Refers to the level reserve indicator. All main macroeconomic indicators are conditionally divided into flow indicators and stock indicators. Inventory classification

N.V. Shirochenko Topic No. 1. Main indicators of the state of the stock in the links of the supply chains

Topic No. 1. Main indicators of the state of stock in the links of supply chains
The purpose of the lesson is to acquire the skills of describing the state of the stock, including analyzing the statistics of stock behavior and calculating the main indicators.
Questions:

Theoretical explanations and guidelines for completing tasks
1.1. Conditions and reasons for the formation of a reserve

The stock as a phenomenon in the operation of logistics systems and supply chains is an inventory item waiting to be consumed.

Stock(stock, inventory) - what is cooked is collected for later consumption. The components of a stock can be information, financial resources, or other miscellaneous valuables. For example, we can talk about the stock of health, human thoughts, gold and foreign exchange reserves, reserves of subsoil, etc. In logistics, the term "reserve" is used only when applied to material flows. Stocks in logistics and supply chain management are commodity-material values.

All companies have inventories wholesale companies, retailers and service companies, logistics intermediaries and operators, banks, stock exchanges, insurance companies, ports, etc. In all these organizations, stocks provide inventory items for the main and auxiliary activities.

Commodity assets, of which stocks are formed in logistics are divided according to the stage of the business process into the following categories of objects:

raw materials and materials;
unfinished production;
finished products;
goods;
waste.

Stock consumption. Inventories in stock await consumption. From this statement it follows that inventory items within the link of the logistics system or supply chain in a particular territory (warehouse, pantry, storage area, etc.) are in a state of relative rest. On the one hand, the stock is formed as a result of the replenishment of inventory items with incoming material flow (supplies), on the other hand, due to shipments (deliveries, sales, sales), which form the outgoing material flow of the link containing the stock

The main purpose of creating a stock is to service orders of the consuming link (consumer, client, buyer). Therefore, if the characteristics of the incoming material flow completely match the characteristics of the outgoing material flow, no stock is formed. Incoming inventory items are immediately transferred to the consumer. In this case, the principle of "just in time" delivery is implemented.

Stock only appears in supply chains when customer requirements cannot be directly met by the inventory supplier. In other words, when the characteristics of the outgoing material flow do not match the characteristics of the incoming material flows. In such a situation, it is necessary to pre-accumulate inventories, create a stock so that it is possible to serve consumer orders to the required extent.

Thus, the stock is formed in the presence of uncoordinated actions of adjacent parts of the supply chains. The reserve is a tool for coordinating the joint functioning of these links. It allows you to meet the requirements of the consumer and favorable working conditions for the supplier.

There is an extensive range of inventory classifications that help you refine your inventory management decisions. Some of them are listed in the literature recommended for study at the end of this manual. Let's designate some types of stocks.

current stock(working stock) (available supplies; turnover stock) ensures the continuity of the consumption process between two deliveries. Its size is constantly changing. The current stock is the difference between the general level of stock in the warehouse and the level of the so-called insurance or guarantee stock, which is intended to serve consumption in case of possible, but undesirable deviations from the envisaged conditions of delivery or consumption. In the absence of such variances, only the current stock is served by consumption. Its composition is constantly updated due to new supplies, so the current stock is also called working stock. (turnover stock).

The current stock can be measured in physical units, units of volume, length, mass, or in days of meeting the need.

Safety stock(warranty stock) (buffer stock, contingency stock; cushion stock; protective stock; safety stock) designed to continuously ensure consumption when possible circumstances arise: deviations in the frequency and size of supply lots from the planned ones; consumption intensity changes (fluctuation stock); delivery delays in transit, etc. Safety stock is sometimes called buffer.

Under normal operating conditions, the safety stock is not consumed. The safety stock has the same units of measurement as the current stock (natural units, units of volume, length, mass, or demand days).

When calculating the safety stock, a direct account formula can be used that allows you to link the possible and undesirable deviation from the planned indicators and the level of the safety stock.

General stock(pool stock; total stock) is the sum of the insurance and current components of the stock.

Spot stock (working stock; active stock). The inventory on hand is the balance of inventory at a particular point in time.

