VALUATION OF RESOURCES: INDUSTRY SPECIFIC ASPECT (BASED ON MATERIAL FROM FOREST INDUSTRY ENTERPRISES ALTAI REGION)

УДК 338.45

Abstract

The article proposes a variant improving a rather developed area of economic analysis, namely, the methodology for assessing the provision reserves with regard to the industry specifics a timber processing enterprise. The need to develop this area, first of all, is due to the presence of the traditional problem providing the rhythmicity of raw material flow at the enterprises the industry under consideration. High interest rate and exhaustion accumulated growth factors, difficulties in international payments, limitation of state support, increased fiscal burden and other factors destabilize the industry and reduce the reliability a planning. We also take into account the shift of inventory management criteria to their constant availability. The authors justified the use of the indicator “raw material safety threshold” to calculate the target final balance the raw material stocks. The feature the new indicator is the accounting of the break-even value adjusted by the coefficient reflecting the useful output the products from raw materials. The economic meaning the new indicator is that its value characterizes the cost of raw materials in order to ensure the level the break-even sales volume. Calculated in dynamics, the threshold of raw material security allows to estimate the so-called «raw material load» the enterprise: the higher the level of this indicator, the higher the load on the system planning and material support. The presented methodology for analyzing the provision of materials, taking into account the specifics of the processing industry, will increase the reliability of material supply planning, but also provide conditions for growth and a sufficient level of confidence of all economic entities united in cooperation clusters of the timber industry complex.