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A multi-product model to manage inventory with even frequency of delivery

Mitsel' A.A. National Research Tomsk Polytechnic University, Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russian Federation ( maa@asu.tusur.ru )

Alimkhanova D.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( dada93@mail.ru )

Journal: Economic Analysis: Theory and Practice, #40, 2015

Subject Inventory management in retail business enables to curb expenditure, increase profits and release the working capital. Material procurement under conditions of tight resources continues to be significant, despite abundant literature on the subject. The study focuses on the developing a model enabling to build up inventories and provide more cost savings as compared to the model by the Kulakovs.
     Objectives The objectives are to build a multi-product model to manage inventory with even and discretionary frequency of delivery and minimum working capital, to analyze and compare it with the Kulakovs' model, and to perform the model testing based on real data.
     Methods We assume that at the beginning of the cycle, only the first resource is purchased in full, others only partially, with subsequent additional purchasing during the cycle. The model's basis is accounting equations at the initial point and at additional purchases of required resources.
     Results We have built a multi-product model of inventory management with even and discretionary frequency of delivery. We compare it with the Kulakovs' model and test on real data of TOO SP VG-Plast Company (Semei, Republic of Kazakhstan).
     Conclusions
The offered model allows saving up to 30% of working capital versus the Kulakovs' model. The normalizing coefficient's limit value under our model is 0.368, whereas under the Kulakovs' model, it is 0.5. The test shows that using our model to buy additional resources within the cycle results in up to 50% of saved current assets.


Formation of strategy for an enterprise production stocks management on the basis of the matrix of ABC*XYZ analysis

Kulakova Iu.N. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: Financial Analytics: Science and Experience, #20, 2014

The article provides an expanded classification of an enterprise production stocks on the basis of the specified matrix of , as well as also elaborates the set of recommendations about formation of stockpile management strategy on its basis.


Study of normalization factor behavior in a multiproduct inventory model for delivery of two kinds of goods with multiple periodicities

Kulakova I.N. PhD in Economics, Associate Professor of the Department of Financial Management and Accounting, Ural Social and Economic Institute, (branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. PhD in Technical, Associate Professor, head of the of the Department of Financial Management and Accounting, Ural Social and Economic Institute, (branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2014

In article the behavior of minimax value of a normalizing multiplier depending on frequency rate of the periods of deliveries and a ratio of costs of parties of deliveries in multigrocery model of stockpile management with restriction of working capital for two types of goods is investigated.


Multi-product model of control of the reserves of enterprise with the deliveries to the equal periodicity

Kulakov ?.B. PhD of Technical Sciences, Associate Professor, Head of the Department of Financial Management and Accounting, the Ural Social and Economic Institute (branch) of the Academy of Labor and Social Relations ( Kul197020@mail.ru )

Kulakova Y.N. PhD of Economics, Associate Professor, the Department of Financial Management and Accounting, the Ural Social and Economic Institute (branch) of the Academy of Labor and Social Relations ( Kulakova174@mail.ru )

Journal: Economic Analysis: Theory and Practice, #29, 2013

In the article formulas for calculation of value of a normalizing multiplier locate in multiproduct model of stockpile management of the enterprise with the limitation on the size of working capital for two variants of the model: at equal frequency and identical cost of parties of deliveries of goods of different types, and at equal frequency and any cost of parties of deliveries are revealed.


Classification and analysis of strategies for the formation of circulating assets of the enterprise

Kulakova J.N. associate professor of chair «Financial Management», Ural Socio-Economic Institute of Academy of Labour and Social Relations ( Kulakova@74.ru )

Kulakov A.B. associate professor of chair «Financial Management», Ural Socio-Economic Institute of Academy of Labour and Social Relations ( Kul197020@mail.ru )

Meshkovoy N.P. associate professor ( Nik.Meshkovoy@mail.ru )

Journal: Finance and Credit, #30, 2010

In the theory of financial management there are three different strategies for the formation of circulating assets of the business - aggressive, conservative and moderate (compromise). The lack of formalized specifications of these strategies makes their practical use difficult. In this paper, based on strict mathematical relationships are developed more comprehensive classification of the formation of current assets of the firm to accurately assess and evaluate the existing business strategy and further to develop recommendations for its improvement.


