What are material and technical resources in a company? Management system of material and technical resources of companies: approaches and solutions

The logistics process (MTS) is available in absolutely all companies, regardless of their form of ownership and type of activity. The difference, as they say, is in the details. In some places, stationery and tea bags are purchased once a year; in others, hundreds of people are involved in this process, and the budget for the purchase of material and technical resources (MTR) amounts to billions of rubles.

With all the richness of the spectrum of enterprises where the problem of automating the MTS process is relevant, in this article I would like to focus on enterprises of a certain type. Let us dwell on enterprises where a significant part of the costs of MTS is associated with ensuring repair work. For this type of enterprise, it is extremely important that MTS automation is closely linked with process management automation maintenance and repair (MRO). This is extremely important, since it allows not only to link the volume of planned work and the required materials and materials, but also to have a tool that allows you to quickly recalculate the planned need for materials and materials when the volume of work changes, and vice versa. Ideally, both processes, MTS and MRO, should be automated within a single information system management, built on the basis of EAM (Enterprise Asset Management) or ERP (Enterprise Resource Planning) class software. Next, we will consider the option of using an EAM system, based on the experience of our activities in this area.

So, let's look at automating the MTS process. What is characteristic of this project? When planning the implementation of an EAM system at an enterprise, most often they primarily have in mind the automation of the actual maintenance and repair processes, especially for enterprises where the “repair” budget accounts for up to 30% of all expenses. The task of automating logistics and warehouse management fades into the background.

But at the same time, one of the goals of MRO automation is the ability to get an answer to the question: “Where do we spend the money from the repair fund?” It will be impossible to answer without taking into account MTS processes, since the costs of purchasing materials and spare parts are the most important component of costs.

Setting a simple goal - “indicate the list and quantity of spare parts and materials used in each report on the work performed,” you inevitably encounter a whole bunch of problems: materials and spare parts should only be indicated that were issued to accountable persons for production - how to identify and correlate them with each job, despite the fact that many tens of thousands of jobs are performed at a large enterprise per year? what price should I take into account for each item? how to take into account the amount of materials that were used in parts for several works? (repairmen don’t carry scales with them, they don’t measure how much lubricant was used for each, say, fitting), etc.

And this is just the tip of the iceberg. The following list of typical tasks appears that can be attributed to the MTS functional block at an industrial enterprise:

• Automation of the application campaign for materials and equipment orders. Providing the ability to trace the link “application position - specific work”.
• Automation of warehouse management at all levels, from central warehouses to workshop storerooms and reporting persons.
• Organization of the procurement process for materials and equipment.

What properties of the system will allow you to successfully solve the problems of MTS automation? First of all, the system must have a single directory of materials and materials, common to all subsystems or applications of the information system, including modules that implement the functions of managing maintenance and repair, warehouse and supply. The directory must be integrated with related systems (accounting, for example). The question immediately arises of where exactly this directory should be kept. In the maintenance and repair management system, the materials and equipment directory is used to detailed description the actual composition of the equipment in use, and for this reason the range of the directory here is usually wider than, for example, in the accounting system. The latter uses only the items that have ever been capitalized in warehouses. Therefore, it is most logical for the directory of the maintenance and repair system (EAM system) to be the “main” one, and the directories in “adjacent” systems synchronize the entire directory, or only “their” part. Since different categories of material and technical resources are described by a different set of characteristics, it is necessary that when taking into account material and technical resources they can be divided into categories, assigning to each of them its own set of required attributes. This also includes the possibility of indicating the composition of the materials from which the MTP is made, especially with regard to the content of precious metals. Having this opportunity to easily organize accounting of the content of precious metals and receive necessary analytics by their movement.

Following important property systems is associated with the ability to connect renovation work(planned and completed) with resource supply document positions. This is especially important when preparing an application for materials and materials for the upcoming period, for example, an annual application campaign, when it is necessary to order materials and materials for the work/event plan. The criterion for the optimality of an annual application for materials and equipment can be formulated as follows: “a) there are no planned works for which required quantity materials and equipment, b) in the annual application there are no materials and equipment that would not be tied to a specific work/event.” Since the process of forming the annual requirement for materials and equipment is most often iterative, when departments have to “fit” their request into a given budget, it is advisable to adjust the application by editing the scope of work, with the ability to automatically recalculate the required volume of materials and materials. And for this purpose, the link “MTP-work” is precisely what is needed - if the scope of work is sequestered, then this should be accompanied by the correct removal of the corresponding MTP from the application.

