Material and technical resources classification of material and technical resources. Material and technical resources

Encyclopedia of Plants 26.09.2019
Encyclopedia of Plants

Material resources mean required amount materials that a construction organization must have in order to perform a given volume of construction and installation work in the planning period (year, quarter, month).

Provision of construction sites with the necessary material resources is carried out in strict accordance with the plan. When distributed material resources it is necessary to strive to ensure that their stock at construction sites is minimal, but sufficient in the nomenclature for the uninterrupted course of the production process. Practice shows that where construction sites are provided with material resources in a timely manner and in full, enterprises and structures are built in a shorter time.

The need for material resources (P) is determined by the formula

P \u003d P + H - 0,

where P - the need for materials to perform a given amount of work;

H - standardized balances of materials at the end of the planning period;

O - actual balances of materials at the beginning of the planning period.

Consider, for example, what the material resources of rolled metal consist of in a territorial construction association - a plant for the planned year. First of all, from a certain amount of rolled metal, available in the balances in the divisions of the plant by the beginning of the planned year.

Suppose that by the beginning of the planned year, 40,000 g of rolled metal remained in the plant different profiles. As a result of calculating the need for rolled metal, produced by the direct account method or according to the norms for 1 million rubles. estimated cost, it was found that according to the plan of construction and installation works, it is necessary to spend 200,000 tons of metal during the year.

For uninterrupted provision of construction with rolled metal in the required profiles and assortment (taking into account possible disruptions in the supply of metal by supplying plants), it is necessary to have a standard stock at the construction sites of the plant, which is determined by the estimated stock standards in days.

Thus, for rolled metal, a standard stock is set for 24-28 days, which is 6.7-7% of the annual requirement. In our example, it will be equal to

Having established the existing balance of rolled metal, the annual demand for it and the standard stock, it is possible to calculate the annual fund, i.e., determine the amount of rolled metal to be allocated to the central office in the planned year. In this example, this fund will be, t:

This amount of rolled metal (174,000 tons) is an annual fund, and it must be allocated and delivered to the plant within a year.

In the practice of logistics planning, there are cases when rolled metal that is in work in progress (unmounted prefabricated reinforced concrete and metal constructions, manufactured fittings). In these cases, the metal that is in work in progress is included in the balances available in warehouses, and the annual stock of rolled metal is mechanically reduced.

The resources of the plant are the existing balance at the beginning of the year and the allocated annual stock of rolled metal, i.e. 40,000 + 174,000 = 214,000 tons.

In accordance with the approved intra-construction title list, the plant allocates material resources to construction and installation trusts. The need for pipes, rails and turnouts is determined from the trust to the State Planning Committee of the republic or the chief construction and supply department of the union ministry and vice versa according to the working technical documentation.

The distribution of material resources between the construction departments of the trust is carried out in a more complicated way than between the trusts of the plant. If the “law of large numbers” plays a certain role in the distribution of material resources among trusts, then it is not applicable in the distribution between construction departments. This is explained by the fact that when distributing material resources between the construction departments of the trust, it is necessary to take into account the specifics of their work. For example, three construction and installation departments take part in the construction of a metallurgical plant. The program of one of them includes metal-intensive objects of the blast-furnace shop, the other - the construction of repair shops and the third - the construction of roads and underground utilities. In this case, the distribution of materials among the construction departments can only be made by direct account.

Why is it impossible to apply the method of calculating the need for materials for 1 million rubles in the trust system? the estimated cost of construction and installation work performed by departments? To answer this question, consider the following example.

Example. The construction and installation trust has set an annual work plan for the facilities of the metallurgical plant in the amount of 6 million rubles, including SU-1-2.4. SU-2-2 and SU-3-1.6 ml. rub. Distributing material resources without taking into account the specifics of the work of construction departments, the trust, based on the consumption rate, for example, of rolled metal for 1 million rubles, equal to 1638 tons, would single out SU-1-3930, SU-2-3276 and SU-3-2620 t. Taking the consumption of metal in SU-3 as a unit, the ratio in the distribution of rolled metal by construction departments No. 1, 2 and 3 "will be 1.5: 1.24: 1.

