MANUFACTURING STOCK MANAGEMENT IN RAIL TRANSPORT ON THE BASIS OF BUDGETING

Introduction. In conditions of limited financial resources, budgeting is an effective way of planning and managing the financial and economic activities of an enterprise. However, its application does not resolve the conflict between the need to minimize the costs of creating and storing stocks of goods and material values and the need to ensure uninterrupted production processes. This conflict is especially keenly felt by large companies, in particular, in the transport industry, in which production processes have specificity. Ukrainian Railways Joint Stock Company (JSC «Ukrzaliznytsia») belongs to such companies. The stable functioning of railway transport requires the constant availability of current assets in the form of production stocks. Inventories of goods and material values occupy a significant share in the structure of assets and in the structure of expenses of JSC «Ukrzaliznytsia», significantly influencing the indicators of the company's activity and its financial condition. Purpose. The purpose of the study is to organize the existing methods and models of management and planning of stocks of commodity and material values, to find financial tools for increasing the efficiency of the production stock management system in large companies with significant specifics of production processes. Materials and methods. The research materials are legal and normative acts, internal normative documents of JSC «Ukrzaliznytsia» on issues of material and technical supply and support, as well as the work of domestic and foreign scientists in this field of knowledge. The following scientific methods were used in the research process: methods of formalization, analysis and synthesis — in the study of the theoretical foundations of planning and management of production stocks at enterprises; theoretical generalization and grouping — when determining the components of the inventory management system of commodity and material values; abstract-logical method — when establishing relationships in the inventory management system based on budgeting; method of logical generalization of results — when formulating proposals and conclusions from the conducted research.