Abstract:

Improvement of inventory management is especially important due to their high share in tangible working capital and trends of their increase, which causes the freezing of material resources and a decrease in the efficiency of their use. At the present stage of development of productive forces at sharp growth of volumes of production when communications between the enterprises became complicated and the nomenclature of material resources increased, the guaranteed material maintenance of production is possible only in conditions of creation of scientifically proved system of management of material resources at all levels of managing. Growth of efficiency of use of stocks is a large reserve of increase of economic efficiency of the enterprises. Stock in the amount of the normative value, taking into account the correspondence of its assortment structure to the needs of production, is the minimum possible value of stored material resources, ensuring the normal course of production. The purpose of this study is to analyze the methodological approaches to the planning of current reserves. In the course of the study it was revealed that in the practice of native enterprises, as a rule, methods for determining current stocks are used on the basis of determining the delivery interval, in foreign literature, when planning current stocks, the main attention is paid to determining the optimal volume of orders. In the article as directions of improvement the definition of the size of the current stock on the basis of calculation of optimum quantity of deliveries with  probability of occurrence of scarce days is offered. This approach will allow you to regulate the number of deliveries and the level of stocks in stock in such a way as to maintain a uniform rhythm of production and to avoid excessive investment in inventory.