THE IMPLEMENTATION OF THE MAIN STAGES OF STRATEGIC AND TACTICAL MANAGEMENT OF PRODUCTION COSTS ON THE BASIS OF IMPROVING THE PROCESS OF PROVIDING AN INDUSTRIAL ENTERPRISE WITH MATERIAL RESOURCES
Abstract
The composition of the methodological base of strategic and tactical management of production costs is determined on the basis of improving the process of providing an enterprise with material resources. This base includes methodological principles of classification and grouping, comprehensiveness, systematicity or interconnection and interaction, analyticity and economic efficiency. It is proposed to consider four schemes for organizing the process of providing an enterprise with material resources – a simple scheme, wholesale scheme, group scheme and a network one. It is established that the use of one of the proposed schemes to organize the process of providing an enterprise with material resources depends on the presence or absence of the dominant material resource or dominant supplier of material resources. The existing possibility of using one or another scheme for supplying production activities of an economic entity with raw materials and materials allows developing four strategic alternatives to the organization of the process of providing an enterprise with material resources. To choose one of the strategic alternatives to organizing the process of providing an enterprise with material resources, it is recommended to use the results of a strategic analysis of the internal and external conditions of the enterprise's production and economic activity. Based on conducted theoretical studies into the process of supplying an enterprise with material resources, we have identified the possibility of developing strategic alternatives to implementing the process of providing an enterprise with material resources. In order to implement one of the strategic alternatives, the criterion for choosing a strategic alternative to implementing the process of providing an enterprise with material resources has been established. It is found that the criterion for choosing a strategic alternative to implementing the process of providing an enterprise with material resources should take into account the value of the coefficient of elasticity of production costs from the size of the supply batch of material resources.
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