Another opportunity to increase the efficiency of the MTS process is to make it possible to coordinate procurement documents in electronic form. All MTS documents involved in document flow at the enterprise can be divided into two categories: documents that require “live” signatures and those that relate exclusively to internal document flow and do not require “live” signatures. The first includes all “primary” documents relating to the receipt, movement and write-off of materials and equipment. Based on these documents, the accounting department of the enterprise makes entries. The second includes documents that are not the basis for accounting entries, for example, annual applications for materials and materials, applications for receiving materials and materials from warehouses, etc. In the MTS information system it should be possible to enter and configure any number of document types, as well as set up chains for approval for each of them (Fig. 1). For documents that do not require “live” signatures, such approval can eliminate the need to have printed “hard” copies of documents from the system, and for documents where “live” signatures are required, the process of printing a hard copy and collecting signatures can be transferred to the moment when The electronic form of the document has already been approved. This option does not eliminate the need to have a “hard” copy, but the efficiency of the approval process increases. Coordination of documents in electronic form makes it possible to quickly obtain all the necessary information on the material and technical requirements contained in the document. For documents for write-off, this can be a list of works for which the materials and materials data were used; for documents for movement, this can be applications for receiving materials and materials and the balances for this material and materials item in all warehouses of the company, etc.

Rice. 1. Types of documents, setting up approval chains

In the course of automating MTS processes, the need to change the practices adopted at the enterprise inevitably arises. Only by changing processes, taking into account the new opportunities that have emerged, can you get the maximum effect from automation. The essence and depth of these changes vary greatly from enterprise to enterprise and we can only talk about examples that can illustrate this, but it is not a fact that they will correspond to the situation at any enterprise.

Almost all changes in MTS processes at an enterprise as a result of the implementation of an automated system are directly related to the capabilities that the system provides:

• Unified information space - it is possible to maintain a single price directory at the enterprise, which is used to evaluate all applications for materials and equipment. There is no need to search for prices in departments. Applications are priced automatically, without the need to search for information on each item.
• Coordination of MTS documents in electronic form is an exception from some chains of paper copies of documents that are inconvenient to analyze and edit.
• Each planned work is accompanied by information about the necessary materials and equipment for its implementation. An order for materials and equipment according to a work plan can be made for the entire enterprise at once - there is no need to carry out the procedure for collecting information from each of the departments separately, and then “summarizing” the documents.
• Write-off of materials and equipment from work - write-off of materials and equipment occurs only when specific works, including breakdown by inventory numbers, which is usually a “headache” for accounting.

These are the most obvious process changes. In addition to process optimization, the factor of improving process quality is also important. In particular, the efficiency of obtaining information is one of the most important indicators of quality, and its achievement is facilitated by the availability unified directory Material and technical equipment, which is used in all subsystems of the management information system. Thus, if a repair department orders a spare part, you can be sure that this order item will not lose all the necessary attributes that identify it. A striking example is the required accuracy class of a bearing. Often, when paper process order, while maintaining all other attributes (brand, type, etc.), at some stage information about the accuracy class is lost, as a result of which the supplier may not receive the order important characteristic. Or, if the supplier received this information and the bearing was purchased correctly, then information about the accuracy class will not be indicated when it arrives at the central warehouse, and the customer department may not know that the required item has appeared. There are many such examples that can be given.

To illustrate the quantitative parameters of the project, we give an example of automation of MTS processes on Smolenskaya nuclear power plant. The introduction of the MTS subsystem here became a logical continuation and stage of development of the corporate information system for managing maintenance and repairs "Desna-2", as a result of which the MTS subsystem became an integral integral part"Desny-2". Therefore, we will briefly describe the entire project.

Rice. 2. Control of warehouse balances, movement of materials and equipment through warehouses

The project was carried out on the basis of the TRIM EAM system. The scale of the station’s activities in the field of MRO and MTS determined, accordingly, the scale of the project, which can be assessed as large, not yet having analogues in nuclear energy Russia. Project time frame:

• 2003 - work began on the implementation of the information system for managing maintenance and repairs "Desna-2" at the Smolensk NPP.
• 2005 - Desna-2 was put into operation with the following parameters: 540 registered users involved in MRO, about 300 thousand pieces of equipment in the database. All production departments (shops) are connected to the system. The way has been opened to distribute the system to other NPPs of the Rosenergoatom Concern. The stage of system development at SAPP has begun.
• 2007 - work was completed to expand the capabilities of the Desna-2 system in terms of maintenance and repair management, the number of registered users at SAES, taking into account external organizations, also connected to the system, reached 900. The design of the MTS subsystem began.
• 2009 - the MTS IS subsystem was put into operation. Due to the connection of users involved in providing maintenance and repair resources, their total number in the Desna-2 system has reached 1450, all 62 divisions of the SAES are connected to the system.

