lack of inventory worsens trade services, reduces the volume of trade, and the degree of satisfaction of the needs of the population.

It is also important to say that the rationing of commodity stocks is necessary.

In the conditions of a planned economy in trade, there were two concepts of the standardinventoryas an economic category.

1. The standard as a reserve necessary to ensure continuous implementation in order to most fully meet the volume and structure of the consumer demand of the population. In this sense, the inventory standard ensures that inventory levels remain more or less stable, with a tendency to expand the product range.Inventory standarddetermined by the needs of the organization (enterprise) in goods, regardless of the resource capacity of the state to meet these needs.

2. Normative as a commodity stock, ensuring an even distribution of resources across regions, organizations and periods of the year (that is, in space and time) in accordance with the ability of society to send a certain mass of goods into the sphere of circulation. The standard of commodity stocks in this sense was mobile and changed both upwards and downwards depending on the volume of commodity resources, the degree of saturation of the channels of circulation with goods.

In the conditions of a market economy, the contradictions that existed between the “capabilities standard” and the “needs standard” change their content, but in essence the problems remain. A particular trading enterprise may become unable to form the necessary inventory not due to a situation of lack of supply of goods, but due to financial difficulties. In our time, this problem is the most acute.

Thus, we can conclude that at present in the economic literature the category of reserves is described quite fully and in detail.

D
The experimental-statistical method provides for the processing of statistical reporting on commodity stocks and its subsequent analysis.

The method of technical and economic calculations has become more widespread in practice. In accordance with it, the volume of inventory is divided into separate elements:

Inventory required for customer display and daily sales;

inventory needed to ensure uninterrupted sales between deliveries;

insurance inventory needed in case of changes in customer demand or violation of contractual obligations by suppliers;

stock on time .

At the first stage of inventory planning, it is necessary to assess consumer demand, preferences and solvency of buyers, take into account the needs for goods based on a portfolio of orders, contracts and orders for the supply of specific goods to customers, evaluate the dynamics of sales in order to predict the required volume of consumption of goods. Then it is necessary to analyze the location of buyers and suppliers, the capacity and location of warehouses, transportation costs, as well as the available organization opportunities in inventory, depending on the type of inventory being formed. Thus, the planning of inventory is based on the forecasted indicators of sales volume and analysis of external and internal factors that affect the formation of inventory.

Based on the information received, a plan for the supply of goods by assortment and terms is developed. The plan for the supply of goods is a set of planning and settlement documents that define the range of goods supplied, the requirements for its quality, quantity and delivery time, which should be reflected in the basic requirements for the goods and essential conditions concluded contracts for the supply of goods.

This plan is developed in natural units of measurement and is the main document in accordance with which the trade organization forms commodity stocks and thereby ensures a continuous process of selling goods and fulfills its obligations to buyers-consumers.

The planning of delivery times is carried out depending on the norms of stocks in days at all stages of the distribution of goods: registration of shipping and customs documents, the presence of goods on the way, safety stock in days during the transportation of goods, loading and unloading, transportation of goods to the store, pre-sale preparation, safety stock in days in case of unforeseen delays in transit, stock in days for the return of rejected goods. Delivery of goods is carried out in advance in such a way that before the start of the forecasted period of sale, the goods have had time to go through all the pre-sale stages of preparation and transportation.

The planned quantity of commodity stocks also depends on a number of criteria: the directly necessary volume of goods to meet the needs of buyers, that is, the projected sales volume in natural units of measurement for each type of product, and in addition to this required quantity, commodity losses during transportation, storage and as a result of natural loss, damage, battle, scrap, marriage. However, for the purpose of not overstocking, you should deduct the balance of goods from carry-over stocks, that is, the balance of unsold goods, the sale of which was planned in the previous period.

As already noted, when planning inventory, it is necessary to take into account commodity losses that occur at all stages of the circulation of goods: during transportation, storage and sale. Issues related to product losses for trade organizations are very important, since product losses must be predicted and orders and needs generated, taking into account the quantity of goods that may be lost in the future.

There are normalized and non-normalized commodity losses:

1. Normalized losses are losses resulting from shrinkage, shaking, crumbling, spilling, and the like, that is, the so-called natural loss of goods: a decrease in the weight or volume of goods occurs due to a change in their physical and chemical qualities.

