EN ES FR HE IT NL PL UA BY PT DE Financial uravlenie and management in business es fr it nl pl by ua pt de en
sections
  • monthly bills of profits and losses (estimates)
  • Forecasting of movement of a cash
  • the Forecast of movement of a cash
  • Forecasting of balance reports
  • the Financial information for monitoring and monitoring systems
  • Information systems of management
  • Information requirements for the small-scale business enterprises
  • the Data recording: account books and other initial documents
  • book keeping System on a method of double record: full system
  • Monitoring systems and monitoring procedures
  • Control devices of the balance report
  • financing Sources
  • Types and sources of financial assets
  • Financing of the basic means
  • Granting of the credit by suppliers
  • Grants
  • Criteria of investments into small enterprises
    • Control devices of the balance report. The control of stocks

    you are: Control devices of the balance report

    the Control of stocks. Only industrial and trade enterprises have the stocks, therefore the given section should not represent special interest for workers of sector of services. Control devices behind a stock rate which the enterprise should have, are intended simultaneously for two purposes: to lower expenses for storage and storekeeping, and also to reduce volume of the connected (preserved) money resources. There are some types of expenses: financing of stocks demands payments of percent; expenses for the storage, expressed by expenses for premises (rent) and people (salary) are required; many means distract on insurance; are carried out obshchefirmennye expenses (the salary and data processing); there is a risk connected with the fashionable goods when the price can quickly decrease; there is a probability of damage and theft of stocks.

    The Purpose of the control of stocks - maintenance of level and assortment of the stocks corresponding to requirements of orders at a sufficient reserve stock, yet will not be new receipts. The following information is necessary for decision-making on the necessary stock rate and the organisation of the corresponding monitoring system.

    A current stock rate;

    An expected break-even sales level during the forthcoming period;

    Is minimum necessary stock rate;

    Terms of anticipatory orders for completion of stocks;

    Capacity of warehouse.

    The Monitoring system of stocks is required for maintenance of the necessary stock rate and completion of stocks exactly in that measure to provide requirements of customers for the forthcoming period, with a small reserve on a case of unexpected sales. If the system supporting anticipatory giving of orders for completion of stocks, is not computerised, it is possible to use maps of the control of stocks. All information under orders registers in this map, including given the supplier, cost and delivery terms that is very convenient by order preparation. This information needs to be checked, as it will appear useful and at planning of the schedule of giving of orders. There can be a situation when it is necessary to reserve many various names of raw materials and materials from various suppliers (especially in trade), and schedule presence in which it is considered, to what supplier and when to call, will render the invaluable help in planning of amount of works.

    The Map of the control of orders shows the minimum necessary stock rate (can be, a minimum necessary for filling of a warehouse, plus a small reserve), and from the forecast of stock rates for the end of the period and sales it is possible to calculate on the following period easily quantity which needs to be reserved:

    The order=the forecast of sales + the forecast of a stock for the period end - a current stock on the period beginning.

    Procedures of the control of stocks are a component of following principles of management of stocks:

    To reserve only that is necessary for the enterprise, and not to give in on the tempting offers, whatever attractive they were (worldwide warehouses are hammered by orders under "tempting offers" on which there is no demand); to have the minimum level of stocks corresponding to sales and anticipatory terms of giving of orders for completion of stocks; to store stocks by means of suitable system of warehousing and to use them strictly on first come (by principle FIFO: "the first has come, the first has left"); on stocks accurately to specify marks and the price from the latest price-lists; periodically to recalculate stocks (monthly or quarterly) - for the purpose of check of maps of the control of stocks and calculation of reduction of stocks because of damages, larceny or an error; to observe strict rules on delivery stocks, checking quantity and a status before signing of documents.

    Monitoring of stock rates should switch on monthly revision of quantity of days for stocks and corresponding actions in case of excess of a planned stock rate. This check shows only excess of a total level of stocks, but not Level on separate groups. The control of separate groups of stocks needs to be carried out by means of maps of the control of stocks which are made and filled manually. For small enterprises there is no sense in a computerisation of processes of conducting the account of stocks and orders from the point of view of an economic return. In process of expansion of the Enterprise and increase in industrial lines more and more necessary there is a computerisation of processes of the account of these stocks and orders that is favourable and from the point of view of an economic return. Process of a computerisation demands considerable expenses of time, and first time it, probably, will not pay off. This question demands thorough examination as it does not concern decisions which are easy for changing.