The relevance of using ABC inventory analysis in profitability management of the enterprise with the purpose of optimizing working capital

Oksana Zamazii


Introduction. The competition of goods and services increasingly goes beyond the market nowadays and is transformed into competition of enterprises for consumers. The consumer forms the volume of sales of the company's products, and as a result, this leads to an increase in its income and profitability. In turn, the company must maintain the appropriate amount of working capital - trade stocks, stocks, resources, because their excess makes the company inert, and the disadvantage - leads to a violation of the normal production process and opportunities for increasing sales volumes. Therefore, maintaining the optimal amount of working capital is one of the important problems of managing the company's current assets.

Purpose. The purpose of the study is to study the possibilities of forming the optimal structure of commodity stocks, as one of the components of the Goal. The purpose of the study is to study the possibilities of forming the optimal structure of commodity stocks, as one of the components of the working capital of the enterprise. enterprises.

Method. Scientific works on the analysis and management of the company's working capital are the methodological basis of the research. An example of the practical application of the ABC analysis method is given. This method is indispensable when forming the nomenclature of goods (product range) and their stocks, which make up the most specific weight in the structure of the working capital of the enterprise. The formation of the stages of the ABC analysis allows you to clearly demonstrate the order of choosing the most important factors when making a management decision regarding the optimal structure of the working capital of the enterprise. The versatility of this ABC analysis method is emphasized. It seems appropriate to note that such an economic category as the consumer value of the product, which directly affects the size of the company's reserves and the working capital of the company, can be analyzed using this method.

The results. The adaptability of the ABC analysis to the industry specifics of the business entity and to the specified task of managing the production and economic process of the enterprise is considered. On the basis of empirical studies given in the example, the ratio of groups A, B and C according to the criterion of sales value is demonstrated. The expediency of using the results of ABC analysis in the formation of the optimal structure of working capital in the part of goods is substantiated on the example of a trading company. The practical implementation of ABC analysis will allow to form an appropriate information and analytical base for the formation of effective management actions aimed at increasing the production capacity of the enterprise and increasing its profit.


working capital; optimization of working capital; efficiency of use of working capital; ABC-analysis; consumer value

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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