Portal de Periódicos da CAPES

ANALYSIS MODEL FOR INVENTORY MANAGEMENT

2010; University of Petroșani; Volume: 10; Issue: 1 Linguagem: Inglês

1582-5949

Camelia Burja, Vasile Burja,

Regional Development and Management Studies

The inventory represents an essential component for the assets of the enterprise and the economic analysis gives them special importance because their accurate management determines the achievement of the activity object and the financial results. The efficient management of inventory requires ensuring an optimum level for them, which will guarantee the normal functioning of the activity with minimum inventory expenses and funds which are immobilised. The paper presents an analysis model for inventory management based on their rotation speed and the correlation with the sales volume illustrated in an adequate study. The highlighting of the influence factors on the efficient inventory management ensures the useful information needed to justify managerial decisions, which will lead to a balanced financial position and to increased company performance.