BUSINESS INFORM №12-2015

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

29

Section: Economics of Enterprise
UDC 330.101.52:657.421.1
Rudenko I. V., Polova T. V., Tverdokhlib K. O.
Analysis of the Expediency of Formation of Material Circulating Assets of Enterprise (p. 198 - 205)
The article is aimed at developing methods for analysis of expediency of formation of material circulating assets of an production-trade enterprise. The actuality of analyzing the expediency of formation of reserves at the enterprise has been substantiated. The substance of the methods for an ABC-analysis of circulating assets has been considered, their advantages and disadvantages have been analyzed. A comparative analysis of methods for carrying out both ABC and XYZ-analysis of material circulating assets has been conducted. Reasonability of applying an integrated ABC/XYZ analysis has been substantiated. The methods for analysis of expediency of formation of material circulating assets at the production-trade enterprise OAO «Koziatinskii miasokombinat» has been approbated according to its financial and statistical reporting for the year 2014. A matrix for an integrated ABC/XYZ analysis has been created. Conclusions concerning the assortment policy of the researched enterprise in this year as well as possibilities for its forecasting has been drawn. Recommendations as to enhancing the efficiency of formation of material circulating assets of the OAO «Koziatinskii miasokombinat» have been provided.
Keywords: analysis, material circulating assets, methods, reserves, goods, management
Fig.: 4. Tabl.: 3. Bibl.: 8.

Rudenko Inna V. – Candidate of Sciences (Economics), Associate Professor, Lecturer, Cyclical Commission of Economics, Management and Administration, Kharkiv Trade and Economics Professional College of the State University of Trade and Economics (202 Klochkivska Str., Kharkiv, 61045, Ukraine)
Email: [email protected]
Polova Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Department of Economic Analysis and Statistics, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Tverdokhlib Katerynа O. – Postgraduate Student, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 13

Download article (pdf) -

Reference to this article:
Rudenko, Inna V., Polova, Tetiana V., and Tverdokhlib, Katerynа O. (2015) “Analysis of the Expediency of Formation of Material Circulating Assets of Enterprise.” Business Inform 12:198–205.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster