Material resources: types, efficiency of use. Logistics support

Resources are a source, a possible supply, a potential for something. Resources are:

Financial (cash);

Natural (components of the natural environment used in agriculture: water, soil);

Labor;

Economic (resources created by man).

The concept of “production factors” should be distinguished from the concept of “production resources”. Resources are a broader concept; they represent production potential, that is, they can be involved in it. Factors of production are resources that are already actually involved in the production process.

Material and technical resources include fixed and working capital, land resources and financial resources.

Materials and materials are classified according to production method into:

· Reproducible – the supply of which can be replenished.

· Irreproducible are those that have a limited volume (minerals).

In relation to the production of materials and equipment they are divided into:

· Functioning – used in agricultural use.

· Potential – available, but not used in agricultural circulation.

The supply of materials and equipment is understood as their availability per unit of area, one employee, one conventional head.

Materially – technical base agriculture (MTB) is a set of the most important elements of productive forces - material and land resources that ensure sustainable rates of reproduction of agricultural products.

Features of MTB agriculture:

1). An integral part of MTB agricultural. is land that varies in fertility and requires different costs per unit of production.

2). MTB agricultural to a greater extent than other branches of the agro-industrial complex, it is exposed to the influence of natural conditions. The zoning of production is clearly expressed.

3). Efficiency of use of material and technical means of production in agriculture. largely depends on the seasonality of production. Many machines are used only a few days a year.

4). An integral part of MTB agricultural. are living organisms and plants.

5). Because production is carried out over large territories, mobile units are needed, a good road network → significant HF.

6). MTB agricultural includes means of production supplied by industry and created by agriculture itself.

7). She d.b. is closely linked with the logistics of other parts of the agro-industrial complex (storage, processing, transportation, sales of agricultural products).

In economic analysis of the use of material resources, indicators of material intensity of products are widely used.

Material intensity is the material costs of producing a unit of product in value or physical terms. In value terms, the material intensity of products (Mp) is determined by the ratio material costs(MZ) to the volume of gross output (GP):

The lower the material consumption, the lower, other things being equal, the cost of production, and the greater the savings for expanded reproduction.

Using natural indicators, feed consumption per unit of production, feed, is calculated. unit/c; costs of electricity, fuel, fuel per unit of work performed, etc. Natural indicators of material intensity are used in the preparation of feed balances and feed rations, the structure of crop areas, the selection of machines and units for performing specific production operations, etc.

Energetic resources.

The most important and most active part of MTB agriculture. are energy resources.

Energy resources are the total power of mechanical and electric motors, electrical installations, as well as the number of draft animals in terms of mechanical force. Energy resources are counted in horsepower (1 kW = 1.36 hp; one working horse - 0.75 hp; working ox - 0.5 hp).

In the structure of energy resources of agricultural enterprises, the largest specific gravity occupy the power of transport, combine and automobile engines. They account for about 78% of all energy resources.

The main indicators of the provision of agricultural enterprises with energy resources are energy availability - the number of energy capacities (hp) per unit of sown area and the energy-to-labor ratio, which is determined by the ratio of the average annual amount of energy capacity per average annual worker.

Among energy resources important place takes Electric Energy. It is widely used in livestock farming, greenhouse production, as well as in social sphere. Indicators characterizing the use of electricity are similar to the indicators used to analyze the use of energy resources in general.

Electrification of agriculture helps to increase comprehensive mechanization and automation of production, improve the social, living and production conditions of agricultural workers.

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In order to work normally, uninterruptedly, everyone must promptly receive the materials, fuel, and energy they need in the composition and quantity needed to carry out the production process. These material and energy resources must be rationally used in order to increase production output with the same amount of allocated materials and fuel and reduce its cost.

Material and technical resources, i.e. main and auxiliary materials, fuel, energy and semi-finished products obtained from outside, constitute the main part revolving funds most enterprises. Only in some branches of mechanical engineering (with a long production cycle) a significant part of the working capital consists of work in progress and home-made semi-finished products.

The largest share of the material and technical resources of the enterprise consists of basic materials. These include objects of labor that go into the production of products and form its main content. The main materials in the manufacture of, for example, a car are metal, glass, fabric, etc.

Auxiliary materials include materials consumed in the process of servicing the main production or added to the main materials in order to change them appearance and some other properties (lubricants, cleaning materials, packaging materials, dyes, etc.).

In metallurgical production, additional materials are usually isolated and added to the main ones as reagents of the metallurgical process. Such materials include: in blast furnace production - limestone and other fluxing materials; in open-hearth - oxidizing agents (for example, iron ore, manganese ore) and fluxing materials (limestone, lime, bauxite), as well as filling materials (dolomite and magnesite). This group of materials also includes acids for pickling metals, oils for heat treating metals, zinc and tin for galvanizing and tinning industries. In the practice of metallurgical plants, these materials are combined with the main ones in the general article “raw materials and basic materials”. Essentially, some of the additional materials can be classified as basic materials, and some - as auxiliary materials.

