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  • Методы оценки потерь от иммобилизации оборотного капитала в запасах операционных ресурсов предприятий горнодобывающей промышленности

Article

Методы оценки потерь от иммобилизации оборотного капитала в запасах операционных ресурсов предприятий горнодобывающей промышленности

By controlling the various stock categories in real business, companies often have to take into account the large number of factors. It is necessary in order to provide these factors received as a result of parameters calculation, really make it possible to reduce costs and increase profits effectively. One such model involves the immobilization of accounting losses from the funds invested in stocks. Mining companies are the initial parts of the supply chain, which are the sources of origin of the material resources main flow. Material costs represent a significant share in the costs of raw materials produced, and most of them accounted for the purchase of consumables used in the production process. Therefore, operating resources require diverting significant amounts of funds from the mining companies turnover. Calculations were made taking into account various factors, reflecting the macroeconomic trends in Russian economy, such as inflation. To assess the opportunity costs, the statistics on bank deposits with fixed interest rates and interest capitalization was used. The potential savings evaluation was carried out using the economic order quantity model taking into account losses from the immobilization of capital into stocks. As a result of the calculations presented in the article, it is shown that taking into account losses from the capital immobilization into stocks and developing practical recommendations for optimizing the level of stock balance, may give significant cost savings and opportunities to increase profits. Released financial resources can be directed to the equipment modernization, which will help increase the return on assets and improve the productivity of mining companies work.