Rationing of stocks of finished products. Determination of the need for current stocks. Optimization of current stocks

The working capital rate in inventories includes the following elements:

The time spent by the company paid materials on the way ( transport stock), days;

Time for acceptance, unloading, sorting, storage and preparation for production ( preparatory or technological stock), days;

The time spent in the warehouse in the form of a shift, day and the like stock ( current stock), days;

The time spent in the warehouse in the form of a guarantee stock ( safety stock), days

Production stock rate (H nz) can be determined by the formula

where Q cy t - average daily consumption of materials (consumption rate);

N TR - transport stock rate, days;

N ПЗ - the rate of the preparatory (technological) stock, days;

N T З - current stock rate, days;

N ctp - safety stock rate, days.

Average daily consumption raw materials, basic materials, purchased products and semi-finished products are calculated by groups, and in each group their most important types are distinguished, which make up about 80% of the total value of material assets of this group.

Data for calculating the average daily consumption of material resources are given in table. 4.

The average daily consumption of material resources is calculated by dividing the sum of all planned annual expenditures of raw materials, basic materials, purchased products and semi-finished products (972 million rubles) by the number of working days per year (360 days conventionally), i.e. P = 972/360 \u003d 2700 rubles.

Transport stock rate calculated by the direct counting method or by the analytical method. The direct counting method is used with a narrow nomenclature of consumable material resources coming from a limited number of suppliers. In this case, based on the results of the previous period, the average duration of the cargo run from the supplier to the consumer is determined, which is the rate of transport stock. With a large number of suppliers and a wide range of consumable material resources, the transport stock rate is determined by an analytical method based on the rate of the previous period.

Preparatory stock rate.A preparatory (technological) stock is created in cases where the incoming material values \u200b\u200bdo not meet the requirements of the technological process and undergo appropriate processing before being put into production. The technological stock is calculated as the product of the manufacturability factor of the Ktech material by the amount of stocks (current, insurance and transport):

TechZ \u003d (TZ + SZ + TZ) Ktech.

The factor of manufacturability of the material is established by a commission, which includes representatives of suppliers and consumers.

Table 4

Calculation of the average daily consumption of materials

Current stock rate.The current (warehouse) stock is a constant stock of materials that are fully prepared for launching into production. It is designed to ensure uninterrupted production activities of the enterprise. The amount of this stock depends on the frequency (interval) of deliveries of this type of materials. Half of the weighted average interval between deliveries is taken as the rate of the current stock.

Safety stock rate.An insurance (guarantee) stock of materials is created in case of violation of the terms or volume of supplies, in case of receipt of low-quality or incomplete materials. The safety stock rate is usually set at 50% of the current stock rate.

Example calculation of the standard of working capital in inventories is shown in table 5.

Table 5

An example of calculating the standard of working capital in inventories

Rationing of working capital in work in progress

Working capital in work in progress is advanced to create cyclic, circulating and insurance reserves, ensuring the smooth running of the production process in workshops and on sites. In physical terms, the remains of work in progress consist of the required number of parts, assemblies and semi-finished products at and between workplaces. The size of the work in progress is determined by the following factors:

· Volume of products;

· Duration of the production cycle;

The growth rate of costs (product readiness) in
work in progress.

Production volume affects the size of work in progress through the value of one-day production, calculated at cost. The volume of production is determined based on the existing customer orders and sales forecasts.

The duration of the production cycle determines the length of time that funds are in work in progress (stock rate in days). The production cycle is measured in calendar units of time (days, hours, minutes) and contains the following elements; working period, natural processes, breaks. The composition and the relationship between the individual elements of the production cycle characterize its structure.

Increase in costs(Knz) characterizes the level of product readiness as part of work in progress. The need to calculate the growth rate of costs is due to the fact that costs in work in progress are carried out at different times. Usually they are divided into one-time and other costs. One-time costs include the consumption of raw materials, basic materials, semi-finished products. Other costs (wages, depreciation charges, overheads, etc.) increase gradually throughout the cycle. The coefficient is calculated as the ratio of the cost of work in progress to the planned cost of the product and takes into account the duration of the production cycle. With an uneven increase in costs, use the formula:

where Zi - costs for the i-th period of time on an accrual basis (i \u003d 1, 2, ..., p);

С is the planned cost of the product;

T is the duration of the complete production cycle of the product in calendar time units (days, weeks, months).

