Improvement of the algorithm for analyzing the cost of purchased products of a machine-building enterprise

Автор: Tukhbatullina G.M., Galiullina G.F., Zharina N.A.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 5-2, 2023 года.

Бесплатный доступ

Within the framework of this work, the problem of the complexity of analyzing supplier prices and the duration of their coordination in the conditions of anti-Russian sanctions and the need for import substitution of a large proportion of components is investigated. The authors propose an improved algorithm for matching the price of purchased components based on the ABC classification of purchased products and conducting price analysis only for Group A suppliers based on the use of the planned index of purchased components. The ABC method is used to classify purchased products into three categories, taking into account their share in the volume of purchases of the enterprise. The main amount of work on the proposed algorithm will be focused on analyzing changes in the cost of purchased products from suppliers belonging to category A, since a minimal increase in the cost of this group will lead to a significant increase in the price of products. The proposed planned index will allow calculating the allowable percentage change in the price of the purchased product depending on the change in quotations for the raw materials used and the currency. The testing of the improved algorithm at one large automobile company revealed a reduction in labor costs by 51 man/hours per month.

Еще

Cost, calculation, import substitution, abc method, algorithm

Короткий адрес: https://sciup.org/142237631

IDR: 142237631

Статья научная