Improvement of accounting and analysis of the effectiveness of the use of materials
Table of contents: The Kazakh-American Free University Academic Journal №10 - 2018
Authors: Cherepanova Irina, Kazakh-American Free University, Kazakhstan
Trofimova Yuliya, Kazakh-American Free University, Kazakhstan
The process of providing the enterprise with material resources for
production, placing it in warehouses, storing and issuing, with the necessary
need for production, is understood under the supply system (or procurement
logistics).
In other words, we can say that purchasing logistics is the
management of material flows in the process of providing the enterprise with
material resources.
The basis of the economic efficiency of the supply system consists
of the search and purchase of the necessary materials of satisfactory quality
at the lowest price.
An important stage in the introduction of the "Kanban"
system into the procurement process is a comprehensive analysis of the factors
that affect the company's purchasing activities. It is necessary to calculate
the priority number of risks in order to do this. The subfactors are evaluated
for its calculation by an expert method, on a 10-point scale by the following
criteria: significance, probability of occurrence, probability of detection.
Then the estimates are multiplied and extreme indicators, which should be given
priority attention, are determined.
Table 1 presents the calculation of the priority risk number (PRN)
for factors influencing the purchasing activity of ENEDZHI LLP.
Table 1. Calculation
of the priority risk number (PRN) for factors influencing the purchasing
activity of ENEDZHI LLP
Calculation of the priority risk number (PRN) was carried out
according to the formula (1):
, (1)
where, S – relevance;
O - probability of occurrence;
D - probability of detection.
According to the compiled table, it is possible to construct a
Pareto diagram reflecting the distribution of individual factors affecting the
organization of deliveries through the Kanban system, depending on their
significance.
The Pareto diagram is shown in Figure 1.
Figure
1. The Pareto diagram
Analyzing the Pareto diagram constructed on the basis of the PRN
calculation, the following six subfactors can be distinguished:
- the level of defectiveness of the products of suppliers;
- state of the economy;
- reliability of suppliers;
- methods for evaluating suppliers;
- market situation;
- form of procurement organization.
Thus, the enterprise needs to develop a flexible system of supplying
the enterprise in order to exclude or to the extent possible prevention of
risks. It can be concluded that the Kanban model is rational and effective for
this organization and that priority is given to the direction of development of
work with suppliers of the enterprise [1].
The main suppliers of the company:
- Vostokremstroy LLP;
- AsiaProjectStroy LLP;
- StalMashKom LLP;
- KazEvroStroy LLP;
- Zemstroy LLP;
- Asyltalan LLP;
- VostokPromImport LLP;
- Zhansat LLP;
- Svinetsstroy LLP;
- Sinetic LLP;
- SemPromTechSnab LLP;
- IrtyshSnabKomplekt LLP;
- Promstroi LLP;
- PromSpetsmontazh LLP.
Suppliers are unjustifiably many, in view of the fact that several
suppliers supply the same kind of building material. Analyzing their prices, we
can come to the conclusion that there are companies on the market that agree to
put the same product for the least money. Let's present the received data in
the table 2, in which the prices are shown in tenge without discount.
Table 2. Comparison of prices of main suppliers with
prices of competitors in the market
Thus, it can be concluded that the prices of suppliers for most
types of building materials are overstated. We can conclude from this that the
organization has not conducted market research and price analysis for a long
time [2].
There is a firm "Promenergoremont" LLP on the market of
building materials, which is engaged in the supply of the following building
materials:
- Mounting adhesive;
- Flexible basalt connections;
- Brick;
- Mortar for face masonry.
This company is ready to supply any necessary volumes of supplies.
Also "Promenergoremont" LLP represents a system of discounts and free
delivery, depending on the volume of supply.
Table 3 presents the optimal volume of supplies for each type of
product.
Table 3. The
optimal volume of supplies for each type of product
Knowing the optimal volume of supplies for each type of product, we can
calculate the optimal number of deliveries per year. The optimal number of
deliveries per year is presented in Table 4.
Table 4. Optimal
number of deliveries per year
Knowing the optimal number of deliveries per year, you can calculate
the optimal interval between deliveries.
t0=360/8=45
days.
Thus, knowing these data, it is possible to organize the supply
process in such a way that the level of material in the warehouses would be
optimal.
The supplier offers free delivery of materials to the final
destination if the distance does not exceed 100 km from the point of issue of materials, in the case when a contract for the supply of goods for
a year is concluded.
In our case, the delivery of cargo costs 40,000 tenge. Therefore, it
will be saved for the year:
40000 * 8 = 320000 tenge
Thus, the cost of a batch per month with our order quantities will
be:
167000
*0,4+ 61250*1,8*+ 392600*1,2+130,87*0,9=648288
The costs for warehouse premises will be reduced to 0 when the
Kanban system is implemented, and the cost of transporting the goods will
increase to:
40000
* 7 = 280000 tenge
Table 5 shows the comparison of the effect per month.
Table 5. The
comparison of the effect per month
Table 20 shows that, having implemented the "Kanban"
system, the enterprise will not receive losses, and although the amount of
costs without implementing this system does not much exceed the cost of its
implementation, in the future it will bring only advantages for our enterprise
[3].
RESOURCES
1. Anikin B.A., Tyapukhin A.P. Commercial logistics:
a textbook. - Moscow: Prospekt, 2013.
2. Kazakova A.I., Kirova N.Y. Optimization of the
stock management system in Primorsky Konditer JSC using the Kanban model //
Economics and management: analysis of trends and development prospects. 2014.
No. 10. - P. 76-80.
3. Gadzhinsky A.M. Logistics. - Moscow,
"Dashkov & Co.", 2015.
Table of contents: The Kazakh-American Free University Academic Journal №10 - 2018
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