Development ofindicatorsfor effective use of interimmaterial resources
Abstract
The article provides the developed methodology of the midterm evaluation of the efficiency of use of material resources. Proposed system of indicators for tracking and monitoring of the efficiency of the production process. The author analyzes literary sources on the problem of the estimation of efficiency of use of material resources, we study the opinions of economists. The author summarizes the observational information and provides conclusions expressed in the reflection of the urgency of forming the system of the midterm evaluation of the efficiency of use of material resources. the traditional system assessment, the method of using of which is presented in the works of scientists, does not contain indicators reflecting the interim targets with the aim of forming a preliminary picture of the future condition of efficiency of use of material resources, on the basis of the quarterly rate of change of the level of material consumption, comparing them to the beginning and end of the time period, the balance of the stock of material resources, mapping the rate of change of the volume of production and the rate of change of material costs, matching the pace of change of volume of purchases of material resources and the pace of changes in the value of material resources, the Author proposes indicators: the rate of change of material capacity for 4 quarter, comparison of the rates of change in material consumption in the 1st and 4th quarters, the balance of the stock of material resources, the rate of change of the volume of production and material costs by quarter, the comparison of the rate of change of volume of purchases of material resources with the pace of changes in the value of material resources by quarter. The theoretical significance of the test is to use the author of the material as an additional reading course of lectures on economic subjects, practical significance – the inclusion of a set of indicators developed as a tool evaluating the effectiveness of the use of material resources existing material-intensive enterprises.
About the Author
V. V. Klimuk
The Immanuel Kant Baltic Federal University, Kaliningrad
Russian Federation
Russian Federation
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Review
For citations:
Klimuk V.V. Development ofindicatorsfor effective use of interimmaterial resources. World of Economics and Management. 2014;14(1):101–106. (In Russ.)
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