ÓÄÊ 330.111.42
Vladimir Vladimirovich Klimuk
PhD Student Baltic Federal University Immanuel Kant (Kaliningrad)
klim-w11@rambler.ru
About of ineffective use of material resources
Annotation
This paper presents the identified causal waste of material resources
and the proposed approach of the author to address them.
Keywords: material resources, reduction, efficiency.
Just as in any task to implement it is necessary
to clearly identify the reasons that led to this result. Only after identifying
the causes can act according to the planned activities, monitoring and
adjusting the process of its implementation.
Scientists V.Ya.Gorfinkel , V.A.Shvandar , V.I.Titov , G.V.Savitskaya, A.I.Ilin
, A.A.Kanke studying the problem of efficient use of material resources, tools
of analysis, do not attach identification of significant value and justify the
reasons waste of material resources, and does not offer specific measures to
reduce the consumption of material resources for their effective use.This
situation was the basis for writing this article.
The textbook V.Ya.Gorfinkelya, V.A.Shvandara
" Business organizations " are the results that can be achieved with
rational use of working capital , the reserves are in the work of saving
material resources , divided into three groups: general economic,
cross-industry , -internal . However, there is no justification in the book and
detailing provisions of these groups , and not offered the possible options to
improve the efficiency of the use of material resources. [1 , c.195]
The textbook V.I.Titova "Business
Economics" is a classification of material and technical resources and the
emphasis placed on the valuation methodology consumption of material resources
, to identify the needs of businesses in every kind of material resources. The
reasons for their irrational use and ways to reduce the consumption of material
resources in the V.I.Titova omitted. [5 , c.94]
The textbook A.I.Ilina "Business Economics
" reflects the economic substance of current assets , their structure is a
system of performance indicators of material resources for the purpose of
quantification. However , the specific reasons for the inefficient use of
material resources, and ways to enhance their effectiveness in the textbook is
not represented . [2 , c.34] The textbook G.V.Savitskoy "Economic
Analysis" and the textbook A.A.Kanke "Analysis of financial and
economic activity of the enterprise ," the focus relative to the material
resources paid to the performance of their use. Ways to improve the data as indicators
of novelty options in the traditional system of indicators in the work is not
offered. [3 , c.146; 4
, p.194 ]
Based on the above , the author presents in this
article are the most compelling reasons that affect the change in indicators of
effective use of material resources , and on the basis of their analysis
suggests possible options to address them.
The main causes of wastage of material resources are the following.
1) Weak control system .
Imperfect sequence for incoming , current and
final control leads to inappropriate regulations and directions of flow of
material resources. As a result, performance indicators of material resources
is particularly limited.
2) Sub-optimal use consumption rates.
Quality standards developed determines how the
data is associated norm level of scientific and technical progress , the
conditions of production in the target company . Norms depends on the quality
of the effectiveness of the use of material resources. The better the rate ,
the better use of resources , and vice versa.
3) Inadequate technical base.
Rational consumption of resources depends on the
use in production of items of technical equipment ( machinery, equipment,
auxiliary units ) . Technical equipment is improved in order to reduce the
consumption of materials for the manufacture of one product.
4) The imperfection of the process.
The technological process is a list of successive
stages of processing the workpiece from its arrival at the workplace and to
finished products.
5) Inadequate organization of production.
Providing quality of progress on the transfer of
workpieces between production stages , the development of optimal location of
jobs affects the economy of material resources in the process of production.
Therefore, enterprises should pay more attention to creating the optimal
organization of production as one of the elements in the system of management.
6) Imperfection of logistics .
The quality of incoming material at the stage of
process technology resources affect their rational consumption in the process
of production , is consistent with the standards of the company .
7) Lack of the enterprises whose products are
characterized as material- , special departments to streamline production.
These departments will organize all of the work on
tracking the frequency of occurrence of defects in products, the frequency of
exceeding the planned consumption rates and total consumption of material
resources to plan for the production of products, graphing eliminate excessive
regulations , the development of new forms of production , new ways of
production, the introduction of energy saving technologies. The listed causes
wastage of material resources are common to most enterprises, firms and are
subject to detailed review to explore options to address them. Every enterprise
, identifying specific list identified in its manufacturing process defects ,
deviations from targets that result in deterioration of the efficient use of
material resources , developing a system of measures , their proposals for
addressing the identified causes of wastage of material resources.
The author of this article as such offers is the
following .
1) The analysis of scientific and
technological innovations .
2)
Implementation
of the system of monitoring of performance indicators of material resources.
3)
Economic-
mathematical modeling.
4) Parallelism processes.
5) Asystem of algorithms .
6) The introduction of co- production cycles
of several enterprises pair of " material supplier - manufacturer of the
finished product ."
7) Establishment of venture capital firms in
the region with the direction of innovation.
Thus, the list of identified main
causes of inefficient use of material resources for the enterprise is a "
veil " that covers the ways to improve the financial condition, and the
proposed measures allow me to break this " veil " and the
organization of the production process on the principle of optimization of
material resources.
To investigate the effectiveness of the use of material resources used
operating procedure , including a system of indicators and methods of factor
analysis. However, this method of estimating the effective use of material
resources has , in our opinion, some of the shortcomings . Here they are:
1 ) the lack of a factor representing the
speed and dynamics of the consumption of material resources in the production
process ;
2 ) the lack of an indicator on the use of
material resources for the planned purpose;
3) The limitations of the system of indicators in the calculation of lost
profits as a result of inefficient use of resources;
4) the limitations of the system
parameters in the direction of identifying the dynamics of the value of stocks
of material resources in the initial and final stages of the production process
;
5 ) the lack of a factor representing the efficiency of the use of material
resources with regard to their applicability and terms of use;
6 ) the lack of a universal method of
factor analysis applied to all types of factor models and providing ease of
calculation and accuracy of the economic interpretation of the final results ;
7 ) lack of standardization in the consumption of material resources
considering the level of scientific and technological development , the
probability of loss of material resources and their deviations from the planned
target ;
8) the lack of structural schemes of the
level of material intensity and the factors that influence its dynamics ;
9) lack of development of the optimization
model the effective use of resources;
the lack of development of an econometric model of effective use of material resources through the application of specific correlation and regression analysis.
12)
References
1. Garfinkel VY
Business organizations (enterprises)
studies. for High Schools / Ed. prof. V.Ya.Gorfinkelya,
V.A.Shvandara. - Moscow:
UNITY-DANA, 2003. - 608 p.
2. Alexander Ilyin
Enterprise Economics / A.I.Ilin. - Minsk: New
knowledge, 2007. - 236 p.
3. Kanke AA
Analysis of financial and economic
activity of the enterprise / A.A.Kanke,
I.P.Koshevaya, ed. A.A.Kanke. - Moscow: Publishing House "FORUM": INFRA-M, 2007. - 288.
4. Savitskaya GV
Economic analysis / G.V.Savitskaya. - Minsk: New knowledge, 2005. -
651 sec.
5. Vladimir Titov
Enterprise Economics: Textbook / V.I.Titov. - Moscow: Penguin
Books, 2008. - 416 p.