Meanwhile, SU-3 is busy building railways and roads, laying water supply and sewerage systems, the production of which mainly requires rails and pipes and a small amount of rolled metal. SU-2 performs work on the construction of mechanical workshop buildings, tunnels and foundations for equipment that will require more rolled metal than in SU-3, but less than in SU-1, which erects such metal-intensive facilities as a blast furnace, air heaters, a bunker overpass, where the consumption of rolled metal for construction and installation work will be greater than at other facilities of the plant.

The need for rolled metal, determined by the direct counting method, according to the working projects among the considered construction departments according to their structure will be: SU-3-1091, SU-2-2182 and SU-1-6553 tons.

Thus, the ratio of metal demand between construction departments will be 5:2:1, and not 1.5:1.24:1, as was determined according to the norms for 1 million rubles. estimated cost of construction and installation works.

It follows from this that the method of distribution of material resources used in the head office (in the combine) for trusts cannot be applied in a trust for construction departments. The main and decisive measure here are the physical volumes of work established according to the working drawings with the determination of the need for materials for direct counting.

Currently, funded materials are usually sent centrally to manufacturing plants. building structures and offices of material and technical supply of trusts. Local materials are mainly supplied directly to on-site warehouses or working area. And the supply of construction and installation departments (sites) with materials, products, semi-finished products and structures is carried out by construction industry plants and offices - supplying trusts according to weekly-daily schedules and limit cards drawn up according to working drawings, i.e. the trust assumes all the functions of providing work materials on a direct basis.

Rice. 47. Scheme of conduits.

Every year, the national economic plan establishes a list of especially important construction projects for which material and technical resources are allocated, calculated and distributed according to the physical volume of work. An example is the construction of the Ingulets mining and processing plant and the oxygen condenser shop in Krivoy Rog, the rolling mill "600" of the Kommunarsky metallurgical plant.

The list of main types of materials calculated and distributed according to the physical volume of work includes pipes, rails and turnouts. These materials are allocated by the planning authorities based on the schemes and specifications of the design organizations. For example, consider the definition of the need for steel pipes large diameter and cast-iron water pipes for external networks of one of the industrial enterprises according to the scheme developed by the former VodokanalNII-project (Fig. 47, Table 33).

Table 33

Data on the total length of pipes and on the need for weight

Consider an example of determining the need for normal gauge railway rails (Fig. 48).

Rice. 48. Scheme railway tracks.

1. The length of the route from railway station A to station B (from PKO to PK 138) is 138 km.

2. Length of career paths, km:

3. The length of the tracks to the warehouses is 4.5 km.

Thus, the total length of railway tracks will be 32 km (13.8+13.7+4.5).

The total weight of the rails is calculated depending on the designed rail types. In our example, the length of tracks with R-43 rails is 10.9 and with R-50 rails is 21.1 km. Consequently, the need for rails will be: R-43 rail (43 tons x 10.9 km x 2) = 937.4 tons and R-50 rail (50 tons x 21.1 km - 2) = 2110 tons.

The established need for pipes and rails is checked by the ministry and the State Planning Committee of the republic, adjusted in accordance with the capital investment plan, and then included as a separate line in the logistics plan.

When drawing up a plan for the material and technical supply of construction sites, circumstances often arise in which the need for acutely scarce materials is not covered ( metal pipes, rails, metlakh and facing tiles, etc.). What to do in these cases?

Construction practice shows that the only way out of this situation is by revising the capital investment plan for the planned year. This plan can be reviewed in one of three ways:

making changes to the title lists by the title holders without reducing the amount of investments, i.e., the initial appropriations for objects that cannot be completed due to lack of building materials are switched to other objects that do not require the use of acutely scarce materials;

withdrawal of one or another amount from the investment plan for the facilities of one branch of industry and switching them to another branch, where these funds can be used without the use of acutely scarce building materials;

initiation of a petition to the planning authorities to revise the capital investment plan with its reduction by the amount of work not provided by severely scarce materials.

In this way, essential condition planning is to link the plans for the material and technical supply of construction sites with the program of construction and installation works. Failure to comply with this principle often leads to an increase in the volume of construction in progress, i.e., the deadening of large amounts of money and material resources.

In all cases, the logistics plan should be built on the basis of state interests, it should not contain elements of parochialism, upholding narrow departmental interests, or the vicious practice of overestimating applications for material resources. The supply plan should be developed on the basis of progressive, technically sound standards, taking into account the introduction of new construction equipment.

