Evaluation of Production Reserves Use Efficiency as a Basis for Taking Perfected Managemental Solutions

The urgency of the article is due to the need to address issues related to the establishment of effective use of industrial stocks at the enterprise. Industrial stocks are involved in the main type of activity, without their participation in the process of managing the full functioning of the industrial enterprise is impossible. The purpose of this study is to determine the efficiency of the use of industrial reserves at Public Company Starobilsky Dairy Plant and the development of proposals for their optimization at the company under investigation. The methodological basis of the research is the system-structural approach, which involves consideration of the object as a holistic, multidimensional and multilevel system. In the process of research, the following methods have been used: theoretical generalization, statistical analysis (for studying, grouping and comparing empirical data in order to study trends in the dynamics of inventory changes), analysis and synthesis, system approach (for determining the characteristics of inventory accounting), induction and deduction (for the analysis of inventory composition), a graphic method (for assessing the state of the enterprise's inventory), factor analysis (for forecasting financial performance). The empirical basis of the study is the financial and accounting reporting of Public Company Starobilskiy Dairy Plant. In the course of the analysis, it has been established that the presence and condition of inventories in the enterprise negatively affect its activities, which also indicates a decrease in the economic efficiency of their use. To increase the efficiency of using this type of enterprise resources, it is necessary to analyze trends in the changes in the components of production stocks. The elements of the scientific novelty of the obtained results consist in the substantiation of organizational, theoretical and methodological provisions and the provision of practical recommendations for the effective use of production stocks at Public Company Starobilskiy Dairy Plant, which will improve the efficiency of management of industrial stocks of the enterprise. The practical significance of the results obtained is that the implementation of the provided conclusions and proposals will contribute to improving the analyticity and efficiency of information, as well as to increase the efficiency of the use of inventories. The results of the conducted research can be used in the process of improving the control system of production stocks at Public Company Starobilskiy Dairy Plant. The question of the effective use of inventories has always been the focus of practical and scientific work. Currently, there is a need and opportunity for new organizational and methodological approaches in solving problems of their control, analysis and use by enterprises. Further research will contribute to the development of new methods for managing inventories that reduce the cost of their maintenance, and to plan for the development of models that will ensure the optimal availability of inventory to maximize the efficiency of their use.