Research article
Issue: № 1 (55), 2017

Шавалеева Д.Н.1, Салимова А.И.2

1ORCID: 0000-0002-3491-7576, Аспирант,

2ORCID: 0000-0002-5227-1676, Аспирант

Уфимский государственный авиационный технический университет, Уфа, Россия



В условиях рыночной экономики становится актуальным совершенствование организации управления предприятием и, прежде всего, процессом производства, эффективным использованием финансовых, материальных ресурсов, материальных запасов и т.д. В настоящее время необходимо вооружить финансовых менеджеров целенаправленной системой методов и алгоритмов обоснования наиболее эффективных управленческих решений по отдельным аспектам финансовой деятельности, внедрить современные механизмы финансового управления в практику хозяйствования предприятий. Эффективное управление материальными ресурсами повышает прибыль и обеспечивает необходимые инвестиции. Для поддержания высокой прибыльности и ликвидности значительную роль играет управление текущей деятельностью предприятий, в частности управление материальными запасами. Бизнес-процесс «Планирование потребности в материально-технических ресурсах» является частью архитектуры предприятия и  определяет порядок планирования на основе утвержденных норм расхода и запаса материально-технических ресурсов с учетом вовлечения в оборот материалов из неиспользованных и сверхнормативных запасов текущего периода, что позволяет сформировать сводный плановый баланс поставок, в том числе по направлениям использования материально-технических ресурсов.

Ключевые слова: архитектура предприятия, материально-технический ресурс, поставки, закупки.

Shavaleeva D.N.1, Salimova A.I.2

1ORCID: 0000-0002-3491-7576, Postgraduate student,

2ORCID: 0000-0002-5227-1676, Postgraduate student, Ufa State Aviation Technical University



In the conditions of market economy there is urgent an enhancement of the organization of enterprise management and, first of all, a production process, effective use of financial, material resources, material inventories, etc. Now it is necessary to arm financial managers with purposeful system of methods and algorithms of reasons for the most effective management decisions on separate aspects of financial activities, to implement modern mechanisms of financial management in practice of managing of the entities. Effective management of material resources raises profit and provides necessary investments. For maintenance of high profitability and liquidity the significant role is played by management of the current activities of the entities, in particular management of material inventories. Business process "Requirement planning in material resources" is a part of an enterprise architecture and determines a planning order on the basis of the approved consumption rates and an inventory of material resources taking into account involvement in turnover of materials from unused and above-standard inventories of a current period that allows to create a composite planned balance of deliveries, including in the directions of use of material resources.

Keywords: enterprise architecture, material resource, supply, procurement.


Development of the market relations determines new conditions of the organization of material logistics of the entities. High inflation, non-payments and other crisis phenomena force the entities to change the policy in relation to inventories, to look for new sources of replenishment, to study a problem of efficiency of their use [1, P. 202].

Any trade enterprise can't exist without trade inventories. Results of a business activity of the entity considerably depend on their amount and level. They sensitively react to any changes of market conditions, and, first of all, to the relation of the demand and supply. The fact of their existence doesn't bring them to owners of anything, except costs and losses.

Management of trade inventories is directed to increase in profitability and speed of the address of the invested capital. It provides at a stage of forming of trade inventories - control of level of trade inventories and reasons for an optimum order amount, on implementation phase of trade inventories – change of amounts and the reasons of creation of trade inventories and development of policy of sale of above-standard trade inventories [2, P. 120].

Material and methods

The type of a source of emergence of costs influences alternativeness (the centers of requirement planning in material resources) and methods (natural, cost or quantitative value term) requirement planning of material resources. So, the need for one types of material resources, for example raw materials and materials, is determined by production plans on the basis of standard rates of the material consumption and standard rates of repair of the equipment. The need for the expensive equipment generally depends on plans of capital construction and maintenance of objects. The need for material resources for maintenance and repair is determined by technical characteristics of the equipment, it arises at the level of structural divisions in the form of plans of technical repair on the basis of regional standard rates.

The centers of requirement planning in material resources realize this business process on levels of management on the basis of network and regional standard rates proceeding from:

  • production plan;
  • plan of capital repairs of the equipment;
  • plan of capital construction;
  • amounts of the materials involved from inventories and the equipment.

As basic data production plans, and also plans of capital construction and capital repairs for the planned period are used. Extent of disaggregation is provided with calculation of the planned requirement for each unit of material resources taking into account consumption rates and inventories, and also operational information about inventories in warehouses and operating plans of deliveries and an expense of material resources [3, P. 45].