2. Non-normalized losses: these are losses from battle, marriage and damage to goods, as well as losses from shortages, waste and theft. These losses are formed due to a decrease in the mass of goods in excess of the norms of natural loss, a decrease in quality compared to the standards, weight and volume of goods, as well as their damage due to improper storage conditions, negligence officials. The presence of such losses in trade organizations is the result of mismanagement, neglect in accounting, therefore such losses are not normalized, but are considered excessive. Excess losses also include losses due to natural disasters, namely: non-compensable losses from fires, floods, all kinds of accidents and the like, losses from theft, the perpetrators of which have not been established by court decision.

The efficiency of inventory use is influenced by the following external and internal factors, the impact of which can be reduced by optimizing inventory management :

external factors - tax legislation, financial and credit policy, the amount of interest payable on borrowed funds, economic situation in the state;

internal factors - ways to minimize the influence of internal factors: liquidation of excess stocks, improvement of stock rationing, improvement of supply organization, optimal selection of reliable suppliers, stock levels; rational organization sales of goods, the use of rational forms of payment; acceleration of document flow.

To assess the effectiveness of inventory management, it is necessary to analyze the effectiveness of the use of inventory. Economic analysis is primarily carried out according to financial statements, and for a more detailed consideration of individual issues, management accounting information and analytical information on accounting accounts are also used.

The effectiveness of the use of inventory is evaluated by the following indicators :

1) the share of commodity stocks in the total amount of working capital at the beginning and end of the reporting period;

2) the absolute increase in commodity stocks at the end of the reporting period (in monetary units of measurement and in natural units of measurement for each type of product);

3) the growth rate of inventory at the end of the reporting period (in percent), compared with the growth rate of revenue from trading activities;

4) inventory turnover, which characterizes the duration of one complete circulation of funds from the moment the working capital is converted from monetary form into stocks and before they are sold. With the acceleration of the turnover of commodity stocks, material resources and sources of their financing are released;

5) an indicator of working capital savings as a result of reducing the cost of material resources and inventory per unit of goods sold without compromising quality, reliability, and performance properties.

Estimating the rate of inventory turnover in trading activities is one of the fundamental elements of economic analysis, since inventories are slow-moving assets, and they have a significant share in the working capital of a trading organization.

Assessing the impact on the increase in sales of the extensiveness and intensity of the use of stocks and working capital will allow us to isolate more rational and progressive ways to improve the efficiency of the results of trading activities.

In addition to the listed indicators of the effectiveness of the use of inventory for the purpose of making management decisions, it seems relevant to evaluate such indicators as the commodity structure in the turnover, profitability of the used retail space by type of goods, sales per unit sales staff or shift (labor productivity), commodity structure of goods delivered to order, etc. .

So, let's look at some of the indicators in more detail.

Inventory turnover is characterized by a number of interrelated indicators: the turnover ratio (Ko), the duration of one turnover in days (D1o).

In accordance with the stages, the Inventory turnover ratio (turnover rate) characterizes the number of turnovers made by a given value of inventory for the period. It is calculated as the ratio of the volume of proceeds from sales (Vrp) to the average cost of inventory for the period (working capital balances) (TCavg.).

Ko \u003d Vrp / TZSav. (one)

where:

Vrp - the volume of products sold,

ТЗСav.- average cost inventory for the period.

This indicator shows how many days or other periods all the goods available in the warehouse will be sold. This parameter can be calculated in several ways. First, the inventory turnover ratio can be calculated on the basis of the cost of sales, when both the numerator and the denominator are monetary terms and the cost of inventory and the cost of sales. Secondly, the inventory turnover ratio can be determined based on the volume of sales in quantitative terms. This method of calculation is appropriate if the organization trades one type of product at a constant price. Regardless of the purpose and method of calculation, the inventory turnover ratio can be calculated both for the entire volume of stocks in warehouses, and for individual types, groups, and names of goods.

The higher the turnover ratio, the better the use of inventory.

In a normally functioning market economy, the optimal value of inventory turnover is 4-8 turnovers per year, but this situation is acceptable only for manufacturing organizations .

The average annual inventory balance is calculated using the arithmetic or chronological average.

The turnover ratio shows that in a year each ruble invested in inventory made n turnovers.

The duration of one revolution shows the duration of one revolution in days:

D1o. = Tm / Co. (2)

Also, the coefficient of the duration of inventory turnover in days is calculated by the formula:

Long.z. \u003d Average inventory * Duration of the analyzed period / Vrp (3)

A decrease in the duration of one turnover indicates an improvement in the use of inventory. For example, two turnovers of funds in each quarter will correspond to eight turnovers per year with the same duration of one turnover in days.

