Varude haldamine ettevõttes Wermo AS
Laen...
Kuupäev
2023
Kättesaadavus
07.09.2023
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Varud on ettevõtte seisukohast oluline komponent, mille haldamine aitab vähendada
ettevõtte kulusid. Tootmisettevõttes hõlmavad laovarud ettevõtte käibevarast suurema osa
ja materjalikulud moodustavad üle poole ettevõtte müügitulust, mis tähendab, et varude
haldamise abil on võimalik parandada ettevõtte kasumlikkust.
Lõputöö eesmärk on välja selgitada plaatmaterjali artiklite kasutust Wermo AS-s aastal
2022, et teha ettepanekuid varude efektiivsemaks haldamiseks. Uurimustöös on kasutatud
teiseseid andmeid ja meetodina on rakendatud kvantitatiivanalüüsi. Andmed pärinevad
ettevõtte tootmistarkvarast EZIIL, äritarkvarast Directo ja majandusaasta aruannetest.
Töös on teostatud regressioonanalüüs, kus on uuritud müügitulu ja materjali kulude
vahelist seost, mille tulemusena selgus, et suurendades müügitulu 1000 € võrra
suurenevad materjali kulud 520 € võrra. Läbi on viidud ABC- ja XYZ-analüüs ning nende
kahe kombineerimisel ABC-XYZ maatriksanalüüs, kus selgitati välja need artiklid, mis
omavad tootmises suurt kasutusväärtust ja stabiilset nõudlust. Samuti on läbi viidud
võrdlusanalüüs, millega selgitati välja, kui palju on võimalik vähendada materjali kulusid
tellimiskoguste ja -tiheduste muutmisega kolme artikli puhul, mis avaldaksid positiivset
mõju ettevõtte kasumlikkusele. Töös kasutatud analüüsimeetodid aitavad välja selgitada
artiklid, millele tuleb rohkem tähelepanu pöörata ning mille kaudu on võimalik
efektiivistada varude haldamist. Töös on tehtud ettepanekuid plaatmaterjali artiklite
tellimiskoguste ja tarnijate muutmiseks, mis võimaldab parandada ettevõtte
majandustulemusi.
From the point of view of the company, inventory is an important component of the management which helps to reduce the costs of the company. In a manufacturing company, inventory accounts for the majority of the company's current assets, and material costs account for more than half of the company's sales revenue, which means that by inventory management, it is possible to improve the company's profitability. The aim of the thesis is to find out the use of board material articles in Wermo Ltd. in 2022 in order to make proposals for more efficient management of stocks. Secondary data has been used in the research and quantitative analysis has been applied as a method. The data comes from the company's production software EZIIL, business software Directo and annual reports. In the paper, a regression analysis has been performed, where the relationship between sales revenue and material costs has been examined, as a result of which it was found that increasing the sales revenue by €1,000 increases the material costs by €520. ABC- and XYZ- analysis has been conducted and, by combining the two, ABCXYZ matrix analysis have been carried out, where the articles that have high use value and stable demand in production have been identified. A comparative analysis has also been carried out, which found out how much it is possible to reduce material costs by changing the order quantities and frequence for three articles, which would have a positive effect on the company's profitability. The analysis methods used in the thesis paper help to find out the articles that need more attention and through which it is possible to make inventory management more efficient. In the paper, proposals have been made to change the ordering quantities and suppliers of the board material articles, which allows to improve the company's economic results.
From the point of view of the company, inventory is an important component of the management which helps to reduce the costs of the company. In a manufacturing company, inventory accounts for the majority of the company's current assets, and material costs account for more than half of the company's sales revenue, which means that by inventory management, it is possible to improve the company's profitability. The aim of the thesis is to find out the use of board material articles in Wermo Ltd. in 2022 in order to make proposals for more efficient management of stocks. Secondary data has been used in the research and quantitative analysis has been applied as a method. The data comes from the company's production software EZIIL, business software Directo and annual reports. In the paper, a regression analysis has been performed, where the relationship between sales revenue and material costs has been examined, as a result of which it was found that increasing the sales revenue by €1,000 increases the material costs by €520. ABC- and XYZ- analysis has been conducted and, by combining the two, ABCXYZ matrix analysis have been carried out, where the articles that have high use value and stable demand in production have been identified. A comparative analysis has also been carried out, which found out how much it is possible to reduce material costs by changing the order quantities and frequence for three articles, which would have a positive effect on the company's profitability. The analysis methods used in the thesis paper help to find out the articles that need more attention and through which it is possible to make inventory management more efficient. In the paper, proposals have been made to change the ordering quantities and suppliers of the board material articles, which allows to improve the company's economic results.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, laovarud, haldamine, varude kontroll, ABC-analüüs, XYZ-analüüs