The resources of the enterprise are divided into: labor, financial, natural, material, energy and production.

Human Resources- this is the part of the population of the country participating in the creation of the gross national product (GNP) in accordance with their educational and professional level. it essential element economic potential of the country.

Financial resources- this is cash, which are at the disposal of the state, associations, enterprises, organizations and institutions. Part financial resources includes profit, depreciation, contributions to the state social insurance budget, funds of the population mobilized by the state into the financial system.

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

Material resources- 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 and materials).

Energetic resources- energy carriers used in production and economic activities.

They are classified:

Coal, oil and oil products, gas, hydropower, electricity;

Natural, ennobled, enriched, processed, transformed;

From outside (from another company), own production;

primary, secondary, reusable;

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 serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

material technical support resource

Material and technical resources- this is a collective term that denotes the objects of labor used in the main and auxiliary production. The main feature of the classification of all types of material and technical resources is their origin. For example, obtaining ferrous and non-ferrous metals (metallurgy), obtaining non-metals ( chemical production), obtaining wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (manufacturing of semi-finished products, components, final finished products). For material resources, additional classification features are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail); 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 generally classified into the following groups: raw materials (for the production of material and energy resources); materials (for the 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 material

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, it is necessary to single out industrial raw materials, 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 - ferrous, non-ferrous and noble metals; to mining and chemical - agronomic ores (for the production of fertilizers), barite (for obtaining white paints and as a filler), fluorspar (used in metallurgy, the chemical industry), sulfur (for the chemical industry and Agriculture); to technical - diamonds, graphite, mica; to construction - stone, sand, clay, etc.

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

important place in national economy occupies agricultural raw materials. It would, in turn, be classified into vegetable (cereals, industrial crops) and animal (meat, milk, eggs, raw skins, wool) origin. In addition, raw materials of the forestry and fishing industries are isolated - harvesting 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; to auxiliary - not included in its composition, but without which it is impossible to maintain technological processes for its manufacture.

In turn, the main and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. Materials are generally classified into metals and non-metals, depending on physical condition- on solid, free-flowing, liquid and gaseous.

Semi-finished products

These are semi-finished 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 both single processing, after which they turn into finished products, and multi-operational processing according to the developed technological processes.

Components

This is a finished product, which, through cooperation, is supplied by one industrial enterprise to another for the production of the final finished product. From the components, the final finished product is actually assembled.

Final finished product

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

Secondary material resources

Waste is understood as the remains of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have completely or partially lost 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 have gone out of use among the population and have lost their consumer properties as a result of physical or obsolescence.

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 an increase in the volume of production of goods for industrial and consumer purposes, the volume of secondary material resources will also constantly increase. They have their own classification:

consumption),

application (used and unused),

technologies (subject to and non-subject to additional processing),

state of aggregation (liquid, solid, gaseous), chemical composition(organic and inorganic),

toxicity (poisonous, non-poisonous), place of use, size of volumes, etc.

The meaning of the classification of material and technical resources

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

This classification allows designers and builders to take into account the peculiarities of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when building warehouse complexes and terminals. It becomes possible to choose best option their storage, take into account the impact on environment, to create artificial conditions for this.

This allows you to create optimal stocks of material and technical resources, meet deadlines warehousing, timely maneuver stocks, sell them, linking all the links in the overall logistics chain. We are talking about the use of information networks that provide the initial data for logistics services to make rational decisions.

(GNP) in accordance with their educational and professional level. This is the most important element of the country's economic potential.

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

Material resources- a set of objects of labor, a complex of things that a person influences in the process and with help in order to adapt them to satisfy his own and use them in the process (raw materials and materials).

Energetic resources— energy carriers used in production and economic activities. They are classified: by type— coal, oil and oil products, gas, hydropower, electricity; how to prepare for use– natural, ennobled, enriched, processed, transformed; by way of getting- from outside (from another enterprise), own production; by the frequency of use - primary,

secondary, reusable; in the direction of use - in industry, agriculture, construction, transport.