The coefficient of fixing stocks in circulation is the inverse turnover ratio:

Kz \u003d 1 / Ko or Kz \u003d Obsav. / Vrp. (four)

Its economic meaning is that it characterizes the amount of the average balance of inventories per one ruble of sales proceeds.

Effective inventory management requires timely and accurate information about the availability and movement of goods. The main source of this information is accounting, and if available, management accounting. The organization of inventory is manifested in the way they are accounted for. .

Accounting for the receipt of goods at the warehouse of a trade organization can be organized in different ways, depending on the method of storage of goods.

Analytical accounting of the receipt of goods in wholesale trade conducted in warehouses and in accounting. Primary accounting documents, on the basis of which goods are accepted to the wholesale warehouse, are waybills, invoices and other accompanying documents. These documents are materially responsible persons, together with commodity reports, are handed over to the accounting department. Accounting for incoming goods is carried out in warehouse accounting cards by their quantity, name, grade and other indicators.

Varietal method of accounting for goods. The varietal method of accounting in warehouses is used if the storage of goods is organized by name and grade without taking into account the time of receipt and the price of their purchase. At the same time, materially responsible persons create a new warehouse accounting card for each product range. The nomenclatures in this case differ not only by the type and brand of goods, but also by grade, unit of measure, color, and the like.

With a varietal storage method, the storage area is economically used, more efficient management of the remains of goods is possible. However, it is difficult to distinguish between goods of the same variety that arrived at different prices. With a varietal storage method, the choice of goods for sale is carried out arbitrarily. At the same time, it is possible to use the following methods to evaluate goods: average price, stock unit prices, FIFO (at the prices of the first purchases), LIFO (at the prices of the last purchases).

Batch method of accounting for goods. With the batch method of accounting for goods, each batch of goods in the warehouse is stored separately. A consignment is understood as goods received simultaneously under one transport document. A consignment may include goods of various grades and denominations. Each batch is registered in the journal of incoming goods. The serial number of registration is also the number of this batch. It is indicated in the expenditure documents next to the name of the goods released from this batch.

Batch accounting allows you to determine the results of the sale of a batch of goods without taking an inventory (since, in fact, an inventory is made locally when each batch is closed). This type of accounting enhances control over the safety of valuables, helps to reduce product losses. However, this method of accounting does not allow the rational use of storage space, there is no possibility of operational inventory management (as a result of storing a certain type of goods in different places and reflecting them in several batch cards).

Batch and sort accounting of goods. With the batch-varietal method of accounting for goods, each batch of goods received at the warehouse is stored separately. Within a batch, goods for storage are sorted by grade. This method is used in a wide range of products.

Among the variety of business transactions in an organization engaged in wholesale and retail sales, accounting for commodity transactions is the most time-consuming.

All business transactions conducted by the organization, in accordance with Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting", must be drawn up with supporting documents. These documents are primary documents on the basis of which the accounting .

In general, there are three ways to accelerate the turnover of working capital:

At the inventory stage:

the establishment of progressive norms for the consumption of raw materials, materials, fuel, energy;

systematic check of the state of warehouse stocks;

proper accounting and planning of resources;

replacement of expensive types of material resources with cheap ones without reducing quality.

At the production stage:

improving the quality of products;

reduction of production losses;

integrated use of raw materials and the use of production waste;

reducing the duration of the production cycle and increasing its continuity;

compliance with the rhythm of work.

In the field of circulation:

complex provision of the enterprise with raw materials and supplies;

organization of marketing research;

reduction of receivables and payables;

acceleration of product sales;

improvement of payment methods for products.

Every possible improvement in the use of working capital is one of the most important tasks of industrial enterprises. The better raw materials, fuel, auxiliary materials are used, the less they are spent to produce a certain amount of products, thereby creating the possibility of increasing the volume of industrial production.

We will consider the basics of the inventory management system below.

2 CURRENT STATE OF THE PROBLEM OF MATERIAL FLOW MANAGEMENT

2.1 Factors affecting the volume of sales of products

The volume of production and the volume of sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, priority is given to the volume of production, which determines the volume of sales. The enterprise should produce only those goods and in such volume that it can sell.

The growth rate of production and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is of great importance. .

The volume of production and sales of products can be expressed in natural, conditionally natural, labor and cost indicators. General indicators of the volume of activity of the enterprise are obtained using a valuation, for which they use comparable or current prices.