Example. Production cost - 1000 rubles. The duration of the production cycle is 4 days. Costs on the 1st day - 300 rubles, on the 2nd day - 300 rubles, on the 3rd day - 200 rubles, on the 4th day - 200 rubles. Determine the cost escalation factor.

Working capital rate in work in progress is calculated for the enterprise as a whole or for divisions with subsequent summation. To do this, use the formula:

where Nнп - the rate of working capital in work in progress for the enterprise as a whole;

Ti - the duration of the production cycle of a product or department;

Ki is the rate of increase in the costs of a product or department;

n is the number of product groups, departments.

Working capital ratio of work in progress calculated by the formula:

where С / Т is the rate of one-day production at the planned cost;

С - the total cost of manufactured products;

T is the number of calendar days in the period.

Example. We use the data of the previous example from the calculation of the rate of working capital in work in progress.

This model is used in macrological systems, when the costs of fulfilling an order and checking the actual state of stocks in the warehouse are high, and the procurement period and damage from a shortage of resources (non-fulfillment of an order) are small.

Another inventory management model, based on the fixed order size and fixed order frequency models discussed earlier, is the fixed replenishment model. In this model, the order of resources is carried out at regular intervals, however, in the event that the actual balance of resources in the warehouse drops to the level of the second bin, then an out-of-order order is carried out. The order size is the difference between the maximum order and the actual stock availability at the time of the order, or between the maximum stock and the point of order.

The use of this model is advisable in case of significant changes in the demand for resources and the need to exclude the possibility of their shortage before the next delivery date. Implementation of the model requires operational control of the availability of stock in the warehouse.

In cases where the nonstationarity or stochasticity of individual parameters of the inventory system cannot be neglected, more complex inventory management models are used, for which Q \u003d var and τ \u003d var.

2. STOCK REGULATION SYSTEM WITH A FIXED STOCK PERIOD

The inventory management model with a fixed order frequency (τ \u003d const, Q \u003d var) is characterized by the fact that resources are ordered and arrive at the warehouse at regular intervals. The features of this model are shown in Fig. 7.

At the time of ordering resources, the availability of stock is checked. The size of the order is equal to the difference between the fixed required stock and its actual availability

qз \u003d Qmax - Qact.

Thus, qz is a variable.

In this model, the maximum stock level and the period between two adjacent deliveries of resources are subject to determination. The maximum stock level in the system must be equal to:

Qmax \u003d qз + Qstr,

and the value of the period between adjacent orders:

τсз \u003d qз / λ.

The use of this model is advisable when establishing regular delivery times and the ability to stock up resources in any quantity. The advantage of the model is that when using it, there is no need to maintain a regular (daily) record of the availability of stock in the warehouse. It is necessary only at the moment of ordering resources.

Figure: 7. Model of inventory management with a fixed frequency of order

3. PRACTICAL TASK

Determine the transport stock in physical terms, if 200 tons of pipes were shipped per quarter, and the average time of their transportation is 7 days.

The transport stock in kind is determined by the formula

Ztr. n. \u003d Zo dn ∙ R,

where Зо dn - the relative stock in days of provision of the volume of consumption (turnover); P is the volume of average daily consumption (vacation) in natural units.

P \u003d 200 tons / 90 days \u003d 2.2 tons per day.

Hence,

Ztr. n. \u003d 2.2 tons per day ∙ 7 days \u003d 15.4 tons.

The transport stock in physical terms is 15.4 tons.

LIST OF USED SOURCES

1. Anikin BA, Tyapukhin AP Commercial logistics: textbook. - M .: TK Welby, Publishing house Prospect, 2005.

2. Logistics of stocks: Workshop for full-time and part-time students of the specialties "Commerce (trade)" and "Marketing" / Comp. c. e. n., and. about. prof. O. V. Saenko. - Khabarovsk: RITs KSAEP, 2001.