On-hand inventory corresponds to the level of inventory that is physically in the warehouse. Unlike him disposable stock(available stock; anticipation stock) allows you to take into account the stock ordered, but not yet delivered to the warehouse. In other words, the amount of available stock is equal to the amount of stock on hand plus the amount of inventory items ordered but not yet delivered to the warehouse.

seasonal supply(anticipation stock, seasonal stock) formed during the seasonal nature of production, consumption or transportation of products. Seasonal stock is sometimes referred to as early delivery stock. In order for the stock to meet the seasonal increase in demand, work with the stock provides for its seasonal accumulation. Unlike current and insurance stocks, which are covered by own working capital (own working capital), seasonal stock is not standardized and, therefore, is not reimbursed from own working capital.

Sedentary stock (rarely used stock)(slow- moving stock) allocated in order to support the need, which is unexpressed. The need for such a reserve is manifested, for example, in retail where, in order to maintain assortment diversity, it is necessary to keep rarely sold goods on the trading floor.

A slow-moving stock can also arise due to errors in forecasting or planning demand, which was originally set at a volume significantly higher than actually declared.

Illiquid stock(dead stock; sur plus stock; unsolvable stock) - long-term unused (non-realizable) stock. An illiquid stock may be formed due to a change in the quality of inventory items during storage, as well as their obsolescence. A stock that is not in demand is also considered illiquid. This can be, for example, an excess (unused) stock (sur plus stock). An excess stock is formed as a result of the cessation of production for the manufacture of which they were intended, or when their consumption is replaced by more rational, progressive types of material resources.
1.2. Inventory status indicators

Data on the movement of stock is contained in operational accounting documents, as well as in the turnover sheets of accounts for the movement of inventory items of accounting.

To analyze the stock behavior statistics, you need information about the dynamics of replenishment and shipments of the stock, calculations of average indicators of replenishment and shipments.

The average indicators of incoming and outgoing material flows allow us to obtain a generalized characteristic of the correspondence of replenishment and use of the stock.

To describe the state of the stock, the calculation of indicators is required: ;

stock capacity;
security of need with a stock;
share of carry-over stock;
stock turnover rate;
stock turnaround time.

Calculation example average inventory in short periods of time (by months).

Average balance for January = (208+186)/2=197

stock capacity- an indicator of the state of the stock level, which shows how many units of stock balances are available per shipment unit of the last unit accounting period. For example, the inventory capacity of a product in January is calculated as follows:
208 /17 =12,2.

Month	Remains(T)	Shipment(T)	stock capacity
1	2	3	4
January	186	17	12,2
February	208	57	3,3
March	188	48

The indicator of inventory capacity is similar to the indicator of the supply of needs with a stock. The difference of this indicator lies in the fact that the supply of needs with a stock has a dimension, is measured in units of time and shows how many days (weeks, decades, months, etc.) the available stocks will last until they are completely depleted.

Example of calculating the coverage of requirements with a stock

208/(17/31) = 379 days.

Rounded to the nearest whole number, as this approach is convenient for determining the number of days that the stock will last before it is completely depleted.

Month	Remains (T)	Shipments (T)	stock capacity	Number workers days	security needs Stock (days)
1	2	3	4	5	6
January	186	17	12,2	31	379
February	208	57	3,3	28	92
March	188	48		31

Carryover share estimates the level of stock on hand, is calculated as the ratio of the stock at the beginning of the period to the estimated balance total of the stock at the end of the same period, based on the fact that there were no shipments in the period under review.
Carryover share calculation example = 186/208+17=0.83

Month	Remains(T)	Shipment(T)	Carryover share
1	2	3	4
January	186	17	0,83
February	208	57	0,85
March	188	48

stock turnover rate allows us to consider the stock as the result of a combination of the characteristics of incoming and outgoing material flows and shows the number of revolutions (the number of times the composition is completely renewed) of the average stock for the period under review.
On average per month in the period under review, the velocity of circulation was (17+57+48)/(196+198+192) = 0.21.