Planning process of need for material resources iterative. At the same time the number and effectiveness of iterations depend on degree of coordination of production plans, plans of capital construction and capital repairs with amounts and methods of financing of costs for material logistics which, imposing certain financial restrictions for amounts of the purchased material resources, create prerequisites for the next iteration of requirement plans in material resources. Planning process after all participants of this process come to the approved version of the requirements plan in material resources comes to an end. As a result for the planned period the following documents are created and affirm:

1) the need for material resources (the purchased material resources);

2) amounts of residual inventories (the involved material resources from inventories);

3) a planned balance of inventories of material resources (the balance estimation of inventories of material resources for the end of planning period).

In case of further filling of regulatory and classification base requirement planning accuracy for the account will increase:

  • the best separation of material resources on categories of resources;
  • amendments of standard rates of an expense and inventories of material resources;
  • disaggregations of the list of capital construction projects and capital repairs;
  • improvements of a forecast accuracy of cost of material resources;
  • increases in coordination of actions when planning on levels of management;
  • increases in efficiency of control.

The purpose is the cost optimization, connected with material logistics of an industry, including:

  • a cost optimization on materials, raw materials, the equipment, products, services;
  • cost reduction of production due to liquidation of untimely delivery of material resources;
  • a cost optimization on the organization and management of material logistics;
  • optimization of inventories of material resources;
  • optimization of the financial flows connected with material logistics.

Thus, the management system material logistics shall consist of three functional subsystems:

  • subsystem of planning and regulation of material resources;
  • subsystem of management of material resources;
  • subsystem of accounting and control of availability and movement of material resources.

The purposes of the first business process "Requirement planning in material resources" by subsystems:

1) optimization of planned inventories of material resources;

2) a cost optimization on requirement planning in material resources;

3) reducing terms of requirement planning in material resources.

All requests shall be divided in the directions of use of material resources and the principles of execution of requests on on a centralized basis the delivered material resources and delivered under direct contracts with directorate of material logistics [4, P. 37].

Enterprise architecture as a way to reduce the uncertainty in the relationship of information technology and business organizations of interest to companies in various areas: manufacturing, finance, government, insurance, etc. and forms of ownership and the state, and private.

The system (enterprise) architecture is a strategic information base, which determines:

  • business structure;
  • information needed to conduct the business;
  • technologies used to support business;
  • transient processes of transformation and development which are needed for the implementation of new technologies in response to the new changing business - requirements.

The subsystem "Requirement planning in material resources" is considered as an enterprise architecture component that determines its integration (vertical and horizontal) with other subsystems and systems based on general mechanisms of information exchange in the operational mode through a transformational layer.

The need for material resources for natural cost indicators is determined on the basis of production plans at each level of hierarchy, is basic information for determination of the budget of inventories and purchases, base for planning of process of replenishment of material and manufacturing inventories of material resources and an important element of all system of material logistics.


In modern conditions for the improvement of plants used to planning logistics system that does not have a flexible adaptation mechanism, it is necessary to use information planning model inputs that interact in a certain predetermined sequence for implementing the plans.

Transformation plan data in the information indicators that most closely match the economic realities, improve the efficiency and responsiveness of logistical support.

Список литературы / References

  1. Анискин Ю. Планирование и контроллинг / Ю. Анискин – М. : Омега-Л, 2009. – 280 с.
  2. Гаврилов Д. А. Управление производством на базе стандарта MRP / Д. А. Гаврилов – СПб.: Питер, 2005. – 402 с.
  3. Чейз Р. Б. Производственный и операционный менеджмент / Р. Б. Чейз – М.: Вильямс, 2010. – 396 с.
  4. Шукаев А. И. Модели планирования закупок материальных ресурсов / А. И. Шукаев // Менеджмент в России и за рубежом. – 2011. - № 3. – С. 34-43.

Список литературы на английском языке / References in English

  1. Aniskin Y. Planirovanie i contpolling [Planning and controlling] / Y. Aniskin. – M.: Omega-L, 2009. – 280 p. [in Russian]
  2. Gavrilov D. A. Ypravlenie proizvodstvom na baze standarta MRP [Production management on the basis of the MRP standard] / D. A. Gavrilov – SPb.: St. Petersburg, 2005. – 402 p. [in Russian]
  3. Chase R. B. Proizvodstvennyj i operacionnyj menedzhment [Production and operational management] / R. B. Chase. – M.: Williams, 2010. - 396 p. [in Russian]
  4. Shukayev A. I. Modeli planirovanija zakupok material'nyh resursov [Models of planning of purchases of material resources] / A. I. Shukayev // Menedzhment v Rossii i za rubezhom [Management in Russia and abroad]. – 2011. – № 3. – P. 34-43. [in Russian]