3. Tretyakov MM, Khalzova NA Commercial logistics: Textbook. allowance. - Khabarovsk: Khabar Publishing House. state tech. University, 2002.

Consumption rates of working capital are developed directly at enterprises, taking into account the specific conditions of their work, i.e. taken into account:

remoteness of suppliers from ATP;

supply conditions stipulated in contracts;

frequency, uniformity and completeness of supplies;

the sizes of the supplied batches;

transportation speed;

the regularity of the transport that delivers material values;

system and form of payments;

speed of workflow, etc.

Working capital rates in days for purchased inventories include time:

Finding material assets on the way (transport stock);

Unloading, storage and preparation of materials for production (technological stock);

Stay of material values \u200b\u200bin the form of a current stock;

Stay in the form of an insurance (guarantee) stock.

Thus, the general rate of stock of material resources consists of transport, technological, current and safety stocks.

Transport stock -created in case of great remoteness of the supplier of material assets from this ATP. It covers the period from the date of payment of the invoice of the supplier of materials until the arrival of the goods at the recipient's warehouse.

Transport stock arises at enterprises in cases where their remoteness from suppliers is significant and payment for material values \u200b\u200bis made before entering the warehouse. If the delivery time is less than or equal to the time required to pay the invoice, then no transport stock is created.

Technological stockthe enterprise is created in the event that the incoming inventory requires preliminary processing, laboratory analysis, preparation for production, etc. For example, when standardizing a stock of diesel fuel, time is set aside for sludge to separate excess impurities.

Time spent on acceptance, unloading, sorting, warehousing, as well as laboratory analysis.

Current stockcreated to ensure the continuity of production in the period between two successive deliveries of material resources. It occupies the most significant place among industrial stocks, is systematically spent on production and is regularly restored due to planned deliveries.

The current stock is calculated based on daily consumption rates and the time between successive deliveries. The duration or interval between two successive deliveries is established either on the basis of contracts with suppliers, or according to the reported inventory data on the quantity and frequency of goods receipts.

The value of the current stock can be determined by the formula:

Ztek \u003d a Tp,

where a is the average daily material consumption;

Тп - weighted average interval between deliveries, days.

In case of large volumes of deliveries with an interval of more than five days, the current stock is created in the amount of 50% of the weighted average volume between two adjacent deliveries.

With a high frequency of supplies of materials, with a small number of suppliers of a certain group of materials, as well as for supplies of materials at short intervals, the current stock can be taken equal to the requirements of materials for this interval, i.e. up to the full interval between deliveries.

Insurance (guarantee) stock is created to ensure a continuous production process in the event that the current stock is used up and the delivery of the next batch of material is late, as well as when the demand for materials in production increases due to overfulfillment of planned targets, i.e. to guarantee against possible supply interruptions.

The safety stock of materials must ensure the normal production process of the enterprise for the time required for urgent delivery of materials from suppliers. In road transport, the safety stock rate is set at 50% of the current stock. In the case of partial use of the safety stock, it must be replenished from the next regular delivery batch to the calculated value. The safety stock is determined by the formula:

Zstr \u003d a Tc,

where Tc is the recovery time of the safety stock, days.

Thus, the stock rate for individual elements of working capital is made up of the current, technological, transport and insurance stocks.

In addition to current and safety stocks, seasonal safety stocks can be created for the winter period or during the autumn thaw. Seasonal stocks are calculated based on the indicators of the average daily consumption of materials and the duration of the period during which it is assumed that the delivery of one or another type of material assets is stopped. If there is a significant seasonal stock of materials, the current stock is usually not created.

Transport stock - the time spent on the paid material on the road. Transport stock is calculated as the number of days from the date of payment of the supplier's invoice to the date of arrival of the goods at the company's warehouse. If the contract provides for the shipment of materials after receiving money in the form of an advance payment, then the rate of transport stock is equal to the time required to transfer money to the supplier's bank, plus the duration of the movement of the goods from the supplier to the consumer. If the supplier, having sent a payment request-order, ships the materials without waiting for the receipt of prepayment to his bank account, then the transport stock is calculated as follows: the time required for the supplier to prepare and send documents to the consumer and the time of travel of these documents by mail ( or electronic means of communication), as well as the time required to process documents and pay by the consumer. If the materials arrive at the consumer before the date of payment for them, the transport stock is not established.

