Improving material management. Material management. The principle of pay according to work - the chance to receive high wages and profits is the driving force behind the market economy. For a worker or employee, this means a possibility

Work description

Currently, commercial relations are formed in a highly competitive, uncertain and volatile market environment. In order to achieve success in entrepreneurial activity, it is no longer enough to use only marketing approaches; it requires the use of modern highly effective methods and methods of managing streaming processes. The most progressive scientific and applied direction in this area is logistics.

Introduction
4
1 Basic concepts in logistics materials management
6

6
1.2 The concept of material flow
13
1.3 Types of material flows
15
2 Analysis of economic activity of LLC "Bukvitsa"
19
2.1 Organizational and economic characteristics of LLC Bukvitsa
19
2.2 Analysis of key economic indicators
22
2.3 Problems in the enterprise
28
3 Development of directions for increasing the efficiency of material flow management LLC Bukvitsa
31
3.1 Measures to improve the efficiency of material flow management
31
3.2 Evaluation of the effectiveness of the proposed measures
35
Conclusion
37
Bibliographic list

Files: 1 file

Coursework on logistics.

Topic: Material management.

ESSAY

Course work contains 40 pages, 3 figures, 11 tables, 23 sources.

LOGISTICS, LOGISTICS FUNCTIONS, MATERIAL FLOWS, TYPES OF MATERIAL FLOWS, COMPETITION

Object of research: LLC "Bukvitsa".

The purpose of the work is to analyze the theoretical and methodological principles of material flow management for a retail trade enterprise and to develop measures aimed at improving the efficiency of material flow management.

The work considers concepts such as logistics, logistic functions, material flows and their types. Also in the work was carried out an analysis of the financial and economic activities of LLC "Bukvitsa". In the work, an event was developed aimed at improving material flow management, as well as an analysis of the effectiveness of the proposed event. The analysis showed that the proposed measure is effective.

Introduction
1 Basic concepts in logistics materials management
1.1 Definition of logistics
1.2 The concept of material flow
1.3 Types of material flows
2 Analysis of economic activity of LLC "Bukvitsa"
2.1 Organizational and economic characteristics of LLC Bukvitsa
2.2 Analysis of key economic indicators
2.3 Problems in the enterprise
3 Development of directions for increasing the efficiency of material flow management LLC Bukvitsa
3.1 Measures to improve the efficiency of material flow management
3.2 Evaluation of the effectiveness of the proposed measures
Conclusion
Bibliographic list

INTRODUCTION

Logistics - material flow management in the areas of production and circulation.

The growing interest on the part of entrepreneurs in logistics is due to the potential for increasing the efficiency of the functioning of material-carrying systems. Practice shows that companies using logistics have achieved advantages over competitors and significantly increased profits by reducing costs associated with reducing production costs in the field of resource potential. The passage of goods through various technical operations of the production process takes about 90% of all time costs. The use of logistics can significantly reduce the time interval at all stages of the production cycle. Time reduction occurs primarily in the production process between the acquisition of raw materials and materials and the delivery of the finished product to the consumer.

The efficiency of the functioning of an enterprise using logistics is achieved mainly due to:

- a sharp decrease in the cost of goods;

- increasing the reliability and quality of supplies.

The peculiarity of logistics lies in the systematic consideration of the totality of all links of the production process from the standpoint of a single material production chain, which is called the "logistics system". The interaction of individual links in this chain is carried out at the technical, technological, economic, financial, methodological and other levels of integration. Reducing resource costs and minimizing time costs is achieved by optimizing end-to-end management of material and information flows.

But there are many ways to manage these material flows.

1 BASIC CONCEPTS IN MATERIAL FLOW MANAGEMENT LOGISTICS

Definition of the concept of logistics

In domestic and foreign economic literature, one can find a broader interpretation of the concept of logistics, in which the control object is not limited to the material flow. Today, logistics include the management of human, energy, financial and other flows that take place in economic systems. Terms such as banking logistics, information logistics and a number of others have appeared.

The expansion of the scope of application of logistics, which is observed in the 80s and, especially, in the 90s, is explained, first of all, by the development of material flow management methods. Naturally, in this case, the idea and method of logistics begin to go beyond the management of material flows and be applied in a broader sense. However, the main potential of logistics lies in the rationalization of material flow management.

Material management in economic systems is, of course, a complex process. In addition to direct operations with material flow (loading, unloading, transportation, etc.), it includes:

- various commercial operations, as a result of which there is an agreement between the parties on the passage of flows and on their parameters;

- search for rational forms of freight forwarding services for consignees;

- determination of the optimal paths along which material flows should go, as well as places where they will temporarily accumulate, as well as many other types of work.

Material flow management, like any other object, consists of two parts:

- decision-making;

- implementation of the adopted decision.

In order to make informed decisions about materials management, certain knowledge is required. Activities for the development of this knowledge are referred to as logistics; accordingly, a large group of definitions interprets logistics as a science or scientific direction:

Logistics is an interdisciplinary scientific direction directly related to the search for new opportunities to increase the efficiency of material flows.

How the science of logistics sets and solves the following tasks:

- demand forecast and, on its basis, inventory planning;

- determination of the required production and transport capacity;

- development of scientific principles for the distribution of finished products based on optimal management of material flows;

- development of scientific foundations for the management of transshipment processes and transport and storage operations at points of production and at consumers;

- construction of various options for mathematical models of the functioning of logistics systems;

- development of methods for joint planning, supply, production, warehousing, sales and shipment of finished products, as well as a number of other tasks.

The knowledge generated by science allows you to make informed decisions in the field of material flow management. For the practical implementation of the decisions made, specific actions are needed. Therefore, another group of definitions considers logistics as an economic activity.

Logistics is a direction of economic activity, which consists in the management of material flows in the spheres of production and circulation.

Consider a schematic diagram of an end-to-end material flow - the main object of logistics, starting from the primary source of raw materials up to the final consumer (Figure 1). The entire path of movement of materials in this diagram can be divided into two large sections:

- in the first section, products for industrial and technical purposes are moving;

On the second - consumer goods. The qualitative composition of the stream changes as it moves along the chain. Initially, between the source of raw materials and the first processing plant, as well as between different industries, there are, as a rule, mass homogeneous cargoes. At the end of the chain, the material flow is represented by a variety of ready-to-consume goods. Material flows also take place within individual industries. Here, between workshops or inside workshops, various parts, blanks, semi-finished products are moved.

Product flow control Control

Industrial and technical distribution of goods

direction

Logistics

Materials management

Figure 1 - Scheme of material and information flows

In the course of the logistics process, the material flow is brought to the enterprise, then its rational promotion through the chain of warehouse and production sites is organized, after which the finished product is brought to the consumer in accordance with the order of the latter.

The listed types of activities for the management of different quality material flows constitute the content of logistics, which the terminological dictionary of the same name defines as follows: logistics is the science of planning, control and management of transportation, warehousing and other material and intangible operations performed in the process of bringing raw materials to manufacturing enterprise, intra-plant processing of raw materials, materials and semi-finished products, bringing finished products to the consumer in accordance with the interests and requirements of the latter, as well as transfer, storage and processing of relevant information.

This definition, as follows from its content, treats logistics as a science. As an economic activity, logistics is presented in the following definition: logistics is the process of managing the movement and storage of raw materials, components and finished products in economic circulation from the moment of payment of money to suppliers until the moment of receiving money for delivering finished products to the consumer (the principle of payment of money - receipt of money).

This interpretation of the concept of logistics is more common in foreign literature.

At first glance, logistics somewhat simplifies economic processes, focusing only on material flows. However, such a simplification makes it possible to set and solve the tasks of end-to-end monitoring of the movement of goods, starting from the primary source of raw materials through all intermediate processes up to reaching the end consumer. Abstraction from a number of factors and the allocation of material flow as an object of research and management makes it possible to design end-to-end logistics chains, to study and predict their behavior, while significantly reducing the dimension of modeling problems, and also opens up new possibilities for a formalized study of economic processes.

A logistics object can be viewed from different points of view: from the position of a marketer, a financier, a planning and production management manager, a scientist. This explains the variety of definitions of the concept of logistics. Analysis of foreign and domestic literature has shown that today logistics is understood as:

- a new direction in the organization of the movement of goods;

- the theory of planning various flows in human-machine systems;

- a set of various types of activities in order to obtain the required amount of cargo in the right place at the right time with minimal costs;

- integration of transportation and production processes;

- the process of planning costs for the movement and storage of goods from production to consumption;

- the form of management of the physical distribution of the product;

- efficient movement of finished products from the place of production to the place of consumption;

- a new scientific direction associated with the development of rational methods for managing material and information flows;

The science of the rational organization of production and distribution. A number of definitions emphasize the high importance of creativity in solving logistics problems: logistics is the art and science of determining needs, as well as acquiring, distributing and keeping in working order throughout the life cycle of everything that provides these needs.

In the process of managing material flows in the economy, many different problems are solved. These are the tasks of forecasting demand and production, and, consequently, the volume of traffic; determining the optimal volumes and directions of material flows; organization of warehousing, packaging, transportation and many others. Consider who solves these tasks.

Material flows are formed as a result of the activities of various enterprises and organizations that produce and consume certain products, provide or use certain services. At the same time, the following enterprises and organizations play a key role in material flow management:

- public transport companies, various forwarding companies;

- wholesale enterprises;

- commercial intermediary organizations;

- manufacturing enterprises, whose warehouses for finished products perform various logistic operations.

By the efforts of these enterprises and organizations, material flows are formed, the process of goods movement is directly carried out and controlled.

Each of the listed participants in the logistics process specializes in the implementation of a group of logistics functions. In this case, the term "function" in what follows will mean a set of actions that are homogeneous from the point of view of the goal of these actions, and noticeably different from another set of actions that also have a specific goal. Logistic function is an enlarged group of logistic operations aimed at realizing the goals of the logistic system.

C O D E R Z A N I E

Introduction …………………………………………………………………… .2

1. Materials management systems ………………………… 4

1.1. Pushing material management system …… ..7

1.2. Pulling material management system ... ... ... ... 9

1.3. Logistic concept RP …………………………………… 10

1.4. Logistic concept "just-in-time" ……………………… ..16

1.5 KANBAN System ……………………………………………… ... 18

1.6 ORT system …………………………………………………… .21

2. Inventory management in the enterprise using XYZ analysis ……… 22

2.1. Differentiation of the company's inventory into groups X, Y, Z ... 23

Conclusion ………………………………………………………………… 27

References ……………………………………………………… ... 27

INTRODUCTION

In recent years, significant changes have taken place in the sphere of commodity circulation in a number of countries. In conditions when the growth of production volumes and the expansion of intra-national and microeconomic relations led to an increase in the costs of the sphere of circulation, the attention of entrepreneurs focused on the search for new forms of optimizing market activities and reducing costs in this area. In economic practice, new methods and technologies for the delivery of goods began to be used. They are based on the concept logistics .

Logistics(from the Greek word "logistike", which means the art of calculating, reasoning) is the science of planning, organizing, managing, controlling and regulating the movement of material and information flows in space and in time from their primary source to the final consumer.

Logistics covers the entire scope and range of activities of the enterprise and at all stages of production development seeks to reduce costs and release products of a given quantity and quality in a timely manner and in a specified place.

Due to the rapid changes in market conditions, enterprises focused on a logistics organization have the predominant ability to adapt the system to environmental conditions.

In modern conditions, several types of logistics are distinguished: production, purchasing, distribution, information, transport, service logistics, etc.

One of the central links of the logistics system can be called production logistics, since thanks to production, the purchase of raw materials and materials is carried out, and subsequently the distribution of finished products.

The logistics concept of organizing production includes the following basic provisions:

· Refusal from surplus stocks;

· Refusal from excessive time for performing basic and transport and storage operations;

· Refusal to manufacture series of parts for which there is no order from buyers;

· Elimination of equipment downtime;

· Obligatory elimination of marriage;

· Elimination of irrational intra-plant transportation;

· Transformation of suppliers from an opposing side into benevolent partners.

In contrast to the logistics, the traditional concept of organizing production involves:

· Never stop the main equipment and maintain a high utilization rate at all costs;

· Make products in as large batches as possible;

· Have the largest possible supply of material resources “just in case”.

The purpose of this work is :

Study of material management systems at the enterprise.

Main goals :

1. Application of progressive ways to optimize production processes based on a logistic approach.

2. Inventory management in the enterprise using XYZ analysis.

1. MATERIAL FLOW CONTROL SYSTEMS

The material management system is understood as an organizational mechanism for the formation of planning and regulation of material flows within the intra-production logistics system.

A flow is a collection of objects perceived as a whole, existing as a process at a certain time interval and measured in absolute units for a certain period. Flow parameters are parameters that characterize the ongoing process. The main parameters characterizing the flow are: its initial and final points, trajectory of movement, length of the path (measure of trajectory), speed and time of movement, intermediate points, intensity.

By the nature of the generating objects, the following types of flows are distinguished: material, transport, energy, money, information, human, military, etc., but for logistics from the listed ones, material, information and financial are of interest.

The concept of material flow is key in logistics. Material flows are formed as a result of transportation, storage and performance of other material operations with raw materials, semi-finished products and finished products - from the primary source of raw materials to the end consumer. Material flows can flow between different enterprises or within one enterprise.

Material flow is a product (in the form of goods, parts, inventory), considered in the process of applying to it various logistic (transportation, warehousing, etc.) and (or) technological (machining, assembly, etc.) operations and attributed to a certain time interval. The material flow is not on a time interval, but at a given moment in time passes into the material stock.

The material flow is characterized by a certain set of parameters:

· Nomenclature, assortment and quantity of products;

· Overall characteristics (volume, area, linear dimensions);

· Weight characteristics (total weight, gross weight, net weight);

· Physical and chemical characteristics of the cargo;

· Characteristics of containers (packaging);

· Conditions of contracts of purchase and sale (transfer of ownership, delivery);

· Conditions of transportation and insurance;

· Financial (cost) characteristics;

· Conditions for performing other physical distribution operations related to the movement of products, etc.

The material flow on its way from the primary source of raw materials to the final consumer passes through a number of production links. Material flow management at this stage has its own specifics and is called production logistics.

The tasks of industrial logistics relate to the management of material flows within enterprises that create material goods or provide such material services as storage, packing, hanging, stacking, etc.

Logistics systems considered by production logistics are called intra-production logistics systems. These include: industrial enterprise; wholesale enterprise with warehouse facilities; junction cargo station; a nodal seaport, etc. Intra-production logistic systems can be considered at the macro and micro levels.

At the macro level, intra-production logistics systems act as elements of macrological systems. They set the rhythm of the work of these systems, they are the sources of material flows. The ability of macrologistic systems to adapt to environmental changes is largely determined by the ability of the intra-production logistics systems included in them to quickly change the qualitative and quantitative composition of the output material flow, i.e., the assortment and quantity of products produced. High-quality flexibility of in-house logistics systems can be ensured through the availability of universal service personnel and flexible production. Quantitative flexibility is also provided in a variety of ways. For example, in some enterprises in Japan, the main staff is no more than 20% of the maximum number of employees. The remaining 80% are temporary workers. Moreover, up to 50% of the number of temporary workers are women and pensioners. Thus, with a headcount of 200 people, the enterprise can supply up to 1000 people for the execution of an order at any time. The manpower reserve is supplemented by an adequate supply of equipment.