The technical design for the MTS IS was approved by the customer in mid-2008. In February 2009, testing of the software began to determine its compliance with the technical design. In April 2009, the working group at SAES began preparations for the transition to the MTS IS. In particular, directories of materials and equipment, product groups, etc. were brought into proper condition.

In June-August 2009, the version of the MTS subsystem was put into trial operation. During the trial operation, specialists trained the SAPS working group, and it, in turn, trained 625 users to work in the system directly at the SAPP. Integration with the accounting system "SE-2" was carried out in terms of synchronizing directories, transferring documents of receipt, movement and write-off of materials and equipment to CE-2. The MTS IS was put into commercial operation in December 2009. To date, all users have been connected to working with it, 442 warehouses have been created in the system - from central, workshop, and ending with personal ones.

Conclusion

The effectiveness of implementing MTS management systems is widely described in the literature and articles on this topic. In real projects for large enterprises, the two most tangible effects that appear simultaneously with the launch of the system are the “transparency” of warehouse stocks (Fig. 2) and the ability to trace the dynamics of their changes. For enterprises where warehouses have accumulated huge amount Materials and technical resources are extremely necessary to develop a system of measures to reduce unclaimed reserves. And a working system, in turn, will help increase warehouse turnover and reduce the number of “unliquid items.”

References

1. Ozernov V.N. Russian specifics of enterprise supply automation transport industry// Fleet expert. - 2003. - No. 4. - P.26-27.

2. Molchanov A.Yu., Ozernov V.N. How to organize the supply of an enterprise using B2B technologies // Equipment: market, supply, prices. - 2003. - No. 5. - P.101-103.

3. Iorsh V.I., Antonenko I.N. Implementation of an information system for maintenance and repair: the beginning of the journey // Production Management. - 2009. - No. 5-6. - P.33-37.

4. Evstafiev I.N. Information problems implementation of maintenance and repair management systems // Automation in industry. - 2007. - No. 10. - P. 17-20.

5. Antonenko I.N., Komonyuk O.V. Automation of maintenance and repair at the Smolensk nuclear power plant// Electric stations. - 2006. -№9. - P. 31-36.

(GNP) in accordance with their educational and professional level. This essential element economic potential of the country.

- part of the natural environment used or suitable for use by society for the purpose of satisfying material and spiritual people. Natural resources classified into mineral, land, water, plant and animal, and atmospheric.

Material resources- a set of objects of labor, a complex of things that a person influences in the process and with help in order to adapt them to satisfy their own and use in the process (raw materials).

Energy resources— energy carriers used in production and economic activities. They are classified: by type— coal, oil and oil products, gas, hydropower, electricity; by methods of preparation for use- natural, ennobled, enriched, processed, transformed; by methods of obtaining- from outside (from another enterprise), own production; by frequency of use - primary,

recycled, reusable; by area of ​​use - in industry, agriculture, construction, transport.

Production resources ()- a thing or a set of things that a person places between himself and the object of labor and which serves for him as a conductor of influence on him in order to obtain the necessary material benefits. Instruments of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources is a collective term that refers to those used in primary and auxiliary production. The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals ( chemical production), obtaining wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (production of semi-finished products, components, final finished products). For material resources, additional classification characteristics are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (bodies of rotation - rod, pipe, profile, angle, hexagon, beam, lath); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are broadly classified into the following groups: raw materials(for the production of material and energy resources); materials(for main and auxiliary production); semi-finished products(for further processing); components(for the manufacture of the final product); finished products(to provide consumers with goods).

Raw materials

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, industrial raw materials should be highlighted, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; metallurgical - ores of ferrous, non-ferrous and precious metals; to the mining chemical - agronomic ores (for the production of fertilizers), barite (for producing white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and agriculture); technical - diamonds, graphite, mica; for construction - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Important place in national economy occupies agricultural raw materials. It, in turn, is classified into plant (cereals, industrial crops) and animal (meat, milk, eggs, raw hides, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - procurement raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

Materials

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; to auxiliary - those not included in its composition, but without which it is impossible to conduct technological processes for its production.

In turn, basic and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. In general, materials are classified into metals and non-metals, depending on their physical state - into solid, granular, liquid and gaseous.

Semi-finished products

These are intermediate products that must go through one or more stages of processing before becoming the final product. Semi-finished products are classified into two main groups. The first group includes partially manufactured products within a separate enterprise, transferred by one production division to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

Semi-finished products can be subjected to either one-time processing, after which they are turned into finished products, or multi-operational processing according to developed technological processes.

