LOGISTIC PRINCIPLES OF FORMATION OF ENTERPRISE INVENTORIES

Abstract

The article considers different approaches to defining the essence of inventories as an economic category, classifies and characterizes the main types of inventories. In addition, the system of indicators of accounting and control of stocks at the industrial enterprise is presented, and also the factors influencing formation of size of stocks of the industrial enterprises are studied. The author proved that their scientifically based classification is important for the correct organization of inventory planning, accounting and management. The article proposes the classification of inventories according to certain characteristics, among which have a significant impact: the level of liquidity, scope and structure. The composition of inventories, which include items of labor intended for use in production and household needs, purchased for resale or use for production maintenance, as well as for management purposes. It is determined that in the process of use material resources pass from one state to another, which are reflected in the classification of stocks. The composition and structure of inventories varies depending on the industry and depends on the technological characteristics of the industry as a whole and the nature of the technological process of each enterprise. In machine-building production, raw materials are the main element of the cost of manufactured products, the rational use of which is one of the main internal reserves for improving production efficiency. The article assumes that the classification of inventories by technical properties is used in the technology of production and organization of analytical accounting. It is the basis for the development of the nomenclature, ie. systematized lists of materials consumed in production. It is determined that for industrial enterprises, in particular mechanical engineering, the most significant is the production stage of turnover, which is characterized by prolonged withdrawal of significant amounts of money. In market conditions, an important requirement for the effective operation of the enterprise is the ability to timely account for the impact of factors that have a direct or indirect impact on the production process.