Developing the method for calculating the average period of turnover of the entity's inventories-in-progress

Kulakova Yu.N. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: International Accounting, #27, 2015

The average period of turnover of the entity's inventories-in-progress is basically regarded as the ratio of the average value of inventories-in-progress times the period duration and the cost for the period in question. This methodological approach gives a computation formula only, but fails to establish functional relation between the average time for turnover of the entity's inventories-in-progress and indicators that influence this time. The proposed technique allows calculating the average inventory-in-progress turnover period on the basis of the entity's operational management accounting data. It also enables to identify factors influencing the duration of the average inventories-in-progress turnover period and find resources and reserves to reduce it.


Development of methodology for calculating the average period of turnover of stocks of finished products of company

Kulakova J.N. PhD in Economics, Associate Professor of the Department of Financial Management and Accounting, the Ural Socio-Economic Institute of the Academy of Labor and Social Relations (Moscow) ( Kulakova174@mail.ru )

Kulakov A.B. PhD of Technical Sciences, Associate Professor, Head of the Department of Financial Management and Accounting, the Ural Socio-Economic Institute of the Academy of Labor and Social Relations (Moscow) ( Kul197020@mail.ru )

Journal: Financial Analytics: Science and Experience, #37, 2013

The average period of finished goods stocks turnover, as a rule, is defined as the relation of product of average cost of stocks and durations of the investigated period of time to gain size for the investigated period. This methodical approach gives only the calculation formula, but does not establish functional dependence of the average period of payment on indicators influencing it. The technique offered in article allows calculating the average period of finished goods stocks turnover of the enterprise according to its administrative account, to establish the factors influencing duration of the average turnover period of stocks, and to reveal reserves for its reduction.


Method of calculating the average turnover period of incoming inventory enterprise

Kulakova Iu.N. PhD in Economics, Associate Professor of the Department of Financial Management and Accounting, the Ural Social and Economic Institute (branch) of the Academy of Labor and Social Relations ( Kulakova174@mail.ru )

Kulakov A.B. PhD in Technical Sciences, Associate Professor, Head of the Department of Financial Management and Accounting, the Ural Social and Economic Institute (branch) of Labor and Social Relations ( Kul197020@mail.ru )

Journal: Financial Analytics: Science and Experience, #46, 2013

The average period of a turn of entering stocks of the enterprise, as a rule, is defined as the relation of work of average during the cost of stocks and duration of the studied period of time to prime cost size for the studied period. This methodical approach gives only a settlement formula, but does not establish functional dependence of the average period of a turn of entering stocks of the enterprise on indicators influencing it. The technique offered in article allows calculating the average period of a turn of entering stocks of the enterprise for data of its expeditious management accounting, to establish the factors influencing duration of the average period of a turn of stocks, and to reveal reserves for its reduction.


Development of the method of calculating the average period of stocks turnover of an enterprise in an unfinished production

Kulakova Iu.N. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: Financial Analytics: Science and Experience, #26, 2014

The average period of the turnover of an enterprise in an unfinished production generally is defined as the ratio between the average value of work in progress and the duration of the period of time to the largest cost during the study period. This methodological approach gives only the calculated formula, but does not establish the functional dependence of medium time of turnover of an enterprise in an unfinished work from affecting it performance. The proposed in the article technique allows calculating the average inventory turnover period of an enterprise in an unfinished production according to its operational management accounting, also it enables to identify factors affecting the duration of the average stock turnover period and to identify the reserves to reduce it.


Theoretical framework for developing a strategy of industrial enterprise's operating activities

Kulakova Yu.N. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Finansist_97@2074.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2018

Importance The article explores operating activities of industrial enterprises as an object of strategic management.
Objectives The purpose of the study is to develop theoretical framework for strategy formation of industrial enterprise's operating activities on the basis of quantitative criteria.
Methods We offer a theoretical approach to the strategy formation, which rests on the classification developed on the basis of additive production function. The approach is characterized by presence of quantitative indices setting the goals for the enterprise.
Results We offer a classification of activities of an industrial enterprise on the basis of a number of attributes, define the strategy of operating activities and its purpose. We also present our own approach to operating activities strategy formation of the industrial enterprise. The findings can be used for planning the operating activities of industrial enterprises to harmonize their general and operational strategies. The proposed approach to the classification of operating activities strategies enables to evaluate the efficiency of enterprise's strategy and develop recommendations for its enhancement.
Conclusions The paper provides a rationale for the strategy of operating activities as an element of the strategic management system of the industrial enterprise, and offers a theoretical approach to the said strategy formation and adjustment.


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