For the quarter under review, the turnover rate was 0.21 * 3 = 0.63 times.

monthly calculation

Month	Shipment(T)	Average stock(T)	Speed of circulation
1	2	3	4
January	17	196	0,09
February	57	198	0,29
March	48	192	0,25

Turnover time shows the average number of days (weeks, decades, months, etc.) during which the average stock size is in stock, calculated as the reciprocal of the circulation velocity

Month	Shipment(T)	Average stock(T)	Turnover time
1	2	3	4
January	17	196	11,5
February	57	198	3,5
March	48	192	4,0

Assignments on the topic of the lesson
Task 1. Calculate the average stock level and inventory capacity

Period	Remains (T)	Shipment(T)	Number of working days	Average stock level	stock capacity
1 quarter	54	48	54
2 quarter	73	69	62
3 quarter	48	46	60
4 quarter	59	56	62

Period	Remains(T)	Shipment(T)	Number of working days	Average stock level	Supply of demand
1 quarter	57	55	54
2 quarter	47	49	62
3 quarter	64	59	60
4 quarter	59	58	62

_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Period	Remains(T)	Shipment(T)	Number of working days	Average stock level	Carryover share
1 quarter	68	55	54
2 quarter	65	49	62
3 quarter	73	59	60
4 quarter	63	58	62

Period	Remains(T)	Shipment(T)	Number of working days	Average stock level	Stock turnaround time	stock turnover rate
1 quarter	57	56	54
2 quarter	47	45	62
3 quarter	64	59	60
4 quarter	59	57	62

Task 5. Based on statistical data on the movement of stock in the warehouse, calculate the average balances and stock capacity

	January	February	March	April	May	June	July	August	September	October	november	December
Remains	54	52	49	48	39	38	37	35	38	48	61	62
Average Remains
Shipments	17	29	30	34	32	37	37	35	38	39	45	46
stock capacity

_______________________________________________________________________________Task 6.

Based on statistical data on the movement of stock in the warehouse, calculate the average balances and the availability of stock

	Jan.	Feb.	March	Apr.	May	June	July	Aug.	sept.	oct.	november	Dec.
Remains	54	52	49	48	39	38	37	35	38	48	61	62
Shipments	17	29	30	34	32	37	37	35	38	39	45	46
Number of working days	31	28	31	30	31	30	31	31	30	31	30	31
Security needs reserve

_______________________________________________________________________________

Task 8

Month	Shipments	Average stock	Speed appeals	Time turnover (days)
1	2	3	4	5
January	17	196
February	57	198
March	48	192
Total

Notes: ___________________________________________________________________

________________________________________________________________________________

Stream metrics

Macroeconomic indicators

Main macroeconomic indicators.

System of National Accounts (SNA) is a set of interrelated balance tables, the indicators of which are designed to determine the amount of income, consumption, accumulation and the amount of capital expenditures.

Key indicators of the SNA:

gross national product (GNP),
gross domestic product (GDP),
net national product (NNP),
national income (ND)
disposable income (DI).

Flow indicators Inventory indicators

Streaming metrics:

gross output,
spending on consumption, savings, investments, government purchases, taxes, exports, imports, etc.

Inventory indicators:

property,
national wealth,
real cash balances.

Gross output - is the value of all goods and services created by the economy of a given country for a certain time period, including intermediate product ( set of goods produced in a given period and used during that period for further processing).

GNP represents the total market value of final goods and services produced both inside and outside the country (usually per year).

GDP expresses the total value of the final product produced in the territory of a given country, regardless of whether the factors of production are owned by citizens of the country or foreign citizens.

CHNP expresses the market value of actually created goods and services produced by the country for a certain period.

ND represents the value newly created by a country over a given period. ND is the total income within the economy of a particular state received by all owners of factors of production (land, labor and capital) used in the production of GNP.

RD represents the amount of funds received by the population in the form of income and used for consumption and savings.

Property includes real assets (real capital) and financial assets (stocks, bonds).

national wealth – it is a set of material goods created by the labor of previous and current generations and involved in the process of reproduction of natural resources that society has.

Real cash balances represent a stock of means of payment that an economic entity wants to have in cash.

GDP is calculated in three ways:

1) by income stream (defined as the total amount wages employees, all types of profits, rental income, depreciation and indirect taxes).

2) by cost stream (calculated as total cost):

consumer expenditures of the population for the acquisition of goods and services necessary to meet its material and spiritual needs, as well as those intended for the development and improvement of the individual;

Gross private investment in the national economy, representing the amount of costs directed by firms to increase fixed capital and inventories;

purchases of goods and services by authorities (both state and municipal) for their own needs;

Net exports (export-import).

3) by production (calculated by determining the amount of contribution to the creation of the national product of each of its producers).

The difference between GDP and GNP:

1. GDP represents the total value of products in the sphere of material production and the service sector, regardless of the nationality of enterprises located in the territory of a given country. In other words, the basis for calculating GDP is the territorial principle.

