buletin ştiin ific - Facultatea de Stiinte Economice - Universitatea din ...

Possibilities of stocks diminution and increase of their efficiencyenterprise of size stocks and variety determined at the level of processing capacity andmarket demand. Sometimes it is impossible et non-economical to supply with raw materials andparts at the moment when they are needed in production.In some branches, the materials cannot be used in the immediate production process,without a previous conditioning. As a result, the economical entity should always be suppliedwith the necessary materials in full conformity with the production process requirements. On theother hand, the beneficiary unit can be located in other place than the unity from which it issupplied and in this case, it is impossible that the raw materials arrive in the enterprise exactly atthe moment when it is necessary to be consumed in the production process.During the supply phase, the main ways of rotation speed acceleration are:• A rhythmic supply insurance with raw materials and parts by closing contractswith suppliers, in which firm clauses regarding the delivery terms should beforeseen;• A permanent stock insurance of raw materials and parts, known as safety stock;The safety stock includes in its composition the quantity of materials stored in theconsumer’s warehouse, being meant to insure the consumption continuity when the current stockis used up and its completion is delayed, as a result of delivery detuning from suppliers, transportdifficulties or the rise of consumption rhythm over the estimated limits during the period ofmanagement. The insurance stock formation means an additional accumulation of materialresources in stock and implicitly a higher immobilization of financial funds involved at theirpurchase- situation, which amplifies the negative economical phenomenon generally specific tostorage.The calculus formula of the safety stock is the following:Scsfg= safety stock;Ta= time for a complete supply cycle;Scsg= Ta* cz , where :• The raw materials and parts supply should be made from the nearest sources, withthe lowest delivery expenses;• The materials’ losses diminution by improving the storage and keeping conditionsof materials, the modernization of charge-discharge operations, a betterqualification of the staff from stock rooms and warehouses, as well as the securityinsurance of material goods.The stocks’ size is imposed to be determined no more than is necessary, as a result of athorough examination of activity volume, of specific consumptions, of supply and storageconditions, of financial implications generated by their constitution and maintenance. Thedimensioning of production stocks at higher levels than the real needs of production determinesthe issue of redundant stocks (outsized stocks), which causes capital immobilizations (reserves)involved in the purchase of materials or in stored and not sold finished articles. Thedimensioning at smaller levels than the real needs of the enterprise may put in danger thecontinuity of the production process and as a result it causes the productivity reduction.All these issues impose analysis and economic accounting which determines the strategyand policy in the field of stocks formation from a stage to another, depending on the newconditions which appear on the material resources market, on the changes in the structure ofdemands for consumption or on their supply potential.90