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

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].


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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