Example 1 ... The enterprise in Uzhgorod receives material IN from an enterprise located in the city of Lugansk. The distance traveled by rail is 14 days. The supplier began to prepare documents for the cargo (material IN ) simultaneously with the shipment of the goods to the consumer. The time for the preparation and sending of documents by the supplier is 2 days, the time it takes for documents to travel by mail between cities is 5 days, the time required by the consumer for processing and payment is 2 days. Determine transport stock.

In this case, while the paid material is on the road, the time for the preparation and sending of documents by the supplier, the time the documents travel by mail between cities, the time required for the consumer to process and pay is not included. Transport stock is equal to:

Ttr \u003d 14 - 2 - 5 - 2 \u003d 5 days.

Input stock - the norm of the time required for acceptance, unloading, storage, analysis of the quality of raw materials and materials for each type (group). The input stock is determined by timing these operations.

Preparatory stock - the time to prepare the material for its transfer to production. This element is taken into account only for those types (groups) of raw materials, materials that, after being received from suppliers, cannot be immediately put into production, but require certain preliminary preparation (natural aging of metal castings, drying, sorting, cleaning, straightening, etc. .). Preparatory stock is taken into account if the time for preparing the material for launching into production ( tprepare) exceeds the current warehouse stock and is equal to this excess.

Tpodgot = tprepare - Ttek (if tprepare > Ttek).

If tprepare is less than the current warehouse stock, then the preparatory stock is not set (if tprepare < Ttekthen Tpodgot = 0).

Example 2 A is 18 days. Time to prepare for the launch of the material A in production is equal to 21 days. Determine the preparatory stock in days.

Preparatory stock is taken into account because the lead time A in production exceeds the rate of the current warehouse stock ( tprepare > Ttek). We determine the preparatory stock, days:

Tpodgot = tprepare - Ttek = 21 – 18 = 3.

Example 3 ... Current stock of material B is 16 days. Time to prepare the material B to production - 10 days. Determine the preparatory stock in days.

Time to prepare the material B in production does not exceed the rate of the current warehouse stock (tprepare < Ttek,). The preparatory stock rate is not set ( Tpodgot = 0).

Calculation of the stock rate.The article will discuss the calculation of the stock rate of various goods and materials: the stock rate of finished products, the stock rate of the material resource, the stock rate of various types of containers.

Consider several indicators that help manage the working capital of a manufacturing enterprise:

Stock rate of finished goods in days of turnover Dn calculated by the formula:

Dn \u003d (Tn * Dr) / (T0 + Tp-T1) or Dn \u003d Tn / Tc

where Тн is the standard of finished goods stocks in physical or value terms;

Др - the number of working days in a given period;

T0 and T1 are the balances of finished products in the warehouse at the beginning and end of the period in kind or in value terms;

Тп - the volume of finished goods receipt for a given period in physical or value terms;

Тс - the average daily quantity of products shipped from the warehouse in physical or value terms.

The rate of stocks of material resources (total) in days App is determined by the sum of the following standards:

Dob \u003d Dtrz + Dpz + Dtz + Dsz

where Dtrz is the time spent on the way of material resources paid for by the enterprise (transport stock), days;

Дпз - time for unloading, delivery of materials to the warehouses of the enterprise, acceptance and storage, as well as the time for preparing materials for production ("preparatory stock"), days;

Дтз - time spent on material resources in the current stock, days;

Dsz - the time spent on material resources in the safety stock, days.

The norm of stocks of various types of containers Dtar (in days)is defined as a weighted average:

Dtar \u003d (ΣДti * Hti) / (ΣHti)

where Дti is the stock rate of the i-th type of container, days;

Hti - the average one-day consumption of the i-th type of container, rubles.