Production resources ()- a thing or a set of things that a person places between himself and the object of labor and which serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means 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- this is a collective term that denotes those used in the main and auxiliary production. 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 (manufacturing of semi-finished products, components, final finished products). For material resources, additional classification features are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail); 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 generally classified into the following groups: raw material(for the production of material and energy resources); materials(for the 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 material

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, it is necessary to single out industrial raw materials, 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 mining and chemical - agronomic ores (for the production of fertilizers), barite (for obtaining white paints and as a filler), fluorspar (used in metallurgy, the chemical industry), sulfur (for the chemical industry and agriculture); to the technical - diamonds, graphite, mica; to building - 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 is in turn classified into vegetable (cereals, industrial crops) and animal (meat, milk, eggs, raw skins, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - harvesting 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; to auxiliary - not included in its composition, but without which it is impossible to conduct technological processes for its manufacture.

In turn, the main and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. On an enlarged basis, materials are classified into metals and non-metals, depending on the physical state - into solid, bulk, liquid and gaseous.

Semi-finished products

These are semi-finished 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 both single processing, after which they turn into finished products, and multi-operational processing according to the developed technological processes.

Components

This is a finished product, which, through cooperation, is supplied by one industrial enterprise to another for the production of the final finished product. From the components, the final finished product is actually assembled.

Final finished product

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

Secondary material resources

Waste is understood as the remains of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have completely or partially lost 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 have gone out of use among the population and have lost their consumer properties as a result of physical or obsolescence.

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 an increase in the volume of production of goods for industrial and consumer purposes, the volume of secondary material resources will also constantly increase. They have their own classification according to the place of formation (production waste,

consumption), application (used and not used), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity (toxic, non-toxic), place of use, size of volumes and others

Resource classification value

The classification of material and technical resources facilitates the choice of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the goods (their dimensions, weight, state of aggregation).

This classification allows designers and builders to take into account the peculiarities of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when building warehouse complexes and terminals. It becomes possible to choose the best option for their storage, take into account the impact on the environment, and create artificial conditions for this.

This allows you to create optimal stocks of material and technical resources, meet storage deadlines, timely maneuver stocks, sell them, linking all links in the overall logistics chain. We are talking about the use of information networks that provide the initial data for logistics services to make rational decisions.

Analysis of the availability of material resources and their use

Consider the influence of material resources on . Ceteris paribus, the volume of production will be the greater, the better the organization is provided with raw materials, semi-finished products, components, fuel and energy equal to material resources and the better they are used.

The main sources of information for analysis are: an explanatory note to the organization's annual report, journal-order No. 6 for settlements with suppliers for materials, journal-order No. 10 for accounting for production costs, statements-reports on the consumption of materials, cutting sheets, receipt orders for materials, limit-fence cards, requirements, warehouse accounting cards for materials, a book (sheet) of residual materials.

The main objectives of the analysis of the availability of material resources and their use are the following:
  • determination of the degree of fulfillment of the plan of material and technical supply (support) of the organization in terms of volume, assortment, completeness and quality of the received material resources;
  • control over compliance with the norms of stocks and norms of consumption of material resources;
  • control over the implementation of organizational and technical measures aimed at reducing the stock of materials and saving the expenditure of material resources in the production process.

The fulfillment of the logistics plan should be analyzed by the most important types of materials on which the output of products depends to the greatest extent. The volume of supplies (delivery) to the organization of material resources in this period is equal to the planned need for them for the manufacture of the envisaged volume of products; at the same time, the balances of materials in the warehouse of the organization at the beginning and at the end of the period are taken into account. In turn, the planned need for material resources is equal to the number of manufactured products according to the plan, multiplied by the rate of consumption of materials per product.

When analyzing, it is necessary to find out to what extent the quantity of imported materials provided for by the plan is provided by contracts concluded with suppliers for the supply of these materials, and in the future to establish how suppliers fulfill their obligations for the supply of material resources.

Consider the example of the impact on the volume of output of the factors of availability of material resources and their use.

The following factors related to material resources influenced the increase in output:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of production, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled dates for their receipt, their range and quality. Failure to comply with all these conditions may adversely affect the release of products. Then it is necessary to specify the analysis in the context of individual types of materials. When analyzing their stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If the existing surplus stocks can be sold to other enterprises without prejudice to the production process, then they should be sold. If actual stocks are less than the norm, it should be established whether this leads to interruptions in the production process. If not, then inventory rates can be reduced. Particular attention should be paid to the identification of stale and slow-moving types of materials that are not used in production and long time located in the warehouse of the organization without movement.

