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
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.
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