The volume of sales of products is determined either by the shipment of products to customers, or by payment (revenue); can be expressed in comparative, planned and current prices. In a market economy, this indicator is of paramount importance.

The analysis begins with a study of the dynamics of output and sales of products, the calculation of basic and chain growth and growth rates.

The average annual growth rate (increase) in output and sales of products can be calculated using the geometric or arithmetic mean weighted .

In the process of analyzing the production and sale of products, it is also necessary to assess the risk of unclaimed products. In order to avoid the consequences of the lack of demand for products, it is necessary to study the factors of its occurrence in order to find ways to prevent or minimize losses.

Internal reasons: incorrectly compiled forecast of demand for products by employees of the enterprise; wrong price policy enterprises in the markets; decrease in the competitiveness of products as a result of the low quality of raw materials, equipment, backward technology, low qualification of personnel; inefficient organization of the process of marketing and advertising products .

External causes: insolvency of buyers of increase in interest rates on contributions; demographic, socio-economic, political and other reasons.

The change in the volume of sales of products is influenced by the factors given in the factor model (Figure 3).

Rice. 3. Model of the factor system of sales volume

The factors of change in the volume of sales are calculated by the method of comparison. At the same time, it is taken into account that the factors of change in the balance of finished products at the end of the year and goods shipped at the end of the year have an effect that is opposite in sign to the change in these indicators themselves.

The analysis of product sales is closely related to the analysis of the fulfillment of contractual obligations for the supply of products .

So, a properly built logistics system as a whole allows you to optimize the resources associated with the management of material, information and financial flows.

2.2 Research state of the art problems and determining the prospects for its development

Currently, a significant role is given to the management of inventory of the company. In general, a product is anything that can satisfy a need or need and is offered to the market for the purpose of attracting attention, acquisition, use or consumption. These can be physical objects, services, persons, places, organizations and ideas. Along with the concept of "goods" there is the concept of "commodity unit" .

Commodity policy presupposes a certain course of action for the commodity producer or the presence of pre-considered principles of behavior. It is designed to ensure the continuity of decisions and measures to:

assortment formation and management;

maintaining the competitiveness of goods at the required level;

finding optimal product niches (segments) for goods;

Development and implementation of a strategy for packaging, labeling, servicing goods.

The absence of a product policy leads to the instability of the assortment structure due to the impact of random or transient current factors, loss of control over the competitiveness and commercial effectiveness of goods .

The essence of the activity of a trading organization is the acquisition of goods and their sale to third parties in order to maximize their profits. However, there is often a period of time between the moment of purchasing a product and its sale, so a trade organization needs to store the existing product in specially equipped premises. The commodity stocks arising in this way are part of the working capital of the organization, which are temporarily not involved in the circulation of capital.

Commodity stocks in the structure of working capital assets of enterprises are presented in Appendix D.

Inventories are necessary for the uninterrupted supply of demand from buyers - consumers :

It is also important to note that inventory, like any other type of asset, can be managed. Moreover, an effective inventory management system allows not only to maintain the level of solvency and liquidity of the company at the required level .

The inventory management system of a trade organization uses a number of indicators, on the basis of which key system parameters are calculated, such as the volume of the ordered batch and the number of delivered batches of goods, the time interval between deliveries, storage costs, the cost of organizing an order or the cost of replenishment (this indicator includes the costs of the seller associated with the acceptance, posting) of goods to the warehouse, laying out, exhibition of goods in the trading floors, this may also include the services of menchandisers and other intermediaries who deal with the assortment policy of the organization) and so on.

It is necessary to form an effective system for managing commodity and material flows.

Fig.4. Inventory management system

A properly built inventory management system allows you to optimize the resources associated with the management of material, information and financial flows.

Building a balanced scorecard is one of the tasks of strategic controlling, which organizes the company's actions on the way to the strategic goals of logistics.

2.3 Research options for solving the problem

Options for solving management problemsinventory flowsconsider in Table 1.

Table 1.

Solutions to Inventory Management Problems

The study of the experience of successful problem solving will be considered further.

A stock of materials is necessary for almost every type of activity related to attracting supplies from partners or subcontractors. The stock consists of usable but unused resources: materials, finished products, machines, tools. Under the strategy of the warehouse system is understood the rule that determines when and how much should be ordered. The key questions for inventory management are: when to order? how much to order? how much to have in stock? how much to ship?

