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

Possibilities of stocks diminution and increase of their efficiencyIn most cases, the stocks formation doesn’t add value to stored economic goods,moreover, the stockage generates some direct and indirect expenses as a result of the purchase,transport, storage and possible losses, due to raw materials and parts devaluation. The existencein the industrial enterprise of an optimum programme of production assures a minimum level ofexpenses for raw materials and parts storage and for possible modifications of productionvolume.During the production phase, the main ways of rotation speed acceleration ofcurrent assets consist in the production time cycle reduction and costs diminution through:• Products re-projection and assimilation of new products with reduced consumptionand higher performance;• Improvement of processes and technological methods;The improvement of processes and technological methods will have as an effect theproduction of finite articles in bigger quantities, either by using the same quantity ofstocks ( as in the previous period, before stocks improvement); or by using rawmaterials and parts in smaller quantities for the same quantity of finite articles alsopreviously obtained.• Appropriate production and work organization by using all production capacities,determination of manufacture rational flows, choice of performing technologies,rational use of time work;• Reduction and even elimination of unexpected interruptions during the productionprocess as a result of the lack of raw materials and parts, prolongation of some repairsexecution or their improper execution;• Rational organization of internal transport and of supply at work place;• Products quality increase;As regards the third phase of production process „ the sale”, the action possibilitiesin order to accelerate the speed rotation of current assets are:• Sales rhythm increase, through: Conclusion of production delivery contracts with specified foreseenquantities, dimensions, quality and terms; Transport mechanisation of finished articles and semi-manufactured goodsfrom production departments to store rooms; Effective and systematic pursuit of the way in which the clauses stipulated bycontract are observed; Collaboration with only the clients who showed seriousness;• Rhythm cashing increase of delivered production through: Company’s orientation to the most profitable discount forms; Pursuit of sums cashing in course of discount; Application of economic and financial penalties in case of non-observance ofclauses stipulated by contract;Last but not least, the quality and the precision of bookkeeping information have also animpact on stocks. A very well structured and accomplished information system can certainly leadto stocks reduction. The precision of information refers to the exactness reflected in the activitydeveloped in the unit and is determined by the assembly of characteristics used to represent themeans.The critical evaluation of information’ precision can be made through the examination ofthe degree in which the information processes are reflected currently in all the headings’ formsand in the way the accounting relations, inclusively the correlations between information areobserved.91