2. GNP represents the total value of the entire volume of production and provision of services in both areas of the national economy, regardless of location national enterprises(in your own country or abroad).

NNP is determined as the difference between GNP and the total cost of depreciation (the cost of depreciation of equipment, buildings and utility lines) for the period of GNP creation:

NNP=GNP - Depreciation charges

NI = NNP - indirect taxes + subsidies

Personal Income = NI - Social Security Contributions - Corporate Retained Earnings - Corporate Income Taxes + Amount of Transfer Payments

Findings:

- the system of national accounts is a set of interrelated balance tables, the indicators of which are designed to determine the amount of income, consumption, accumulation and the amount of capital expenditures. With the help of the SNA, the most important macroeconomic indicators are calculated. The main indicators of the SNA are gross national product (GNP), gross domestic product (GDP), net national product (NNP), national income (NI) and disposable income (DI);

- all the main macroeconomic indicators can be conditionally divided into flow indicators and stock indicators. Flow indicators include gross output, GNP, GDP, NNP, ND, RC, as well as expenditures on consumption, savings, investment, government purchases, taxes, exports, imports, etc. Reserve indicators include property, national wealth, real cash balances ;

– GNP is the total market value of final goods and services produced both inside and outside the country (usually per year). Modification of GNP - an indicator of GDP;

- based on GDP, other indicators of the system of national accounts can be determined: net national product, national income, personal income, personal disposable income.

To flow quantities include gross output, GNP, GDP, NNP, ND, RD, as well as spending on consumption, savings, investment, government purchases, taxes, exports, imports, etc.

Reserve indicators- this is property, national wealth, real cash balances.

The central indicator of the System of National Accounts is GDP, which is calculated in three ways:

1. by income stream; 2.on the flow of expenses; 3.On production.

Gross Regional Product (GRP)- an indicator measuring the gross value added, calculated by excluding the volume of its intermediate consumption from the total gross output. At the national level, GRP corresponds to the gross national product, which is one of the baseline systems of national accounts.

Gross regional product at the production stage, calculated production method, represents the sum of the gross value added created by all resident institutional units in the economic territory of the region (excluding net taxes on products).

Calculated at the level of industries and sectors using the production method as the difference between the output of goods and services and intermediate consumption, formed from the value of goods and services that are transformed or completely consumed in the production process. The term "gross" indicates that the figure is determined before deducting the consumption of fixed capital.

Gross regional product is calculated at current basic and market prices ( nominal volume of gross regional product), as well as in comparable prices ( real volume of gross regional product).

GRP is in its economic content very close to the gross domestic product. However, there is a significant difference between the indicators of gross domestic product (at the federal level) and gross regional product (at the regional level). The sum of gross regional products for Russia does not coincide with GDP, since it does not include value added from non-market collective services (defense, public administration, and so on) provided by state institutions to society as a whole.

Starting from the results for 2004, data on the gross regional product (GRP) are published in basic prices; Previously, the publication of data on GRP was carried out at market prices.

The economic growth- this is an increase in the volume of production in the national economy for a certain period of time (usually for a year).

Briefly: growth is quantitative changes, and development is qualitative positive changes aimed at growth and, most importantly, at improving the quality of life.

Unlike a set of indicators for economic development, economic growth is a simpler quantitative indicator. Real output is usually understood as real (that is, cleaned from inflation factors) gross domestic product (GDP), less often - real gross national product (GNP), net national product (NNP), or national income (NI).

Economic growth is closely related to the growth of the general level and quality of life of the population - the growth of life expectancy, the quality of medical care, the availability of quality education, the reduction of working hours, the safety of citizens, etc.

Theories of growth and development were created by the same authors within the framework of a single approach in which the main factors of growth and development are human capital and innovation. At the same time, qualitative positive changes (development) of intensive factors of growth and development of the economy, which serve as the foundation for its growth, are primary.

The processes of production, circulation and consumption in society occur continuously. But these processes do not coincide either in space or in time. Therefore, to ensure their continuity, inventory is needed.

Inventory - this is a part of commodity supply, which is a set of commodity mass in the process of its movement from the sphere of production to the consumer.

Commodity stocks are formed at all stages of the movement of goods: in warehouses manufacturing enterprises, on the go, on and off and businesses.

Compliance is achieved through inventory. Inventories in wholesale and retail should serve as a real offer of goods, ensuring their uninterrupted sale.