Having studied the state of stocks of certain types of materials, you should proceed to consider their consumption. At the same time, their actual consumption should be compared with the expense according to the business plan, recalculated for the actual volume of output, and identify savings or cost overruns of certain types of materials. It is also necessary to establish the reasons for these deviations. Overspending of materials can be caused by the following main reasons: improper cutting of materials, replacement of one type, profile and size of material with others due to their lack of stock, custom size material, inconsistency in allowances and dimensions of the material, the manufacture of new parts to replace rejected ones, etc. It is necessary to establish the reasons for the overspending of material resources in production.

See further:

In conclusion of the analysis carried out, it is necessary to generalize the reserves for increasing output associated with material resources.

Reserves for increasing output:

  • reduction of waste materials in the production process;
  • reduction in the net weight of products due to the revision of their design;
  • rational replacement of materials with more efficient materials.

A. Rikoshinsky

Industrial stocks are the means of production located in the warehouses of consumers, intended for industrial consumption, but not yet entered into the technological process. The tasks of forming a rational level of stocks usually occupy one of the main places in the logistics management system of large companies.

Strategic decisions in this area have big influence to address such issues as determining the volume and terms of purchases, organizing the movement of goods (material flows), sizes working capital and organization of the system of financing the economic divisions of the company. It should be noted that when making decisions on the delivery, organization of warehousing or procurement of material and technical resources (MTR) carried out by various departments of the company, it is important to proceed from a common understanding of the company's strategy, which should include, among other things, measures to rationalize the inventory system.

Obviously, the creation of inventories is always associated with costs. We single out the main types of costs associated with the creation and maintenance of reserves:

  • diversion of own and borrowed financial resources for the formation working capital, which essentially means their temporary necrosis;
  • expenses for the maintenance of special equipment, premises;
  • remuneration of special personnel of departments dealing with the supply and organization of the delivery of material resources.
    Lack of inventory can lead to even higher costs (losses from inventory shortages). The main types of costs associated with the lack of stocks include:
  • losses from production downtime (including losses from delays in commissioning production facilities);
  • additional costs for the purchase, including delivery, of small lots at a higher price or the use of more expensive modes of transport (for example, aviation) to urgently meet the need for materials and equipment.

Thus, the main role of inventories of material and technical resources (MTR) is manifested in ensuring their availability both in terms of assortment and quantity for the production and operational needs of the company and for unforeseen needs. To do this, target stocks of the following types are created: technological, current, reserve, or stock in anticipation of any events. For effective management MTR stocks have now developed many approaches aimed at reducing the costs of their formation. In the general case, the inventory management process consists in solving two main tasks: determining the size of the required stock of materials and equipment, i.e., the norm of the stock of materials and equipment in each link of the logistics chain, and creating a system for monitoring the actual size of the stock and its timely replenishment in accordance with the established norm and needs.

Three groups of methods are used in determining the norms of inventories of materials and equipment:

  • heuristic methods (experimental-statistical methods);
  • methods of technical and economic calculations;
  • economic and mathematical methods.


Inventory management, along with regulation, provides for the organization of control over their actual state, that is, the study and regulation of the level of inventories of materials and equipment in order to identify deviations from the norms of reserves and take prompt measures to eliminate them. The need to control the state of stocks is due to the increase in costs in the event that the actual size of the stock goes beyond the limits provided for by the norms. Control (monitoring) of the state of the stock can be carried out on the basis of inventory records, inventory censuses, inventory, or as needed. In practice, apply various methods control, but the most common two methods, and the rest are their variants:

  • inventory control system with a fixed order frequency;
  • inventory control system with a fixed order size.

Comparative characteristics of the main control methods are given in Table 1.

After choosing a replenishment system, the size of the ordered batch of materials and equipment is determined, as well as the time interval through which the order is repeated. Here are the main parameters necessary for calculating the replenishment of stocks (Table 2).

table 2
Parameter Dimension The source of information
Need amount Initial data
Time interval between orders days Initial data
Time of delivery days Initial data
Possible delivery delay days Initial data
Expected daily intake qty/days Initial data
Estimated consumption during delivery quantity Calculation
Maximum consumption during delivery quantity Calculation
Guaranteed stock quantity Calculation
Inventory Threshold quantity Calculation
Desired maximum margin quantity Calculation
Order size quantity Calculation

To evaluate the inventory management process, the following criteria are used (the directions for their change in order to improve management efficiency are indicated in brackets):

  • safety stock rate for inventory management objects (decrease);
  • the rate of readiness for delivery on the objects of inventory management (increase);
  • total inventory (decrease).