Norm of production stocks of materials, total at the enterprise is determined in physical and value terms by summing the following values:

З \u003d Зт + Зп + Зс

where Зт - average value (norm) of the current stock of material;

Зп - the rate of the preparatory stock of this type of material. (Preparatory stock is associated with pre-production preparation of materials (cutting, drying, picking, sorting, etc.);

Зс - insurance (guarantee) stock of materials.

Power calculation formula

And in this case, the formula for calculating the power takes the following form: power \u003d work / time, or

where N is the power,
A - work,
t is time.

The unit of power is watt (1 watt). 1 W is the power at which 1 joule of work is done in 1 second. This unit is named after the English inventor J. Watt, who built the first steam engine. It is curious that Watt himself used a different unit of power - horsepower, and the formula for power in physics in the form in which we know it today was introduced later. The measurement of horsepower is still used today, for example, when talking about the power of a car or truck. One horsepower equals approximately 735.5 watts.

The use of power in physics

Power is the most important characteristic of any engine. Different motors develop completely different power outputs. It can be as much as hundredths of a kilowatt, for example, an electric razor engine, or millions of kilowatts, for example, the engine of a spacecraft booster. At different loads car engine produces different powerto keep moving at the same speed. For example, with an increase in the mass of the load, the weight of the car increases, respectively, the friction force against the road surface increases, and to maintain the same speed as without a load, the engine will have to do a lot of work. Accordingly, the power generated by the engine will increase. The engine will consume more fuel.

Specific consumption of materials, its structure and analysis of its changes. Stock rationing

This is well known to all drivers. However, at high speed, the inertia of a moving vehicle also plays a significant role, which is the greater, the greater its mass. Experienced truck drivers find the optimal combination of speed and gasoline consumption so that the truck burns less fuel.

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Transport stock

Ttr \u003d 14 - 2 - 5 - 2 \u003d 5 days.

Tpodgot = tprepare — Ttek (if tprepare > Ttek).

If tprepare is less than the current warehouse stock, then the preparatory stock is not set (if tprepare < Ttekthen Tpodgot = 0).

Example 2 .

Methods for calculating the stock rate

Current stock of material A is 18 days. Time to prepare for the launch of the material A in production is equal to 21 days. Determine the preparatory stock in days.

Preparatory stock is taken into account because the lead time A in production exceeds the rate of the current warehouse stock ( tprepare > Ttek). We determine the preparatory stock, days:

Tpodgot = tprepare — Ttek = 21 – 18 = 3.

Example 3 ... Current stock of material B is 16 days. Time to prepare the material B to production - 10 days. Determine the preparatory stock in days.

Time to prepare the material B in production does not exceed the rate of the current warehouse stock (tprepare < Ttek,). The preparatory stock rate is not set ( Tpodgot = 0).

Stock Level Rationing - Budgeting Guide

Briefly: Retail turnover is the total revenue of a trading company for the analyzed period. It represents the total amount of funds received during the sale of goods. Sales data must be taken from accounting documents. When analyzing the turnover, one determines its dynamics in current and comparable prices, and also examines the structure of the indicator in the context of product categories. The ultimate goal of the study is to establish the reasons for changes in trade and revise product groups.

In detail

Trade turnover is an important economic indicator in any trade organization. This is the aggregate value of goods sold and profits earned. The indicator is expressed in monetary terms, regardless of the payment option (cash, bank transfer) and the category of the buyer (individuals and legal entities).

In simple words: turnover - the amount of money received from buyers for a certain period.

This is the most important indicator of the efficiency of a trading enterprise, which is involved in determining other parameters and coefficients.

Economic meaning

The activity of any retail trade organization is aimed at selling goods, where the company acts as an intermediary to bring material goods to the end customer. End consumers, by acquiring values, create the main cash flows of the company and bring it maximum income. The amount of money received from buyers forms the turnover. And the more this value, the better: every company seeks to increase it.

Calculation formula

Calculate the turnover according to different formulas. The simplest one looks like this:

C - price;
K is the amount.

However, in practice, this calculation method is rarely used. Exception: trade organizations and individual entrepreneurs offering a narrow range of products.

Revenue data is not calculated using formulas, but is taken from documents. The sources are:

accounting accounts;
primary documents;
statistical reporting.