At the micro level, intra-production logistics systems are a number of subsystems that are in relationships and connections with each other, forming a certain integrity, unity. These subsystems: purchasing, warehouses, stocks, production services, transport, information, sales and personnel, provide the entry of material flow into the system, passage within it and exit from the system. In accordance with the concept of logistics, the construction of intra-production logistics systems should ensure the possibility of constant coordination and mutual adjustment of plans and actions of supply, production and sales links within the enterprise.

When demand exceeds supply, it can be assumed with sufficient confidence that a batch of products manufactured taking into account market conditions will be sold. Therefore, the priority is given to the goal of maximum equipment utilization. Moreover, the larger the batch produced, the lower the unit cost of the product will be. The task of implementation is not in the foreground.

The situation changes with the arrival of the buyer's “dictate” to the market. The task of selling a manufactured product in a competitive environment comes out on top. The volatility and unpredictability of market demand makes it impractical to create and maintain large stocks. At the same time, the production worker no longer has the right to miss a single order. Hence the need for flexible production facilities that can quickly respond to production to the emerging demand.

Reducing the cost in a competitive environment is achieved not by increasing the size of the produced lots and other extensive measures, but by the logistic organization of both individual production and the entire distribution system as a whole.

There are several materials management systems:

· MRP - planning material requirements;

· DRP - resource allocation planning;

· JIT - management of material and information flows on the principle of "just in time";

· KANBAN - information support for the operational management of material flows on the principle of "just in time";

· OPT - optimized production technology.

1.1. Pushing system

Pushing system is a production organization system in which the objects of labor arriving at the production site are not ordered directly by this site from the previous technological link. The material flow is “pushed out” to the recipient by the command arriving at the transmitting link from the central production control system (Fig. 1).

Legend:

Rice. 1. A schematic diagram of a pushing material flow management system within the intra-production logistics system

Pushing models of management, flows are characteristic of traditional methods of organizing production. The possibility of their application for the logistics organization of production appeared in connection with the massive distribution of computer technology. These systems, the first developments of which date back to the 60s, made it possible to coordinate and promptly adjust the plans and actions of all divisions of the enterprise - supply, production and sales, taking into account constant changes in real time.

Pushing systems capable of using microelectronics to link a complex production mechanism into a single whole and maximize the use of workers and equipment in production. However, in the event of a sharp change in demand, the use of a "push" system leads to the creation of excess stock and "overstocking" due to the lack of the ability to "reschedule" production for each stage. The parameters of the material flow “pushed out” to the section are optimal to the extent that the control system is able to take into account and evaluate all the factors influencing the production situation in this section. However, the more factors for each of the numerous areas of the enterprise must be taken into account by the control system, the more perfect and expensive must be its software, information and technical support.

1.2. Pulling system material management.

Another option is based on a fundamentally different method of material flow management. It bears the name "Pulling system" and is a production organization system in which parts and semi-finished products are fed to the next technological operation from the previous one as needed.

Here, the central control system does not interfere with the exchange of material flows between different parts of the enterprise, does not set current production targets for them. The production program of a separate technological link is determined by the size of the order of the next link. The central control system sets the task only for the final link of the production technological chain. The pulling system involves maintaining a minimum level of inventory at each stage of production and movement of the order from the next section to the previous one. The subsequent section orders the material in accordance with the rate and time of consumption of its products. The work schedule is established only for the consumer site (workshop). The manufacturing site does not have a specific schedule and plan and works in accordance with the received order. In this way, only those parts are manufactured that are really needed and only when the need arises.

In order to understand the mechanism of functioning of the pulling system, let us consider an example (Fig. 2).

Legend:

Material flow, Information flow

Rice. 2 Pulling material flow management system within the intra-production logistics system

Let's say an enterprise has received an order for the manufacture of 10 product units. The control system transfers this order to the assembly shop. The assembly shop, in order to fulfill the order, requests 10 parts from shop No. 1. Having transferred 10 parts from its stock, shop No. 1, in order to replenish the stock, orders ten blanks from shop No. 2. In turn, shop No. 2, having transferred 10 blanks, orders materials from the raw materials warehouse for the production of the transferred quantity, also with the aim of restoring the stock. Thus, the material note is "drawn out" by each subsequent link. Moreover, the personnel of a separate workshop are able to take into account much more specific factors that determine the size of the optimal order than the central control system could do.

1.3. Logistic concept RP

One of the most popular logistics concepts in the world, on the basis of which a large number of logistics systems have been developed and operate, is the concept of "Requirements / resourceplanning" - RP ("Requirements / Resource Planning").

The basic systems based on the RP concept in production and supply are MRPI / MRPII systems - "Materials / manufacturingrequirements / resourceplanning" and in distribution (distribution) - DRPI / DRPII - "Distributionrequirements / resourceplanning "(Product / resource allocation planning systems). MRP and DRP are both push control systems. Although the logistics concept of RP itself was formulated a long time ago (from the mid-1950s), it was only with the advent of high-speed computers that it was put into practice, and the revolution in microprocessor and information technologies stimulated the rapid growth of various applications of RP systems in business.

System MRP

The MRPI system was developed in the United States in the mid-1950s, but it was not until the 1970s that it became widespread in both the United States and Europe. According to the definition of the American specialist J. Orliski, one of the main developers of the MRP system, the system of "material requirements planning (MRP-system) in the narrow sense consists of a number of logically related procedures, decision rules and requirements that translate the production schedule into a chain of requirements", synchronized over time, and the planned “coverage” of those requirements for each stock of components needed to meet the schedule ... The MRP system will reschedule the sequence of requirements and coverage as a result of changes in either the production schedule, inventory structure, or product attributes. "

MRP systems operate with materials, components, semi-finished products and their parts, the demand for which depends on the demand for a specific finished product.

The main goals of MRP systems are:

1) meeting the need for materials, components and products for production planning and delivery to consumers;

2) maintaining low inventory levels;

3) planning of production operations, delivery schedules, purchasing operations.

Rice. 3. Block diagram of the MRP system

The input of the MRP system is consumer orders, supported by forecasts of demand for the company's finished products, which are included in the production schedule. Thus, in MRP, consumer demand is a key factor.

The material resource database contains all the required information about the nomenclature and basic parameters (attributes) of raw materials, materials, components, semi-finished products, etc., required for the production (assembly) of products or parts thereof. In addition, it contains the rates of resource consumption per unit of output.

The inventory database informs the system and management personnel about the availability and size of production, insurance and other required inventories of material resources in the company's warehouse facilities, as well as about their proximity to critical levels in terms of the need to replenish them.

Problems arising in the process of introducing the MRP system relate to the development of information, software and mathematical support for calculations and the choice of a complex of computing and office equipment.

Systems based on the MRP approach have a number of disadvantages and limitations, the main ones of which are:

The use of MRP systems requires a significant amount of computation, preparation and preprocessing of a large amount of initial information, which increases the leading time of production and logistics cycles;

Increase in logistics costs for order processing and transportation when the firm strives to reduce inventory levels or switch to production in small quantities at high frequency;

Insensitive to short-term changes in demand, as they are based on the control and replenishment of stock levels at fixed points of the order;

A large number of failures in the system due to its too complex nature and large dimension.

System DRP

From an operational point of view, the logistics concept RP can be used in distribution systems, which was the basis for the synthesis of external DRP systems (Distribution requirements planning). DRP systems are the distribution of the MRP construction logic to the distribution channels of finished products. However, these systems, although they have a common logistic concept "RP", are at the same time significantly different.

The functioning of DRP systems is based on consumer demand, which is not controlled by the firm. DRP systems operate in the face of demand uncertainty. This uncertain external environment imposes additional requirements and constraints on the inventory management of finished goods in distribution networks. DRP systems plan and manage inventory levels at the bases and warehouses of the firm in its own distribution network or at wholesale resellers.

The fundamental tool of logistics management in DRP systems is a schedule (schedule) that coordinates the entire process of supplying and restocking finished products in the distribution network (channel). This schedule is generated for each dedicated storage unit and each link of the logistics system associated with the formation of stocks in the distribution channel. Schedules of replenishment and consumption of stocks are integrated into the general requirement for restocking of finished goods in the warehouses of the company or wholesale intermediaries.

Sales management systems based on the DRP scheme allow firms to achieve certain advantages in marketing and logistics. Marketing organizational benefits include:

Improving the level of service by reducing the delivery time of finished products and meeting consumer expectations;

Improving the promotion of new products to the market;

Ability to anticipate and anticipate marketing decisions to promote finished products with low inventory levels;

Improved coordination of finished goods inventory management with other functions of the firm;

Exceptional ability to meet customer requirements through service related to coordinated inventory management of finished goods.

Among the logistic advantages of DRP systems are:

Reducing logistics costs associated with storing and managing stocks of finished products by coordinating supplies;

Reducing inventory levels by accurately identifying

the size and place of supply;

reducing the need for storage space by reducing inventory;

Reducing the transport component of logistics costs due to effective feedback on orders;

Improving coordination between distribution and manufacturing logistics activities.

At the same time, there are certain limitations and disadvantages in the use of DRP systems. First, the DRP system requires accurate, coordinated shipping and replenishment forecasting for each center and distribution channel of finished goods in the distribution network. Ideally, the system should not maintain excess inventory in logistics distribution channels, but this is determined only by the forecasting accuracy. To avoid possible mistakes, you have to have certain safety stocks in distribution centers. Secondly, inventory planning in DRP systems requires high reliability of logistics cycles between distribution centers and other links in the system. The uncertainty of any cycle (order, transportation, production) immediately affects the efficiency of decisions made in the DRP system. Third, integrated distribution planning causes frequent changes in the production schedule, which causes fever in the production departments of the company, leads to fluctuations in the use of production capacity, uncertainty in production costs, and disruptions in the delivery of products to consumers.

1.4. Logistic concept " just- in- time "

The most widespread concept in the world is the concept of "just-in-time" - JIT ("just in time"). The emergence of this concept dates back to the late 1950s, when the Japanese company Toyota Motors, and then other automobile manufacturers in Japan, began to actively implement the KANBAN system. The name "just-in-time" of the concept was given a little later by the Americans, who also tried to use this approach in the automotive industry. The original slogan of the JIT concept was the potential exclusion of stocks of materials, components and semi-finished products in the manufacturing process of assembling cars and their main units. The initial statement was that if the production schedule is set (while abstracting from demand or orders), then it is possible to organize the movement of material flows in such a way that all materials, components and semi-finished products will arrive in the right quantity, in the right place (on the assembly line - the conveyor ) and exactly on time for production or assembly of finished products.

From a logistic point of view, JIT is a fairly simple binary logic of inventory management without any restriction on the minimum inventory requirement, in which the flows of material resources are carefully synchronized with the demand for them, set by the production schedule for the release of finished products. Subsequently, the JIT ideology was successfully promoted into distribution and sales systems for finished products. Given the widespread expansion of the JIT approach in various areas of modern business, it can be defined as follows:

JIT is a modern concept of building logistics systems in production (operational management), procurement and distribution based on the synchronization of delivery processes for material resources and finished products in the required quantities by the time the link of the logistics system needs them, in order to minimize the costs associated with stocks.

The JIT concept is closely related to the logistics cycle and its components. Many modern logistics systems based on the JIT approach are focused on short components of logistics cycles, which requires a quick reaction of the links of the logistics system to changes in demand and, accordingly, in the production program.

The JIT logistics concept is characterized by the following main features:

Minimum (zero) stocks of material resources, finished products;

Short production (logistic) cycles;

Small volumes of finished goods production and replenishment of stocks (supplies);

Relationships for the procurement of material resources with a small number of reliable suppliers and carriers;

Effective information support;

high quality finished products and logistics service.

JIT concept implementation. As a rule, it improves the quality of finished products and services, minimizes surplus stocks and can, in principle, change the corporate style of management by integrating complex logistics activities.

Logistic systems using the JIT ideology are pulling systems in which orders for replenishment of stocks of material resources or finished products are placed only when their quantity reaches a critical level in certain ones. In this case, stocks are “pulled” through physical distribution channels from suppliers or logistic intermediaries in the distribution system.

Quality plays a key role in the practical implementation of the JIT concept. Japanese car manufacturers, initially implementing the JIT concept and the KANBAN system in production, fundamentally changed the approach to quality control and management at all stages of the production process and subsequent service.

Modern JIT technologies and logistics systems have become more integrated and are combined from various options for logistics production concepts and distribution systems, such as systems that minimize inventory in logistics channels, logistics systems for fast switching, leveling stock levels, group technologies, preventive flexible production, modern systems of total statistical control and management of product quality cycles, etc.

1.5 System KANBAN

The KANBAN system was developed by Toyota Motors Corporation (which means “card” in Japanese). The KANBAN system is the first implementation of "pulling" logistics systems in production, the implementation of which took Toyota about 10 years from the beginning of development.

The key factors in the implementation of this system were:

Rational organization and balance of production;

Total quality control at all stages of the production process and the quality of raw materials from suppliers;

Partnership only with reliable suppliers and carriers;

Increased professional responsibility and high labor morale of all personnel.

Initial attempts by American and European competitors to automatically bring the KANBAN scheme into production without considering these and other factors in the logistics environment failed.

The KANBAN system, first applied by Toyota Motors Corporation in 1972 at the Takahama plant (Nagoya, Japan), is a system for organizing a continuous production flow capable of rapid restructuring and practically does not require safety stocks. The essence of the KANBAN system is. that all production units of the plant, including the final assembly lines, are supplied with material resources only in the quantity and by the time required to fulfill the order specified by the consumer unit. Thus, in contrast to the traditional approach to production, the manufacturing structural unit does not have a general rigid production schedule, but optimizes its work within the order, according to the production and technological cycle of the firm's division.

The means of transmitting information in the system is a special “kanban” card in a plastic envelope. Two types of cards are common; selection and production order. The selection card indicates the number of parts (components, semi-finished products) that should be taken in the previous processing (assembly) area, while the production order card indicates the number of parts that should be manufactured (assembled) in the previous production area. These cards circulate both within Toyota enterprises and between the corporation and the companies cooperating with it, as well as at the branch enterprises. Thus, kanban cards carry information about the consumed and produced quantities of products.

There is no on-site storage in the system, since only containers are used, which are moved from one processing center to another using technological transport.

Each fully filled container has a kanban card attached to it with the following information:

o component code (semi-finished product);

o description;

o products (final, intermediate), where these components are used;

o number (worker code) where the component is produced;

o number of the machining center (worker code) that uses this component;

o the number of components for a given container;

o the number of containers (kanban cards) near the processing center.

Kanban cards come in two colors: white and black. White cards are on containers at the entrances. Black "kanban" cards are on the containers at the exit position and denote processing authorization.

The information on the cards attached to the containers refers to a specific container and fixes its volume and the corresponding details listed above. In the process of managing each operation using KANBAN logistics technology, only free cards, separated from the container, are involved.

KANBAN is a typical "pull" production system, where containers with parts (making up the production stock) are moved only depending on the consumption in the subsequent sections.

Important elements of KANBAN are the information system, which includes not only cards, but production, transport and supply schedules, flow charts, information light boards, etc .; a system for regulating needs and professional rotation of personnel: a system of total (TQM) and selective ("Jidoka") product quality control; production leveling system and a number of others.

Practical use of the KANBAN system, and then its modified versions, can significantly improve the quality of products: reduce the logistics cycle, thereby significantly increasing the turnover of the working capital of firms: reduce production costs: practically eliminate safety stocks. An analysis of the world experience of using the KANBAN system by many well-known machine-building firms shows that it makes it possible to reduce production inventories by 50%. commodity - by 8% with a significant acceleration of the turnover of circulating assets and an increase in quality.