This classification of material and energy resources determines the different nature of consumption of these groups, and, consequently, a different approach to establishing standards for their consumption, determining the need for them and identifying ways to use them more economically.

All work on organizing and planning material and technical supply and use of material and energy resources at an enterprise can be reduced to the following:

> rationing the consumption of material and energy resources;

Determining the need for them;

> organization of logistics;

> organizing the storage of materials and fuel and their distribution to production sites.

In the course of this work, especially at the stage of developing material consumption standards, an in-depth analysis of the use of material and energy resources is carried out, and measures to save them are developed and implemented.

Organization and planning of material and technical supply and use of material and technical resources is a significant section of enterprise activity, determining the use of one of the key elements of the production process - objects of labor. In addition, the cost of objects of labor constitutes a predominant part in the cost of production of enterprises in many industries. Thus, their economical use is the most important condition for reducing production costs and increasing the profitability of enterprises.

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In order to operate normally and uninterruptedly, each enterprise must promptly receive the materials, fuel, and energy it needs in the composition and quantity needed to carry out the production process. These material and energy resources must be rationally used in order to increase production output with the same amount of allocated materials and fuel and reduce its cost.

All resources are divided into labor, financial, natural, material, energy and production.

Labor resources are a part of the country's population that participates in the creation of gross national product (GNP) in accordance with their educational and professional level. This is the most important element of the country's economic potential.

Financial resources are funds at the disposal of the state, associations, enterprises, organizations and institutions. Financial resources include profit, depreciation charges, contributions to the state social insurance budget, and public funds mobilized by the state into the financial system.

Natural resources are part of the natural environment used or suitable for use by society in order to satisfy the material and spiritual needs of people. Natural resources are classified into mineral, land, water, plant and animal, and atmospheric.

Material resources are a set of objects and objects of labor, a complex of things that a person influences in the process and with the help of means of labor in order to adapt them to meet their needs and use in the production process (raw materials).

Energy resources are carriers of energy used in production and economic activities. They are classified: by type - coal, oil and oil products, gas, hydropower, electricity; by methods of preparation for use - natural, ennobled, enriched, processed, transformed; by methods of obtaining - from outside (from another enterprise), in-house production; by frequency of use - primary, secondary, reusable; according to the direction of use - in industry, agriculture, construction, transport.

Production resources (means of labor) - a thing or a set of things that a person places between himself and the object of labor and which serves for him as a conductor of influence on him in order to obtain the necessary material goods. Instruments of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources is a collective term that refers to objects of labor used in primary and auxiliary production.

Material and technical resources, i.e. main and auxiliary materials, fuel, energy and semi-finished products obtained from outside, constitute the bulk of the working capital of most enterprises. Only in some branches of mechanical engineering (with a long production cycle) a significant part of the working capital consists of work in progress and home-made semi-finished products.

Auxiliary materials include materials consumed in the process of servicing the main production or added to the main materials in order to change their appearance and some other properties (lubricants, cleaning materials, packaging materials, dyes, etc.).

Depending on the nature of use, fuel and energy are divided into: technological, i.e. directly involved in the process of manufacturing products (in smelting, electrolysis, electric welding, etc.); motor; used to service the production process (for heating, lighting, ventilation, etc.). This classification of material and energy resources determines the different nature of consumption of these groups, and, consequently, a different approach to establishing standards for their consumption, determining the need for them and identifying ways to use them more economically.

The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (production of semi-finished products, components, final finished products). Additional classification criteria are introduced for material resources: physicochemical characteristics(thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (bodies of rotation - rod, pipe, profile, angle, hexagon, beam, lath); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are broadly classified into the following groups: raw materials (for the production of material and energy resources); materials (for main and auxiliary production); semi-finished products (for further processing); components (for the manufacture of the final product); finished products (to provide consumers with goods).

Raw materials.

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, industrial raw materials should be highlighted, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; to metallurgical - ores of ferrous, non-ferrous and precious metals; to the mining chemical - agronomic ores (for the production of fertilizers), barite (for producing white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and agriculture); technical - diamonds, graphite, mica; for construction - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Agricultural raw materials occupy an important place in the national economy. It, in turn, is classified into plant (cereals, industrial crops) and animal (meat, milk, eggs, raw hides, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - procurement raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

Materials.

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; auxiliary - those not included in its composition, but without which it is impossible to carry out technological processes for its production.

In turn, basic and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. In general, materials are classified into metals and non-metals, depending on their physical state - into solid, granular, liquid and gaseous.

Semi-finished products.

These are intermediate products that must go through one or more stages of processing before becoming the final product. Semi-finished products are classified into two main groups. The first group includes partially manufactured products within a separate enterprise, transferred from one production unit to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

Semi-finished products can be subjected to either one-time processing, after which they are turned into finished products, or multi-operational processing according to developed technological processes.

Components.

These are finished products that, through cooperation, are supplied by one industrial enterprise to another for the production of the final finished product. The final finished product is actually assembled from the components.

Final finished product.

These are produced industrial enterprises goods for industrial or consumer purposes intended for sale to intermediate or final consumers. Individual consumer goods can be durable (reusable) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources.