Accessories

These are finished products that, through cooperation, are supplied by one industrial enterprise to another for the production of the final finished product. The final finished product is actually assembled from the components.

Final finished products

These are produced industrial enterprises goods for industrial or consumer purposes intended for sale to intermediate or final consumers. Individual consumer goods There are long-term (multiple) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources

Waste refers to the remains of raw materials, materials, semi-finished products generated during the production of products or performance of work and which have lost completely or partially their original consumer properties. In addition, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that are no longer in use among the population and have lost their consumer properties as a result of physical or moral wear and tear.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions use. In this regard, it should be noted that with the increase in production volumes of industrial and consumer goods, the volumes of secondary material resources will constantly increase. They have their own classification according to the place of formation (industrial waste,

consumption), application (used and unused), technology (subject to and non-subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition(organic and inorganic), toxicity (toxic, non-toxic), place of use, volume, etc.

Meaning of Resource Classification

Classification of material and technical resources facilitates the selection of necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the cargo (their dimensions, weight, physical condition).

This classification allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when constructing warehouse complexes and terminals. There is an opportunity to choose best option their storage, take into account the impact on environment, create artificial conditions for this.

This allows you to create optimal reserves of material and technical resources, comply with warehouse storage deadlines, timely maneuver inventories, and sell them, linking all links of the overall logistics chain. We are talking about the use of information networks that provide logistics services with initial data for making rational decisions.

Analysis of the provision of material resources and their use

Let's consider the influence of material resources on. All other things being equal, the volume of production will be greater, the better the organization is provided with raw materials, supplies, semi-finished products, components, fuel and energy equivalent to material resources and the better they are used.

The main sources of information for analysis are: explanatory note to annual report organizations, order journal No. 6 for settlements with suppliers for materials, order journal No. 10 for accounting for production costs, statements of materials consumption reports, cutting sheets, receipt orders for materials, limit cards, requirements, materials warehouse cards, book (list) of remaining materials.

The main objectives of analyzing the provision of material resources and their use are the following:

• determining the degree of implementation of the organization’s logistics (support) plan in terms of volume, assortment, completeness and quality of received material resources;
• control over compliance with stock standards and consumption standards of material resources;
• control over the implementation of organizational and technical measures aimed at reducing warehouse stocks of materials and saving on the consumption of material resources in the production process.

The implementation of the logistics plan should be analyzed by the most important types of materials on which product output is most dependent. The volume of supplies (delivery) of material resources to the organization in a given period is equal to the planned need for them to produce the specified volume of products; in this case, the balances of materials in the organization’s warehouse at the beginning and at the end of the period are taken into account. In turn, the planned need for material resources is equal to the number of products manufactured according to the plan, multiplied by the rate of consumption of materials per product.

During the analysis, it is necessary to find out to what extent the planned quantity of imported materials is provided by contracts concluded with suppliers for the supply of these materials, and subsequently to establish how suppliers fulfill their obligations for the supply of material resources.

Let us consider, using an example, the influence on the volume of output of factors of provision of material resources and their use.

The increase in production output was influenced by the following factors related to material resources:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of products, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled timing of their receipt, their range and quality. Failure to comply with all these conditions may negatively affect product output. Then it is necessary to specify the analysis in the context individual species materials. When analyzing their warehouse stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If existing excess inventories can be sold to other enterprises without prejudice to production process, then their implementation should be carried out. If actual inventories are less than normal, it should be determined whether this is causing disruptions in the production process. If not, inventory standards may be reduced. Special attention attention should be paid to identifying stale and slow-moving types of materials in the warehouse stocks that are not used in production and have been in the organization’s warehouse without movement for a long time.

Having studied the state of warehouse stocks of certain types of materials, we should move on to considering their consumption. In this case, you should compare their actual consumption with the consumption according to the business plan, recalculated to the actual volume of production, and identify savings or overconsumption of certain types of materials. It is also necessary to establish the reasons for these deviations. Overconsumption of materials can be caused by the following main reasons: incorrect cutting of materials, replacement of one type, profile and size of material with others due to their lack of stock, non-standard size of material, discrepancy between allowances and dimensions of material, production of new parts to replace rejected ones, etc. It is necessary to establish the reasons for overconsumption material resources in production.

See further:

At the conclusion of the analysis, it is necessary to summarize the reserves for increasing production output associated with material resources.

Reserves for increasing production output:

• reduction of material waste during the production process;
• reduction in the net weight of products due to a revision of their design;
• rational replacement of materials with more efficient materials.

