Methodical and practical aspects of production resources' analysis on enterprise

• Author: Svitlana V. Andros
• Position: Post graduate of Department of entrepreneurial activity account Kiev national economic university of Vadim Getman
• Pages: 150-157

Page 150

Introduction

Economic and social transformations in society require from the enterprise to increase production efficiency and products competitiveness. Successful enterprise activity depends on the management of material streams as inalienable attribute of production processes continuity. An enterprise independently determines the necessary amount of production resources on the stage of products purchase, production and realization. There is a necessity in development of effective registration mechanism able to co-ordinate the processes of the production resources use. This mechanism covers application of resources cost estimation optimum methods in the enterprise registration policy.

Raising of problem

The tasks of production capacities expansion are put before enterprises. It is necessary to choose variants that help to multiply the goods production volumes at the minimum materials expenses. One variant can be attractive by the low materials cost, other by the developed infrastructure. The problem solving is possible by methodical approaches which give possibility to give up «capacious» resources cost estimation methods and to be saved from fictitious income in accounting. «Exactly in market environment necessity in methodical approach, multiple search on multicriterion basis, rating estimation, alternative comparisons is determined to a great extent» [1, p. 55].

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Analysis of the last researches and publications

Among the industrial and economic problems of enterprises the important role is taken by production resources cost estimation. In researches of domestic economists - Butinets F.F., V.G. Gerasimchuk, Dorofienko V.V., Zagorodnij A.G., Kuzhelnij M.V., Pavlenko A.F., Sopko V.V., Khomiak R.L. [2-9] and many others - a lot of questions related to methodical approaches to material resources estimation are explored. But quite a bit questions remain not exposed. Among them there are low efficiency of pastry production, its high material and power capacity, absence of structural changes concerning the problems of rational resource providing in theoretical- methodology and just in practical plan. The necessity of the outlined problems scientific development predetermines the article actuality.

Purpose of the article

A primary purpose is enterprises production resources record-keeping method perfection to provide their effective forms of economic activity and operations management.

Task of research

- to carry out the calculations of capitalization planned decline influence on expenses in production;

- to seize balance estimations of production resources which coincide with the liquidating types of estimations, and in ordinary terms correspond to material unit minimum cost;

- to found use expedience of resources cost estimation methods characterized by firmness and lightness of error correction and untypical operations treatment in the enterprise registration policy.

Research methods

Scientific research methodology is based on the use of methodical approaches to the evaluation of resources cost. For realization of the put tasks the methodical receptions, technical- economic calculations, analytical groupments, analysis, generalization were used.

Basic material of research

There are situations at enterprises, when realization of forward measures either does not bring the planned results or their problems solving can exceed the expenses of raw material and materials in indexes are generated. It is predetermined by low efficiency of domestic production, high him material- and power capacity, absence of structural changes in relation to the problems of the rational resource providing.

The methods of estimation of cost of supplies to a certain extent do not take into account principles of exactness and objectivity of record-keeping (account of operations of returning) [10, . 178]. But without regard to absence of references to principles of account, by an author the done attempt to give estimation to...