To formalize the functions and their roles in the process of inventory management and their more complete presentation, let's consider the key levels of process management with their goals and functions (Table 3).

Table 3
Key levels of management Control Plane Purpose Functions
Level strategic management Organization of management, built in such a way as to ensure a continuous process of supplying the main production with the necessary stocks of materials and equipment in the optimal quantity and specified quality and with minimal distribution costs Development of a stock policy for materials and equipment (principles, criteria, functions, resources)
Ensuring automation of the stock management process, creating a database of available stocks of materials and equipment
Determining the principles of inventory rationing
Determining inventory control principles
Allocation of the category of materials and equipment with the requirements of deliveries on the principle of "just in time"
Evaluation of the effectiveness of the business process "Inventory Management"
Management level by resource category Maintaining the required level of stock for each category of materials and equipment Ranking inventory units
Substantiation of methods for calculating stocks of materials and equipment
Level operational management Implementation and support of decision-making in accordance with the stock policy for each specific category of MTR Determining the amount of the required stock of materials and equipment using the developed calculation methods
Classification of inventories of materials and equipment (time, location, nomenclature, etc.)
Stock quantity monitoring
Redistribution of surplus stocks of materials and equipment
Formation of norms for stocks of materials and equipment (as functions of place, time, nomenclature)
Creation and placement of stocks
Daily transaction rate Strict implementation of the developed rules for maintaining stocks of materials and equipment Regulatory replenishment
Order size calculation
Determining the time interval between orders
Accounting for the current level of inventories of materials and equipment in warehouses

Note that at the enterprise level, stocks are among the objects that require large investments, and therefore they are one of the factors that determine the policy of the enterprise and affect the level of logistics services as a whole. At what level will the decision to create (or not create) stocks be made and who will carry out the stock management process - the main task that needs to be addressed.


Inventory management is associated with the rationalization of schemes for the delivery of materials and equipment to the place of consumption, to the definition of logistics channels for material flow. The choice and organization of material flows are a significant reserve for increasing efficiency logistics processes. As an example, let's take circuit diagram logistics channels for the movement of materials and equipment (options for logistics channels for the movement of materials and equipment are shown in the diagram below, their analysis is in Table 4). It is assumed that Warehouse No. 1 is located in the area of ​​receipt of MTR (external entrance to the logistics channel), i.e. it receives products from the supplier, and Warehouse No. 2 is located closer to the final recipient (consumer) of MTR.


Thus the organization optimal system distribution of materials and equipment depends on the number of warehouses in the logistics channel and their specialization. The warehouse system has a significant impact on the costs in the process of bringing the MTR to the recipients, and through them - on the final cost of the received MTR.

Table 4
Logistics channel Advantages Flaws
1…5 Consolidation of deliveries according to the nomenclature of the warehouse. Receipt the best price from the manufacturer of MTP Insufficient service for the Recipient of MTR in terms of assortment and delivery
2 The lowest cost of MTP To get the best price, each Recipient needs to buy large quantities, which is most likely unacceptable for him.
Most high costs for orders and deliveries
3…6 Satisfactory service for the recipient The size of the order may not be sufficient to obtain the best price from the Manufacturer; low reliability of supplies of Material and Materials Manufacturers and, as a result, an increase in the safety stock of materials and equipment
1…4…6 best service for the recipient in terms of assortment and lot size The highest price for MTP, the channel includes two intermediaries

Strengthening the centralization of management makes it possible to improve the criterion assessments of the warehouse management system and is one of the significant reserves for improving the efficiency of the management system. Inventory management is also closely related to the organization of transportation. To do this, it is necessary to solve a number of tasks, the list of which is summarized below:

  • optimization transport systems, including the creation, evaluation of transport corridors and chains;
  • planning of transport processes for various types transport, choice optimal solution in cases of mixed transport;
  • choice of type and type of vehicle;
  • determination and coordination of transport tariffs.


In addition, it should be taken into account that the transportation of materials and equipment is one of the key elements of the costs in the company's activities and it must be managed in order to minimize costs while maintaining the necessary parameters of transport services. The main factor in determining the choice of a particular transport chain is the required delivery time of the MTR, followed by transportation costs, reliability and quality of service, the size of the delivery, the time of transportation, the type of MTR transported, the possibility of damage and the range of services provided.

For the rational management of stocks, the organization of control over their condition is also important. The information received must meet the following requirements:

  • timely reflect information on the amount of reserves and deviations from the norms;
  • include all the necessary data on the state of the process of movement of each material included in the MTR (receipt, consumption);
  • the cost of collecting and processing the necessary information should be kept to a minimum.

Let's summarize the above. The lack of stocks often leads to a disruption in the rhythm of production, a decrease in labor productivity, an overspending of material resources due to forced irrational replacements and an increase in the cost of products, does not allow for an uninterrupted process of shipment of finished products (which accordingly reduces the volume of its sale), reduces the amount of profit received and leads to loss potential buyers. At the same time, the presence of unused stocks slows down the turnover of working capital, diverts material resources from circulation, reduces the rate of reproduction and leads to high costs for maintaining the stocks themselves. The functioning of the enterprise with relatively high level its inventory becomes simply inefficient, because in this case, additional costs for maintaining inventory increase, the cost of production increases and its competitiveness decreases. In conditions market economy questions of rational and effective organization processes of management and control of the movement of materials and equipment are of particular relevance. The right approach their solution is necessary to optimize the level and efficient use of reserves, to minimize the working capital invested in them, and, consequently, to increase the profitability of the operation of any enterprise.


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

Human Resources- ϶ᴛᴏ part of the country's population participating in the creation of the gross national product (GNP) in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with ϲʙᴏ their educational and professional level. This is a key element of the country's economic potential.

Financial resources- ϶ᴛᴏ funds at the disposal of the state, associations, enterprises, organizations and institutions. The composition of financial resources includes profit, depreciation, contributions to the state social insurance budget, public funds mobilized by the state into the financial system.

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

Material resources- 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 and materials)

Energetic resources— energy carriers used in production and economic activities. Material published on http: // site
It is worth noting that they are classified: by type— coal, oil and oil products, gas, hydropower, electricity; how to prepare for use– natural, ennobled, enriched, processed, transformed; by way of getting- from outside (from another enterprise), own production; by the frequency of use - primary,

secondary, reusable; in 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 serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means 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- ϶ᴛᴏ is a collective term that denotes objects of labor used in the main and auxiliary production. The main feature of the classification of all types of material and technical resources will be their origin. For example, obtaining ferrous and non-ferrous metals (metallurgy), obtaining non-metals (chemical production), obtaining wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (manufacturing of semi-finished products, components, final finished products) It is worth saying that additional classification features are introduced for material resources: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness ); shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail); 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 generally classified into the following groups: raw material(for the production of material and energy resources); materials(for the 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 material

These are raw materials, which during the production process form the basis of a semi-finished product or a finished product. Here, first of all, it is necessary to single out industrial raw materials, 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 mining and chemical - agronomic ores (for the production of fertilizers), barite (for obtaining white paints and as a filler), fluorspar (used in metallurgy, the chemical industry), sulfur (for the chemical industry and agriculture); to the technical - diamonds, graphite, mica; to building - stone, sand, clay, etc.

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

Do not forget that an important place in the national economy is occupied by agricultural raw materials. It is worth noting that it is secondarily classified into vegetable (cereals, industrial crops) and animal (meat, milk, eggs, raw skins, wool) origin. Excluding the above, raw materials of 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 ᴏᴛʜᴏϲᴙ are those types that are directly included in the composition of the finished product; to auxiliary - not included in its composition, but without which it is impossible to conduct technological processes for its manufacture.

In this case, the main and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. On an enlarged basis, materials are classified into metals and non-metals, depending on the physical state - into solid, bulk, liquid and gaseous.

It is worth saying - semi-finished products

These are semi-finished products that must go through one or more stages of processing before they turn into the final product. It is worth saying - 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.

It is worth saying that semi-finished products can be subjected to both one-time processing, after which they turn into finished products, and multi-operational processing according to the developed technological processes.

Components

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

Final finished product

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

Secondary material resources

Waste is understood as the remains of raw materials, materials, semi-finished products, formed during the production of products or the performance of work and which have completely or partially lost their original consumer properties. In addition to ϶ᴛᴏgo, 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 have become obsolete among the population and have lost their use and consumer properties as a result of physical or obsolescence.