1.6 System ORT

ORT belongs to the class of “pulling” micro-logistic systems that integrate supply and production processes. The basic principle of this system is to identify the so-called "bottlenecks" or critical resources in the production process. In essence, ORT is a computerized version of KANBAN, with the difference that the ORT system prevents bottlenecks in the supply-production logistics network, and the KANBAN system effectively eliminates bottlenecks that have already arisen. The critical resources influencing the efficiency of the logistics system can be stocks of raw materials and materials, the size of work in progress, manufacturing technology, personnel, etc. Enterprises using the ORT system do not seek to maximize the workload of personnel performing non-critical operations, as this causes unwanted growth of inventories of work in progress. The efficiency of the ORT system from a logistic point of view is to increase product output, reduce production and transport costs, and reduce work in progress.

2. FACTORY INVENTORY MANAGEMENT USING XYZ ANALYSIS

XYZ analysis of materials involves the assessment of their significance depending on the frequency of consumption. If we consider the consumption of certain types of materials over a long period of time, then we can establish that among them there are materials that have a constant and stable demand; materials, the consumption of which is subject to certain, for example, seasonal fluctuations, and, finally, materials, the consumption of which is absolutely irregular, that is, is of an accidental nature. Therefore, within each of classes A, B and C, materials can also be distributed according to the degree of predictability of their consumption. For this classification, the symbols X, Y, Z are used.

TO Category X refers to materials for which the demand is constant or subject to random small fluctuations, and therefore amenable to forecasting with high accuracy. The share of such materials in the total nomenclature, as a rule, does not exceed 50-55%.

TO Category Y refers to materials that are consumed periodically or have a downward or upward trend. Their forecasting is possible with an average degree of accuracy. Their share in the total nomenclature is about 30%.

The coefficient of variation can be used as an indicator characterizing possible fluctuations in the consumption of materials

ν ,

where is the standard deviation, determines the degree of actual material consumption during the analyzed period relative to the average; - the average amount of material consumption.

where is the actual consumption of material in the n-th period; n is the number of observed periods.

2.1. Differentiation of the company's inventory into groups X, Y, Z.

Wholesale company "N" is expanding its trade assortment. In order to reduce the amount of money dead in stocks, it is necessary to strengthen control of the assortment using the XYZ analysis. For this purpose it is necessary:

1. Differentiate inventory using the XYZ method using the following table:

2. Construct the XYZ curve.

3. Develop requirements for the organization and management of stocks for each group of goods.

Item no.	Sales per quarter, million rubles
Item no.	1st quarter	2 quarter	3 quarter	4th quarter
1	600	620	700	680
2	240	180	220	160
3	500	1400	400	700
4	140	150	170	140
5	10	0	60	50
6	520	530	400	430
7	40	40	50	70
8	4500	4600	4400	4300
9	40	60	100	40
10	1010	1030	1050	950

Auxiliary table for calculating the coefficient of variation of demand and dividing the product into groups X, Y, Z

Item no.	1sq.	2sq.	3sq.	4sq.	Total sales for the quarter	Average sales for the quarter	The coefficient of variation	Group
1	600	620	700	680	2600	650	6,34	x
2	240	180	220	160	800	200	15,81	y
3	500	1400	400	700	3000	750	52,07	z
4	140	150	170	140	600	150	8,16	x
5	10	0	50	60	120	30	84,98	z
6	520	530	400	430	1880	470	11,94	y
7	40	40	50	70	200	50	24,49	y
8	4500	4600	4400	4300	17800	4450	2,51	x
9	40	60	100	40	240	60	40,82	z
10	1010	1030	1050	950	4040	1010	3,7	x
Sum	7600	8610	7540	7530	-	-	-	-

Curve X YZ

coefficient of variation of demand,%

The results of the XYZ analysis showed that it is possible to clearly identify the absolute and relative importance of goods and groups of goods for the production program of the enterprise in the future. The XYZ method allows you to build assortment positions depending on the amount of demand for a product, and determine which products are the most profitable and which are undesirable in the assortment. From this point of view, for materials of class X, we can recommend purchasing in accordance with the planned demand for their synchronous consumption in production, for class Y - creating stock, and for class Z - purchasing as demand arises.

CONCLUSION.

Logistics in Russia, as a science, began to develop relatively recently (about 2 years ago), but even now we can talk about its importance at the enterprise. In modern market conditions, when the market is customer-oriented, it becomes irrational to use the traditional production concept, and more and more enterprises are leaning towards the logistics concept.

Logistics deals with the management of material and information flows. The use of material flow management systems in the practice of economic activity is explained by the need to reduce the time intervals between the purchase of raw materials and the supply of goods to the end consumer. Logistics allows you to minimize inventories, and in some cases refuse to use them altogether, allows you to significantly reduce the delivery time of goods, speeds up the process of obtaining information, and increases the level of service. In this course work, the most common material management systems were considered. Which of these systems to choose and use for effective work depends on each specific enterprise, its external and internal conditions.

XYZ analysis and other forecasting methods help logistics to estimate material consumption and use them rationally, without wasting extra money on unclaimed inventory.

There is already a demand on the labor market for specialists of this profile. Perhaps in the near future the profession of "logistics" will be among the ten most prestigious and in demand specialties.

BIBLIOGRAPHY

1. Gadzhinsky A.M. Logistics: Textbook for higher and secondary specialized educational institutions. - M .: ITC "Marketing", 2000.

2. Logistics: Textbook / Ed. B.A. Anikina. - M .: INFRA-M, 1998.

3. Mirotin LB, Tashbaev YE, Poroshina OG Efficient logistics. - M .: Publishing house "Exam", 2002.

4. Nerush Yu.M. Commercial Logistics: A Textbook for Universities. - M .: Banks and stock exchanges, UNITI, 1997.

5. Rodionova V.N. Logistics: Lecture notes. - Voronezh: Publishing house of VSTU, 1999.

6. Rodionova V.N. Material management in production. - Voronezh: Publishing house of VSTU, 1998.

7. Rodnikov A.N. Logistics: Terminological Dictionary. - M .: Economics, 1995.

8. Semenko A.I. Entrepreneurial Logistics: Textbook for Universities - SPB: Polytechnic, 1997.

9. Sergeev V.I. Logistics in Business: A Textbook. - M .: INFRA-M, 2001.

In modern conditions, there are three directions for improving the existing material flow management system.

The first is to strengthen the interaction of various functional links by improving the use of economic mechanisms.

The second is the achievement of the required level of coordination through organizational changes in the structure of enterprise management.

The third is the improvement of material flow management based on the use of computers and specialized information systems, such as a system for planning material requirements or a system for planning and managing materials.

Review questions

1. Tasks of logistics management.
2. Functions of logistics management.
3. Types of logistics management structures.
4. Functions of the logistics department at an industrial enterprise.
5. Directions for improving the material flow management system.

Material flow optimization techniques

Express diagnostics and identification of symptoms of the problem

Formulation and diagnosis of the problem

Choosing options for solving the problem

ABC analysis

ABC distribution

ABC analysis technique

XYZ analysis

XYZ distribution

XYZ Analysis Technique

Review questions

Material flow diagnostics

Diagnostics of material flows is aimed at establishing and studying signs, assessing the internal state of material flow management and identifying problems of the effective functioning and development of the management system, as well as the formation of ways to solve them.

From a technical point of view, diagnostics makes it possible to identify problems caused by the structure of the logistics system, the characteristics of the external environment and the nature of interaction with the external environment; from economic - diagnostics fixes deviations from the norm of parameters that determine the effective functioning of the supply system.

Diagnostics, using the results of an operational analysis of the state of the controlled system and its environment, serves to substantiate decisions on the organization and regulation of material flows, and also provides information for planning the development of the logistics system. Analysis is the first stage of a diagnostic study and allows you to compare and select effective solutions for the development of a material flow management system, to identify the causes of failures in management and the conditions for their elimination.

Diagnostics allows you to solve the following complex of tasks:

· To establish the state of the material flow management system, its compliance or non-compliance with the norms determined by the needs of practical activities;
· To identify logical schemes "cause - effect", explaining the dependence of the efficiency of the logistics system on the qualitative and quantitative composition of its elements and structure, as well as the state of the environment in which the enterprise operates;
· To systematize and describe the reasons causing violations in the material flow management system;
· To determine the possible states of the given system based on the existing and perspective structure of connections of its elements;
· Evaluate the possible consequences of management decisions in terms of the effectiveness of the system as a whole.

The basis for the organization of diagnostic studies should be the principles, the implementation of which will ensure an increase in the efficiency of the work carried out. These include principles: key link, consistency, cause-and-effect correspondence.

The key link principle... The material management system is one of the complex systems. Organizational and economic processes taking place in it are formed under the influence of many factors. It is practically impossible to take into account and study them all; it is necessary to choose the decisive, the most significant ones. Allocation of key problems and main reasons causing a problem situation is one of the principles of diagnostic research. This principle is implemented by decomposing the functions and goals of the logistics system, classifying problems, prioritizing individual factors in assessing problems.

The principle of consistency... Consistency in diagnostic research means a comprehensive and interconnected study of the problems of the control system. In accordance with this principle, the program for improving the material flow management system should be evaluated from the point of view of the efficiency of the entire material flow management system as a whole, in order to exclude the possibility of unexpected and unforeseen consequences.

The principle of causation... One of the requirements for diagnostics is to understand the causes of violations in the system and deviations from the norm of its parameters.

The study of the causes of violations of the normal state of the control system as a way to solve emerging problems, in which the analyst's attention is focused on the study of cause-and-effect relationships, is a necessary condition for the effectiveness of a diagnostic study and is defined as the principle of cause-and-effect correspondence.

The process of diagnosing material flows involves identifying problems (reasons for deviations from the normal state of the system) and determining ways to resolve them in accordance with the requirements of the environment.

The main phases of this process are:

§ express diagnostics and identification of signs of problems (more details);
§ formulation and diagnosis of the problem (in more detail);
§ choice of options for solving the problem (in more detail);
§ implementation of solutions.

Short description

The purpose of the course work is to consider the organization of the material flow management system in production logistics using the example of the enterprise JSC "Plant im. Gadzhiev ", as well as to develop proposals for improving the material flow management system of the production enterprise.
To achieve this goal, the following tasks were set:
 consider the concept, essence and tasks of production logistics;
 consider the theoretical foundations of material management at a manufacturing enterprise;
 to characterize JSC "Plant im. Gadzhiev ";
 to analyze the logistics system, in particular, the material flow management system of the production enterprise JSC "Plant im. Gadzhiev ";
 to formulate proposals for improving the material flow management system of the production enterprise JSC "Plant im. Gadzhiev ".

INTRODUCTION …………………………………………………………………… ..3
CHAPTER 1. THEORETICAL BASIS OF MATERIAL FLOW CONTROL SYSTEM …………………………………………… ..6
1.1. Concept, essence and types of material flows ………………… ... 6
1.2. "Pushing" material flow control systems …… .12
1.3. "Pulling" material flow control systems ……… ..15
CHAPTER 2 ANALYSIS OF THE MATERIAL FLOW MANAGEMENT SYSTEM OF JSC "PLANT NAMED AFTER GADZHIEVA" ...................... 18

2.2 Analysis of the material flow management system in JSC "Plant im. Hajiyeva "………………………………………………………………… .20
CHAPTER 3. RECOMMENDATIONS FOR OPTIMIZING MATERIAL FLOW MANAGEMENT IN PRODUCTION LOGISTICS JSC “PLANT IM. GADZHIEVA "……………………… ..28
3.1. Creation of a logistics department at JSC "Plant im. Hajiyeva "... ... ... ... 28
3.2. Optimization of the material flow management process at JSC "Plant im. Hajiyev "…………………………………………………… .33
CONCLUSION …………………………………………………………… .38
REFERENCES …………………………………………………………… ..40

Attached files: 1 file

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

M A X A Ch K A L I N SK I J F I L I A L

FEDERAL STATE budget

EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

MOSCOW AUTOMOTIVE-ROAD

STATE TECHNICAL UNIVERSITY (MADI)

DEPARTMENT OF ECONOMY AND MANAGEMENT

COURSE WORK

By discipline: "Logistics"

On the topic: "Improving the material flow management system at the enterprise."

Completed:

st-t group 4 UP

Bakshaliev R.A.

Checked:

Ph.D., Assoc. Department of O&M

Borisova L.A.

Makhachkala 2013

INTRODUCTION ………………………………………………………………… ..3

CHAPTER 1. THEORETICAL BASIS OF MATERIAL FLOW CONTROL SYSTEM …………………………………………… ..6

Concept, essence and types of material flows ………………… ... 6
"Pushing" material flow control systems …… .12
"Pulling" material flow control systems ……… ..15

CHAPTER 2 ANALYSIS OF THE MATERIAL FLOW MANAGEMENT SYSTEM OF JSC "PLANT NAMED AFTER GADZHIEVA" ...................... 18

2.1 Characteristics of JSC "Plant named after Hajiyev" …………………… ..18

2.2 Analysis of the material flow management system in JSC "Plant im. Hajiyeva "…………………………………………………… …………… .20

3.1. Creation of a logistics department at JSC "Plant im. Hajiyeva "... ... ... ... 28

3.2. Optimization of the material flow management process at JSC "Plant im. Hajiyev "…………………………………………………… .33

CONCLUSION ………………………………………………… ………… .38

REFERENCES ………………………………………………… ………… ..40

INTRODUCTION

In recent years, significant changes have taken place in the sphere of commodity circulation in a number of countries. Logistics covers the entire scope and range of activities of the enterprise and at all stages of production development seeks to reduce costs and release products of a given quantity and quality in a timely manner and in a specified place.

Material flows are the products of labor in the sphere of production and circulation that are moving and continuously changing in time. At the macro level, material flows pass through a number of enterprises, and at the micro level, the stages of procurement, production and sales, before reaching the final consumer.

At Soviet enterprises, created under the conditions of centralized planning of the national economy, and at most enterprises that appeared in the 90s, the tasks of managing material flows as independent objects were not set and were not solved.

The problem of material flow management, as a factor in increasing production efficiency at the present stage of development of market relations, occupies an important place in the activities of enterprises. The efforts of manufacturers, both foreign and domestic, are focused on the process of optimizing material flows in order, first of all, to reduce costs in supply, production and sales processes.

In the modern conditions of the formation of market relations in the Russian Federation, the approach to production management at industrial enterprises is radically changing. With the transition to the market, new dynamic relations arise between production and the consumer of products, the problem of promoting goods through the stages of purchase, production and sale of products becomes urgent.

In these conditions, the manufacturer of products is required to expand the variety of goods produced, to maintain time intervals between the purchase of raw materials and the delivery of products to the final consumer, high readiness for changes, taking into account market requirements, provided that high quality products are ensured and costs are reduced.

The implementation of these requirements determines the need for a quick restructuring for the release of new products and maintaining the minimum possible level of production stocks, the integration of the stages of purchase, production and sale of products into a single material supply system that can adequately respond to the requirements of the external environment.

The adaptation of an organization to market conditions requires both a change in the functions performed and an internal organizational restructuring, first of all, the addition of the organizational structure with new links, a revision of the entire system of distribution of rights, powers and responsibilities.

Thus, trends in economic development in Russia, as well as global trends such as globalization and the development of international markets, the development of information technologies, the increasing importance of innovative approaches, the cyclical nature of enterprises' activities have prompted the search for new methods of managing production processes in order to adapt to changes in internal and external environments.

