Information and analytical support of production stocks management at the enterprise for crisis prevention

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Information and analytical support of production stocks management at the enterprise for crisis prevention

Lyudmyla Svystun, PhD in Economics, Associate Professor Alina Kalinichenko, Master Student National University "Yuri Kondratyuk Poltava Polytechnic"

The use of information support and automated methods of analysis of production stocks are important factors affecting the efficiency of the enterprise. This is especially relevant for enterprises operating in conditions of an unstable economy and experiencing the threat of crisis phenomena in economic activity. Automation of the process of analysis of production stocks allows to increase the efficiency of stock management and to ensure more accurate and up-to-date management decisions. The article considers the role and importance of information support and methods of analysis of production stocks at agricultural enterprises. Among others, it is proposed to use the following methods: economic-statistical, ABC-, XYZ-, functional-cost analysis, etc. The authors emphasize that the use of software, complexes and IT databases can improve production efficiency by providing accurate planning, analysis and control of stocks, raw materials and materials, as well as improving communication with suppliers. The article highlights the benefits of automated inventory analysis, such as faster data collection and analysis, timely identification of material needs, reduced resource wastage, and improved production forecasting accuracy. Thus, the authors of the article recommend using modern information technologies and inventory management systems to improve the efficiency and profitability of agricultural enterprises and to prevent the risk of a crisis on them.

Key words: production stocks, analysis, information and analytical support, automation, management, crisis prevention.

Інформаційно-аналітичне забезпечення управління виробничими запасами підприємства з метою попередження криз

Свистун Людмила Анатоліївна, кандидат економічних наук, доцент. Калініченко Аліна Сергіївна, магістр, Національний університет "Полтавська політехніка імені Юрія Кондратюка"

Використання якісного інформаційного забезпечення та сучасних методів аналізу виробничих запасів є важливими факторами, що впливають на ефективність діяльності підприємства. Це особливо актуально для підприємств, що працюють в умовах нестабільної економіки та відчувають загрозу виникнення кризових явищ у господарській діяльності. Автоматизація процесу аналізу виробничих запасів дозволяє підвищити ефективність управління запасами та забезпечити більш точне та актуальне прийняття управлінських рішень, які мають бути виваженими і вчасними.

У статті розглядається роль і важливість інформаційно-аналітичного забезпечення управління виробничими запасами на сільськогосподарських підприємствах. Серед інших, пропонується використовувати методи: економіко-статистичного, АВС-, XYZ-, функціонально-витратного аналізу та ін. Автори наголошують, що використання програмного забезпечення, програмних комплексів та інформаційно-технічних баз даних може покращити ефективність виробництва, забезпечуючи точне планування, аналіз та контроль запасів, сировини та матеріалів, а також покращення комунікації з постачальниками. У статті наведено переваги автоматизації аналізу виробничих запасів, такі як: швидше збирання та аналіз даних, вчасне виявлення потреб у матеріалах, зменшення втрат ресурсів та підвищення точності прогнозування виробництва. Таким чином, автори статті рекомендують використовувати сучасні інформаційні технології та системи управління запасами для покращення ефективності сільськогосподарських підприємств та запобігання ризику виникнення кризи на них у період ведення військових дій в країні.

Ключові слова: виробничі запаси, аналіз, інформаційно-аналітичне забезпечення, автоматизація, управління, запобігання кризі.

Introduction

The successful operation of any enterprise depends on the effective utilization of its working capital, among which production inventory plays a crucial role. Without an adequate quantity of inventory, production becomes impossible, leading to reduced profits and loss of competitiveness in the market. This is especially relevant for enterprises operating in conditions of an unstable economy and experiencing the threat of crisis phenomena in economic activity. However, analyzing production inventory is a complex economic category, especially due to the large number of stockkeeping units that are challenging to investigate manually. This can result in insufficient control over inventory and its associated costs, leading to losses for the enterprise. Thus, for the successful functioning of the enterprise, it is necessary to implement optimization processes that automate the analysis of production inventory. This will not only increase the efficiency of inventory utilization and reduce costs but also provide the enterprise with a reliable basis for making management decisions based on accurate and up-to-date data.

Analysis of recent research and publications

The article examines the scientific works of the authors: Podderyogin A.M., Kireitsev H.G., Blank I.O., Romaniv E.M., Gudzenko N.M., Hybalo Yu.V., Ishchenko O.V., Dmitriev S.V., Klymenko O.O., Kononova O.V., Zhdanova Yu.A., Shiryaeva N.S., Shpatikovska T.A., Gadzevych O.I., Koval N.I., Butynets F.F. and others.

Highlighting previously unresolved parts of the overall problem. Changes in business conditions require further research into the process of optimizing the analysis of production stocks at the enterprise.

Objectives of the article

The purpose of the study is to identify opportunities and advantages of information and analytical support for stock management at agricultural enterprises, identify resources and potential that can be used to increase the efficiency of stock management, as well as develop recommendations for them using. An important aspect is studying the possibilities of using software to optimize the production stocks analysis.

The main material of the study

Production stocks are an important component of working capital of any enterprise, because without them the production process is impossible. Effective use of production stocks is one of the key conditions for the successful operation of a commercial enterprise and the achievement of profit.

Analysis is an extremely important component of successful management at any enterprise, regardless of its form and industry. A qualitative analysis of production stocks is a guarantor of economic stability, prevents bankruptcy and increases the competitiveness of the enterprise. In addition, the company's management needs to determine the optimal level and quality of production stocks in order to have an advantage over competitors and ensure economic benefits from business activities.

Since production stocks are an important element in the economic activity of any enterprise, it is necessary to use them qualitatively and in a timely manner. Production stocks are the subject of labor and are used during one production cycle, transferring their value to finished products. When they are consumed, they become material costs, which reduces the cost of production due to the economical use of resources.

Production stocks belong to circulating production funds, which make up about 70% of the total costs for the production of products. Increasing the efficiency of the production program can be achieved through the analysis of production inventories, which will reduce material costs, reduce the volume of exploited inventories, improve quality and lower resource prices. Insufficient accounting and analysis of production stocks can lead to the loss of cost control in structural divisions, where deviations from constant cost norms usually occur.

For a complete analysis of production stocks at any enterprise, data presented in financial reporting forms are used, namely: Form № 1 "Balance Sheet", № 5 "Notes to Annual Financial Statements", № 1-enterprise, № 50-sg "Report on the main economic indicators of the work of agricultural enterprises", turnover information for the reporting period, etc.

Inventories belong to low liquid assets, i.e. those that are slow to realize. They can be realized or used for barter to pay off the debts of the business entity. Inventories are part of current assets that cannot be directly realized and are exposed to market changes and inflationary processes. It is worth noting that in case of forced sale of these assets, the company will receive a much smaller amount of money compared to the costs of their acquisition.

For the analysis of current assets, as well as production stocks, a diferent methods is used, which are depicted in Table 1.

The analysis of production stocks is carried out on the basis of analytical accounting according to the directions shown in Figure 1.

Figure 1. The procedure for keeping analytical records of stocks [2; 10]

Table 1. Basic methodological techniques of economic analysis of production stocks