Bagriy K. Inward economic analysis and control of material reserves of the enterprises: methods and organization

The dissertation work is deals with the analysis of theoretic, methodic, organizational and practical aspects of inward economic analysis and control over the material reserves of the enterprises. Methodological bases and an approach to introduction of automated information data system of inward economic analysis are determined, which will allow to prove the necessity in material reserves and to control the material reserves with the purpose of optimization of their amount and reduction of working time inputs during preparation of data for management. The block scheme of inward economic analysis of material reserves is improved. Such directions of practical activity are underlined in this scheme: prior analysis of material reserves, analysis of income, availability and usage of material reserves that will assist in effective and adequate supply of users with information, needed for taking well-grounded decisions. The broadened factor model of dependence of the index of effectiveness of material resources usage on three groups of factors, which determine dynamics of their circulation, corrected materials return, importance of margin in receipts is offered. It will allow to calculate the impact of each factor on the change of the coefficient of material resources usage and to detail the reasons of their circulation change.