The problem of improving the material flow management system of the enterprise is an urgent task and therefore was chosen as the topic of the course work.

To achieve this goal, the following tasks were set:

consider the concept, essence and tasks of industrial logistics;
consider the theoretical foundations of material management in a manufacturing enterprise;
to characterize JSC "Plant im. Gadzhiev ";
to analyze the logistics system, in particular, the material flow management system of the production enterprise JSC "Plant im. Gadzhiev ";
to formulate proposals for improving the material flow management system of the production enterprise JSC "Plant im. Gadzhiev ".

The object of the study is the enterprise JSC "Plant named after Gadzhiev ".

The theoretical basis of the study was the works of Russian, scientific publications in periodicals devoted to the issues of logistics management of material flows, the problems of organizational changes in logistics systems and topical management problems.

The methodological basis of the study was a systematic approach, methods of analyzing the logistics system of an enterprise.
CHAPTER 1 THEORETICAL BASIS OF MATERIAL FLOW CONTROL SYSTEM

1.1. Concept, essence and types of material flows

Material flows can flow between different enterprises or within one enterprise. Before formulating the definition of material flow, let us analyze a specific example of material flow flowing inside the warehouse of a wholesale enterprise.

In fig. 1.1.1. the schematic diagram of the material flow in the warehouse is shown. After unloading, the goods arriving during working hours can be sent directly to storage, or they can get to the storage area, having previously passed the acceptance. On weekends, the arrived cargo is placed in the acceptance expedition, from where it is transferred to the warehouse on the very first working day. All goods entering the warehouse are ultimately concentrated in the storage area.

Figure 1.1.1. - Schematic diagram of the material flow in the warehouse of a wholesale enterprise

The routes of movement of cargo from the storage area to the loading area can also be different. In fig. 17 shows 4 options:

1) storage area - loading area;

2) storage area - shipping expedition - loading area;

3) storage area - picking area - shipping expedition - loading area;

4) storage area - picking area - loading area.

On the way of the cargo, various operations are carried out with it: unloading, stacking on pallets, moving, unpacking, storing, etc. These are the so-called logistic operations. year, represents the material flow for the corresponding operation. The total material flow for the entire wholesale enterprise is determined by summing up the material flows flowing in individual areas.

The book gives an example of calculating the material flow at the unloading section of railway cars.

Material flow refers to goods, parts, inventory items considered in the process of applying various logistic operations to them and referred to a time interval.

Highlighting all operations on the way of moving goods, parts, inventories through transport, production, warehouse links allows you to: see the general process of moving a changing product to the end consumer; design this process according to the needs of the market.

The dimension of the material flow is a fraction, in the numerator of which the unit of measurement of the cargo (pieces, tons, etc.) is indicated, and in the denominator is the unit of measurement of time (day, month, year, etc.). In our example, the dimension of the material flow is t / year.

In the implementation of some logistic operations, the material flow can be considered for a given point in time. Then it turns into a material stock. For example, the operation of transporting goods by rail. At the moment when the cargo is in transit, it is a material stock, the so-called stock in transit.

Types of material flows

Material flows are defined as goods considered in the process of applying various logistics operations to them. The wide variety of cargo and logistics operations complicates the study and management of materials flows. When solving a specific problem, it is necessary to clearly identify which streams are being investigated. When solving some problems, the object of research can be the load considered in the process of applying a large group of operations. For example, when designing a distribution network and determining the number and location of warehouses. When solving other problems - for example, when organizing an intra-warehouse logistics process - each operation is studied in detail.

Material flows are subdivided according to the following main characteristics:

Attitude to the logistics system;

Natural-material composition of the stream;

The number of cargoes forming the flow;

Specific weight of the cargo forming the flow;

The degree of cargo compatibility;

Consistency of goods.

In relation to the logistics system, the material flow can be: external, internal, input and output.

External material flow takes place in the external environment for the enterprise. This category does not include any cargo moving outside the enterprise, but only those to the organization of which the enterprise is involved.

Internal material flow is formed as a result of logistics operations with cargo within the logistics system.

The input material flow enters the logistics system from the external environment.

The output material flow comes from the logistics system to the external environment. For a wholesale company, it can be determined by adding up the material flows that occur when performing operations for loading various types of vehicles.

If the enterprise stores stocks at the same level, the input material flow will be equal to the output.

According to the natural-material composition, material flows are subdivided into single-assortment and multi-assortment. Such a division is necessary, since the assortment composition of the stream significantly affects the work with it. For example, the logistics process in a wholesale food market that sells meat, fish, vegetables, fruits and groceries will be significantly different from the logistics process in a potato storage, which operates with one item of cargo.

Introduction

1. Relevance of logistics for the Russian economy at the present stage of its development

1.1 Assessment of the dynamics of the transportation of goods by rail and road transport in the Far East region

2. Determination of costs in the logical chain "Supply-production-sales"

2.1 Determination of costs in the logical link "Supply"

2.3 Determination of costs in the logical link "Sales"

3. Optimization of material flow

3.1 Determination of the optimal monthly batch of products

3.2 Assessment of a possible increase in production volumes

3.3 Supplier selection

3.4 Waste use assessment

Conclusion

List of sources used

Introduction

Logistics is the science of planning, organizing, managing, controlling and regulating the movement of material and information flows in space and in time from their primary source to the final consumer.

Commercial logistics is a relatively young science, and in general, logistics has deep historical roots. It was especially widely used in our country during the Second World War to solve the tasks of a clear interaction of the defense industry, rear and supply bases and transport in order to provide the army with weapons, fuels and lubricants and food in a timely manner. Gradually, the concepts and methods of military logistics began to be transferred to the civilian sphere to manage material flows in the sphere of circulation, and then production.

The importance of studying and using in practice the conclusions of logistics is confirmed by statistical data. In Western countries, about 93% of the time of movement of goods from the source of raw materials to the final consumer falls on its passage through various channels of material and technical support and, mainly, in storage. At the same time, in the structure of logistics costs, the costs of maintaining stocks of raw materials, semi-finished products and finished products account for about 44%, for warehousing and forwarding - 16%, mainline and technological transportation of goods - 23 and 9%, respectively, for the costs of ensuring the sale of finished products accounts for 8%. Consequently, by minimizing these costs (especially supply costs), it is possible to significantly reduce the cost of production, which will lead to an increase in its competitiveness in world markets, and hence to an increase in the company's profits.

Thus, the organization of a logistic approach to the management of material and information flows is the key to the successful operation of an enterprise in the context of heightened competition in the modern world. Commercial logistics is a vital component of the economy. To understand the solution of logistics problems, it is necessary, first of all, to study the theoretical concepts of logistics. However, an economist-manager should have her only a theoretical understanding of logistics, its methods, principles, but also certain skills for effectively solving logistics problems within an organization or an enterprise.

The main goal of the course work is to acquire practical skills in solving problems of optimizing material flows at an enterprise using a logistic approach.

The main objectives of the research: determination of costs in the supply-production-sales supply chain, determination of the optimal variant of production, assessment of the use of various materials;

The subject of research is the material flow at the enterprise;

The object of the research is the enterprise JSC "Dom", which produces household refrigerators "Russian Cold".

The main sources of information used in the course of the course work are: a logistics textbook edited by Gadzhinsky, a textbook "Fundamentals of transport logistics" edited by Smekhov, as well as guidelines for course design in the course "Logistics" for students of specialty 0805.65 "Economics and enterprise management" ...

logistics cost optimization flow

1. Relevance of logistics for the Russian economy at the present stage of its development

In the context of the transition of the Russian economy to market relations, the importance of logistics increases. There are five factors that determine the relevance of logistics during the transition to the market:

1) The economic factor. In modern conditions, the search for opportunities to reduce production costs and distribution costs for the sake of making a profit comes to the fore. Logistics allows you to link the economic interests of the manufacturer of the product and its consumer.

2) Organizational and economic factor. In the market conditions, as new organizational forms emerge and develop that implement the processes of commodity circulation, integration forms of management and coordination, ensuring the logistics processes of interaction between manufacturers, consumers, intermediaries, warehouses and transport are becoming increasingly important.

3) Information factor. The market economy contributes to the development of information links, which are the cause and effect of market relations, mutually condition each other. Informatics most closely connects the market and logistics, since its subject, means and component of logistics processes are information flows.

4) Technical factor. This factor is manifested in the fact that logistics as a system, its subjects and objects of management are developing on the basis of modern technical achievements in the transport and warehouse economy and computerization of management.

5) State support for the distribution of goods. In modern conditions, the problem arises of regulating the processes of commodity circulation not only at the level of enterprises, but also on a regional scale, as well as on a national scale.

In connection with the formation of market relations in Russia in recent years, a new scientific and practical direction has appeared and has begun to actively develop - logistics. The interest shown in logistics by domestic scientists, university professors, scientific and technical workers, managers of industrial and transport enterprises, engineers and businessmen is explained not only by a new and unusually sounding term for the domestic economy, but also, most importantly, by the impressive results that obtained through the use of a logistic approach in the economies of industrialized countries. Foreign experience shows that logistics plays a strategically important role in modern business. It is no coincidence that more and more professionals who have achieved success in this area are promoted to senior positions in the management of companies. From a business standpoint, logistics is understood as the effective management of material and related (information, financial, service) flows to achieve corporate goals with the optimal cost of all resources. At present, in leading companies, traditional, functional areas of logistics (transportation, inventory management, purchases and orders, warehousing, cargo handling, packaging) have been integrated on the basis of a common information and computer platform, forming a strategic innovation system. The introduction of logistics management methods into business practice allows firms to significantly reduce all types of product inventories in production, supply and sales. Accelerate the turnover of working capital, reduce production costs and distribution costs, and ensure the fullest satisfaction of consumers in the quality of goods and services. In most foreign countries, logistics associations, organizations and communities have been established and function effectively. A large number of periodicals are published on various aspects of logistics. So in the United States there are about twenty such publications. World and European logistics congresses are held periodically. Logistics is a relatively young and rapidly developing science and business. Many questions related to its conceptual apparatus and terminology, as market relations develop, are constantly refined and changed, filling with new content. Over the past three years, there has been a certain breakthrough in domestic publications on logistics - several dozen textbooks and teaching aids have been published, prepared mainly by teachers from various domestic universities. An analysis of these works shows that there is no unified methodological approach to the study of logistics (or its individual functional areas: logistics of production, procurement, distribution, transportation, warehousing, etc.).

The high relevance of the introduction of logistics is associated with the intensification and expansion of commodity-money relations in our country, with an increase in economic ties between enterprises, with the development of production infrastructure and the expansion of economic independence of enterprises and organizations.

1.1 Assessment of the dynamics of the transportation of goods by rail and road transport in the Far East region

World experience and analysis of the state of trends in the development of transport allows us to note that the key to the successful development of the transport system is combined transport in the implementation of deep technical and technological study of all stages of the logistics chain (LC). This requires an assessment of the dynamics of the transportation of goods by road and rail transport modes and the classification of such transportation in order to develop a methodology for substantiating and assessing the competitive advantages of the studied modes of transport to improve the flow of freight traffic in the regions. The scientific approach to the analysis of the priorities for the development of the infrastructure of certain types of transport, due to the necessary combination of the carriage of goods by various modes of transport, is based on the works of such specialists as A.V. Kirichenko, V.M. Kurganov, I.A. Pechenezhskaya, A.F. Shevelev and others. [*] ... Combined transport can be described as a type of freight transport with transport chains between shippers and consignees in the process of reloading universal vehicles from one mode of transport to another. At the same time, transport corridors are one of the factors in the development of the region, which is typical for the Far Eastern economic region and Primorsky Krai as well. According to scientists from the Institute for Comprehensive Analysis of Regional Problems of the Far Eastern Branch of the Russian Academy of Sciences, it is of interest to analyze the development of the transport network in the Jewish Autonomous Region (EAO) and Primorsky Krai (Far Eastern Region), which in the future may become one of the central links of the East-West transport corridors, both when organizing intraregional transportation, and when interacting with the outside world. Trends in the economic development of the region are reduced mainly to three factors: trade, attracting foreign investment and the use of foreign investment, including in the form of joint ventures. The convenient transport and geographical position of the Jewish Autonomous Region, the outskirts of the Primorsky Territory, especially its southern and southeastern regions, opened up the prospect of the socio-economic development of the region, taking into account the possibilities of establishing stable mutually beneficial foreign economic relations with other foreign countries. Primorsky Krai remains the only region of Russia, which simultaneously borders on two actively developing countries - China and North Korea. It has the shortest sea access to many other highly developed and developing countries of the Asia-Pacific region. These favorable preconditions are further enhanced by the fact that for Russia a number of seaports of the Baltic and the Black Sea have become foreign, and the economic relations of even the western Russian regions with the countries of the Asia-Pacific region through the ports of the Primorsky Territory are becoming more economically advantageous. Thanks to OJSC Vladivostok Commercial Sea Port, OJSC Nakhodkinsky Sea Port, OJSC Vostochny Port, about 70% of sea freight traffic in the Far East is already carried out. At the same time, road and rail transport are also of great importance, through which cargo transportation is carried out not only within the Far Eastern region, but also outside it. Transport development trends and assessment of the dynamics of cargo transportation in 2005 based on indicators such as road density. This 2002 is graphically reflected in table. 1

Table 1 Density of public roads with hard surface in the regions of the Far Eastern Federal District (kilometers of roads per 1000 km2 of territory)

Compiled from: Transport in the Primorsky Territory (statistical collection) .- Vladivostok, 2004.

The table shows that after the Jewish Autonomous Region the Primorsky Territory is the leader in road density, and then the Amur Region. These indicators indicate that the level of development of the region depends on the level of transport development. At the same time, the implementation of cargo transportation by rail and road transport, with considerable advantages of the regions under consideration, is not without problems. There is a lot of talk about the transport rent that the territory can receive through the transit of goods, but the procedure for its withdrawal is still unclear, especially in connection with the transfer of the road fund to the management of municipalities. At present, all transport taxes go to the federal budget, although it would be expedient to transfer part of this tax to the regions, which would make it possible to use these funds to repair the road fund of local importance. The road fund of the region is being destroyed. Until now, many roads, focused mainly on passenger services and the export of products of the joint Russian-Chinese enterprise for the harvesting and processing of timber, do not have a hard surface. Perhaps this is one of the reasons for the containment of export-import cargo, the transportation of which can bring additional revenues to all levels of budgets in the amount of up to 25-30% of the gross regional product due to the development of a new promising corridor from the West Coast of the United States to northeastern China through the territory Primorsky Territory. To give a dynamic character to the new transit project through the territory of the Primorsky Territory, it is necessary in the near future to prepare an interethnic agreement between Russia, the United States and China on the transit of goods from Chinese foreign trade, defining the principles of competitiveness, taking into account the national interests of the participants in the transportation process. At the same time, the Primorsky Territory is considering the potential for the development of new cargo and passenger lines between Japan and China, the Republic of Korea and China on the basis of the transport system in the south of Primorye. Moreover, in recent years, the Jewish Autonomous Region has become an important transit hub: interregional and international transportation is carried out through its territory. Promising in the case of construction across the river. Amur bridge structures can become the following international directions: Harbin-Jiamusi-Khabarovsk, Harbin-Tongjiang-Khabarovsk Of course, the Chinese side is primarily interested in the construction of these infrastructure facilities, since the products of the province, focused on the Primorsky and Khabarovsk Territories, the Jewish Autonomous Region and the western regions of Russia will receive direct access thanks to railway transport to the Trans-Siberian (through Nizhneleninskoe) and road to Amurzet. At the same time, there are positive consequences for the Russian side, which are of intraregional significance. The functioning of the international transport corridor will make it possible to intensify the flow of export-import cargoes, to increase the employment of the population of the border regions, while reducing population migration, and to create a free customs zone for cargo handling. Underestimation of the development of transport infrastructure, which mainly stems from the absence of a rigid connection between the level of its development and the satisfaction of needs for transport services, leads to significant difficulties in realizing the advantages of geographical location and division of labor, complicates the process of intensification of production. At the same time, the cost of losses of the social product associated with the underdevelopment of transport systems, as a rule, exceeds the costs necessary for their development. One of the reasons for the lag in the development of transport is the sectoral approach to assessing the effectiveness of its functioning, ignoring the extra-sectoral (non-infrastructure) effect that is realized in other basic sectors. The level, features and direction of the transport arrangement of the territory determine its functional specialization. It depends on this whether the territory ceases to be a passive polygon for placement, an `absorber 'of a set of objects and becomes an active participant in reproduction and market processes, while realizing its specific, sometimes even unique properties. The need for such an approach to the transport infrastructure is dictated by the requirements for increasing the economic capacity of the territory, using the agglomeration effect created by transport, as well as the complication of the world economic relations of the Far Eastern region. 2009 on the railway and ¾Evaluate the dynamics of the transportation of goods for 2005 by road transport modes can be based on the following data (see Table 2).

