-

-
. .
658:061.5
. . -

- ' , . - . - : - - . () -.
: -, -, , , , .
.: 1. .: 24.
- , , - (., 16,
., . , 86157, )
E-mail: o.kreschenko@rambler.ru
658:061.5
. . -
- , . - . - : - - . () -.
: -, -, , , , .
.: 1. .: 24.
- , , - (. , 16, ., . , 86157, )
E-mail: o.kreschenko@rambler.ru
. , [1 - 3].
. - - . , .
, ( ). ' . -
UDC 658:061.5
Kreshchenko O. V. Methodological and Methodical Principles of the ABC-approach as a Universal Mechanism for the Analysis of Commodity Stocks
The article shows the relevance of research of methodological and methodical foundations of the ABC-approach as in connection with the need to control in the modern retail sector a large number of varieties of the product range and in connection with introduction in practice of category management. Also it was discussed the methodological aspects of the essence of the ABC-approach as a universal mechanism for the analysis of categories of commodity stocks. It was defined particular features of ABC-approach and semantic twins: ABC-analysis as a method of classification and ABC-analysis as a method of accounting for and control of stocks. The author suggests the system model management categories (reserves) according to the ABC-approach.
Key words: ABC-approach, ABC-analysis, inventories, assortment, category management, retail.
Pic.: 1. Bibl.: 24.
Kreshchenko Oksana V.- Senior Lecturer, Department of Accounting and Auditing, Makeevka Economic-Humanitarian Institute (vul.Ostrovskogo, 16, Donetska obl., m. Makiyivka, 86157, Ukraine)
E-mail: o.kreschenko@rambler.ru
, , , , , SKU ( stock keeping unit - ). , , , .
, , . ' , .
.



(), .
- , , . , -: . [4], . . [5], . . . . [6], . . . . [7], . [8] - -; . . ' [9] . [10] - - ; . . . . [11] - - -; . . [12], . . . . , . . [13] - - ; . . [14] -;
. . [15] - ; . - [16] ; . - [17], . . [18], . . [19; 20] . . [21] , .
-, ; , (, 20 : 80 ); - .
, , - .
-; -; () -.
-ї (, ) , , , . . 90- , .
, , - ( )
, . , ( ) ABC-, , , .
, , , : , . , .
-, .
- - - ' - . , 20 : 80 . , . ї ( , ) - . , ї .
- - : -, - (method in inventory control) - (active based costing).
-. , , : , XYZ, FMR , : I XYZ, I XYZ I FMR .
- ' . . . ABC ( ї). . (method in inventory control), SIC- (statistical inventory control method) - . , [33] , - , N - , , , ї.
-, , , ' ( . active based costing) ї. . .
. , , .
, ( ) . , , , . . , . . [19; 20], . . [21], -, . [17], . [22] . . [23].
, . . . , -. - , - .
, - , . 1.
. - , , :
+ - - ' ( - ) , , : , , , , ;
+ - , -, ' , - . - - ;
+ ' ( , : , , , ). ;
+ (, , , , , ). -. . [17], , . - - (, ) . - . ', ' -, ; + (, , , , , ). , [17], ' , , , . , :
) / , ' - ;
) , ' - ;
) , ' - ;
) , ' - , , ;
+ ( -) ' .
, , , , , , , , , , , . . , -, . , . . , [24] (): () ; ; ; ; ; (


, . .); ; ; ; .
, -;
+ .
, , . (, 1:ї, 8.0. , : -ї, 7-ї /7-ї). -
1 (19) - 2 - 3 - ' 4 -

- - - -

' ()

6 - - '
+---------
7 -
8 - ' -
9 -
10 -
, ,
- 11 -



-
14 - - ( 6 - 9)
15 - ' ()

16 - ( )
17 -
13 - - (I )
18 -
. 1. ( , , )
() -
: .
- (, ABC-analysis for Professional, ). , , : , (, ) . . , ( , ) , , . , ї , , . . -, ; ; . -, , , -ї . , ї, . - , , , , , .
, ' - , -. : ' -, , ' , , (
, , , ), ;
+ -. ( ) , , - . - , , ;
+ - () : -;
+ -
: XYZ, FMR , : I XYZ, I XYZ I FMR ;
+ , -;
+ ( ) - ( );
+ ;
+ . , , -, , - (Activity Based Costing), - ;
+ ( ) .
: , , . , (18 ); ( 13-, 16- 17-), ( 9-).
, -

' , . - (). - : - - . () -.


- - - , .
, .

1. . . / . . -. : , 2007. - 416 .
2. . . . (+) / . . , . . . - . : , 2008. - 336 .: . - ( ї).
3. : , : / . : . . . - . . . - [ 2- ., .]. - . : , 2008. -424 .
4. . - . [ ] / . // & ї. - 2005. - 1. - : .. ru.logistikl.htm
5. . . : . ... . . : . 08.07.05 ї / . . . - , 2002. - 265 .
6. . . - [ ] / . . ,
. . // : / (). - 2008. - 2(8), 2- . 1. . 280 - 287. - : :// www.nbuv.gov.ua/portal/Soc_Gum/Es/ 2008_2_1/08_2.1_2. htm#VlasovaKruglovaMazepa. - . .
7. . . [ ] / . . , . . // - ї, - 121. - 2009. - : http://www.axima-consult.ru/stati-assortmatr.html. - .
8. . - 7- / . // . - 2010. - 6 (106). - . 56 - 64.
9. . . [ ] / . . // ї. - 2009. - 1. - : http://www.inventorsoft. /publications /14079/. - . .
10. . - [ ] / . // . - 2007. - 7. - : http://www.cig-bc.ru/ press/98/?i_11432=87428. - . .
11. . . - / . . , . . -
II : ' . - 2008. - 3 (3). - . 38 - 50.
12. . . -XYZ-y I . . II : I H ї (). -2010. - . - . 19 - 174.
13. . . - Metro Group [ ] I . . , H. . , . . II : : ^ . . I . .: . . (. .). - : - ^ . . , 2008. - 14. -254 . - : www.nbuv.gov.uaIportalISoc_GumI MtipI2008_14Igolubeva- golubeva.pdf. - H .
14. . . - : . ... - . : . 08.00.05 ї I . . . - , 2008.
15. . . I . . H II . - 2010. - 3 (53). - . 172 - 178.
16. . : XYZ-? [ ] I . II ї. - 200. - 1. - : httpiH www.bikeylab.ruIlibraryI2027.html. - H .
17. . -- [ ] I . II ї. - : httpiIIsklad-zakonov.narod.ruI Vlad_stIabc.html. - H .
18. . . : . ... . . : . 08.03.02 - ї I . . . - , 2005. -- 237 .
19. . . : . I . . . - . : , 2003. -17 .
20. . . : [ , , ] I . . -. - [2- ]. - . : , 2008. - 448 .
21. . . : I . . . - [18- .]. - . : , 2010. - 375 .
22. . - 2- [- ] I . II - SystemGroupї. - : http:IIsystemgroup.com.uaIcompanyIpress-centreIarticle-systemgroupI3675IdateI2009I12I07Iavs-anaIiz-po-2-m-parametramI. - H .
23. . . - . . [ ] I . . II . -2007. - 5. - : http:IIwww.recipe.ruIanaIitika/ dvuhfaktornyiy-avs-analiz-po-metodike-p.v.greka. - . .
24. . . MRP II I . . . - [1- .]. - . : , 2003. - 352 .
- . ., . . , , , -