The need for the formation of commodity stocks caused by many factors:

seasonal fluctuations in the production and consumption of goods;
discrepancy between the production and trade assortment of goods;
features in the territorial location of production;
conditions for the transportation of goods;
links of commodity circulation;
opportunities for storing goods, etc.

Inventory classification

The classification of inventory is based on the following features:

location(in or; in industry; on the way);
terms(at the beginning and at the end of the period);
units(absolute - in value and physical terms, relative - in days of turnover);
appointment, including:
- current storage - to meet the daily needs of trade,
- seasonal purpose - to ensure uninterrupted trading during periods of seasonal changes in demand or supply,
- early delivery - to ensure uninterrupted trade in remote areas during the period between the delivery of goods,
- target commodity stocks - for the implementation of certain targeted activities.

Inventory management

Of great importance in recent times is the location of commodity stocks. At the moment, most of the inventory is concentrated in retail, which cannot be considered a positive factor.

Commodity stocks should be gradually redistributed between the links of trade in such a way that a large share belonged wholesale trade the following reasons.

The main purpose of the formation of inventories in wholesale trade is to serve consumers (including retailers), and in retailers they are necessary to form a wide and stable assortment to meet consumer demand.

The size of commodity stocks is largely determined by the volume and structure of the turnover of a trade organization or enterprise. Therefore one of important tasks of trade organizations or enterprises — maintaining the optimal proportion between the value of turnover and the size of commodity stocks.

To maintain inventory at an optimal level, a well-established inventory management system is required.

Inventory management means the establishment and maintenance of their size and structure, which would meet the tasks set for the trading enterprise. Inventory management involves:

them rationing - those. development and establishment of their required sizes for each type of commodity stocks;
them operational accounting and control - is conducted on the basis of existing forms of accounting and reporting (account cards, statistical reports), which reflect the balance of goods at the beginning of the month, as well as data on receipt and sale;
them regulation- maintaining them at a certain level, maneuvering them.

At insufficient size stocks, there are difficulties with the commodity supply of the turnover of an organization or enterprise, with the stability of the assortment; excess inventory cause additional losses, an increase in the need for loans and an increase in the cost of paying interest on them, an increase in the cost of storing stocks, which together worsen the overall financial condition of trade enterprises.

Consequently, the issue of quantitative measurement of the value of commodity stocks and the determination of the correspondence of this value to the needs of trade is very relevant.

Inventory indicators

Commodity stocks are analyzed, planned and accounted for in absolute and relative terms.

Absolute indicators are expressed, as a rule, in cost (monetary) and natural units. They are convenient when performing accounting operations (for example, during inventory). However, absolute indicators have one big drawback: they cannot be used to determine the degree to which the size of the commodity stock corresponds to the needs of the development of trade.

Therefore, more widespread relative indicators, allowing to compare the value of the commodity stock with the turnover of trade organizations or enterprises.

The first relative indicator used in the analysis is the amount of inventory, expressed in days of turnover. This indicator characterizes the availability of commodity stocks on a certain date and shows how many days of trade (with the current turnover) this stock will last.

The value of the commodity stock is calculated 3, in days of turnover according to the formula

3 - the size of commodity stocks for a certain date;
T one - one-day turnover for the period under review;
T - the volume of trade for the period under review;
D is the number of days in the period.

The second most important relative indicator characterizing inventories is commodity turnover. Until the moment of sale, any product belongs to the category of commodity stock. From an economic point of view, this form of existence of a commodity is static (physically, it can be in motion). This circumstance, in particular, means that the commodity stock is a changing quantity: it is constantly involved in the turnover, sold, ceases to be a stock. Since inventory is replaced by other batches of goods, i.e. are regularly renewed, they are a constantly existing value, the size of which varies depending on specific economic conditions.

The circulation of goods, the change of the static form of the stock by the dynamic form of commodity circulation constitute the economic content of the process of turnover. Inventory turnover allows you to evaluate and quantify two parameters inherent in inventory: the time and speed of their circulation.

Commodity circulation time - This is the period during which a product moves from production to consumer. The circulation time is made up of the time of movement of goods in various links of commodity circulation (production - wholesale - retail trade).

commodity circulation time, or turnover, expressed in days of turnover, is calculated by the following formulas:

where 3 t.sr - the average value of commodity stocks for the period under review, rub.