Table 2 Transportation of goods by types of public transport

Compiled from: Transport in the Primorsky Territory - Vladivostok 2009.

The share of road transport in the transportation of goods is almost 2 times lower than that of rail, at the same time, according to the indices of indicators and dynamics over the years, a faster rate of growth in the transportation of goods is observed in road transport. In percentage terms, the data can be reflected as follows (Table 3).

Table 3- Indexes of cargo transportation by types of transport in general 2009 (in%) - use for 2005.

Comparison of the indices of the transportation of goods and freight turnover by types of public transport confirms the opinion of economists and scientists of the Institute for Comprehensive Analysis of Regional Problems of the Far Eastern Branch of the Russian Academy of Sciences that in recent years the process of transportation of goods by road has been intensifying. It takes into account its competitive advantages due to agility, mobility, faster renewal of fixed assets and legal factors.

In railway transport, the increase is 108.4%, and in road transport - 104.7%, while in general for all types of 90.5%, which confirms the above-mentioned problems related to transport with the development of transport infrastructure.

By rail, goods are transported to distant regions of Russia: mainly coal, construction materials, timber (see Table 4)

Table 4 - Transportation of individual cargoes by mode of transport 2009 (thousand tons) - general use for 2005

On the basis of statistical data and analysis of our research, trends have been identified that show the intensification of the development of road transport, which is becoming attractive from the standpoint of both the provision of transport services within the country and the strengthening of international relations. Its development and functioning is the subject of close analysis of private and public entities. By road, goods are sent over short distances on average up to 800 km. When transporting high-value goods over short and medium distances, in the transport of retail trade, industrial logistics, construction industry, as well as private business, there is no adequate substitute for it. In industry, the share of road transport is at least 15%, in construction - up to 40% and more. In total, these are up to 30%, in agriculture and trade costs, taking into account the performance of loading and unloading and storage operations, amount to at least 400 billion rubles. per year or about 6% of the country's GNP. In general, assessing the dynamics of the transportation of goods by rail and road transport modes, it is difficult to say which of them is a priority. This is due to the fact that each region of the Primorsky and Khabarovsk Territories has its own geographical advantages and disadvantages in relation to the density of public communications and departmental roads, which was presented in table. 1. On each type of transport, there are varieties of freight traffic, dispatch and speed of cargo transportation. This makes it possible to classify freight traffic. For example, on railway transport, the following types of freight traffic can be distinguished: - local - within the same road; - direct - within two or more roads; - direct mixed rail - transportation under a single transport document with the participation of rail transport or direct mixed rail-road - under a single transport document with the participation of rail and road transport; - direct international - according to a single transport document with the participation of roads of two or more states. Direct mixed rail-road, rail-air, road-sea and other communications are provided. The specificity of each type of transport, its technical and technological features predetermine the areas of their functioning in the transport services market, where each type of transport has a sphere of uncontested and competitive development. Comparison of the dynamics of indicators of the functioning of the transport system in the Far East region leads to the conclusion that each type of transport has its own significance in the implementation of both current and strategic tasks, not only at the micro level, but also from the point of view of macroeconomic aspects. The existing transport infrastructure in the Russian Far East can be used more efficiently, taking into account the attraction of massive transit cargo flows. Russia has unique operating transit systems through the Far East, and in this region special attention is paid to the formation of new transport links associated with integration into the economy of the Asia-Pacific region.

2. Determination of costs in the logical chain "Supply-production-sales"

2.1 Determination of costs in the logical link "Supply"

When determining costs, the following additional information should be taken into account:

■ The supply of raw materials and materials is carried out by rail directly from the manufacturer 2 times a month in equal volumes for any monthly program of production.

Delivery of purchased products and semi-finished products is carried out directly from the manufacturer by road transport 4 times a month in equal parts with any monthly production program.

The total costs in the logistics link "Supply" are made up of the costs of materials (Zmat) and costs of purchased products and semi-finished products (Zizd), they are:

RUB / month (1)

where Zsod - Costs for the maintenance (storage) of warehouse stocks, rubles / month.

Ztr - Transportation and procurement costs, rubles / month.

Zom - Costs of capital mortification, rubles / month.

The calculation of the costs of storage (maintenance) of raw materials and materials (as well as separately purchased products and semi-finished products) is made using the following formulas:

RUB / month 2)

where is the cost of warehouse maintenance (initial data);

The costs of maintaining raw materials and materials (purchased products and semi-finished products) stored outside the warehouse. Calculated in case of exceeding the size of deliveries of the warehouse capacity (at>), rubles / month.

(3)

where is the size of the consignment for the delivery of material resources, determined by:

where is the number of supplies of material resources per month (materials -2, purchased products and semi-finished products -4);

C - the cost of material resources for one refrigerator (initial data - P7), rubles / piece.

When<значение принимается равным нулю.

The calculation results are summarized in Table 1.

Table 1 - Calculation of the costs of keeping raw materials and materials in the warehouse.

Month	Зс, rub.	Qm, pcs / month	k	Qп, pcs	Comparison	Qс, pcs	C, rub / piece		Zdop, rub / month	Zsod, rub / month
1	2	3	4	5	6	7	8		9	10
Calculation algorithm	ID (P3)	ID (P1)	ID	item 3 / item 4	<=>	ID (P2)	ID (P7)		Formula 3	item 2 + item 9
Costs of maintaining raw materials and materials
January	9000	1400	2	700	<	900	187	0,00		9000,00
February	9000	1600	2	800	<	900	187	0,00		9000,00
March	9000	1500	2	750	<	900	187	0,00		9000,00
April	9000	1200	2	600	<	900	187	0,00		9000,00
May	9000	1400	2	700	<	900	187	0,00		9000,00
June	9000	1100	2	550	<	900	187	0,00		9000,00
July	9000	1000	2	500	<	900	187	0,00		9000,00
August	9000	1400	2	700	<	900	187	0,00		9000,00
September	9000	1800	2	900	=	900	187	0,00		9000,00
October	9000	1600	2	800	<	900	187	0,00		9000,00
November	9000	900	2	450	<	900	187	0,00		9000,00
December	9000	1400	2	700	<	900	187	0,00		9000,00
Total	108000	16300	0,00		108000,00
1358,33
The cost of maintaining purchased products and semi-finished products
January	7600	1400	4	350	<	400	759	0,00		7600,00
February	7600	1600	4	400	=	400	759	0,00		7600,00
March	7600	1500	4	375	<	400	759	0,00		7600,00
April	7600	1200	4	300	<	400	759	0,00		7600,00
May	7600	1400	4	350	<	400	759	0,00		7600,00
June	7600	1100	4	275	<	400	759	0,00		7600,00
July	7600	1000	4	250	<	400	759	0,00		7600,00
August	7600	1400	4	350	<	400	759	0,00		7600,00
September	7600	1800	4	450	>	400	759	8349,00		15949,00
October	7600	1600	4	400	=	400	759	0,00		7600,00
November	7600	900	4	225	<	400	759	0,00		7600,00
December	7600	1400	4	350	<	400	759	0,00		7600,00
Total	16300	8349,00		99549,00
1358,33

In this table, we calculated the total costs of storage (maintenance) of raw materials and materials, for this we needed to calculate such intermediate indicators as the costs of maintaining raw materials and materials in the warehouse, basic (determined by the storage capacity) and additional (when using additional storage space) ... In our case, the delivery is organized in such a way that there is a need to use additional warehouses during some months of the year, therefore the additional costs in September are not zero, and, therefore, the total costs consist not only of the costs of storing raw materials and materials in the main warehouse, but and in the month indicated above.

Figures 1 and 2 show that the maximum additional costs are in September.

Transportation and procurement costs within the framework of one delivery of raw materials and materials (purchased products and semi-finished products) are determined by the following formula:

ZTZR = ZDOST + ZRAZGR, rubles / delivery (5)

where ZRAZGR is the cost of unloading and receiving material resources at the consumer's warehouse, rubles / delivery.

ZDOST - costs of delivery (transportation) of the corresponding material resources from the manufacturer to the consumer, rubles / delivery;

The cost of unloading railway transport is 1% of the cost of unloaded raw materials and materials, of loading and unloading of vehicles - 1.5% of the cost of purchased products and semi-finished products.

Shipping costs are determined by the following formulas:

When supplying raw materials and supplies

When supplying purchased products and semi-finished products

where SZhD and SАВТ are the cost of delivery by rail or road of material resources required for the manufacture of one refrigerator, rubles / refrigerator.

The results of calculations of transport and procurement costs for the supply of raw materials, materials and purchased products, semi-finished products by month, taking into account the number of supplies, are shown in Table 2.

Table 2 - Calculation of transport and procurement costs for raw materials and supplies.

Month	Qmonth, pcs / month	Szd (Saut), rub / cold	Zdost, rub / month	Tsmat, rub / pc	Zrazg.,%	Zrazg, rub / pc	Zrazg, rub / month	Ztrz, rub / month
1	2	3	4	5	6	7	8	9
Calculation algorithm	ID (P1)	ID (P8)	item 2 * item 3	ID (P7)	ID (P8-note.)	p. 5 * p. 6/100	p. 7 * p. 2	item 4 + item 8
Transportation and procurement costs for the supply of raw materials and supplies
January	1400	3	4200	187	1	1,87	2618	6818
February	1600	3	4800	187	1	1,87	2992	7792
March	1500	3	4500	187	1	1,87	2805	7305
April	1200	3	3600	187	1	1,87	2244	5844
May	1400	3	4200	187	1	1,87	2618	6818
June	1100	3	3300	187	1	1,87	2057	5357
July	1000	3	3000	187	1	1,87	1870	4870
August	1400	3	4200	187	1	1,87	2618	6818
September	1800	3	5400	187	1	1,87	3366	8766
October	1600	3	4800	187	1	1,87	2992	7792
November	900	3	2700	187	1	1,87	1683	4383
December	1400	3	4200	187	1	1,87	2618	6818
Total	48900	30481	79381
Transportation and procurement costs for the supply of purchased products and semi-finished products
January	1400	6	8400	759	1,5	11,385	15939	24339
February	1600	6	9600	759	1,5	11,385	18216	27816
March	1500	6	9000	759	1,5	11,385	17077,5	26077,5
April	1200	6	7200	759	1,5	11,385	13662	20862
May	1400	6	8400	759	1,5	11,385	15939	24339
June	1100	6	6600	759	1,5	11,385	12523,5	19123,5
July	1000	6	6000	759	1,5	11,385	11385	17385
August	1400	6	8400	759	1,5	11,385	15939	24339
September	1800	6	10800	759	1,5	11,385	20493	31293
October	1600	6	9600	759	1,5	11,385	18216	27816
November	900	6	5400	759	1,5	11,385	10246,5	15646,5
December	1400	6	8400	759	1,5	11,385	15939	24339
Total	97800	185575,5	283375,5

Figure 3 - Contribution of transport and procurement costs for the corresponding resources to the total value

Based on the results of calculations (and on the basis of the diagram), it can be concluded that most of the total transport and procurement costs of JSC "Dom" are the costs of delivery, loading and unloading of purchased products and semi-finished products. You can also see from the diagram that the graphs have the same tendency in development, that is, they run almost parallel to each other. This is due to the fact that the transport and procurement costs for the corresponding resources to a greater extent depend on the size of the delivery lot, and, consequently, on the volume of production of refrigerators during the month. Also from Figure 3 it can be seen that the maximum transport and procurement costs fall on September, this is due to the production output.

Losses from the "death" of funds in inventories are determined by the following formula:

ZOM = Rl ∙ ZPR ∙ D = 0.5 ∙ C ∙ Qp ∙ k ∙ D, rubles / month. (eight)

where Rl is a value that takes into account the occurrence of material resources during the month (part of the resources is consumed immediately, part in the middle of the month, part at the end). It can be taken equal to 0.5;

Зпр - the value of the monthly production stock, pcs;

K is the number of deliveries;

C– the price of a material resource, rubles / piece;

The results of calculating losses from "death" are summarized in Table 3.

Table 3 - Calculation of losses from the "mortification" of funds in production inventories.

Month	RL	C	Qmonth	k	Qп	D	Zom
Month	RL	rub / piece	pcs / month	school desks.	pcs / part.	D	RUB / month
1	2	3	4	5	6	7	8
Calculation algorithm	0,5	ID (P7)	ID (P1)	ID	item 4 / item 5	0,15	item 2 * item 3 * item 6 * item 7
Calculation of losses from necrosis of raw materials and materials
January	0,5	187	1400	2	700	0,15	9818
February	0,5	187	1600	2	800	0,15	11220
March	0,5	187	1500	2	750	0,15	10519
April	0,5	187	1200	2	600	0,15	8415
May	0,5	187	1400	2	700	0,15	9818
June	0,5	187	1100	2	550	0,15	7714
July	0,5	187	1000	2	500	0,15	7013
August	0,5	187	1400	2	700	0,15	9818
September	0,5	187	1800	2	900	0,15	12623
October	0,5	187	1600	2	800	0,15	11220
November	0,5	187	900	2	450	0,15	6311
December	0,5	187	1400	2	700	0,15	9818
Total	114304
Calculation of losses from necrosis for purchased products and semi-finished products
January	0,5	759	1400	4	350	0,15	19924
February	0,5	759	1600	4	400	0,15	22770
March	0,5	759	1500	4	375	0,15	21347
April	0,5	759	1200	4	300	0,15	17078
May	0,5	759	1400	4	350	0,15	19924
June	0,5	759	1100	4	275	0,15	15654
July	0,5	759	1000	4	250	0,15	14231
August	0,5	759	1400	4	350	0,15	19924
September	0,5	759	1800	4	450	0,15	25616
October	0,5	759	1600	4	400	0,15	22770
November	0,5	759	900	4	225	0,15	12808
December	0,5	759	1400	4	350	0,15	19924
Total	231969
Total	346273

Figure 4− Distribution of total losses from necrosis.

In this table, we have calculated the losses from the "death" of funds in production inventories. As a result, we found that the losses from the “death” of capital are maximum in September due to an increase in the volume of refrigerators production in this month, and hence the size of inventories, and are minimal in November (the production output is the smallest and is equal to 900 units). Figure 4 shows that products and semi-finished products make the greatest contribution to losses from death. All lines on the graph are parallel to each other, which indicates that all losses vary in the same dependence on the volume of production.