The stock problem arises when the amount of resources can be controlled and there is at least one cost item that decreases as the stock increases. As a rule, the objective function in inventory management problems is reduced to minimizing actual or expected costs. If the stock has an impact on demand, then the objective function can be expressed in maximizing the actual or expected profit .

Controlled variables in inventory problems include:

the incoming volume of resources (determining the volume of purchases, the production process for a particular type or set of resources);

the frequency or timing of the receipt of resources (determining the frequency or pace of production, receiving batches of resources);

the degree of readiness of products stored in the form of stocks (determining the degree of readiness of stored resources for use).

Under the strategy of the warehouse system is understood the rule that determines when and how much should be ordered.

The main goal of inventory management in modern Russian and foreign companies is to maintain a minimum level of inventory while minimizing the cost of maintaining inventory, but maintaining the highest quality level of provision for serviced units. The criterion for choosing a functioning strategy can be considered to be the achievement of a minimum of costs with a maximum of profit. Sometimes the task of choosing a strategy turns out to be difficult and optimization is reduced to choosing a subset of strategies .

Inventory management, as found out based on a study of the experience of dynamic Russian and foreign companies (LLC Logitek, Logist Co, etc.) can be direct and indirect. Direct control is focused on stabilizing the size of the stock or providing a given strategy for changing the stock. Indirect control is based on the stabilization of production parameters (number of employees, output volume) or satisfaction of consumption parameters. In this case, the size of the inventory changes according to fluctuations in the flow of receipts or consumption of materials.

Direct inventory management relies on inventory control and is implemented through:

ordering a fixed batch of materials at a fixed time;

ordering material in fixed batches at calculated points in time (taking into account consumption intensity);

ordering material at fixed points in time with a change in lot size (taking into account the actual stock level);

ordering the material at the calculated times and with the estimated delivery quantity (taking into account the actual stock level and the forecast consumption level).

Strategy with periodic inventory control. There are conditions under which there is no possibility of continuous control of stocks, but control is allowed at certain intervals. In such a situation, it is necessary to determine the frequency of control, the amount of ordered or produced resources after the next control check.

Indirect management of the stock of materials occurs through the regulation of production and can be built according to one of the standard schemes :

Release stabilization. This strategy is aimed at maintaining a constant output and a constant number of employees. With fluctuations in demand from the consumer, the stock of products also changes accordingly: an increase in demand entails a drop in the size of the stock, and a decrease - its increase.

Regulation of work intensity. When choosing this strategy, output repeats the size of demand. Demand is tracked by staff downtime or increased overtime hours.

Regulation of the number of employees. Such a strategy involves changing the number of staff in accordance with fluctuations in demand.

Performance regulation. This strategy maintains a minimum level of inventory by changing the performance of the equipment according to the consumption of products.

D Various methods are used to evaluate optimality and inventory planning. Their common goal is to calculate the value of such a commodity stock, which would ensure uninterrupted circulation of goods at a given minimum cost.
Experimentalthe statistical method provides for the processing of statistical reporting on commodity stocks and its subsequent analysis.

In the third chapter, we will consider the features of the logistics system for managing material flows using an example.

3 IMPROVING THE USE OF COMMODITY FLOW

3.1 Designing measures to improve the logistics system

In general, the word "strategy" is borrowed from military science, it comes from the Greek strategos - "the art of the commander." In other words, strategy = is the concept of achieving victory.

An organization's strategy is a set of its main goals and the main ways to achieve them. It is mostly formulated and developed at the level of top management, but its implementation involves the participation of all levels of management.

A strategy is needed because the future is largely unpredictable, there is no absolute certainty about the future.

As a rule, the minimum requirement of an enterprise for reserves is covered by its own sources: profit, authorized capital, reserve capital, accumulation fund and targeted financing. However, due to a number of objective reasons (inflation, growth in production volumes, delays in paying customer bills, etc.), the enterprise has temporary additional needs for working capital. In these cases, the financial support of economic activity is accompanied by the involvement of borrowed sources: bank and commercial loans, loans, investment tax credit, investment contribution of employees of the enterprise, bonded loans .

To improve the activities of enterprises, it is necessary not only to master new management methods and techniques, but also to change the strategy for managing material flows in general. For this you need:

actively commercial activity(for example, the sale of goods of other firms, the leasing of empty premises and territories, etc.);

decrease production costs and overhead costs for the services provided by the firm.

Consider the method of planning material flows.

Table 2.

