UDC 338.24.01

Bakhireva A.A.¹ (Rubtsovsk, Russian Federation) – isakova@rb.asu.ru; Ovsyannikova A.V.¹ (Rubtsovsk, Russian Federation) – suhova@rb.asu.ru; Vorozhbit E.G.¹ (Rubtsovsk, Russian Federation) – vorozhbit@rb.asu.ru; Vyskrebentseva A.S.¹ (Rubtsovsk, Russian Federation) – vas@rb.asu.ru; Ovchinnikov E.S.¹ (Rubtsovsk, Russian Federation) – d1213oes@rb.asu.ru

¹Altai State University

Abstract.The article proposes a variant improvement a rather developed area of economic analysis, namely the methodology evaluation materials supply in relation to the industry specifics a timber enterprise. The need to develop this area, first of all, is due to the presence of the traditional problem providing the rhythmicity of raw material flow at the enterprises the industry under consideration. High interest rate and exhaustion accumulated growth factors, difficulties in international payments, limitation of state support, increased fiscal burden and other factors destabilize the industry and reduce the reliability a planning. We also take into account the shift of inventory management criteria to their constant availability. The authors justified the use of the indicator “the threshold of raw material security” to calculate the target final balance the raw material stocks. The feature the new indicator is the accounting of the break-even value adjusted by the coefficient reflecting the useful output the products from raw materials. The economic meaning the new indicator is that its value characterizes the cost of raw materials in order to ensure the level the break-even sales volume. Calculated in dynamics, the threshold of raw material security allows to estimate the so-called “raw material load” the enterprise: the higher the level of this indicator, the higher the load on the system planning and material support. Thus, in the uncertainty conditions it is urgent and necessary to improve the traditionally used methods analysis taking into account the peculiarities activity the enterprises of the real sector economy. The use improved analytical tools based on information and communication technologies will ensure not only the reliability the indicators of the plan materials supply, but also create the possibility managing the risks their non-achievement. But it will also create conditions and reasonable confidence of all economic entities united in cooperation clusters the timber processing complex.

Keywords: wood processing enterprise, the threshold of raw material security, analysis, break-even volume, finished product yield factor, assessment.

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For citation:  Bakhireva A.A., Ovsyannikova A.V., Vorozhbit E.G., Vyskrebentseva A.S., Ovchinnikov E.S. Development of a methodology for assessing raw material supply. CITISE, 2025, no. 2, pp. 86-95.