Data can be obtained on the basis of cash statements and bank statements. In accounting, the proceeds from the sale of goods for cash are recorded using the posting: Dt 50 Kt 46.

Data are taken for a year, quarter, month.

Retail turnover is calculated as the amount of revenue for each day of the reporting period and the difference between the amount of funds in the accounts and at the cash desk at the beginning and end of the day:

DNKD - cash on hand at the end of the working day;
DSKD - money in accounts at the end of the working day;
DNND - cash at the cash desk at the beginning of the working day;
DSND - money in accounts at the beginning of the working day.

In this case, only those funds that are received as payment for goods are taken into account.

The store may also offer the customer other payment methods, such as installments or loans. These funds are also included in the turnover.

Indicator analysis

Why analyze retail sales? This must be done in order to:

track the dynamics in comparison with previous periods;
conduct factor analysis;
determine the structure of trade;
draw conclusions about the validity of the planned values;
check the implementation of the plan;
determine the size of the break-even sales volume.

Thus, the analysis of the indicator is multifaceted. It is also important to pay attention to its structure. This will allow you to understand which positions bring the maximum income, and which ones are unprofitable and require revision of the work with these goods.

Analyze the turnover according to the following scheme:

compare the plan and the fact, identify the reasons for the non-fulfillment of the plan (if necessary);
track dynamics;
analyze the composition of trade (by buyers, forms of payment, service);
analyze the structure of goods turnover (calculate what share of each group in the total volume);
factor analysis is carried out.

The dynamics are calculated at current and comparable prices. Trade turnover at current prices is the aggregate value of the sale of goods. If we subtract from this value the size by which the prices have grown, then we will get the turnover in comparable (conditionally constant) prices.

The dynamics of the growth of commodity turnover in current prices is calculated by the formula:

TTTs OG - t / o of the reporting year at current prices;
TPG - t / o last year.

The essence of the method of calculating in comparable prices is to ignore the factor of growth in value due to inflation, and to obtain real data on changes in sales and revenue. The calculation formula will look like this:

TSCOG - the turnover of the reporting year in current prices;
TPG - last year's turnover.

In a situation where a turnover plan was drawn up, and prices changed in the reporting period, the price index is used. Its formula looks like this:

Ts1 - price in the reporting period;
C0 - price in the base period (taken as 100%).

When analyzing the turnover, it is important to understand what socio-economic phenomena can affect it. The indicator changes depending on:

demand- the higher the demand for products in the market, the better they will buy them;
offers- great competition requires maintaining a certain level of service and prices;
pricing policy- the higher the price of goods, the more buyers will pay;
taxes - the amount of VAT and excise taxes is included in the price of the goods;
cost- the more expensive the goods are from the supplier, the higher the purchase cost will be;
inflation- over time, prices rise, it is important to take this into account when forecasting sales.

Let's consider what the decline and growth of the indicator over the past 2 years can indicate.

Calculation example

The calculation of the indicator and the dynamics of its change is one of the main tasks of the economist of any trade enterprise. For example, let's analyze the indicator of a conditional enterprise, the results are presented in tabular form (download in Excel).

T / o structure				Dynamics of t / o in action prices		Price index	T / o in comp. prices	Dynamics of t / o in comp. prices
Food

Cosmetics

Based on these calculations, the following conclusions can be drawn:

at current prices, there is an increase in trade turnover in all categories - food, toys and cosmetics;
in comparable prices, the growth was only in the categories food (by 3.99%) and toys (by 9.2%). In cosmetics, sales fell by 6.4%.

Thus, the growth in the turnover of cosmetic products in 2017 was achieved only due to the increase in prices; in fact, the volume of sales decreased. But in general, the dynamics are positive in all categories.

Summary

Trade turnover is the most important indicator characterizing the activities of any trade organization. It is important not just to know its meaning (in itself it will not say anything), but to apply it to analyze dynamics and structure. Once it is established that there have been changes, it is necessary to find their reasons. Based on the results of the analysis, conclusions are drawn about the prospects for the growth of trade in future periods and the need to change its structure.

Questions and answers on the topic

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