Regulation of any business process gives two important advantages: it allows you to clearly define the process management function (planning, organization, control) and creates the prerequisites for its subsequent automation. This article provides recommendations for the practical preparation of an in-house “Regulation on Management material reserves» with several sections: planning, purchasing, inventory accounting, managing inventory groups, ensuring the inventory management process.

The main task of management and employees of supply services, planning and financial services is effective management movement of material and financial resources - management of supply and sales processes, inventories and working capital invested in these inventories. These services must promptly identify excess stocks of material resources in order to determine the possibility of their sale and warn about the presence and emergence of shortages of inventory items in the enterprise that threaten to disrupt the uninterrupted organization of the production process.

Competent management helps to increase inventory turnover, reduce the level of illiquid stock, and free up cash.

How larger enterprise, the more resources you have to manage, the more noticeable the difficulties in organizing material and technical supply, the more important it is to carry out work to optimize the process of managing materials and equipment.

The inventory management process can be regulated by developing and implementing the “Regulations on the management of material and technical resources” in the company.

This process must be considered holistically, because inventory management is planning, purchasing, inventory accounting, managing inventory groups, and ensuring the inventory management process.

There are probably no universal recipes for writing Regulations on the management of materials and equipment; each industry, each enterprise has its own specifics. Taking into account personal experience development and implementation of the Regulations in a medium-sized, by Russian standards, enterprise, I recommend that when writing the Regulations you adhere to general view the following plan:

1. Inventory planning
   1) Budget planning for materials and equipment
   2) Planning of procurement of materials and equipment
2. Procurement of materials and equipment
   1) Centralized supplies
   2) Deliveries under direct contracts
   3) Organization of tender purchases
   4) Supplies under leasing agreements
3. Inventory accounting
   1) Reception and release of materials and equipment
   2) Classification and valuation of reserves
4. Managing Inventory Groups
   1) Current stock
   2) Safety stock
   3) Transport stock
   4) Technological stock
   5) Preparatory stock
   6) Unliquid inventories
   7) ABC and XYZ analysis
5. Ensuring the inventory management process
   1) Reporting
   2) Software
   3) Security
   4) Personnel training

In general, the inventory management process involves:

• Management of the enterprise - general director, deputy general director on supply issues;
• Logistics Department of the Management Apparatus (OMTS);
• Production departments and services of the company;
• The Materials Supply Department is a specialized division of the company;
• Financial and Economic Service;
• Accounting.

1. Planning of materials and equipment

The first chapter of the Regulations is devoted to planning the inventory acquisition process - budget planning (monetary indicators) and procurement planning (physical indicators).

Rice. 1. Budget planning for materials and equipment

1.1. Budget planning for materials and equipment

The basis of the budget for the supply of material and technical resources is the production program, the program overhaul and the company’s investment program (hereinafter referred to as the Program) (Fig. 1.) The deadline for the formation of the materials and equipment budget is August-September of the year preceding the planning year.

A) Production units (workshops, branches) and production departments of the Management Apparatus, on the basis of the Programs, form a procurement budget for materials and equipment and transfer it to the logistics department (LMTS).

B) The MTS department coordinates with the planning and economic department the cost limits for the acquisition of materials and equipment, and makes adjustments if necessary.

C) The MTS Department transfers the agreed budget and Program indicators to the Materials Supply Department.

Based on the established cost limits for materials and equipment, taking into account the available balances of materials and equipment in warehouses, a supply plan is formed.

The MTS department, together with the Materials Supply Department, creates a monthly financing plan for materials and equipment and equipment, based on delivery and manufacturing dates. When forming a financing plan, the status of settlements with counterparties and expected receivables and payables are taken into account.

If there is a need to adjust the budget, the manager instructs the director of the Materials Supply Department to make appropriate amendments. The Materials Supply Department sends to finance department for approval of changes to the financing plan for materials and equipment. After consideration, the financial department sends an adjusted financing plan to the UMS and OMTS.

1.2. Planning of procurement of materials and equipment

Rice. 2. Planning supplies of materials and equipment

In order to formulate a supply plan for materials and equipment, an application campaign is carried out, which is carried out in one or two stages until November of the year preceding the delivery dates according to the following algorithm:

A) The MTS department, according to the financial plan, provides the Material Supply Department with control figures in in monetary terms on the costs of material resources, and also brings them to the production units of the Company.

B) Production units provide:

To the production departments of the Management Apparatus - object-by-object and summary statements of requirements for materials and equipment and equipment;

To the Materials Supply Department - statements of requirements for materials and equipment agreed with the production departments of the Company.

C) In case of deviation from the planned indicators in the direction of increase, the heads of production departments make adjustments to the supply plan, based on the implementation of the Company’s Programs, highlighting priority types of work.

