[Analys and regulation of working capital in sugar-producing firms]
2006
Vasilevskaya, T.I.,Belarus State Economic Univ., Minsk (Belarus) | Kurlyandchik, A.A.,Belarus State Academy of Agriculture, Gorki (Belarus)
As ways of acceleration of circulation and reductions of cost cycle the following is offered: 1) improvement of the organization of material and technical reduction of time of finding of the capital in industrial stocks. The raw material makes a basis of the circulating means advanced in industrial stocks. On the one hand, sugar factories can influence the price of got raw material a little, but on the other hand an output directly on manufacturers and reduction of number of intermediate parts would allow to reduce the price of purchase as purchase of sugar-raw is carried out in a significant share through intermediaries; 2) acceleration of process of realization of production. It causes importance of carrying out of marketing research on expansion of segments of the market and finding of new consumers, however for this purpose it is necessary to expand assortment of developed production. Foreign experience shows, that assortment of output productions at sugar factories is wide enough. Except of refined sugar and granulated sugar, liquid sugar, invert syrups, gellied sugar, caramel sugar in the form of dense syrup, sugar for chemical industry, sugar with addition of microelements and vitamins are made. The domestic market, and also the markets of the near abroad are not to the full sated yet by mentioned kinds of products, and development of their manufacture considerably would reduce a problem of realization of finished goods; 3) reduction of time of finding of means in discharge debts. Untimely calculations of customers for dispatched production distract circulating means in discharge debts. Advancing the agricultural organizations on purchase at them raw material, the enterprises of sugar industry can not receive means for made production in proper time, actually acting as creditors both in one, and in other case. Thus, calculation of cost, credit and pure cycles will allow the enterprises of sugar branch to trace, what of elements of circulating means constrains production, and the offered directions of acceleration of circulation will promote increase in volumes of production and realization of production without additional means involving means in economic circulation
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