Waste refers to the remains of raw materials, materials, semi-finished products generated during the production of products or performance of work and which have lost completely or partially their original consumer properties. In addition, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that are no longer in use among the population and have lost their consumer properties as a result of physical or moral wear and tear.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions for use. In this regard, it should be noted that with the increase in production volumes of industrial and consumer goods, the volumes of secondary material resources will constantly increase. They have their own classification according to the place of generation (production and consumption waste), application (used and unused), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity ( poisonous, non-toxic), place of use, volume, etc.

Material and technical resources used for the construction of enterprises, buildings and structures, depending on the main purpose, are divided into resources: for the manufacture of load-bearing and enclosing structures and parts, for the installation of coatings that insulate and protect against the penetration of moisture, gases, sound, corrosion, rotting, fires, etc.; for the installation of structures, parts and coatings that provide everyday amenities and comfortable conditions in residential, public and industrial buildings and structures (installation of sanitary and engineering systems); for fastening materials, parts and products; for the production of other materials and semi-finished products.

Material and technical resources, depending on the sources of financing when paying for materials and with the current accounting system, are divided into the following groups: building materials and equipment for installation, low-value and wearable items. Construction materials and equipment are divided into the following subgroups; basic materials, structures and parts, other materials, equipment for installation. Basic materials are all materials that are materially included in the structures of buildings and structures. Sanitary equipment is taken into account as part of the main materials if it is provided for in the estimates for construction work and is included in the scope of construction work under the item “Materials”. Structures and parts - prefabricated and reinforced concrete, wooden, metal, asbestos-cement and other structures, prefabricated buildings and structures, pipes from various materials, rails, sleepers, prefabricated elements for sanitary work, etc. Other materials – non-inventory containers, spare parts, fuel, maintenance materials, auxiliary materials. Spare parts include parts and assemblies of construction mechanisms, vehicles, equipment, machines intended for major and current repairs of these means of production. In addition, this subgroup includes materials obtained in the process of construction work as a by-product under the article “Associated mining materials”, provided that they are semi-finished products or even finished products that can be used or sold.

Crushed stone, sand, timber obtained during stripping operations in quarries, when laying routes for high-voltage lines in forest areas, cleaning areas in a flood zone, etc., are classified as “Associated Mining Materials”. Materials obtained during associated mining and used by construction for its own needs are accounted for in the subgroup “Main building materials" Material and technical resources, characterized by a set of characteristics reflecting various characteristics materials (physical-mechanical, geometric, structural, etc.), include materials and products made from natural stone, materials for the manufacture of metal, wood, concrete and reinforced concrete structures, binders, building mortars, ceramic and silicate materials and products, materials and products based on polymers, timber and products, gypsum and gypsum cement products, roofing, waterproofing and vapor barrier materials, thermal insulation and acoustic, fireproof materials and products resistant to corrosion, materials for protecting wooden structures from rotting, woodworm damage and burnout, materials and products for construction railways, materials and equipment for the construction of sanitary systems, etc.

The classification of material and technical resources facilitates the selection of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the cargo (their dimensions, weight, physical condition).

The classification allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when constructing warehouse complexes and terminals. There is an opportunity to choose best option their storage, take into account the impact on the environment, and create artificial conditions for this.

This allows you to create optimal reserves of material and technical resources, comply with warehouse storage deadlines, timely maneuver inventories, and sell them, linking all links of the overall logistics chain. It's about on the use of information networks that provide logistics services with initial data for making rational decisions.

Thus, in the process of producing products, performing work and providing services, objects of labor are used in addition to tools.

Unlike fixed assets, these material assets, as a rule, are consumed entirely in one production cycle and their cost is entirely transferred to manufactured products (work, services).

Material resources are the objects of labor consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy for technological needs.

Material and technical resources are classified according to a number of criteria depending on their purpose, sources of financing, etc.

For the uninterrupted functioning of production, well-established logistics support (MTS) is necessary, which at enterprises is carried out through logistics authorities.

The main task of the enterprise supply authorities is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality.

List of used literature

1. Bregadze I.V. “Organization of material and technical resource management at railway transport enterprises.” - M.: RGOTUPS, 2006.

2. Zologorov V.G. Organization and planning of production. Practical guide. - Mn.: FUAinform, 2001. - 528 p.

3. Smirnova. E.V. "Introduction to the theory of material resource management." - M.: RGOTUPS, 2005.

4. Analysis of the economic activity of an enterprise: Textbook. allowance/Under general. ed. L.L. Ermolovich. — Mn.: Interpressservice; Ecoperspective, 2001. - 576 p.

5. Enterprise Economics / V.Ya. Khripach. - Mn. : Economypress, 2000. - p. 243-244

– a system for organizing the circulation and use of means of labor, fixed and working capital of an enterprise (materials, raw materials, semi-finished products, machinery and equipment). MTO is also responsible for their distribution among structural divisions and business units and consumption in the production process.