D) The heads of production departments of the Administration check the content of applications of branches to exclude from them technically or morally outdated items of materials and equipment and provide the Material Supply Department with:

Consolidated requirements for materials and materials in all areas of expenditure;

Distribution of declared materials and equipment by production units of the Company.

D) The Materials Supply Department, on the basis of the documents provided, draws up a preliminary plan for the supply of materials and equipment in nomenclature and cost terms and reconciles it with the completed planned indicators. After approval and adjustment, transfers the preliminary plan for the supply of materials and equipment to OMTS.

E) OMTS checks the preliminary supply plan for materials and equipment for compliance with the financial plan and approves the preliminary supply plan from the General Director of the Company.

G) The supply plan for materials and equipment, broken down by areas of activity and monthly delivery times, indicating the nomenclature, is communicated to the production units of the Company.

2. Procurement of materials and equipment

2.1. Centralized supplies

In some companies that are part of holdings or vertically integrated structures, a significant share of the purchase of material resources is made centrally through the parent company. In this case, in this chapter it is necessary to regulate interaction with a higher organization on the issue of purchasing materials and equipment.

2.2. Deliveries under direct contracts

Every company is in progress production activities deals with tens and hundreds of counterparties who supply the company with inventories. It is necessary to describe the entire range of issues related to the acquisition of materials and equipment under direct contracts with counterparties: search for counterparties, the procedure for concluding contracts, making payments, reconciling cash payments, etc.

2.3. Organization of tender purchases

Tender procurement is mandatory only for government agencies, but is increasingly used in commercial companies.

Organization of tenders allows us to ensure:

• selection of the most preferable conditions for placing orders with possible price minimization;
• objectivity and impartiality of procedures and achieving openness in the process of placing orders for goods, works, services.

Organization tender supplies is based on generally accepted rules established in global procurement practice. The following forms of bidding are used:

• open competition;
• closed competition;
• two-stage competition;
• request for quotations;
• request for proposals;
• placing orders with sole supplier(on a non-competitive basis).

The most preferred procurement method is an open tender.

Placing orders on a tender basis is perhaps a topic for a separate article or a separate regulation.

2.4. Supplies under leasing agreements

Financial leasing is a modern, widespread instrument that allows an enterprise to purchase equipment for borrowed funds, carrying out accelerated depreciation and saving on taxes. At the same time, leasing acquisition is a specific procedure, taking into account the interaction of the lessee with several organizations - a bank, a lessor, an equipment supplier. In the matter of acquisition under leasing, clear interaction between the company’s services is necessary - financiers, accounting, MTS department, production departments. If you plan to purchase equipment on lease, it makes sense to devote a separate chapter of the Regulations to supplies under leasing agreements.

3. Accounting for materials and equipment

This chapter describes the issues of acceptance and release, classification and valuation of inventories.

3.1. Reception and release of materials and equipment

The procedure for accepting and dispensing materials and equipment determines:

• The procedure for accepting and releasing your own materials and materials and equipment of others legal entities accepted for safekeeping.
• Organization of acceptance in terms of quality, quantity and compliance with information in documents.
• The procedure for conducting incoming quality control of goods.
• Movement of goods through central and transit warehouses (if available).
• Procedure for filing claims with suppliers.
• List of documents for recording the acceptance and release of materials and equipment.

3.2. Classification and valuation of reserves

Inventories include assets that meet the requirements of the Regulations on accounting inventories.

The following assets are accepted for accounting as inventory:

• used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
• intended for sale;
• used for the management needs of the organization.

When registering materials, they are valued at the actual cost of their acquisition.

Evaluation of materials and finished products upon their disposal is carried out using the average cost method.

Finished products are valued upon registration at reduced production costs.

Goods purchased for resale are valued when they are registered at the cost of their acquisition, but excluding the costs of their delivery (including loading and unloading), which are charged to selling expenses. Upon disposal, goods are valued using the average cost method.

4. Management of inventory groups

This chapter describes methods for managing inventories in an enterprise. Several groups of industrial inventories are identified, respectively, for each of them its own management strategy is formed.

Types of inventories:

4.1. Current stock- the main type of stock, therefore the norm working capital in the current stock is the main determining value of the entire stock rate in days.

The current production stock is intended for conducting production and economic activities of the company.

The size of the current stock is influenced by the frequency of supplies of materials under contracts with suppliers (supply cycle), as well as the volume of their consumption in production.

The presence of optimal reserves in the enterprise, which can be ensured by organizing management and control over the flow of material and financial resources, the condition and level of reserves, allows the company to operate uninterruptedly with a small amount of “dead” material resources and small amounts of diverted working capital invested in these reserves.

