TO THE QUESTION OF ENTERPRISE DEVELOPMENT RESERVES IN THE CONDITIONS OF MODERN RUSSIA


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Abstract

The article focuses on the study of theoretical aspects of a manufacturing enterprise reserves management. The author examines the concept of production reserves both as an economic category and as an object of management. The article is based on theoretical and methodological aspects of research of enterprise development reserves developed by famous scientists. The author analyses and specifies these data, as well as provides the author’s definition of the category of reserves, pays attention to how they differ from inventories and resources, and defines their importance for ensuring the enterprise development. Moreover, a classification of the reserves diversity based on a number of characteristics is described for their complex and purposeful search aimed at the development of a reserve management system. The theoretical aspects of efficient development of the system of production reserves management in the conditions of modern Russia are studied in detail. The author specified and supplemented the reserves management system of a manufacturing enterprise. The author believes that the availability of the production reserves system at an enterprise not only ensures a guaranty for its economic sustainability, but also requires the development of the balanced indicators system for the usage of these reserves and application of strategic planning for successful formation of this system at the enterprise. The complexity and resource-consuming character of this process is emphasized. In particular, management of the production reserves system starts with the assessment of potential productive capacity of the reserve to achieve the objectives within the framework of the chosen strategy, which makes it necessary to carry out a critical analysis of all the production systems in order to explore the reserves and to develop the system of the productive reserves measurement and assessment.

About the authors

Irina Ivanovna Egorova-Ekimkova

Togliatti State University, Togliatti

Author for correspondence.
Email: iklim10@yandex.ru

post-graduate student

Russian Federation

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