Secondary material resources include all types of waste, incl. and those for which there are currently no technical, economic or organizational conditions for use. For this reason, it should be noted that with an increase in the volume of production of goods for industrial and consumer purposes, the volume of secondary material resources will also constantly increase. It is worth noting that they have a ϲʙᴏ classification according to the place of formation (production waste,

consumption), application (used and not used), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity (toxic, non-toxic), place of use, size of volumes and others

Resource classification value

The classification of material and technical resources facilitates the choice of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the goods (their dimensions, weight, state of aggregation)

It is this classification that 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 building warehouse complexes and terminals. ϶ᴛᴏth.

This allows you to create optimal stocks of material and technical resources, comply with storage periods, timely maneuver stocks, sell them, linking all links in the overall logistics chain. We are talking about the use of information networks that provide the initial data for logistics services to make rational decisions.

Analysis of the availability of material resources and their use

Let us study the influence of material resources on the volume of output. Ceteris paribus, the volume of production will be the greater, the better the organization is provided with raw materials, semi-finished products, components, fuel and energy equal to material resources and the better they can be used.

The main sources of information for the analysis will be: an explanatory note to the annual report of the organization, journal-order No. 6 for settlements with suppliers for materials, journal-order No. 10 for accounting for production costs, statements-reports on the consumption of materials, cutting sheets, receipt orders for materials, limit-fence cards, requirements, warehouse accounting cards for materials, a book (sheet) of residual materials.

The main objectives of the analysis of the availability of material resources and their use will be the following:
  • determination of the degree of fulfillment of the plan of material and technical supply (support) of the organization in terms of volume, assortment, completeness and quality of the received material resources;
  • control over compliance with the norms of stocks and norms of consumption of material resources;
  • control over the implementation of organizational and technical measures aimed at reducing the stock of materials and saving the expenditure of material resources in the production process.

The fulfillment of the logistics plan should be analyzed for the most important types of materials, on which output is most dependent. The volume of supplies (delivery) to the organization of material resources in this period is equal to the planned need for them for the manufacture of the envisaged volume of products; at ϶ᴛᴏm, the balances of materials in the warehouse of the organization at the beginning and at the end of the period are taken into account. At the same time, the planned need for material resources is equal to the number of manufactured products according to the plan, multiplied by the rate of consumption of materials per product.

When analyzing, it is extremely important to find out to what extent the quantity of imported materials provided for by the plan is provided by contracts concluded with suppliers for the supply of these materials, and in the future to establish how suppliers fulfill their obligations for the supply of material resources.

Let us study, by way of example, the impact on the volume of output of the factors of availability of material resources and their use.

The following factors related to material resources influenced the increase in output:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of production, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled dates for their receipt, their range and quality. Failure to comply with all these conditions may adversely affect the release of products. Then it is extremely important to concretize the analysis in the context of individual types of materials. When analyzing their stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If the existing surplus stocks can be sold to other enterprises without prejudice to the production process, then they should be sold. In the event that actual stocks are less than the norm, it should be established whether ϶ᴛᴏ leads to interruptions in the production process. If not, then stock rates can be reduced.
It is worth noting that Special attention should be given to the identification in the composition of the warehouse stocks of materials of stale and slow-moving types of materials that are not used in production and have been in the warehouse of the organization for a long time without movement.

Having studied the state of stocks of certain types of materials, you should proceed to consider their consumption. When ϶ᴛᴏm, one should compare their actual consumption with the expense according to the business plan, recalculated for the actual volume of output, and identify savings or overspending of certain types of materials. It is also necessary to establish the reasons for these deviations. The overspending of materials can be caused by the following main reasons: improper cutting of materials, replacement of one type, profile and size of material by others due to their lack of stock, non-standard size of material, inappropriate allowances and dimensions of material, production of new parts instead of rejected ones, etc. It is necessary to establish the reasons for overspending material resources in production.

See further: Material consumption and material recovery

In conclusion of the analysis carried out, it is necessary to generalize the reserves for increasing output associated with material resources.

Reserves for increasing output:

  • reduction of waste materials in the production process;
  • reduction in the net weight of products due to the revision of their design;
  • rational replacement of materials with more efficient materials.

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