The organization of operational control and management of inventories of material resources is facilitated by the implementation automated systems enterprise management, which allows you to establish accounting for the movement of material resources (receipt, consumption, daily balances). The result of solving the problem according to operational control is to obtain daily (weekly, ten-day, monthly or other periodicity) information about the actual availability of stocks in the warehouses of the enterprise and the degree of their compliance with established standards. This allows for continuous monitoring of their value, promptly and promptly identifying the formation of excess residues or deficits. individual positions, which may disrupt the organization of uninterrupted functioning of the consumer.

Available information about movement, cost, generated regulatory framework on inventories and working capital, etc. for any of the used grades of materials allows you to quickly manage material and financial flows at the enterprise during the year. This information allows you to solve the following set of problems:

• identify scarce positions of material resources;
• select positions of material resources for which excess reserves have formed and can be sold;
• assess the availability of reserves and their structure;
• analyze the structure of working capital at the enterprise;
• determine what and when needs to be ordered, in what volume, the dates of the next orders for the supply of material resources (i.e., create a logistics plan for the next month);
• determine the need for financial resources to ensure the necessary supplies of materials in the planned month, etc.
• The amount of the current stock is determined by the production activity plan (plan commercial activities, capital repairs, investments, etc.) companies.

4.2. Insurance (emergency, warranty) stock- the second largest type of stock, determining the general norm. Safety stock is required at every enterprise to guarantee the continuity of the production process in cases of violation of the terms and conditions of supply of materials by suppliers, transport, or shipment of incomplete batches.

Safety stock is divided into:

• operational;
• irreducible.

Operational reserve intended for use in the current production activities of the enterprise. The release of materials is carried out after agreement with the deputy head of the company in the area of ​​activity.

The operational reserve is set at 60-80% of the insurance reserve.

Minimum stock is intended for use in exceptional cases only.

The minimum stock is 20-40% of the safety stock.

When the level of safety stock decreases below the minimum limit, it is necessary to replenish it to the safety level.

Safety stock materials must be systematically replaced upon expiration date in accordance with technical specifications on them.

It is necessary to record the receipt and expenditure of safety stock at least once a quarter.

Safety stock standards must be approved by the manager (deputy head of the company).

4.3. Transport stock is created for the period of gap between the period of cargo turnover and document circulation. When delivering materials over long distances, the payment deadline for settlement documents is ahead of the arrival date material assets. Transport stock is not established in cases where the deadline for receiving materials coincides with the deadline for payment of settlement documents or is ahead of it.

4.4. Technological stock created for a period of time to prepare materials for production, including time for analysis and laboratory testing. The technological stock is taken into account in general norm unless it is an integral part of the production process.

4.5. Preparatory stock required for the period of unloading, delivery, acceptance and storage of materials, is also taken into account in calculating the stock norms for raw materials, basic materials and purchased semi-finished products. The norms for this time are established for each operation on medium size deliveries based on technological calculations or by timing.

4.6. Unliquid stocks - slow-moving or unsalable inventories.

During the annual inventory process, inventories belonging to this group are determined. Each enterprise decides for itself what criterion is used to classify the stock as illiquid. For example, one option is to consider goods that have been in a warehouse without movement for 12 months to be considered illiquid.

After recognizing a product as illiquid, you can deal with it in one of the following ways:

• Sale.
• Exchange.
• Redistribution (for example, within company branches).
• Donation (providing charitable assistance).
• Write-off and liquidation.

It is necessary to systematically analyze the reasons for the appearance of illiquid assets in order to eliminate these reasons in the future.

It is necessary to reduce investments in slow-moving and non-saleable types of inventory and, perhaps, even stop purchasing them.

There are some exceptions to the asset management policy. Hard-to-sell inventories can be maintained in the following cases:

• They are components necessary for the consumer.
• These are new types of goods that the buyer will definitely buy in the future.
• Demand is expected to continue or increase this type goods.
• Buyers expect that this type of product will always be present and available for immediate purchase and there is no other source to satisfy customers' needs without keeping this product in stock.

4.7. ABC and XYZ analysis

ABC and XYZ analysis is a simple but quite effective tool for inventory management, based on the Pareto principle, better known as the “20 to 80 rule.” XYZ analysis - the study of sales stability - is usually used together with ABC analysis, which makes it possible to highlight the key products for the selling company. Having carried out such an analysis in our company, we received quite unexpected results and made adjustments to the management tactics of some categories of our inventories.

Due to the sufficient number of publications, we omit the details of ABC and XYZ analysis in this article.