The use of the average value of inventory in the calculation is due to at least two reasons.

First, in order to bring to a comparable form data on trade recorded for a certain period, and commodity stocks recorded on a certain date, the average value of commodity stocks for this period is calculated.

Secondly, within each collection of goods there are varieties with different circulation times, as well as random fluctuations in the size of stocks and the volume of trade, which must be smoothed out.

The turnover, expressed in days of turnover, shows the time during which commodity stocks are in circulation, i.e. turns the average inventory. Velocity of commodity circulation, i.e. commodity turnover, or the number of turnovers for the period under review, is calculated by the following formulas:

There is a stable inverse relationship between time and the speed of commodity circulation.

A decrease in time and an increase in the speed of commodity circulation make it possible to carry out a greater volume of trade with a smaller inventory, which helps to reduce commodity losses, reduce costs for storing goods, paying interest on loans, etc.

The value of inventory and turnover are interrelated indicators and depend on the following factors:

internal and external environment of a trade organization or enterprise;
production volume and product quality of industrial and agricultural enterprises;
seasonality of production;
import volumes;
breadth and renewal of the assortment;
links of commodity circulation;
fluctuations in demand;
saturation of commodity markets;
distribution of stocks between wholesale and retail links of trade;
physical and chemical properties of goods that determine their shelf life and, accordingly, the frequency of deliveries;
the price level and the ratio of supply and demand for specific goods and product groups;
the volume and structure of the turnover of a particular organization or trade enterprise and other factors.

Changes in these factors can affect the amount of inventory and turnover, both improving and worsening these indicators.

Different products and product groups have different turnover rates. The share of product groups with a lower turnover rate is higher in inventory and vice versa. The decision to phase out slow-selling product groups and replace them with fast-selling ones seems obvious, however, retailers are not very active in getting rid of slow-selling product groups for the following reasons:

there is no opportunity to change product specialization;
there will be a sharp narrowing of the assortment and circle of buyers;
it is impossible to maintain selling prices at the level of competitors.

This requires systematic control and verification of inventory, i.e. the ability to know and analyze their value at any time.

Methods of analysis and accounting of the value of commodity stocks

In trade, the following methods of analyzing and accounting for the amount of inventory are traditionally used:

Calculation method

Calculation method, at which the value of commodity stocks, commodity turnover and their change are analyzed. Various formulas are used to carry out such an analysis;

Inventory, i.e. continuous counting of all goods, and quantitative assessment if necessary. The data obtained are evaluated in physical terms at current prices and summarized by product groups into a total amount. The disadvantages of this method are the great labor intensity and unprofitability directly for the organization or enterprise, since the enterprise, as a rule, does not function during the inventory. Accounting for the physical movement of goods is time-consuming, but extremely important both for commercial services and for heads of trade enterprises.

The use of two types of accounting (cost and natural) allows you to:

identify which product groups and product names are most in demand, and, accordingly, make reasonable orders,
optimize capital investment in inventory,
make informed decisions on assortment optimization through the purchase of goods;

Removal of residues or operational accounting, i.e. reconciliation by financially responsible persons of the actual availability of goods with the data of commodity accounting. Moreover, not goods are counted, but commodity items (boxes, rolls, bags, etc.). Then, according to the relevant norms, a recalculation is made, the quantity of goods is determined, which is evaluated at current prices. The disadvantages of this method include less accuracy than with inventory;

balance method

balance method, which is based on the use of the balance formula. This method less time-consuming than the others, and allows for operational accounting and analysis of inventories in conjunction with other indicators.

The disadvantage of the balance method is the inability to exclude various unidentified losses from the calculation, which leads to some distortions in the value of inventory. To eliminate this shortcoming, balance sheet data must be systematically compared with inventory and withdrawal data. Using the balance method, it is easy to exercise operational control over the movement of goods. This method is especially effective for automated accounting based on a computer network.

To manage inventory, determine their optimal value, the following are used:

technical and economic calculations using well-known formulas, mathematical methods and models;
a system with a constant order size;
a system with a constant frequency of order repetition;
(S "- S) system.

First group methods is applicable both in retail and wholesale trade. The most well-known method of technical and economic calculations is the sequential determination of the optimal value of commodity stocks at each stage of the distribution of goods, followed by summing up the results obtained for each stage.

Second and third ways are used primarily in retail, as they require constant checks on the availability of goods, which is mainly possible in retail.

