RESERVE MANAGEMENT IMPROVING PRODUCTION EFFICIENCY AT MACHINE-BUILDING ENTERPRISES

Abstract

Aim. To conduct a scientific analysis of the reserves for increasing the efficiency of machine-building enterprises. The importance of identifying and using the reserves for increasing production efficiency is due to the need to ensure the economic growth of machine-building enterprises against the background of limited financial resources. Methodology. The classification of reserves according to various criteria is considered: according to the place of origin and competence of use, time, according to the stages of the life cycle of goods, according to the reproduction process and others. Results. The basic general scientific principles of building a system for managing the reserves of enterprises are analyzed. Examples of their practical implementation are given. The classification of reserves for increasing the efficiency of enterprises according to the subject matter: goods, resources, production technologies; sales markets, costs, as well as the search area for reserves in the relevant areas are mentioned. Attention is focused on ensuring the completeness of reserves for the 3 components of the labor process (means of labor, objects of labor, labor resources). Since the reserve determined for one of the resources cannot be realized if there are not enough reserves for other resources. Research implications. The importance of the economic component of using reserves to increase production efficiency is emphasized. This means that all identified and used reserves have a certain effect, which is important to determine and summarize for all the measures taken to implement them.