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2003 | nr 992 Rachunkowość krajów w drodze do Unii Europejskiej : rezerwy w rachunkowości | 11--22
Tytuł artykułu

Wielocelowe zarządzanie rezerwami i jego informacyjne zabezpieczenie

Warianty tytułu
Multi-Purpose Stock Management and Its Informational Providing
Języki publikacji
PL
Abstrakty
Celem artykułu jest określenie metodologicznych podstaw systemowego (wielocelowego) zarządzania rezerwami jako składowej systemu optymalnego zarządzania potencjalnymi wewnętrznymi zasobami firmy. Obiektem badań jest system zarządzania rezerwami i wchodzące w jego skład funkcjonalne podsystemy organizacji produkcji, zapewniające pełny życiowy cykl w warunkach dynamicznego i wariancyjnego popytu na towary lub usługi. (fragment tekstu)
EN
Practical experience of use of the material and financial resources of the organizations, usual for an administrative - planned economics, shows a discrepancy of a control system of resources to modem market conditions. The essence of this discrepancy is opened in presence of the big volume of costs and losses which organization has to carry out due to absence of the full and objective information about structure and contents of necessary stocks, all variety of the resources for its business. Usually stock management is examined as isolated process, untied with the basic purposes and tasks of the organization, the role of stocks as factor with which in the certain measure it is possible to replace with Capital investments in the equipment, vehicles, labor, information, is not opened. Therefore, the theme chosen for discussion is actual and practically significant. The purpose of given article is development of methodological bases of system of stock management and its basic components for the organization of rational management of potential internal resources. Object of research is the control system of resources and functional subsystems of the organization included in its structure, the manufactures providing of the full life cycle in conditions of dynamic demand for production or services. Object of research is in analytical methods of the theory of systems for the organization of (multi-purpose) stock management system. The concept of multi-purpose stock management opens essence of interrelations and relations between the fixed and current assets of the organization as the complete organizational object in the process of providing of the full life cycle. Existing methodological means of research of stocks are developed as a complete complex of resources in all variety of aspects of the contents used for providing of the full life cycle of any business-process. In work, the analytical method of research is offered as volumetric - Information modeling of the stock management. The method is developed on the basis of the nonlinear system method and theory of systems - the law of integrity. The formalized description of a method uses the mathematical device of the theory of sets. Such methodological approach allows to describe not only structure of stocks (hierarchical relations and connections of parameters) but also to fix in volume information connections between elements of system of multi-purpose stock management. Result of research came into conclusions:
• The system of stocks has multidimensional character and demands an adequate control system. Therefore it can be examined as a complex of the material - Financial resources providing organizational-technological activity of manufacture of products or services.
• In modem market conditions the control system of stocks should have multi-purpose character i.e. to provide a harmonious parity of potential and real resources for providing of the full life cycle of manufacture of product or service.
• Multi-purpose stock management should provide interaction between real internal material and financial resources of the organization.
• The offered method of volumetric - information modeling of the control system of stock really allows to prove an opportunity of search of alternative administrative decisions on the basis of target use of stock in functional subsystems.
• A base basis for search of optimum administrative decisions in the field of resource providing is the law of integrity of a control system which is realized in search of harmonious relations and connections between "functional purposes" of subsystemś of the organization, multiple parameter "means of their realization" (the generalized resources) and multi-criteria estimation of the end results.
• Information of multi-purpose stock management should be formed on a modular basis within the framework of creation of the integrated automated economic system. (original abstract)
Słowa kluczowe
PL
Rezerwy  
EN
Twórcy
  • Saint Petersburg State University of Engineering and Economics, Rosja
  • Kaunas University of Technology
Bibliografia
  • Aleksiejeva M.B.: Mnogocelevoje uprarlenije vysšem obrazoratielnym kompleksom. SPGIEDA - SPb., 2000, s. 203.
  • Malin A.S., Muchin B.I.: Ussledoyanije sistiem upravlenija M:GU VŠE, 2002, s. 400.
  • Linders M.R., Firon C.E.: Upravlenije snabżenijem i zapasami. Logistika. Tłum. z ang. SPb. Wydawnictwo "Poligon" 1999, s. 768.
  • Inventory models. Ed. A. Chican. Budapest: Akademia kiado, 1990, s. 419.
  • Aleksandravicius A., Christauskas C., Atkociuniene V.: Der Notwendigkeit der Einführung von Ökologischer and Qualitätsmanagement Systemen in der Ernährungswirtschaft und Landwirtschaft. Engineering Economics. Kaunas, 2002 nr 3 (29), s. 84-89.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171459796

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