The meaning of these methods lies in the fact that in order to bring the value of inventory to the required level, one should order the same amount of goods at any time intervals, as needed, or order the required number of goods at regular intervals.

Fourth way used for inventory management in wholesalers.

In this case, two levels of availability of inventory in the warehouse are set:

S" - the limit level below which the size of commodity stocks does not fall; and
S- maximum level (in accordance with the established design norms and standards).

The availability of inventory is checked at regular intervals and the next order is made if the stock falls below S or S - S.

In the practice of trade, the amount of inventory that you need to have is determined in several ways:

as the ratio of inventory on a certain date to the volume of sales on the same date for the previous period (usually at the beginning of the month);
as the number of trading weeks that the stock will last. The initial data is the intended turnover;
accounting for sales by possibly more fractional product groups. Therefore, in the calculation nodes of stores, cash registers are used, which make it possible to take into account the sale of goods according to several criteria.

In addition to the listed methods of inventory management, there are others, and none of them can be called absolutely perfect. Trade enterprises should choose the one that best suits the conditions and factors of their functioning.

Both actual and planned inventory are shown both in absolute amounts, i.e. in rubles, and in relative terms, i.e. in stock days.

In the process of analysis, the actual availability of stocks of goods should be compared with the standard stocks, both in absolute amounts and in stock days. As a result of this, excess inventories or the amount of non-fullness of the standard are determined, an assessment of the state of commodity stocks is given, and the reasons for deviations of actual stocks of goods from established standards are established.

Main reasons for the formation of excess stocks of goods may be the following: non-fulfillment of trade turnover plans, delivery of goods to a trade organization in quantities exceeding demand for them, violation of the terms of delivery of goods, incompleteness of delivered goods, violation of normal storage conditions for goods, leading to a deterioration in their quality, etc.

We will present the initial data for the analysis of commodity stocks in the following table: (in thousand rubles)

According to this table, we will conclude that the actual inventory is in line with the standard. It must be taken into account that the planned value of commodity stocks in the amount of 3420.0 thousand rubles. was established in accordance with the planned daily sale of goods in the amount of 33.3 thousand rubles. However, the actual daily sale of goods was 34.7 thousand rubles. It follows from this that in order to maintain the increased volume of sales of goods, it is necessary to have a larger amount of commodity stocks than was envisaged by the plan. As a result, the stock of goods at the end of the year must be compared with the actual one-day sale of goods, multiplied by the planned value of stocks in days.

Therefore, in the analyzed trade organization, taking into account the increased turnover, there is an excess inventory in the amount of:

4125 - (34.7 * 103) = 551 thousand rubles.

Now let's look at relative indicators - stocks in days (remains in days of stock). There are two main factors that affect the amount of inventory in days:

change in the volume of trade;
change in the absolute value of commodity stocks.

The first factor has an inverse effect on the amount of stock in days

From the last table it follows that the value of commodity stocks, expressed in days, increased by 14 days. Let us determine the influence of these factors on this deviation.

Due to the increase in the amount of retail turnover, the relative value of current storage inventories is reduced by the value: 3420 / 34.7 - 3420 / 33.3 = -4.4 days.

Due to the increase in the absolute amount of commodity stocks of current storage, the relative value of these stocks increased by 4060/12480 - 3420/12480 = +18.4 days.

The total influence of the two factors (balance of factors) is: - 4.4 days + 18.4 days = +14 days.

So, the stocks of goods, expressed in days, increased solely due to the growth of the absolute amount of stocks. At the same time, the increase in retail turnover reduced the relative value of inventories.

Then it is necessary to establish the influence of individual factors on the value of the average annual stocks of goods. These factors are:

Change in the volume of trade. This factor has a direct impact on the average annual inventory
Change in the structure of trade. If the share of goods with a slow turnover in the total amount of turnover increases, then the stock of goods will increase, and vice versa, with an increase in the share of goods with a faster turnover, the inventory will decrease.
Goods turnover(merchandise turnover). This indicator approximately characterizes the average time (average number of days) after which cash, aimed at the formation of commodity stocks, are returned back to the trading organization in the form of proceeds from the sale of goods.

We have the following values of the goods turnover indicator:

according to the plan: 3200 x 360 / 1200 = 96 days.
actually: 4092 x 360 / 12480 = 118 days.