Plan of turnover and material flows

in thousand rubles

Standard stocks of current storage for ____ year: in total, in days

Retail turnover plan: for ____ year:

T2011 = T * K (5)

Where K is the turnover growth rate for the planned year, is determined based on the actual data for previous periods:

Rationing and control of inventory items are components of the control system for inventory control (commodity and material flows), on which the timely elimination of defects or overstocking depends.

A retailer needs to maintain a balance between frequent and occasional goods that would provide (1) high inventory turnover (2) with satisfactory customer satisfaction and (3) optimal inventory costs.

AT general view the standard for individual elements of working capital is calculated by the formula:

H = R * D, where (6)

P is the average daily consumption of materials according to the cost estimate for production for this cost element, rub.;

D - the average stock rate for a given element of working capital, days,%.

In turn, the average working capital stock rate (D) for each type or homogeneous group of materials takes into account the time spent in the current (T), insurance (C), transport (M), technological (F) stocks, as well as the time required for unloading, delivery, acceptance and storage of materials (preparatory stock - P) :

H \u003d T + C + M + F + P (7)

Current stock (T) is the main type of stock. Its size is affected by the frequency of deliveries under contracts, as well as the volume of their consumption in production.

A generalizing indicator of the effectiveness of the use of working capital is the indicator of its profitability (P ok), calculated as the ratio of profit from sales of products (P rp) or other financial result to the average value of working capital (С ok):

R ok \u003d P rp * 100 / C ok (8)

This indicator characterizes the profit received for each ruble of working capital, and reflects the financial efficiency of the organization, since it is working capital that ensures the turnover of all resources.

3.2 Planning the organization of the development and implementation of project activities

The main goal of TMP management is to determine the optimal volume and structure of working capital, as well as sources of their financing. To achieve this goal, the manager must find a compromise between the amount of working capital and the risk of losing liquidity. To maintain liquidity, an enterprise must have a high level of working capital, and to increase profitability, an enterprise must reduce its working capital stock in order to prevent unused current assets.

Significant reserves for increasing the efficiency of the use of working capital are laid down directly in the enterprise itself. In the field of production, this applies primarily to inventories.

For modern enterprises, the following ways of saving working capital and accelerating working capital, that is, increasing the efficiency of their use, will be specific in individual industries. However, they have in common the following .

1. Reducing the norms of expenses and every possible saving of production resources.

2. Decrease in inventory balances in warehouses in all industry structures.

3. Reducing the duration of the production cycle through the introduction of advanced technologies, improvement of existing ones, transition to continuous production processes, and intensification of production.

4. Rationalization of relations with suppliers and consumers using strict laws and requirements of a market economy, which will minimize production stocks and the balance of products in warehouses.

5. Elimination of mutual non-payments between business entities of the market.

6. Rationalization of location of enterprises and capacities of the industry.

7. Improving the forms of organization of production - optimizing the level of concentration, specialization, cooperation and combination.

8. Alignment of the socio-economic development of the regions of the country, the integrated development of the economy of the regions and subjects of the federation.

9. Scientific and technological progress in all its directions and the large-scale use of its achievements in production.

10. Diversification of production, providing faster promotion of goods in various market segments.

All this helps to save resources and accelerate turnover, which means reducing the need for working capital and increasing the speed of turnover of working capital and inventory, in particular. In this way, economic efficiency improvements in the use and savings of working capital are very large, since they have a positive impact on all aspects of the production and economic activities of the enterprise.

CONCLUSION

In this work, all the goals set were achieved.

It was found that working capital, also called working capital, is the funds that a company uses to carry out its daily activities, entirely consumed during the production cycle. They are usually divided into inventory and cash.

These include:

Stocks:

raw materials, materials, fuel, energy, semi-finished products, spare parts,

costs in work in progress,

finished products and goods,

Future expenses,

VAT on purchased assets;

Accounts receivable (

Short-term financial investments;

Cash on accounts and on hand;

Other current assets(low-value and fast-wearing items).

It is also important to note that inventory flows (stocks), like any other type of asset, can be managed. At the same time, an effective management system allows not only to maintain the level of solvency and liquidity of the company at the required level.

It was determined that logistics is a direction in the field of economics, within which the problem of developing and implementing an integrated system for managing material and information flows in production, transport, and distribution is solved to fully meet demand.

A logistics system can be defined as an adaptive (self-adjusting or self-organizing) feedback system that performs certain logistics functions and logistics operations, usually consisting of several subsystems and having developed links with the external environment.