Russian Federation
The article is devoted to the problems of building an information space for managing material resources in the flow of value creation by an industrial enterprise in the conditions of implementing a resource-saving strategy. The purpose of the study is to substantiate the choice of a method of information and instrumental support for the implementation of the functions of rationing, budget planning, control of the execution of estimated tasks, analysis of key indicators of the state of material costs in order to make decisions on the rational use and economy of the latter, reduction (elimination) of excess technological waste and losses. The research presented in the article is based on the application of a systematic approach; structural-functional and statistical types of analysis; methods of observation, graphical visualization, grouping and systematization of data; decomposition, aggregation, comparison and economic interpretation. The results of the study showed significant effectiveness of the application in the management practices of enterprises of the real sector of the economy of the author’s proposed set of techniques and methods of information and instrumental support for the functions of rationing, budget planning, control, economic interpretation and analysis of key indicators of material costs involved in the value creation flow, in order to build a transparent space for making managerial decisions to maintain a resource-saving strategy. The article presents the author’s clarification of the concept of resource saving, which served as the methodological basis for the proposed methods and methods for reducing the resources under consideration, reducing (eliminating) excess technological waste and losses. The practical significance of the tools proposed by the author lies in the fact that the proposed tools will ensure an increase in the efficiency of developing and implementing solutions for the rational use and reasonable economy of material resources in all processes of the value stream, reduce technological waste and losses, reduce material consumption and, consequently, the cost of production, increase the profitability and competitiveness of the business of the enterprise of the real sector of the economy. The directions of future research should be integrated management of all types of resources at each stage of the operational cycle, implemented in a digital format using artificial intelligence systems in real time without the direct participation of the user.
resources, resource saving, material costs, cost, profitability, useful consumption of materials, value stream, technological waste, loss of materials
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