Consequently, in the analyzed there was a slowdown in the turnover of goods in comparison with the plan for 118 - 96 = 22 days. When analyzing, it is necessary to establish what causes the slowdown in the turnover of goods. Such reasons are the accumulation of excess inventory (as in the example under consideration), as well as a decrease in the amount of turnover (this phenomenon did not take place in the analyzed trade organization)

First, you should consider the turnover for all goods as a whole, and then - for certain types and product groups.

Let us determine by the method of chain substitutions the influence of the above three factors on the value of the average annual stocks of goods. Initial data:

1. Average annual inventory:

according to the plan: 3200 thousand rubles.
actual: 4092 thousand rubles.

2. Retail turnover:

according to the plan: 12,000 thousand rubles.
actually: 12480 thousand rubles.

3. The plan for retail turnover was fulfilled by 104%. turnover is:

according to the plan: 96 days;
actually 118 days.

Payment. Table No. 57

Thus, the average annual stock of goods increased in comparison with the plan by the amount: 4092 - 3200 = + 892 thousand rubles. This happened due to the influence of the following factors:

increase in the volume of trade: 3328 - 3200 \u003d + 128 thousand rubles.
changes in the structure of trade in the direction of increasing the share of goods with a faster turnover in it: 3280 - 3328 \u003d - 48 thousand rubles.
slowdown in the turnover of goods: 4092 - 3280 \u003d +812 thousand rubles.

The total influence of all factors (balance of factors) is: + 128-48 + 812 = +892 thousand rubles.

Consequently, the average annual stock of goods increased due to an increase in turnover, as well as due to a slowdown in the turnover of goods. At the same time, the change in the structure of trade in the direction of increasing the share of goods with a faster turnover in it reduced the value of the average annual stock of goods.

Analysis of the supply of goods by individual suppliers, by type, quantity, timing of their receipt can be carried out as of any date or for any period of time (5, 10 days, etc.).

If for certain suppliers there are repeated facts of violations of the terms of delivery, then the analysis should use information about the claims made against these suppliers and about the measures of economic impact (sanctions) applied to them for violation of the terms of contracts for the supply of goods. When analyzing, it is necessary to assess the possibility of refusing to conclude further contracts for the supply of goods with suppliers who have previously committed repeated violations of the terms of the concluded contracts.

The most important indicators of stocks used in the course of macroeconomics include:
Property (assets) - any source of legal unearned income. Property includes both real assets, for example, real capital (K), and financial assets (stocks, bonds), in addition, property rights and intellectual property are distinguished.
Portfolio of assets - a set of assets owned by an economic entity.
National wealth is the total assets owned by households, firms and the state.
Real money (cash) balances - a stock of means of payment that an economic entity wants to keep in the form of cash.
In addition, the most important macroeconomic indicators include parameters that reflect the state of the economic situation: the interest rate (1), the rate of return of a capital asset (r), the price level (P), inflation (p), unemployment rate (u) and others.
Most macroeconomic parameters have real and nominal values. The price level is used to convert nominal values into their real values.
The change (movement) of the price level is practically carried out through price indices. There are a number of price indices: GNP deflator, consumer price index, producer price index and others. It is of fundamental importance that any price
1 Specifically, disposable income includes government transfer payments to households.
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the index is calculated on a specific set of goods and services. A distinction is made between fixed sets of goods and services and changing sets.
An index built on a fixed set (an index with basic weights) is called the Laspeyras index.
An index built on the basis of a changing set (an index with current weights) is called a Paasche index.
So, if you define:
qi0 - quantity of goods I in the base year;
qit - quantity of good 1 in the current year;
p10 is the price of commodity I in the base year;
p^ is the price of good 1 in the current year, then the price indices can be represented as:
Laspeyras index = Paasche index
1P:CH0 EP0Я0 "
The consumer price index is by its nature a Laspeyras index, the GNP deflator is a Paasche index. In what follows, when speaking of the price index, we will mean the GNP deflator.
GNP in current
GNP deflator = -^-x 10°-
^ * ^ GNP at base period prices
For indicators of the dynamics of the economic situation, for example, for indicators expressing the return on assets, the recalculation of nominal values into real ones is carried out using not the price level, but their growth rates. Thus, the real interest rate is calculated as follows1:
1 + 71 1 + TC
For small interest rates, you can use a simplified formula:
1G \u003d 1 - P.
1 For values r", I, i, expressed in decimal fraction.
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