Logistics. Inventory classification (most important)

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Logistics. Inventory classification (most important)

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32. CLASSIFICATION OF RESERVES

Commodity stocks - goods that are in the sphere of commodity circulation, as well as at the manufacturer and in transit. Their presence characterizes the static state and location of the commodity mass in the process of product distribution at a certain point in time. They are a complex economic category and express the multifaceted relationships between participants in economic activity.

There are the following types of reserves:

1) stocks in transit - stocks of products that at the time of accounting are in the process of being transported from suppliers to consumers or to wholesalers;

2) illiquid stocks - long-term unused or unsold production or commodity stocks;

3) carryover stocks - product balances at the end of the reporting period. Ensure the continuity of production and consumption in the reporting (or following the reporting) period until the next delivery of products;

4) preparatory stocks - a part of stocks of products, the presence of which is caused by the need to prepare products for release to consumers: registration of acceptance or release, sorting, loading and unloading, picking;

5) production stocks - stocks intended for production consumption;

6) seasonal stocks - stocks formed during the seasonal nature of production or during the seasonal nature of consumption and transportation. Their purpose is to ensure the stable functioning of the enterprise and the uninterrupted supply of production during the seasonal break in production, consumption or transportation;

7) reserve stocks - a constantly maintained stock of products in case of unforeseen orders and sharp fluctuations in demand. Reserve stocks must ensure the uninterrupted functioning of the enterprise until the moment when the order is delivered to the recipient's warehouse;

8) insurance (warranty) stocks are designed to ensure continuous (uninterrupted) supply of the enterprise in the event of unforeseen circumstances:

▪ deviations in the frequency and size of supply batches from those planned or provided for in contracts;

▪ failure to fulfill the production plan by the supplier;

▪ sharp increase in demand;

▪ delay of products in transit when delivered from suppliers;

▪ impossibility of timely procurement and delivery of products;

9) current stocks ensure the continuity of the enterprise's supply between two successive deliveries and are calculated based on the delivery interval;

10) stocks of raw materials and materials - materials that should become part of the finished product as a result of the production process;

11) inventories of work in progress - products that are in the process of production and the processing of which has not yet been completed;

12) stocks of finished products - products produced, but not sent to consumers;

13) the stock of the current replenishment characterizes the average quantity of the assortment of products, updated with each delivery batch, and depends on the frequency of delivery of products and the completeness of the receipt;

14) a stock in the amount of a one-day turnover is stored on the trading floor, replenished daily at the expense of the stock of the current replenishment and is intended for the direct release of products to customers.

Author: Shepeleva A.Yu.

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