The starting point is to determine the organization’s needs for certain production assets, their volume and range for the current and future periods. In accordance with this, the logistics system must meet certain requirements. Firstly, it is aimed at timely and complete satisfaction of production needs. This ensures continuity production process and influences its scale. Secondly, MTO is designed to create conditions for the effective operation of an enterprise; it aims it at an economic resource. In addition, logistics in themselves can ensure the priority of the consumer in economic terms.

Thus, the logistics system has a number of functions, following which it supports labor productivity and production efficiency:

1) planning the need for material resources. This means that MTO, based on available data on such production indicators as material intensity and capital productivity, determines optimal quantity resources that are necessary to carry out one production cycle and produce a certain batch of goods and services;

2) procurement function. MTO carries out operational and procurement work at the enterprise in accordance with demand plans, controls the process of concluding contracts, and processes all production “errors”;

3) storage of prepared raw materials and materials, i.e. organization of a warehouse nature. In addition, the MTO develops guidelines, principles and instructions in accordance with which the storage and use of stocks should be carried out;

4) implementation of accounting and strict control over the issuance of raw materials and supplies to production, etc.

Logistics support for production is a fairly broad concept, so it can take several forms.

1. Supply of finished products, semi-finished products and industrial services through direct economic relations.

2. Wholesale means of production, as well as manufactured goods through warehouses, through chain stores and commodity procurement bases.

3. Exchange and borrowing operations in case of a lack of resources or funds in the form of investments.

4. Use of secondary resources, waste recycling.

5. Leasing, which is one of the main financial instruments through which long-term investments in the re-equipment and modernization of production are possible. This makes it possible to create a stable material and technical base and contributes to the growth of the competitiveness of manufactured goods.

6. Purchasing raw materials and supplies through commodity exchanges, as well as making import purchases under relevant partnership agreements with foreign companies.

7. Development of subsidiary farming (extraction of raw materials, production of containers) and implementation of centralized distribution of material resources.

Therefore, the MTO system is a necessary condition development of production, since it exercises general control over procurement and production work, and also allows us to adequately assess the real capabilities and reserves of the company.

2. Logistics plan

The logistics plan is a set of documents that reflect and evaluate the need for material resources and propose options for sources of satisfying this need. In other words, logistics plan is a critical part of an organization's long-term strategic planning and economic development. The starting point of planning is to determine the structure of demand, i.e. the range of material and natural resources, which must be purchased to carry out the production process. The nomenclature itself has the form of a directory, which indicates the exact names, standards, size, shape and brands of each type of raw material and material. The cost of resources necessary for consumption is determined by planned procurement prices, consisting of the following elements:

1) prices of wholesale suppliers. They determine the amount of supply of primary sellers - owners of resources and the cost of a unit of raw materials at which a purchase and sale transaction can be carried out;

2) railway tariffs, which play an important role in determining the actual price of purchased raw materials. They are also reflected in the final prices and determine the cost of delivery;

3) a supply and sales organization that buys resources from wholesalers at wholesale prices, then resells them at inflated prices. In them it includes the cost of its own mediation services. Thus, her profit is the difference between the wholesale price of resources and her own;

4) packaging costs, which include all cash costs associated with packaging;

5) delivery costs to the enterprise - these are funds that the organization pays for delivery directly to the enterprise’s warehouse or directly to its divisions (shops) for subsequent processing.

Thus, we can say that planned procurement prices include all the organization’s expenses for the purchase and delivery of the planned volume of necessary resources. In accordance with this, the nomenclature of raw materials and supplies is also supplemented with data on their planned procurement prices and takes on the form of a price tag nomenclature, i.e., it contains not only types of materials, but also their actual cost. Nomenclature-price tag– the most complete document of upcoming expenses. Thanks to its availability, the organization correlates the necessary with the possible and determines the amount of raw materials that can satisfy the needs of production and at the same time be optimal in price. The conditions for the development of sound logistics plans are progressive standards for the consumption of raw materials and fuel. Consumption rate working capital- this is the highest price, its maximum permissible value, which is established in accordance with certain production conditions of material costs for the production of a unit of output.

There are several classifications of logistics plans.

1. According to the duration of the planning period:

1) current plans that are being drawn up for the near future;

2) promising ones that the organization plans to implement in the future, depending on the current production situation.

2. By stage of development:

1) preliminary plans - developed in accordance with economic and production expectations;

2) final plans - determined by changing preliminary ones, taking into account price dynamics and the general economic situation in the country.

3. By scale of action:

1) plans of enterprises;

2) plans of structural divisions and workshops.

3. Methods for determining the need for logistics

Logistics support is a way of controlling and allocating resources in the production process. Through the MTO system, the enterprise purchases and consumes raw materials for production in the most rational way. For this purpose, current consumption data is recorded, in accordance with which plans for long term. This allows the organization’s budget to be spent wisely, as production costs are reduced.

In itself, logistics support one of its tasks is the purchase of the material resources necessary for the enterprise, as well as their centralized distribution among production units - workshops, where they undergo further processing. Through this, determining the structure of its own need for factors of production, the organization draws a conclusion about how necessary the availability of materials and equipment is.