5. Ensuring the inventory management process

This chapter describes the supporting functions of the inventory management process.

5.1. Reporting

It is necessary to determine the list and content of current reports for operational management process and a list of reports for the top management of the enterprise for the purpose of adoption management decisions. These could be, for example, the following reports:

• report on balances, receipts and consumption of materials for enlarged items (monthly, quarterly);
• performance report financial plan supplies of materials and equipment (monthly);
• report on received materials and equipment for the reporting period (daily, weekly);
• report on the movement of illiquid assets (monthly, quarterly);
• report on balances, receipt and consumption of materials for safety stock (monthly, quarterly),

as well as any other reports in accordance with the specifics of the enterprise.

5.2. Software

This subsection describes the software used to automate the accounting of a company's inventory, be it the widespread 1C: Warehouse or a complex ERP system with a multi-level territorial distribution. Software used for accounting warehouse operations receipt, expenditure and movement and preparation of data to reflect completed warehouse operations on accounting accounts.

5.3. Security

Security in the field of materials and equipment management includes several points:

• Checking counterparties (suppliers) - determining their financial and commercial reliability, reputation, stability and real possibility of fulfilling contractual obligations.
• Security of cargo and material assets during transportation.
• Warehouse security system (access system, warehouse security, protection against theft and damage, etc.)

5.4. Personnel training

Training of specialists in the field of logistics is carried out with the aim of increasing the efficiency and quality of workers’ work, mastering new methods and skills of working in a market economy and is implemented in accordance with the system of in-house education for managers and specialists.

This subsection covers issues professional retraining and advanced training of specialists. It is necessary to determine priorities, frequency, and possibly a list of educational institutions.

To develop the “Regulations on inventory management” in the company, it is advisable to create working group, consisting of interested specialists under the leadership of the deputy head of the enterprise, who is in charge of supply and logistics issues.

After the development of the “Regulations on Inventory Management”, it is necessary to coordinate it with all divisions of the company involved in the process of planning and use of materials and equipment: financial and economic service, capital construction department, production departments and services, accounting, etc. After approval, the Regulations are approved by order of the head of the enterprise and acquire the status of an administrative document, mandatory for execution.

A systematic vision of the material and materials management process allows for strategic and tactical planning, increasing the efficiency of inventory management, making the material supply system transparent, and improving the quality of the main product.

Acceptance of material resources is one of the most important operations in the process of organizing construction. This responsible operation must be carried out by carefully checking the quantity, completeness, quality and compliance of the design documentation of products arriving at the construction site, as well as by appropriately completing accounting documentation in the prescribed manner.

Accounting and control in logistics is achieved by accurately recording the availability, receipt and consumption of materials.

In the event of a discrepancy between the arrived goods in terms of quantity and quality, according to the documents of the suppliers or transport organization, appropriate acceptance certificates must be drawn up for filing claims with the supplier or transport workers.

Line workers need to timely prepare and submit primary accounting documents (receipt and expense orders, delivery notes, invoices, etc.) to the accounting department of the construction organization.

The accounting department of a construction organization must conduct systematic monitoring of the use of material and energy resources and provide statistical reports on their expenditure to the management of the organization.

The release of building materials to construction sites must be carried out on a strict limit system. It is based on a preliminary calculation based on working documentation and approved production standards for consumption of the required amount of materials for the execution of a particular project. Employees of the UPTK (Management of Production and Technological Equipment) enter this data into a special limit card for the construction of a specific facility, and this limit card is the primary accounting document regulating the release of materials for the entire construction period.

The release of materials in excess of the established limit is permitted only with the permission of the head of the construction organization. Obtaining such permission is associated with the need to identify the reasons for overestimating the limit and, if necessary, imposing punishment on persons who have allowed excessive consumption of materials.

At the end of each month, the site manager (foreman) must submit to the accounting department of the construction organization a material report on the consumption of building materials in accordance with the physical volume of work performed and the established production standards for the consumption of materials.

The release of materials into production means their release from the organization's warehouse (shops) directly for the manufacture of products (performance of work, provision of services), as well as the consumption of materials for the management needs of the organization.

The release of materials to the warehouses of departments (shops) of the organization and to construction sites is considered as internal movement.

As materials are released from departmental warehouses (shops) to workplaces, they are written off from material asset accounts and credited to the corresponding production cost accounts. The cost of materials released for administrative needs is charged to the appropriate accounts for accounting for these expenses.

The primary accounting documents for the release (consumption) of materials from the organization's warehouses to the organization's divisions (shops) are the limit card, the demand invoice, and the invoice.