INVENTORY MANAGEMENT AS A TOOL FOR MINIMIZING FINANCIAL LOSSES IN MODERN CONDITIONS

Abstract

The article explores the role of inventory management as a strategic lever for ensuring the financial stability of an enterprise. It is noted that inventory management is a process of planning, controlling, and optimizing the level of material resources, with the primary objectives being the assurance of continuous production, minimization of storage costs, and prevention of working capital freezing. The study aims to substantiate methodological approaches and practical recommendations for optimizing inventory management processes at a machine-building enterprise and developing a mechanism to ensure their effectiveness in a volatile market environment. In the context of martial law and macroeconomic instability, where the concept of creating strategic safety buffers prevails, the emphasis is shifted toward increasing inventory liquidity to reduce financial losses associated with inefficient management: opportunity costs of "frozen" capital, rising holding costs, and losses from inventory impairment. The research methodology is based on the integration of deterministic inventory management models and data mining techniques. The authors analyzed the inventory of a machine-building enterprise. Given that the share of material costs in the cost of production exceeds 60%, improving inventory management is not only a strategic step for optimizing internal processes but also a key factor in increasing competitiveness and ensuring sustainable development. The turnover of materials and components in the enterprise's warehouses was analyzed. A comprehensive approach to inventory optimization based on ABC analysis and financial liquidity indicators is proposed. Corrective actions regarding non-liquid stocks in the warehouses of the studied enterprise are identified, and the economic effect of their implementation is determined. The application of the proposed comprehensive approach at the enterprise confirmed the possibility of achieving a tangible economic effect. Efficient stock management increases turnover speed, which serves as a foundation for the enterprise's adaptability to the dynamic risks of the modern market.