Table 4 - Total costs in the "Supply" link, for raw materials, rubles / month.

Month	Maintenance costs, RUB / month		Losses from the "necrosis" of funds, rubles / month.	Total supply costs, RUB / month	Refrigerator production volume, pcs / month	Supply costs per unit of production
1	2	3	4	5	6	7
Calculation algorithm	Table 1	Table 2	Table 3	item 2 + item 3 + item 4	ID (P1)	item 5 / item 6
January	9000	6818	9818	25636,00	1400	18,31
February	9000	7792	11220	28012,00	1600	17,51
March	9000	7305	10519	26824,00	1500	17,88
April	9000	5844	8415	23259,00	1200	19,38
May	9000	6818	9818	25636,00	1400	18,31
June	9000	5357	7714	22071,00	1100	20,06
July	9000	4870	7013	20883,00	1000	20,88
August	9000	6818	9818	25636,00	1400	18,31
September	9000	8766	12623	30389,00	1800	16,88
October	9000	7792	11220	28012,00	1600	17,51
November	9000	4383	11220	24603,00	900	27,34
December	9000	6818	6311	22129,00	1400	15,81
Total (rub.)	108000,00	79381	115709	303090,00	16300	18,59

Table.Total costs in the "Supply" link, by products and semi-finished products, rubles / month.

November	16600	20029,5	19119	55748,50	900	61,94
July	16600	22255	21244	60099,00	1000	60,10
June	16600	24480,5	23368	64448,50	1100	58,59
April	16600	26706	25493	68799,00	1200	57,33
December	16600	31157	29741	77498,00	1400	55,36
August	16600	31157	29741	77498,00	1400	55,36
May	16600	31157	29741	77498,00	1400	55,36
January	16600	31157	29741	77498,00	1400	55,36
March	16600	33382,5	31566	81548,50	1500	54,37
February	16600	35608	33990	86198,00	1600	53,87
October	16600	35608	33990	86198,00	1600	53,87
September	24949	40059	38239	103247,00	1800	57,36
Total (rub.)	207549	362756,5	22770	916278,50	16300	56,21

Based on the results of Table 4, we build graphs of dependence.

Figure 5 - Cost structure in the "Supply" link.

Figure 6 - Dependence of total supply costs on the volume of production.

Figure 7 - Dependence of unit costs on the volume of output.

Figure 5 shows the structure of costs in the "Supply" link, that is, the share of transport costs, the maintenance of costs and losses from the "death" of capital in the total amount of supply costs. As a result, it can be noted that the losses from the death of capital account for approximately 38% of the total amount and play the greatest role (the smallest share is occupied by transport and procurement costs - 26%). Thus, the management of DOM OJSC should pay special attention to minimizing and optimizing precisely the costs of maintaining stocks while reducing the cost of production.

Figures 6 and 7 allow us to identify the general dependence of the total costs of supply and per unit of production on the volume of production per month. It can be concluded that the total costs grow with an increase in the number of products, and this growth is more intensive with small production batches. Unit costs, on the contrary, decrease with an increase in the volume of output, that is, they are minimal with the maximum amount of output (September).

Thus, in this section, we have calculated the total cost of supply at JSC "DOM" and the cost per unit of output. We got the following results:

the following results:

Inventory maintenance costs are maximum in September, due to the use of additional warehouse space in these months.

After analyzing the structure of transport and procurement costs, we noticed that most of the costs are for the delivery, loading and unloading of purchased products and semi-finished products.

The losses from the “death” of capital were also calculated, and as a result we got that they were maximum in September (due to the increase in the value of inventories in these months), and minimum in November.

Total costs are highest in September and lowest in November (highest and lowest output, respectively), while unit costs are the opposite. This is due to the fact that the total costs increase with an increase in the volume of production, but at the same time the fixed costs associated with production and sale remain unchanged and, therefore, the costs per unit of output are reduced. Thus, at this point, we have calculated the costs in the "Supply" link.

2.2 Estimation of costs in the logical link "Production"

At this point, using the data specified in the appendix, we determine the costs in the field of production, and reflect the results of the calculations in table 9.

Table 5 - Costs in the "Production" link.

Month		Production volume, pcs / month	Production workers' wages, rubles / piece.	Workshop costs, rubles / month	General plant costs, rubles / month	Total costs, rubles / month
1	2	3	4	5	6	7	8
Calculation algorithm	ID (P9)	ID (P1)	item 2 * item 3	ID (P9)	ID (P9)	∑p.4.5.6	item 7 / item 3
January	335	1400	469000	632000	507000	1608000	1148,57
February	335	1600	536000	632000	507000	1675000	1046,88
March	335	1500	502500	632000	507000	1641500	1094,33
April	335	1200	402000	632000	507000	1541000	1284,17
May	335	1400	469000	632000	507000	1608000	1148,57
June	335	1100	368500	632000	507000	1507500	1370,45
July	335	1000	335000	632000	507000	1474000	1474,00
August	335	1400	469000	632000	507000	1608000	1148,57
September	335	1800	603000	632000	507000	1742000	967,78
October	335	1600	536000	632000	507000	1675000	1046,88
November	335	900	301500	632000	507000	1440500	1600,56
December	335	1400	469000	632000	507000	1608000	1148,57
Total	16300	5460500	7584000	6084000	19128500	1173,53

In this table, the following are calculated: the wages of the main workers for the month, the total costs of production, as well as the costs per unit of production. The results of the table show that the total costs, as well as the production costs, depend on the volume of production. The greater the volume of output, the lower the cost per unit of production, and vice versa.

The largest value that affects the total costs is the amount of shop costs (7,584,000 rubles).

We build graphs based on the results of the table.

Figure 8 - The structure of total costs in the "Production" link.

Figure 9 - Dependence of the cost per unit of production in the "Production" link on the volume of output.

Figure 8 shows the total costs of manufacturing products by type of costs, they are maximum in September, in which the largest amount of products is produced. This is due to the fact that wage costs are variable, and therefore depend on the volume of output. Shop floor and general plant costs are constant, since they must be carried out with any amount of products manufactured. Consequently, the increase in total costs in this case is associated only with an increase in the cost of wages of production workers.

Unit costs are highest in November (fixed costs are high and output is minimal) and lowest in September, which is clearly illustrated in Figure 9.

2.3 Determination of costs in the logical link "Sales"

To carry out calculations in this section, the following information must be taken into account:

To sell products, the enterprise has an appropriate infrastructure - a finished product warehouse and a product distribution system (sales network).

The finished product warehouse and sales network have the appropriate throughput:

 warehouse of finished products is able to accommodate Q "with, units;

 the distribution (sales) network is able to pass through itself - Q "network, unit / delivery;

 in this case, the throughput of the warehouse and the network are equal ( Q "with = Q "network).

The cost of maintaining a warehouse is Z "s, rub / month

Finished products are shipped to consumers by rail in equal parts 10 times a month (k " ) for any monthly release program.

The total costs of selling finished products per month are determined as:

Z "sales = Z" sod + Z "tzr + Z" ohm, rubles / month. (nine)

In the case of delivery of finished products from production units in volumes exceeding the size of the warehouse, the costs of storage (maintenance) of finished products are determined as:

Z "sod = Z" skl + Z "additional, rubles / month, (10)

where З "stock" is the cost of keeping the finished product in the warehouse, rubles (initial data, table A5)

З "additional" - the cost of maintaining finished products stored outside the warehouse, rubles / month.

, (11)

where Q "g – the size of the batch of finished products, in terms of volume exceeding the capacity of the warehouse, units.

Q "с - capacity of the finished goods warehouse

k "- the number of shipments of finished products per month;

C "- the price of one refrigerator, rubles.

In the case of Q "r

The calculation results are shown in table 6.

Table 6 - Calculation of the costs of maintaining (storage) of finished products in the warehouse.

Month	Z "s	Q "month	k "	Q "g	Comparison	Q "with	Ts "	Z "additional	Z "sod
1	2	3	4	5	6	7	8	9	10
Calculation algorithm	ID (P5)	ID (P1)	ID	item 3 / item 4	<=>	ID (P4)	ID (P6)	F-la 11	item 2 + item 9
January	11000	1400	10	140	<	150	3179	0	11000
February	11000	1600	10	160	>	150	3179	99	11099,34
March	11000	1500	10	150	₌	150	3179	0	11000
April	11000	1200	10	120	<	150	3179	0	11000
May	11000	1400	10	140	<	150	3179	0	11000
June	11000	1100	10	110	<	150	3179	0	11000
July	11000	1000	10	100	<	150	3179	0	11000
August	11000	1400	10	140	<	150	3179	0	11000
September	11000	1800	10	180	>	150	3179	795	11794,75
October	11000	1600	10	160	>	150	3179	99	11099,34
November	11000	900	10	90	<	150	3179	0	11000
December	11000	1400	10	140	<	150	3179	0	11000
Total	132000	993,44	132993,44

Based on the results of the table, we stand graphs of dependencies.

Figure 10 - Distribution of additional costs for the maintenance of finished products by months.

Figure 11 - Distribution of total costs for the maintenance of finished products.

In this table, we calculated the total costs of storage (maintenance) of finished products, for this we needed to calculate such intermediate indicators as the costs of keeping in the warehouse, the main (which are determined by the capacity of the warehouse) and additional (when using additional storage space).

In our case, the production of products is organized in such a way that the need to use additional warehouses arises only in September, in the remaining months the additional costs are zero, and, therefore, the total costs consist only of the costs of storing finished products in the main warehouse. During these months (excluding September), the total costs remain unchanged. This is due to the fact that the costs of servicing and maintaining a warehouse do not depend on the amount of finished products stored in it, and even if the premises are not fully loaded, they remain at a level that ensures maximum use of the warehouse.

Figure 11 shows that for additional costs for the maintenance of finished products stored outside the warehouse, it is only 1%, almost equal to zero of the total costs. The maximum costs for the maintenance of finished products also fall on September due to the largest volume of production of refrigerators in this month, and, consequently, the largest costs for their storage (using additional storage facilities).

Transportation and procurement costs within one shipment of finished products are determined by the following formula:

Z "tzr = Z" dost + Z "unload, rubles / shipment, (12)

where З "raz - the costs of unloading and receiving material resources at the consumer's warehouse, rubles / delivery.

З "delivery" - costs of delivery (transportation) of refrigerators from manufacturer to consumer, rubles / refrigerator;

The cost of delivery of refrigerators from the enterprise to the consumer is 50 rubles / refrigerator in case Q "G ≤ Q "with and 100 rubles / refrigerator for shipment of refrigerators, exceeding the throughput of the sales channel, since you have to rent unplanned vehicles.

The results of calculations of transport and procurement costs are given in Table 7.

Table 7 - Calculation of transport and procurement costs.

Month	Q "month, piece / month.	K "sales	Comparison: Qg, pcs. / Part and Qnet, pcs.	Z "dost, rub.	Z "extra, rub.	Z "crunch, rub.	Z "tzr, rub.
1	2	3	4	5	6	7	8
Calculation algorithm	ID (P1)	ID	item 2 / item 3 ID (P4)	p. 2 * 50	p. 4 * 100	0.01 * item 2 * ID (P6)	item 5 + item 6 + item 7
January	1400	10	140<150	70000	0	44506	114506
February	1600	10	160> 150 (difference 10)	80000	1000	50864	131864
March	1500	10	150 = 150 (difference 0)	75000	0	47685	122685
April	1200	10	120<150	60000	0	38148	98148
May	1400	10	140<150	70000	0	44506	114506
June	1100	10	110<150	55000	0	34969	89969
July	1000	10	100<150	50000	0	31790	81790
August	1400	10	140<150	70000	0	44506	114506
September	1800	10	180> 150 (difference 30)	90000	3000	57222	150222
October	1600	10	160> 150 (difference 10)	80000	1000	50864	131864
November	900	10	90<150	45000	0	28611	73611
December	1400	10	140<150	70000	0	44506	114506
Total	815000	5000	1338177

In this table, transportation and procurement costs were calculated, which, as can be seen from the table, are the sum of the delivery costs and the costs of unloading refrigerators. Based on the results of the table, we build a graph.

Figure 12 - Transportation and procurement costs per shipment.

Based on the results of calculations and, based on the schedule, it can be concluded that most of the total transport and procurement costs of JSC "DOM" are the costs of delivery of finished products. Moreover, an increase in the volume of production significantly affects only the costs of delivery of products, the costs of unloading and loading do not make a sharp jump up in February, October and September (months in which sales of products exceed the throughput of the distribution network), that is, they are to a lesser extent depend on sales volumes.

Losses from the "mortification" of funds in stocks of finished goods are determined by the following formula:

З "ОМ = Рл ∙ З" ПР ∙ Д = 0.5 ∙ (0.5 ∙ Ц "∙ Q" п ∙ k ") ∙ Д, rubles / month (13)

where P "l is the value that takes into account the lying of material resources during the month (part of the resources is consumed immediately, part in the middle of the month, part at the end). Can be taken equal to 0.5;

Z "pr - the value of the monthly stock of finished products, pcs;

K "- the number of deliveries;

C "- product price, rubles / piece;

D - the cost of monetary resources (it can be taken taking into account the average profitability of production or products). For example, if the average profitability of the production of refrigerators is 15%, then this coefficient "D" can be taken equal to 0.15.

The results of calculating losses from "death" are summarized in Table 8.

Table 8 - Calculation of losses from the "mortification" of funds in stocks of finished products.

Month	R "l	C * 0.5, rub./pcs.	Qmonth, pcs / month	k "part.	Q "p, pcs. / Part.	D	Z "ohm, rubles / month
1	2	3	4	5	6	7	8
Calculation algorithm	0,5	ID (P6)	ID (P1)	ID	item 4 / item 5	0,15	item 2 * item 3 * item 6 * item 7
January	0,5	1589,5	1400	10	140	0,15	16689,75
February	0,5	1589,5	1600	10	160	0,15	19074
March	0,5	1589,5	1500	10	150	0,15	17881,875
April	0,5	1589,5	1200	10	120	0,15	14305,5
May	0,5	1589,5	1400	10	140	0,15	16689,75
June	0,5	1589,5	1100	10	110	0,15	13113,375
July	0,5	1589,5	1000	10	100	0,15	11921,25
August	0,5	1589,5	1400	10	140	0,15	16689,75
September	0,5	1589,5	1800	10	180	0,15	21458,25
October	0,5	1589,5	1600	10	160	0,15	19074
November	0,5	1589,5	900	10	90	0,15	10729,125
December	0,5	1589,5	1400	10	140	0,15	16689,75
Total	194316,38

Figure 13 - Distribution of costs from "Death" by months.

In this table, we calculated the losses from the "mortification" of funds in stocks of finished goods, for which we calculated the size of the production stock, and took into account the value of the coefficient of the cost of monetary resources. As a result, we found that the losses from the "death" of capital are maximum in September, October and in February due to an increase in the volume of sales of refrigerators in these months, and hence the size of inventories, and are minimal in November (the production output is the smallest and is equal to 900 units) .What is clearly seen in Figure 13.

Determine the total cost of sales and reflect the results in the form of table 9.

Table 9 - Total costs in the "Sales" link, rubles / month.