The need and need to create a logistics system for the implementation of economic and production functions can be determined by the following methods.

1. Regulatory. This method is based on the use of progressive and technically sound consumption rates. Thus,

where R m is the existing need for raw materials;

Нр – consumption rate;

V – volume of production of goods and services.

Thus, the need for resources is directly dependent on the scale of production. The consumption rate is established by each enterprise individually based on data about its financial stability and development. In any case, a company that minimizes costs always strives to establish a minimum amount of resource consumption, which determines the maximum price that the organization is willing to pay for the production of a unit of output.

2. Statistical method - the method of dynamic coefficients. Here, data on the consumption of materials that was produced in the previous period is taken into account, according to which the need for materials and equipment is determined by taking into account actual consumption and its changes in relation to the future period.

R m = R f? K pr? Kn,

where Р f – actual consumption of resources in the production process in the current period;

Kpr is a coefficient showing the change in the plan for future consumption compared to the previous one;

Kn is a coefficient that characterizes the reduction in consumption rates for the future, i.e. it is calculated for the future period.

This method of determining the need for materials and materials is used exclusively in cases where it is necessary to accurately calculate the need for materials in mass production and products of a wide range, and the consumption itself is insignificant.

3. The forecasting method is based on the study of statistical series of consumption of material resources over a certain period of time (several years or months) and their dynamics. This allows you to create a practical and mathematical model of changes in demand, through which a consumption forecast is compiled.

Consequently, the choice of one of the above methods depends solely on the direction and structure of the consumption of raw materials and materials in the production of a certain set of goods, as well as on the period for which planning is carried out, the type of material, its quality, exchange and nature.

4. Organization of operational work on logistics

Operational logistics work includes several elements. Firstly, it involves receiving and recording stock notices for centrally distributed products. This is typical mainly for state-owned enterprises. Secondly, through logistics, the organization draws up orders for the receipt of materials from suppliers of production factors, enters into relevant supply contracts with them and monitors their implementation. In addition, operational work includes specification production assets and choice of delivery forms. Specification is a determination of the enterprise's needs for materials and raw materials according to a nomenclature-price list, in which all material resources are distributed by types, profiles, sizes and other detailed characteristics. Thus, the optimal structure and volume of supplies are determined precisely through specifications.

There are the following types of supplies of raw materials and other necessary production assets.

1. Transit or direct. With this form of supply, material resources, in accordance with the enterprise's needs for them, are supplied to the consumer directly from the manufacturer or owner of the factors of production. There are no intermediaries here, so the “seller-buyer” relationship is characterized by direct economic ties. The positive aspect here is that the delivery process is significantly accelerated, economic connections, there are no intermediate (intermediary) operations, and, as a result, transaction costs are reduced. This form of delivery is appropriate for large volumes of consumption on an ongoing basis.

2. Warehouse delivery is more convenient when raw materials are consumed in small quantities. Material resources are initially purchased at wholesale prices by intermediaries, delivered to warehouses, and then sold to the end consumer. At the same time, production inventories are reduced, and working capital turnover increases. In addition, enterprises have the opportunity to import materials at a time convenient for them and in the required quantity, which will correspond to the norm of demand. In turn, intermediary suppliers can prepare cargo for transportation in advance, which allows it to be delivered upon the organization’s first request. However, consumers themselves bear additional costs for the services of intermediary organizations - the so-called warehouse margins. Therefore, with all the advantages of this form of delivery, it significantly increases the overall production costs.

The operational work of the logistics department, in addition to all of the above, includes the quantitative and qualitative reception of the necessary materials, as well as the process of organizing the supply of them to production units - workshops. Managing the delivery of resources to workshops is based on compliance with limits and schedules. Limit– a strictly limited amount (minimum or maximum) of materials that can be delivered directly to production within a certain period of time. Accordingly, delivery of materials to the workshop can be carried out in two ways:

1) decentralized. In other words, the workshops themselves receive and transport raw materials from the production warehouse using workshop transport. This method is usually typical for enterprises engaged in individual or small-scale production;

2) centralized, which is more suitable for enterprises aimed at mass production. Warehouses supply workshops with the required quantities of material resources according to a schedule. This makes it possible to prepare in advance for delivery and allows for more efficient use of work transport and auxiliary work enterprises, which are directly involved in the distribution of raw materials to workshops. In addition, through centralized delivery, the system of recording and monitoring the passage of raw materials from the central warehouse to the workplace is greatly simplified.

Thus, each enterprise chooses the optimal methods for purchasing and delivering funds to production and does this based on specialization and scale of production.

Regulation of any business process provides two important advantages: it allows you to clearly define the process management function (planning, organization, control) and creates the prerequisites for its subsequent automation. This article provides recommendations for the practical preparation of an in-house “Regulations on inventory management” with several sections: planning, purchasing, inventory accounting, managing inventory groups, ensuring the inventory management process.

