2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2017-3-3-82-901228ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMTHE ANALYSIS OF THE COMPOSITION AND STRUCTURE OF PRODUCTION RESERVES IN THE MANAGEMENT OF THE ENTERPRISETHE ANALYSIS OF THE COMPOSITION AND STRUCTURE OF PRODUCTION RESERVES IN THE MANAGEMENT OF THE ENTERPRISELytnevaNatalia A.LytnevaNatalia A.ukap-lytneva@yandex.ruNevstruevaNatalia O.NevstruevaNatalia O.n-nevstrueva@mail.ru20173300

The functioning of enterprises in conditions of uncertainty increases the requirements for the production process management system, the improvement of management functions aimed at comprehensive assessment of information for the purpose of making managerial decisions. The lack of analytical information, the imperfection of methods for its evaluation lead to the need to develop a methodology for elements of production. This problem is typical for the analysis of production reserves, the solution of which is related to the study of their composition and structure, the efficiency of use in the production process, the development of production. Conducting a qualitative analysis of production reserves should be based on the perfect tools that ensure the implementation of the principles of rational organization of production: continuity and rhythm, timely information. For this purpose, changes in finished goods and raw materials have been analyzed in the total volume of stocks, the material output and material intensity are estimated, which facilitates the adoption of managerial decisions on the organization of the production process.

The functioning of enterprises in conditions of uncertainty increases the requirements for the production process management system, the improvement of management functions aimed at comprehensive assessment of information for the purpose of making managerial decisions. The lack of analytical information, the imperfection of methods for its evaluation lead to the need to develop a methodology for elements of production. This problem is typical for the analysis of production reserves, the solution of which is related to the study of their composition and structure, the efficiency of use in the production process, the development of production. Conducting a qualitative analysis of production reserves should be based on the perfect tools that ensure the implementation of the principles of rational organization of production: continuity and rhythm, timely information. For this purpose, changes in finished goods and raw materials have been analyzed in the total volume of stocks, the material output and material intensity are estimated, which facilitates the adoption of managerial decisions on the organization of the production process.

stockscurrent assetsraw materialsturnover ratiomaterial costsmaterial consumptionstockscurrent assetsraw materialsturnover ratiomaterial costsmaterial consumptionСписок литературы1. “Analysis of turnover of inventories”, available at: http://lektsii.org/7-1821.html (Accessed 05.09.2017).2. Bazarnova, O. A., Polyanin, A. V. and Zuravleva, A. A. (2015), “Three main models in the field of crisis management”, Vestnik of Orel state University. Series: New humanitarian research, 5 (46), 184-187.3. Rich, I. N. (2012), Audit [Audit], INFRA-M, Moscow, Russia.4. “The types of material costs, their grouping and evaluation methods”, available at: http://megaobuchalka.ru/7/39474.html (Accessed 08.09.2017).5. Gubina, O. V. (2010), “Algorithm of determination of size of working capital of the organization: selection of the optimal”, Vestnik of Orel GIAT, 2, 46-51.6. Bogdanova, V. A. and Kishtymov, E. A. (2016), “Analysis environment of the firm as the most important stage of strategic management”, Modern concepts of accounting, analysis and audit in development of entrepreneurship, FGBOU VPO Orel state Institute of economy and trade, 79-83.7. Dolotov, A. A. and Petrova, Yu. M. (2003), “Working capital of enterprises and ways to accelerate its turnover”, Vestnik of Orel state University. Series: Economics, management, law, 2(6), 96-97.8. Zimakova, L. A. (2009), “Improving the organization of control of residues of production resources in the enterprises”, Economic analysis: theory and practice, 9, available at: http: www.consultant.ru9. Zimakova, L. A. and Ternovsky, D. V. (2015), “Some aspects of the organization cost accounting processes”, Science in the modern information society, Academic, 214-217.10. Kazakova, N. (2009), Ekonomicheskij analiz v ocenke biznesa i upravlenii investicionnoj privlekatel'nost'yu kompanii [Economic analysis in business valuation and management of investment attractiveness of the company], Finance and statistics, Infra-M, Moscow, Russia.11. Kyshtymova, E. A. (2011), “Scheme for the construction of a business plan small businesses on entrepreneurial activities in the village”, The Socio-economic potential of rural areas: priority directions of formation and implementation, 246-250.12. Poroshina, N. V. and Efemena, O. A. (2010), “Working capital Management of the enterprise on the basis of application of economic-mathematical models”, Scientific notes of GIAT, 2, 149-152.13. Poroshina, N. V. (2008), “Analysis of receivables and payables”, Accounting, 4, 18.14. Poroshina, N. V. and Bulkina, O. A. (2010), “Analysis of the finished products of the food industry: the impact of the factors and reserves of growth”, Scientific notes of GIAT, 2, 153-157.15. Petrov, Yu. M. (2016), “Analytical evaluation of the elements of working capital and their impact on financial performance”, Vestnik of Orel GIAT, 1(35), 115-122.16. Petrov, Yu. M. (2016), “Scientific approaches in the development of the concept of working capital management”, Modern trends in the development of management and public administration, OF Rankhigs, Orel, 285-288.17. Timofeev, S. A. and Bulkina, O. A. (2010), “Analysis of the efficiency of working capital of enterprises of food industry”, Scientific notes of GIAT, 2, 175a-180.18. “Inventory management of material resources”, available at: http://libraryno.EN/5-4-upravlenie-zapasami-material-nyh-resursov-reengeniring_us/ (Accessed 05.09.2017)19. “Inventory management”, available at: http://lektsii.org/3-69191.html (Accessed 09.09.2017)20. Fedin, D. A. (2014), “Financial stability by means of the analysis of the current assets of an enterprise”, Economic and legal Sciences, 1-1, 28.21. Chernik, A. A. (2015), “Development of methods of analysis of inventories”, Kuban Institute of socioeconomics and law (branch) Educational trade Union establishment of higher education Academy of labour and social relations, 1-5, 168.