Month	Inventory maintenance costs, RUB / month	Transportation and procurement costs, rubles / month	Losses from "numbness" of funds, rubles / month	Total sales costs, RUB / month	Refrigerator production volume, pcs / month	Sales zatats per unit of production, rubles / piece.
1	2	3	4	5	6	7
Calculation algorithm	Table 6	Table 7	Table 8	item 2 + item 3 + item 4	ID (P1)	item 5 / item 6
January	11000	114506	16689,75	142195,75	1400	101,57
February	11099,34	131864	19074	162037,34	1600	101,27
March	11000	122685	17881,875	151566,88	1500	101,04
April	11000	98148	14305,5	123453,5	1200	102,88
May	11000	114506	16689,75	142195,75	1400	101,57
June	11000	89969	13113,375	114082,375	1100	103,71
July	11000	81790	11921,25	104711,25	1000	104,71
August	11000	114506	16689,75	142195,75	1400	101,57
September	11794,75	150222	21458,25	183475	1800	101,93
October	11099,34	131864	19074	162037,34	1600	101,27
November	11000	73611	10729,125	95340,125	900	105,93
December	11000	114506	16689,75	142195,75	1400	101,57
Total	132993,43	1441616	194316,375	1665486,81	16300	102,18

Based on the results of table 13, we build graphs of dependencies.

Figure 14 - Cost structure in the "Sales" link.

Figure 15 - Dependence of the total costs in the "Sales" link on the volume of products.

Figure 16 - Dependence of unit costs on the volume of sales of products.

Figure 14 shows the structure of costs in the "Sales" link, that is, the share of transport costs, the maintenance of costs and losses from the "death" of capital in the total cost of selling products. As a result, it can be seen that transport and procurement costs account for approximately 81% of the total and play the largest role (the smallest share is occupied by the cost of maintaining stocks). That is, the structure of costs in the "Sales" link is fundamentally different from the structure in the "Supply" link, where the greatest role is played by losses from the "death" of funds and the least - transport and procurement costs. Thus, the management of JSC DOM should pay special attention to minimization and optimization of these costs while reducing the cost of production.

Figures 15 and 16 allow us to identify the general dependence of the total costs of sales and per unit of production on the volume of its output (sales) per month. That is, we can conclude that the total costs grow with an increase in the number of products, and this growth is more intensive with small production batches, then the greater the output, the less the increase in total costs. When analyzing unit costs, a clear trend cannot be identified, for example, in September (in which production is highest) unit costs are not minimal. In general, unit costs decrease with an increase in production (sales). This is due to the fact that the delivery of finished products is carried out by rail, regardless of the volume of sales. Consequently, if the transport is not optimally loaded (underload or additional vehicle), unit costs increase, which happened in September.

Thus, in this section, we have calculated the total costs of sales in JSC "Dom" and costs of sales per unit of production. As a result of calculations, it was found that the costs of sales are made up of the costs of maintaining stocks (8%), losses from the "mortification" of funds (11%) and transportation and procurement costs (81%).

Inventory maintenance costs are at their maximum in September, due to the use of additional storage space this month. Transportation and procurement costs account for the largest share in total sales costs. After analyzing the structure of transport and procurement costs, we noticed that most of the costs are delivery.

The losses from the “death” of capital were also calculated, and as a result, we found that they were maximum in September, October and February (due to an increase in the value of inventories in these months), and minimum in November (Figure 13).

Total costs are highest in September and lowest in November (highest and lowest output, respectively), while unit costs are the opposite. This is due to the fact that the delivery of finished products is carried out by rail, regardless of the sales volume. Consequently, if the transport is not optimally loaded (underload or additional vehicle), the unit costs increase. Thus, at this point, we have calculated the costs in the "Sales" link.

We have now completed our consideration of the second chapter, "Determining Costs in the Supply-Manufacturing-Distribution Supply Chain". In this chapter, the costs of supply, production and marketing have been calculated for both total output and per unit of output.

3. Optimization of material flow

As part of this course work, cost optimization is carried out:

Within the logistics chain "Supply - production - sales" as a whole based on actual data (Determination of the optimal monthly batch of products);

Within the logistics chain "Supply - production - sales" as a whole according to the forecast data (Assessment of the results of a possible increase in production volumes due to the organization of the second shift);

Within the framework of the logistics link "Production" (Determination of economically optimal ways of using waste);

Within the framework of the logistics link "Supply" (The problem of choosing a supplier is being solved).

3.1 Determination of the optimal monthly batch of products

The total total costs along the entire supply chain are determined by the formula:

Zbsch = Zsnab + Zpr + Zsbyt (14)

Using the results of calculations along the entire supply chain, it is necessary to build graphs of the dependence of costs per unit of production by links - "Supply" (procurement), "Production" and "Sales" on the volume of products.

The calculation results are summarized in Table 14.

Table 10 - Total costs in the chain "Supply - production - sales".

Month	Supply costs			Production costs		Sales costs		Total costs, rub.	Costs per unit of production, rubles / piece.
Month	full, rub.		per unit, rub / piece	full, rub.	per unit, rub / piece	full, rub.	per unit, rub / piece	Total costs, rub.	Costs per unit of production, rubles / piece.
1	2		3	4	5	6	7	8	9
Calculation algorithm	Table 4			Table 5		Table 9		∑p.2,4,6	∑p.3,5,7
January	25636,00	18,31		1608000	1148,57	142195,75	101,57	1633778,20	1268,45
February	28012,00	17,51		1675000	1046,88	162037,34	101,27	1865049,34	1165,66
March	26824,00	17,88		1641500	1094,33	151566,88	101,04	1819890,88	1213,25
April	23259,00	19,38		1541000	1284,17	123453,50	102,88	1687712,50	1406,43
May	25636,00	18,31		1608000	1148,57	142195,75	101,57	1775831,75	1268,45
June	22071,00	20,06		1507500	1370,45	114082,38	103,71	1643653,38	1494,22
July	20883,00	20,88		1474000	1474,00	104711,25	104,71	1599594,25	1599,59
August	25636,00	18,31		1608000	1148,57	142195,75	101,57	1775831,75	1268,45
September	30389,00	16,88		1742000	967,78	183475,00	101,93	1955864,00	1086,59
October	28012,00	17,51		1675000	1046,88	162037,34	101,27	1865049,34	1165,66
November	24603,00	27,34		1440500	1600,56	95340,13	105,93	1560443,13	1733,83
December	22129,00	15,81		1608000	1148,57	142195,75	101,57	1772324,75	1265,95
Total	228,18		14479,33	1229,02	20955023,26	1285,58
The average:	19,02		1206,61	102,42

In accordance with the results of calculations in column 9, we will determine the minimum logistics costs in the chain per unit of production and the month in which the costs are minimal. Let's select this row in the table - this is September. We will use this data for calculations in the future.

Next, we will solve the problem of determining the minimum cost per unit of production by a graphical method. Based on the data in Table 10, we construct a line diagram (Fig. 17) characterizing the influence of costs in individual links on the total costs of the production process.

Figure 17 - Graph of dependence per unit of production for the links "Supply", "Production", "Sales" on the volume of production.

Based on Figure 17, point A can be determined, in our case the total costs are minimal in September with a production volume of 1800 pcs. That is, in this month, the optimal monthly production batch (Vopt.) Is achieved.

The optimal volume of output per year will be:

The average actual number of products (Vfact) is determined as the arithmetic average of the monthly values of the output - Table 1 (clause 3).

To determine costs for Vfact we use the already calculated average cost values (Table 10).

To determine costs for Vopt we use the ready-made values in Table 10 for the month when the optimal amount of products is produced (in the example, this is September, when 1800 pieces are produced)

Table 11 - Structure of actual and optimal production costs, rubles

Expenditures		Value, rub.
Expenditures		V fact. = 16300 pcs.	Vopt. = 21600 pcs.
Raw materials and supplies	per unit	187	187
Raw materials and supplies	for release	3048100	4039200
2		per unit	759	759
2		for release	12371700	16394400
3	Supply costs	per unit	19,02	16,88
3	Supply costs	for release	310026	364608
4	Production costs	per unit	1206,61	967,78
4	Production costs	for release	19667743	20904048
5	Sales costs	per unit	102,42	101,93
5	Sales costs	for release	1669446	2201688
6	Full cost	per unit	2274,05	2032,59
6	Full cost	for release	37067015	43903944
7	A) Wholesale price	per unit	3179	3179
7	Revenue	for release	51817700	68666400
8	Profit	per unit	904,95	1146,41
8	Profit	for release	14750685	24762456
9	Profitability	40	56

In this table, we have calculated the main indicators (total cost, revenue, profit) for both actual and optimal output volumes. For the optimal volume of production, we received the highest percentage of profitability - 56%, which is almost 2 times higher than with the actual volume of production.

Let's reflect the obtained results using diagrams (Figure 18-20).

Figure 18 - The structure of the total cost at the actual volume of production.

Figure 19 - The structure of the total cost of itself with the optimal volume of production

Figure 20- Comparison of the main indicators at the actual and optimal volumes of output

In fig. 18 and 19 we have shown the full cost of production at the actual and optimal production volumes. When manufacturing products in the amount of 16,300 pieces per year (actual value), production costs (53%) and the cost of purchased products and semi-finished products (33%) account for the main share in the cost price. A similar picture is observed with an increase in production volumes (up to 21,600 pieces). However, at the same time, the share of sales costs, the cost of purchased products and raw materials, materials increases due to a decrease in production costs. In our opinion, this is due to the fact that production costs are mostly constant, that is, with an increase in the amount of production, unit costs decrease. At the same time, the costs of purchasing raw materials, materials and semi-finished products are directly proportional to the volume of production and, therefore, increase with the optimization of production. This leads to the fact that the total cost price at the optimal volume of output increases significantly for the entire volume and decreases per unit of output.

In Fig. 20, we have compared the financial performance of the enterprise at the actual and optimal production volumes (for a year). At the same time, we obtained that with an optimal volume, the total cost is higher, but due to the fact that the enterprise's revenue from the sale of products is significantly larger, the profit from financial and economic activities (as the difference between the cost and revenue) is approximately twice as large. Thus, it is much more profitable for the enterprise to increase production from 16,300 pieces per year (actual value) to 21,600 (optimal) in order to maximize the firm's income.

In this section, we calculated the total costs in the supply-production-sales chain, obtained the average cost per unit of production, and determined the optimal volume of output - 1800 pcs. month and therefore 21600 pcs. in year. The costs, total cost, wholesale price, revenue, profit and profitability were also calculated for both the actual (16300 pieces) and optimal (21600 pieces) production volume.

As a result of the calculations, it was found that in September the total costs are maximum, and the costs per unit are minimal. (The cost of production is more constant, with an increase in the number of products produced, the cost per unit decreases).

As a result of comparing the indicators for the actual and optimal production volumes, we obtained that it is more profitable for the enterprise to switch to an annual production volume of 21,600 pieces. (optimal production volume).

3.2 Assessment of a possible increase in production volumes

In this section, it is necessary to determine, given the existing logistics system "Supply-production-sales" at the enterprise, the feasibility of increasing the volume of production in excess of the optimal value. How will this affect profit margins and profitability?

Additional information required for calculations:

Analysis of production capabilities showed that in the case of organizing a second shift, the enterprise can produce on average up to 3,000 refrigerators per month or 36,000 units per year.

All calculations must be carried out taking into account the forecast of the emerging demand in the enterprise markets (markets A, B, C), taking into account the pessimistic and optimistic scenarios. The projected demand for manufactured products and costs in the links "Supply-production-sales" with a production volume of 3000 pcs / month. presented in the original data.

Changes in the structure of production costs with optimal annual output and annual volumes exceeding the optimal output are reflected in Table 12.

In the calculations, the following values were used: pessimistic volume of production 11200 + 5600 + 10600 = 27400 pieces per year (according to demand), respectively, 2283 pieces per month. Optimistic - 14900 + 7900 + 14600 = 3740 pieces, but since the capabilities of the enterprise ensure the production of only a smaller amount, we will take the optimistic volume equal to 36000 pieces (or 3000 pieces per month).

Table 12 - Changes in the structure of production costs with an increase in output.

Expenditures		Value, rub.
		At Vopt.	At Vp	At Vо
		At Vopt.	pessimistic option	optimistic option
		21600	27400	36000
1	2		4	5	6
1	Raw materials and supplies	per unit	187	187	187
1	Raw materials and supplies	for release	4410000	5123800	6732000
2	Purchased products and semi-finished products	per unit	759	759	759
2	Purchased products and semi-finished products	for release	16581600	20796600	27324000
3	Supply costs	per unit	16,88	19,02	18,3992
3	Supply costs	for release	1695708	521148	662371,2
4	Production costs	per unit	967,78	1206,61	909,7132
4	Production costs	for release	20737080	33061114	32749675,2
5	Sales costs	per unit	101,93	102,42	108,0458
5	Sales costs	for release	2436084	2806308	3889648,8
6	Full cost	per unit	2032,59	2274,05	1982,1582
6	Full cost	for release	43903944	62308970	71357695,2
7	A) Wholesale price	per unit	3179	3179	3179
7	Total revenue	for release	68666400	87104600	114444000
8	Profit	per unit	1146,41	904,95	1196,8418
8	Profit	for release	24762456	24795630	43086304,8
9	Profitability	59	40	60

Figure 21 - Comparison of key indicators for optimal and predicted output volumes.

In this table, we calculated the total cost per unit and for the entire output, calculated the sales revenue, profit and profitability of output at the optimal output and compared them with those obtained at the predicted values of demand (pessimistic and optimistic).

When considering the main costs with pessimistic and optimistic output, it can be seen that production costs decrease with an optimistic output, compared with the pessimistic option. This is due to the increase in production.

Figure 21 shows that the maximum revenue and profit from the sale of products is achieved with an optimistic volume of output. At the same time, the minimum cost of production of all products is achieved with the optimal production volume.

When organizing the second shift, the enterprise significantly increases the volume of production (from 21,600 pieces to 36,000 pieces), which, on the one hand, leads to an increase in costs, production costs, and on the other, to an increase in profits. According to demand, 27400 pieces are required. products per year, which is more than the optimal output and less than the optimistic one. It can be assumed that the market is already saturated.

3.3 Supplier selection

We will choose the most optimal option for purchasing compressors. To do this, with a previously determined optimal batch of products, we will estimate the economic losses due to the disruption of the supply rhythm.

Additional information for making calculations in this section:

Studies have shown that the enterprise has losses due to under-production, which is mainly due to irregular supplies of compressors for Oka-8A refrigerators.

Compressor suppliers in the year under review are given in the baseline data (Table 3).

Analysis of the refrigeration compressor markets showed that next year it is possible to conclude contracts with new suppliers. The main feature of suppliers is that offering compressors of the same quality, they set their price depending on the accuracy of delivery (the more accurate the delivery time is, the higher the price). Therefore, the choice of a supplier must be approached from the standpoint - which is more profitable, to buy more expensive compressors (which will reduce profits) and reduce downtime or buy cheap compressors from suppliers with the largest supply disruptions.