The main task of management and employees of supply services, planning and financial services is the effective management of the movement of material and financial resources - management of supply and sales processes, inventories and working capital invested in these inventories. These services must promptly identify excess stocks of material resources in order to determine the possibility of their sale and warn about the presence and emergence of shortages of inventory items in the enterprise that threaten to disrupt the uninterrupted organization of the production process.

Competent management helps to increase inventory turnover, reduce the level of illiquid assets, and free up funds.

The larger the enterprise, the greater the volume of resources that have to be managed, the more noticeable are the difficulties in organizing material and technical supply, the more important is the work to optimize the process of managing materials and equipment.

The inventory management process can be regulated by developing and implementing the “Regulations on the management of material and technical resources” in the company.

This process must be considered holistically, because inventory management is planning, purchasing, inventory accounting, managing inventory groups, and ensuring the inventory management process.

There are probably no universal recipes for writing Regulations on the management of materials and equipment; each industry, each enterprise has its own specifics. Taking into account personal experience development and implementation of the Regulations in a medium-sized, by Russian standards, enterprise, I recommend that when writing the Regulations you adhere to general view the following plan:

Inventory planning
Procurement of materials and equipment
Inventory accounting
Managing Inventory Groups
Ensuring the inventory management process

In general, the inventory management process involves:

Management of the enterprise - general director, deputy general director on supply issues;
Logistics Department of the Management Apparatus (OMTS);
Production departments and services of the company;
The Materials Supply Department is a specialized division of the company;
Financial and Economic Service;
Accounting.

1. Planning of materials and equipment

The first chapter of the Regulations is devoted to planning the inventory acquisition process - budget planning (monetary indicators) and procurement planning (physical indicators).

Rice. 1. Budget planning for materials and equipment

1.1. Budget planning for materials and equipment

The basis of the budget for the supply of material and technical resources is the production program, the capital repair program and the company’s investment program (hereinafter referred to as the Program) (Fig. 1.) The period for forming the budget for materials and technical resources is August-September of the year preceding the planning year.

A) Production units (workshops, branches) and production departments of the Management Apparatus, on the basis of the Programs, form a procurement budget for materials and equipment and transfer it to the logistics department (LMTS).

B) The MTS department coordinates with the planning and economic department the cost limits for the acquisition of materials and equipment, and makes adjustments if necessary.

C) The MTS Department transfers the agreed budget and Program indicators to the Materials Supply Department.

Based on the established cost limits for materials and equipment, taking into account the available balances of materials and equipment in warehouses, a supply plan is formed.

The MTS department, together with the Materials Supply Department, creates a monthly financing plan for materials and equipment and equipment, based on delivery and manufacturing dates. When forming a financing plan, the status of settlements with counterparties and expected receivables and payables are taken into account.

If there is a need to adjust the budget, the manager instructs the director of the Materials Supply Department to make appropriate amendments. The Materials Supply Department sends changes to the materials and equipment financing plan to the finance department for approval. After consideration, the financial department sends an adjusted financing plan to the UMS and OMTS.

1.2. Planning of procurement of materials and equipment

Rice. 2. Planning supplies of materials and equipment

In order to formulate a supply plan for materials and equipment, an application campaign is carried out, which is carried out in one or two stages until November of the year preceding the delivery dates according to the following algorithm:

A) The MTS Department, according to the financial plan, provides the Material Supply Department with control figures in monetary terms for the costs of material resources, and also brings them to the production units of the Company.

B) Production units provide:

To the production departments of the Management Apparatus - object-by-object and summary statements of requirements for materials and equipment and equipment;

To the Materials Supply Department - statements of requirements for materials and equipment agreed with the production departments of the Company.

C) In the event of an upward deviation from the planned indicators, the heads of production departments adjust the supply plan based on the implementation of the Company’s Programs, highlighting priority types of work.

D) The heads of production departments of the Administration check the content of applications of branches to exclude from them technically or morally outdated items of materials and equipment and provide the Material Supply Department with:

Consolidated requirements for materials and materials in all areas of expenditure;

Distribution of declared materials and equipment by production units of the Company.

D) The Materials Supply Department, based on the documents provided, draws up preliminary plan supplies of materials and equipment in nomenclature and value terms and reconciles with the completed planned indicators. After approval and adjustment, transfers the preliminary plan for the supply of materials and equipment to OMTS.

E) OMTS checks the preliminary supply plan for materials and equipment for compliance with the financial plan and approves the preliminary supply plan from the General Director of the Company.

G) The supply plan for materials and equipment, broken down by areas of activity and monthly delivery times, indicating the nomenclature, is communicated to the production units of the Company.

2. Procurement of materials and equipment

2.1. Centralized supplies

In some companies that are part of holdings or vertically integrated structures, a significant share of the purchase of material resources is made centrally through the parent company. In this case, in this chapter it is necessary to regulate interaction with a higher organization on the issue of purchasing materials and equipment.

2.2. Deliveries under direct contracts

Each company, in the process of production activities, deals with tens and hundreds of counterparties who supply the company with inventories. It is necessary to describe the entire range of issues related to the acquisition of materials and equipment under direct contracts with counterparties: search for counterparties, the procedure for concluding contracts, making payments, reconciling cash payments, etc.