Table 13 - Economic assessment of possible options for purchasing compressors from various suppliers

Indicators	Calculation algorithm	Perfect option	Tula-Yaroslavl	Vozvozhny new options
Indicators	Calculation algorithm	Perfect option	Tula-Yaroslavl	Eagle	Orel-Tula	Eagle-Tula-Finland	Eagle-Finland
1	2	3	4	5	6	7	8
1.Scheduled number of working days per year, days	ID	264	264	264	264	264	264
2.Number of days of downtime, days	ID (P12, P13)	0	11	24	17	11	12
3.The actual number of days worked, days	item 1-item 2	264	253	240	247	252,67	252
4. Annual planned volume of production, pcs.	Tab. 1 (item 3: ∑)	16300	16300	16300	16300	16300	16300
5. Average daily volume of production, pcs / day	item 4 / item 1	62	62	62	62	62	62
6. The volume of under-production during the days of downtime, pcs.	item 5 * item 2	0	679	1482	1050	700	741
7. Actual annual output, pcs.	item 4 - item 6	16300	15621	14818	15250	15600	15559
8. Cost of the compressor, rub / piece *	ID (P13)	372	A 372	B 435	T 409	G 477.3	D 527.5
9.Fridge cost price, rub / piece **	Table 11-item 6	2032,59	2274,05	2334,05	2304,05	2380,23	2433,315
10. Cost per issue, rub.	item 9 * item 7	33131217	35522556	34586377	35137635,2	37132189,1	37860169
11.Revenue per issue, rub.	ID (P6) * p.7	51817700	49658629,2	47107000	48480954,2	49593202,8	49462350
12. Profit per issue, rub.	clause 11 - clause 10	18686483	14136073,1	12520623	13343318,9	12461013,7	11602181
13. Profit per unit, rub / unit.	ID (P6) - item 9	1146,41	904,95	844,95	874,95	798,77	745,685
14. Lost profit, rub.	item 13 * item 6	0	614611,875	1252062,3	918366,08	558937,29	552484,8

* For options where there are several suppliers, the arithmetic average cost of the compressor is calculated

** In accordance with the initial data, in the case of purchases from Finland, the supply costs increase by 2.5 times. Accordingly, in the case of purchasing compressors in Orel-Tula-Finland, the costs in the "Supply" link will increase by 1.5 times. In the case of purchases in Oryol-Finland - 1.75 times. Recalculate the base cost for these two options ( Sat ") according to table 11 (column Vfact)

In Table 13, we have calculated various options for purchasing compressors from suppliers.

For clarity, you can display the results obtained in the form of a line diagram (Figure 22).

Figure 22 - Main parameters characterizing the purchase of compressors from various suppliers for JSC Dom.

As a result of tabular calculations and from the graph, it can be concluded that the optimal supplier for JSC "DOM" is Tula and Yaroslavl. Since with this option, the total profit of the enterprise is maximum, and the lost profit is minimal and amounts to 614.611 thousand. rubles / year, while in other cases the possible losses are much higher.

In the table, the profit per unit of production was also calculated for various combinations of suppliers, which also takes the greatest value when supplying compressors from Tula and Yaroslavl. Despite the fact that the losses due to downtime in this case are maximum, but the high price of components and a significant increase in transport costs when supplied from other suppliers, make such a delivery unprofitable.

To make a final decision, we will calculate the rating of suppliers, for this we will develop our own rating scale.

Supplier selection criteria		Specific weight of the criterion	assessment of the criterion value on a 10-point scale	The product of the specific gravity and the estimate
Delivery reliability	Tula, Yaroslavl	0,3	7	2,1
	Eagle		5	1,5
	Finland		10	3
Price	Tula, Yaroslavl	0,25	9	2,25
	Eagle		7	1,75
	Finland		6	1,5
Supply volume	Tula, Yaroslavl	0,2	6	0,9
	Eagle		6	0,9
	Finland		8	1,2
Rhythm	Tula, Yaroslavl	0,15	9	1,35
	Eagle		9	1,35
	Finland		7	1,05
Supplier remoteness	Tula, Yaroslavl	0,1	8	0,8
	Eagle		7	0,7
	Finland		5	0,5
Total	Tula, Yaroslavl	1	39	7,4
	Eagle		34	6,2
	Finland		36	7,25

Based on the results of calculating this table, it can be seen that the base case (Tula-Yaroslavl) is in the first place in the rating, which once again confirms the choice of this particular supplier.

Thus, in this section "Selecting suppliers", we carried out an economic assessment of the company's transition to the supply of compressors from other sources, calculated six possible options and came to the conclusion that the most profitable for JSC "Dom" is cooperation with former suppliers (from Tula and Yaroslavl ). We came to this conclusion after evaluating and comparing cost, revenue and profit opportunities for different delivery options. That is, even despite the irregularity of supplies and downtime, it is more profitable for our company to buy compressors of the same quality, but at a lower price and with the lowest transportation costs.

3.4 Waste use assessment

In this section, we have determined the feasibility of switching to another technology in the manufacture of refrigerator doors. At the same time, waste is used differently in the basic and proposed technologies.

Additional information for making calculations:

For the production of the front door of the OKA-11 refrigerator, steel sheets are currently used, but the doors can also be made of steel tape.

Wherein:

 the enterprise has the ability to produce parts "A" from the waste obtained from the use of steel sheets;

 from the waste obtained when using steel tape - to make parts "B".

The calculation results can be presented in the form of a table.

Table 15 - Results of waste use.

Indicators	U measurement	Formulas	Indicator value
Indicators	U measurement	Formulas	Steel sheet	Steel tape
1. The number of parts made from scrap metal (per refrigerator door)	PCS.	I. D. (R14)	11	11
Weight of one piece	kg	I. D. (R14)	0,25	0,3
2. Cost of one piece	rub / piece	I. D. (R14)	2,5	2
3. The price of one piece	rub / piece	I. D. (R14)	3,2	2,4
4. Profit from one piece	rub / piece	item 3 – item 2	0,7	0,4
5. Profit from the total volume of parts made from scrap metal	rub.	p.4xp.1	7,7	4,4
6. The mass of waste in scrap metal, in the manufacture of parts (per 1 door)	kg	I. D. (R14)	0,3	0,25
7. Waste cost	RUB / kg	I. D. (R14)	0,32	0,32
8. The cost of waste sold as scrap metal (per 1 piece)	rub.	p.6xp.7	0,096	0,08
9. Profit from the sale of parts and waste into scrap metal (from metal used for 1 door blank)	rub.	p. 5 + p. 8	7,796	4,48
10. Annual production of refrigerators	thousand pcs.	I. D. (W1)	16,3	16,3
11. Profit from the sale of parts and waste into scrap metal per annual output	thousand roubles.	p.9xp.10	24,096	20,78

According to the results of calculations, it can be concluded that using steel sheet for JSC "DOM" is more profitable than steel tape on average by 3.316 rubles. for one door blank. That is, at the moment the company uses an optimal waste management program for itself.

Figure 23 - Comparison of the main indicators when using waste

It can be seen from this diagram that when using a steel sheet, the enterprise will receive more or equal profit than when using a steel strip, on average by 3,316 rubles. from the workpiece.

Thus, in the section “Assessment of the use of various materials”, we assessed two options for using waste at JSC “Dom” and came to the conclusion that the option for using waste used at the moment is not profitable for the company. It is most advisable to make the front door of the refrigerator from steel tape. In this case, for the production of the front door of the refrigerator, steel sheets are used, from the waste of which the enterprise has the ability to also produce parts A. In this case, the total profit of the enterprise is more by 3,316 rubles. from each door or 163,033 rubles. for the entire release program. (with the actual version).

Thus, in this chapter "Material flow optimization", we have determined the optimal monthly batch of production (1800 pieces), which falls on September. They calculated the actual and optimal production costs, compared the main indicators for the actual and optimal production volumes. Also in this chapter, we assessed a possible increase in output (Figure 22), made a choice of a supplier, comparing various options for both old and new suppliers (Figure 23), and determined the economically optimal way to use the income.

Conclusion

The logistic approach consists in a systematic consideration of a set of processes from the standpoint of a single material production chain. Integration of individual links of this chain is carried out at the technical, technological, economic and methodological levels, and minimization of time and resources is achieved by optimizing the end-to-end management of material and information flows. With the help of logistics, it is possible to coordinate the local chains of individual departments with each other, as well as for the purpose of organization, while all inter-functional in-house solutions are optimized.

In Russia, economic reforms are being carried out, the result of which is the formation and development of new economic, financial, social relations based on the formation of a market economy, in which entrepreneurs are the leading economic entity.

In the course of the course work, we acquired practical skills in solving problems of optimizing material flows at an enterprise using a logistic approach; studied the concept of logistics, its constituent parts, learned to count costs in logistics links and the chain as a whole, to carry out optimization.

All calculations and charting were done in the Excell editor.

This work convinced us of the importance and necessity of calculation in making any production decisions related to costs.

In the first chapter of the work, we examined the theoretical aspects of the use of logistics in the activities of enterprises in modern conditions.

In the second chapter, "Determination of costs in the supply link", the total costs were calculated, which consist of the maintenance costs, transport and procurement costs and the cost of capital "mortification". The largest costs for the maintenance of raw materials, materials and purchased semi-finished products were carried out in September (15949.00). Transportation and procurement costs depend on the size of the delivery lot, and therefore on the volume of production. Therefore, the largest transport and procurement costs are in September, where the output is 1,800 pieces.

Losses from the "mortification" of capital are also maximum in September due to the highest volume of production in this month: for raw materials and materials - 12,623 rubles, and for purchased products and materials - 25,616 rubles. The minimum losses from the "mortification" of capital fall on November, since the production of refrigerators is minimal: for raw materials and materials - 6311 rubles, and for purchased products and semi-finished products - 12808 rubles. At the conclusion of the second chapter, the total cost of supplying all products was calculated. The maximum in September is 103,247 rubles, the minimum in November is 55,748 rubles. Also, the supply costs per unit of production were calculated. They are as opposed to total costs.

In the third chapter "Optimization of material flow" was determined the optimal monthly volume of production, which is in September and is 1800 refrigerators. The calculation of the cost of production was made with the actual release and the optimal release of refrigerators: with the actual output - 2283.56 rubles, and with the optimal one - 2288.315 rubles. After that, a comparison was made of the main indicators (total cost, revenue for the entire volume of production and profit) at the actual and optimal output of products, as a result of which it was revealed that the values of all the main indicators at the optimal volume of output are significantly higher than at the actual one. Also, in this chapter, an assessment was made of a possible increase in production volumes and a comparison of the main indicators for various volumes of output, during which it was determined that all the main indicators are maximum with an optimistic volume of output. Then the supplier was selected by comparing different options. At the same time, it was revealed that the most profitable for JSC "Dom" is cooperation with suppliers from Orel and Finland. And in conclusion, an economically optimal way of using waste was determined: the production of refrigerator doors from steel sheet, since it is more profitable on average by 3,316 rubles than with the potential production of doors from steel strips.

In the course of the course work, educational literature, materials from the specialized magazines "Logistics" and "Loginfo", the corresponding Internet sites, methodological instructions for the implementation of the course work were used.

List of sources used

1. Sidorov I.I. Logistic concept of industrial enterprise management: Textbook. - SPb: SPbGIEA, 1999 .-- 180s.

2. Logistics: Study Guide. / Ed. B.A. Anikina. - M .: INFRA-M, 2003. - 368s. (2002.-220s.)

3. Logistics: management in freight transport and logistics systems. / Ed. Mirotina. - M .: Jurist, 2002.-414s.

4. Waters D. Logistics: Supply chain management: translation from English -M .: UNITY-DANA, 2003.- 503s.

5. Smekhov A.A. Fundamentals of transport logistics. –M .: "Transport", 1995.-197 p.

6. Methodical instructions for course design for the course "Logistics" for students of the specialty 0805.65 "Economics and management at the enterprise"

7. Journal "Problems of Modern Economics", http://m-economy.ru

Improving material management. Material management. The principle of pay according to work - the chance to receive high wages and profits is the driving force behind the market economy. For a worker or employee, this means a possibility

Work description

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ESSAY

Course work contains 40 pages, 3 figures, 11 tables, 23 sources.

LOGISTICS, LOGISTICS FUNCTIONS, MATERIAL FLOWS, TYPES OF MATERIAL FLOWS, COMPETITION

Object of research: LLC "Bukvitsa".

The purpose of the work is to analyze the theoretical and methodological principles of material flow management for a retail trade enterprise and to develop measures aimed at improving the efficiency of material flow management.

INTRODUCTION

Logistics - material flow management in the areas of production and circulation.

The efficiency of the functioning of an enterprise using logistics is achieved mainly due to:

- a sharp decrease in the cost of goods;

- increasing the reliability and quality of supplies.

But there are many ways to manage these material flows.

1 BASIC CONCEPTS IN MATERIAL FLOW MANAGEMENT LOGISTICS

Definition of the concept of logistics

Material management in economic systems is, of course, a complex process. In addition to direct operations with material flow (loading, unloading, transportation, etc.), it includes:

- various commercial operations, as a result of which there is an agreement between the parties on the passage of flows and on their parameters;

- search for rational forms of freight forwarding services for consignees;

- determination of the optimal paths along which material flows should go, as well as places where they will temporarily accumulate, as well as many other types of work.

Material flow management, like any other object, consists of two parts:

- decision-making;

- implementation of the adopted decision.

In order to make informed decisions about materials management, certain knowledge is required. Activities for the development of this knowledge are referred to as logistics; accordingly, a large group of definitions interprets logistics as a science or scientific direction:

Logistics is an interdisciplinary scientific direction directly related to the search for new opportunities to increase the efficiency of material flows.

How the science of logistics sets and solves the following tasks:

- demand forecast and, on its basis, inventory planning;

- determination of the required production and transport capacity;

- development of scientific principles for the distribution of finished products based on optimal management of material flows;

- development of scientific foundations for the management of transshipment processes and transport and storage operations at points of production and at consumers;

- construction of various options for mathematical models of the functioning of logistics systems;

- development of methods for joint planning, supply, production, warehousing, sales and shipment of finished products, as well as a number of other tasks.

The knowledge generated by science allows you to make informed decisions in the field of material flow management. For the practical implementation of the decisions made, specific actions are needed. Therefore, another group of definitions considers logistics as an economic activity.

Logistics is a direction of economic activity, which consists in the management of material flows in the spheres of production and circulation.

Consider a schematic diagram of an end-to-end material flow - the main object of logistics, starting from the primary source of raw materials up to the final consumer (Figure 1). The entire path of movement of materials in this diagram can be divided into two large sections:

- in the first section, products for industrial and technical purposes are moving;

Product flow control Control

Industrial and technical distribution of goods

direction

Logistics

Materials management

Figure 1 - Scheme of material and information flows

In the course of the logistics process, the material flow is brought to the enterprise, then its rational promotion through the chain of warehouse and production sites is organized, after which the finished product is brought to the consumer in accordance with the order of the latter.

This interpretation of the concept of logistics is more common in foreign literature.

- a new direction in the organization of the movement of goods;

- the theory of planning various flows in human-machine systems;

- a set of various types of activities in order to obtain the required amount of cargo in the right place at the right time with minimal costs;

- integration of transportation and production processes;

- the process of planning costs for the movement and storage of goods from production to consumption;

- the form of management of the physical distribution of the product;

- efficient movement of finished products from the place of production to the place of consumption;

- a new scientific direction associated with the development of rational methods for managing material and information flows;

Material flows are formed as a result of the activities of various enterprises and organizations that produce and consume certain products, provide or use certain services. At the same time, the following enterprises and organizations play a key role in material flow management:

- public transport companies, various forwarding companies;

- wholesale enterprises;

- commercial intermediary organizations;

- manufacturing enterprises, whose warehouses for finished products perform various logistic operations.

By the efforts of these enterprises and organizations, material flows are formed, the process of goods movement is directly carried out and controlled.

Introduction …………………………………………………………………… .2

INTRODUCTION

BIBLIOGRAPHY

Review questions

Material flow optimization techniques

ABC analysis

XYZ analysis

Material flow diagnostics

Short description

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