2.3. Organization of tender purchases

Tender procurement is mandatory only for government agencies, but is increasingly used in commercial companies.

Organization of tenders allows us to ensure:

selection of the most preferable conditions for placing orders with possible price minimization;
objectivity and impartiality of procedures and achieving openness in the process of placing orders for goods, works, services.

The organization of tender deliveries is based on generally accepted rules established in global procurement practice. The following forms of bidding are used:

open competition;
closed competition;
two-stage competition;
request for quotations;
request for proposals;
placing orders with a single supplier (on a non-competitive basis).

The most preferred procurement method is an open tender.

Placing orders on a tender basis is perhaps a topic for a separate article or a separate regulation.

2.4. Supplies under leasing agreements

Financial leasing is a modern, widespread tool that allows an enterprise to purchase equipment with borrowed funds, carrying out accelerated depreciation and saving on taxes. At the same time, leasing acquisition is a specific procedure, taking into account the interaction of the lessee with several organizations - a bank, a lessor, an equipment supplier. In the matter of acquisition under leasing, clear interaction between the company’s services is necessary - financiers, accounting, MTS department, production departments. If you plan to purchase equipment on lease, it makes sense to devote a separate chapter of the Regulations to supplies under leasing agreements.

3. Accounting for materials and equipment

This chapter describes the issues of acceptance and release, classification and valuation of inventories.

3.1. Reception and release of materials and equipment

The procedure for accepting and issuing materials and equipment determines:

The procedure for accepting and releasing own materials and materials and equipment of other legal entities accepted for safekeeping.
Organization of acceptance in terms of quality, quantity and compliance with information in documents.
The procedure for conducting incoming quality control of goods.
Movement of goods through central and transit warehouses (if available).
Procedure for filing claims with suppliers.
List of documents for recording the acceptance and release of materials and equipment.

3.2. Classification and valuation of reserves

Inventories include assets that meet the requirements of the Regulations on Accounting for Inventories.

The following assets are accepted for accounting as inventory:

used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
intended for sale;
used for the management needs of the organization.

When registering materials, they are valued at the actual cost of their acquisition.

Evaluation of materials and finished products upon their disposal is carried out using the average cost method.

Finished products are valued upon registration at reduced production costs.

Goods purchased for resale are valued upon registration at the cost of their acquisition, but excluding the costs of their delivery (including loading and unloading), which are charged to selling expenses. Upon disposal, goods are valued using the average cost method.

4. Management of inventory groups

This chapter describes methods for managing inventories in an enterprise. Several groups of industrial inventories are identified, respectively, for each of them its own management strategy is formed.

Types of inventories:

4.1. Current stock- the main type of stock, therefore the rate of working capital in the current stock is the main determining value of the entire rate of stock in days.

The current production stock is intended for conducting production and economic activities of the company.

The size of the current stock is influenced by the frequency of supplies of materials under contracts with suppliers (supply cycle), as well as the volume of their consumption in production.

The presence of optimal reserves in the enterprise, which can be ensured by organizing management and control over the flow of material and financial resources, the condition and level of reserves, allows the company to operate uninterruptedly with a small amount of “dead” material resources and small amounts of diverted working capital invested in these reserves.

The organization of operational control and management of inventories of material resources is facilitated by the introduction of automated enterprise management systems, which make it possible to establish accounting for the movement of material resources (receipt, consumption, daily balances). The result of solving the problem of operational control is to obtain daily (weekly, ten-day, monthly or other periodicity) information about the actual availability of stocks in the enterprise's warehouses and the degree of their compliance with established standards. This allows for continuous monitoring of their value, timely and promptly identifying the formation of excess balances or shortages for individual items, which can disrupt the organization of uninterrupted functioning of the consumer.

Available information on movement, cost, established regulatory framework for inventories and working capital, etc. for any of the used brands of materials allows you to quickly manage material and financial flows in the enterprise throughout the year. This information allows you to solve the following set of problems:

identify scarce positions of material resources;
select positions of material resources for which excess reserves have formed and can be sold;
assess the availability of reserves and their structure;
analyze the structure of working capital at the enterprise;
determine what and when needs to be ordered, in what volume, the dates of the next orders for the supply of material resources (i.e., create a logistics plan for the next month);
determine the need for financial resources to ensure the necessary supplies of materials in the planned month, etc.
The amount of the current stock is determined by the production plan (plan of commercial activities, capital repairs, investments, etc.) of the company.

4.2. Insurance (emergency, warranty) stock- the second largest type of stock, determining the general norm. Safety stock is required at every enterprise to guarantee the continuity of the production process in cases of violation of the terms and conditions of supply of materials by suppliers, transport, or shipment of incomplete batches.

Safety stock is divided into:

operational;
irreducible.

Operational reserve intended for use in the current production activities of the enterprise. The release of materials is carried out after agreement with the deputy head of the company in the area of activity.

The operational reserve is set at 60-80% of the insurance reserve.

Minimum stock is intended for use in exceptional cases only.

The minimum stock is 20-40% of the safety stock.

When the level of safety stock decreases below the minimum limit, it is necessary to replenish it to the safety level.

Safety stock materials must be systematically replaced upon expiration date in accordance with their technical specifications.

It is necessary to record the receipt and expenditure of safety stock at least once a quarter.

Safety stock standards must be approved by the manager (deputy head of the company).

4.3. Transport stock is created for the period of gap between the period of cargo turnover and document circulation. When delivering materials over long distances, the deadline for payment of settlement documents is ahead of the deadline for the arrival of material assets. Transport stock is not established in cases where the deadline for receiving materials coincides with the deadline for payment of settlement documents or is ahead of it.

4.4. Technological stock created for a period of time to prepare materials for production, including time for analysis and laboratory testing. The technological stock is taken into account in the general norm if it is not an integral part of the production process.

4.5. Preparatory stock required for the period of unloading, delivery, acceptance and storage of materials, is also taken into account in calculating the stock norms for raw materials, basic materials and purchased semi-finished products. The norms for this time are established for each operation for the average size of delivery, based on technological calculations or by timing.

4.6. Unliquid stocks - slow-moving or unsalable inventories.

During the annual inventory process, inventories belonging to this group are determined. Each enterprise decides for itself what criterion is used to classify the stock as illiquid. For example, one option is to consider goods that have been in a warehouse without movement for 12 months to be considered illiquid.

After recognizing a product as illiquid, you can deal with it in one of the following ways:

Sale.
Exchange.
Redistribution (for example, within company branches).
Donation (providing charitable assistance).
Write-off and liquidation.

It is necessary to systematically analyze the reasons for the appearance of illiquid assets in order to eliminate these reasons in the future.

It is necessary to reduce investments in slow-moving and unsalable types of inventory and, perhaps, even stop purchasing them.

There are some exceptions to the asset management policy. Hard-to-sell inventories can be maintained in the following cases:

They are components necessary for the consumer.
These are new types of goods that the buyer will definitely buy in the future.
It is expected that demand for this type of product will continue or increase.
Buyers expect that this type of product will always be present and available for immediate purchase and there is no other source to satisfy customers' needs without keeping this product in stock.

4.7. ABC and XYZ analysis

ABC and XYZ analysis is a simple but quite effective tool for inventory management, based on the Pareto principle, better known as the “20 to 80 rule.” XYZ analysis - the study of sales stability - is usually used in conjunction with ABC analysis, which allows one to identify key products for the selling company. Having carried out such an analysis in our company, we received quite unexpected results and made adjustments to the management tactics of some categories of our inventories.

Due to the sufficient number of publications, we omit the details of ABC and XYZ analysis in this article.

5. Ensuring the inventory management process

This chapter describes the supporting functions of the inventory management process.

5.1. Reporting

It is necessary to determine the list and content of current reports for operational management process and a list of reports for the top management of the enterprise for the purpose of adoption management decisions. These could be, for example, the following reports:

report on balances, receipts and consumption of materials for enlarged items (monthly, quarterly);
report on the implementation of the financial plan for supplies of materials and equipment (monthly);
report on received materials and equipment for the reporting period (daily, weekly);
report on the movement of illiquid assets (monthly, quarterly);
report on balances, receipt and consumption of materials for safety stock (monthly, quarterly),

as well as any other reports in accordance with the specifics of the enterprise.

5.2. Software

This subsection describes software used to automate the accounting of a company's inventory, be it the widespread 1C: Warehouse or a complex ERP system with a multi-level territorial distribution. The software is used to record warehouse transactions of receipt, expenditure and movement and prepare data to reflect completed warehouse transactions on accounting accounts.

5.3. Security

Security in the field of materials and equipment management includes several points:

Checking counterparties (suppliers) - determining their financial and commercial reliability, reputation, stability and real possibility of fulfilling contractual obligations.
Security of cargo and material assets during transportation.
Warehouse security system (access system, warehouse security, protection against theft and damage, etc.)

5.4. Personnel training

Training of specialists in the field of logistics is carried out with the aim of increasing the efficiency and quality of work of workers, mastering new methods and skills of working in conditions market economy and is implemented in accordance with the system of in-house education for managers and specialists.

This subsection covers issues of professional retraining and advanced training of specialists. It is necessary to determine priorities, frequency, and possibly a list of educational institutions.

To develop the “Regulations on inventory management” in the company, it is advisable to create a working group consisting of interested specialists under the leadership of the deputy head of the enterprise, who is in charge of supply and logistics issues.

After the development of the “Regulations on inventory management”, it is necessary to coordinate it with all divisions of the company involved in the process of planning and use of materials and equipment: financial and economic service, capital construction department, production departments and services, accounting, etc. After approval, the Regulations are approved by order of the head of the enterprise and acquire the status of an administrative document, mandatory for execution.

A systematic vision of the material and materials management process allows for strategic and tactical planning, increasing the efficiency of inventory management, making the material supply system transparent, and improving the quality of the main product.