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while the planning capabilities in them are presented to a small extent. However, the main advantage of domestic developments is their relatively low cost.
References:
1. Астахов В.П. Теория бухгалтерского учета. Издательский центр «МарТ».-Ростов-на-Дону 2012, 250 с.
2. Н.А. Бреславцева, О.В. Медведева, Г.Г. Нор-аревян Бухгалтерское дело: Учебное пособие. М.: «Приор-издат», 2012, 311 с.
3. Бухгалтерский учёт./ Е.П. Козлова, Н.В. Парашутин, Т.Н. Бабченко, Е.Н. Галанина.- М.: Финансы и статистика, 2013, 166 с.
4. Кондраков Н.П. Бухгалтерский учет : Учебное пособие.- 3-е изд., перераб.идоп. - М: ИНФРА-М, 2014, 159 с.
УДК 658
Shevchenko А.А. 3rd year Bachelor's Degree student Plekhanov Russian University of Economics Kemerovo Institute (branch) Kemerovo
ПУТИ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ СКЛАДСКИХ ПОМЕЩЕНИЙ
Аннотация: В данной работе рассматриваются основные пути повышения эффективности использования складских помещений, такие как сокращение срока товарного запаса, увеличение скорости обработки товаров при их приемке и отгрузке и рациональное использование объема склада. Данная статья поможет ответить на следующие вопросы: удастся ли справиться с планируемым товарным потоком без ввода в строй новых складских площадей и возможно ли обработать большую товарную массу, не располагая крупной суммой денег для расширения имеющихся мощностей. Ключевые слова: склад, товарный поток.
WAYS TO IMPROVE THE EFFICIENCY OF THE STORAGE
FACILITIES USE
Annotation: This article deals with the main ways to improve the efficiency of the storage facilities use, such as reducing the period of stock, increasing the speed of processing goods while reception and release and rational use of the storage. This article will help to answer the following questions: whether it is possible to cope with the planned commodity flow without commissioning new storage space and whether it is possible to process a large volume of commodities without having a large sum of money to expand existing capacities. Keywords: storage, commodity flow.
Forward-thinking executives of trading or manufacturing companies are always focused on expanding their activities and increasing the volume of goods. Since the work of the warehouse in almost all companies had not received
sufficient attention before, it was built on the basis of available opportunities. Former production premises or storage facilities were assigned for warehouses, but they were old-built. The system of zoning in such warehouses is not worked out, and the racking equipment is not installed optimally. The technology of working with goods is so imperfect that it allows carrying out only the most basic operations with them.
In order to determine the available potential of the warehouse, it is necessary to perform the following actions. First of all, it is necessary to conduct an audit of goods circulation in the warehouse using ABC analysis for a number of product characteristics. Such an audit will allow to assess the existing capabilities of the warehouse and identify factors that affect the warehouse processing of goods.
Then it is necessary to carry out an audit of the existing storage technology, the zoning system and the placement of racking equipment. With the help of such an audit, it is possible to identify "bottlenecks" in working with goods and assess the potential of available areas in terms of the possible processing of commodity volumes and the conditions under which it is feasible.
Further, it is necessary to develop a warehouse model "as it should be" taking into account the processing of planned commodity volumes. If the task is to create a warehouse model without significant financial costs, the main solution will be to improve warehouse technology, optimize operations and use existing areas.
In the end, the need for additional storage equipment is determined.
And there are some examples of increasing the capacity of the warehouse in available areas [1].
1. Reducing the period of stock
According to the results of the commodity circulation audit, commodity groups or goods with definite shelf life, the speed of their implementation (withdrawal from the warehouse), the real period of stock for all product groups and / or articles are identified. These data allow to see the real work of employees of the purchasing and sales department, whose activities directly influences the work of the warehouse.
To develop and approve the shelf life of the stock, the following main factors must be considered:
• Terms and volumes of supply;
• Planned sales dates and marketing data for future periods.
• Warehouse capacity for storage of commodity stocks.
The decision on the number of stock in the warehouse (two-week, monthly, etc.) allows to calculate the need for a storage area and the maximum volume of goods that can be stored. The adopted decision should be implemented by all involved divisions, primarily purchasing and sales departments, as well as logistics units for the transportation of goods.
It is necessary to identify on a monthly basis in the warehouse stale goods (illiquid), which require operational solutions (markdown, write-off, destruction).
There are some companies in which goods in warehouses lie from several months to 1 year or more. This leads to a decrease in the efficiency of the warehouse space use and direct losses to the company.
Based on the results of the warehouse technology audit, according to the stock of goods size, the used racking and handling equipment, the need for the area of the storage area is determined. Depending on the results of the ABC analysis, storage areas for each category of goods are determined by the speed of their implementation, volume-weight characteristics and the accepted order of their selection.
Implementation of the developed technology requires the availability of appropriate capabilities (application of the method of bar-coding of goods, address storage system, the formation of necessary reports, etc.). The applied software product should allow to carry out monthly ABC analysis on processed goods so that it is possible to correct storage areas for the most popular goods and the order of their storage [2].
2. Increase the speed of processing goods when they are received and realized
At the constantly operating warehouse, the average value of receipts volumes and realizations is approximately the same. It directly depends on the daily sales volume, which can vary because of seasonality and other factors.
Based on the results of the commodity circulation audit, the next is determined:
• the amount of incoming and outgoing commodity flow;
• number and types of vehicles carrying goods;
• volumes of receipts and realizations and other quantities.
The obtained data allow analyzing the processes of performing operations with goods during receipts and realizations and revealing the real throughput of the warehouse for these flows.
If the number of input and output gates is limited and there are not enough areas for processing the planned commodity volumes, a more detailed study of all operations entering the receipts and realizations process will be required. Such a study in the conduct of the warehouse technology audit makes it possible to determine:
• what quantity and in what time periods (within 24 hours) the cars arrive at the warehouse for unloading and loading;
• how the cars are loaded (goods on pallets or in bulk);
• what volumes of goods arrive on different types of cars;
• how long it takes to unload / load the car manually and with the help of transport trolleys or loaders;
The solutions that require coordination with other parts of the company involved in organizing the movement of goods can be, for example, the following:
- Increase or transition to the delivery of all goods on europallets, which reduces the process of unloading / loading the car in 1,5-2 times.
- Receipt of all goods on the condition of external packaging without recounting attachments, which reduces the receipt time in several times.
Advance transmission of data from the supplier about incoming goods for entering into the database of the warehouse management system, which allows to speed up the receipt of goods.
The ability to use the same barcodes for suppliers, warehouse and recipients, which saves time for printing and labeling of warehouse labels with a barcode and speeds up the process of receiving goods. The solution of these issues goes beyond the scope of the warehouse and depends on the capabilities available at other parts of the company and at suppliers. If at least some of these issues are implemented, the area of the acceptance zone will be reduced, since it will take less time to receive the goods. Consequently, more goods can be served in a larger area [3].
3. Rational use of warehouse volume
As a rule, the capacity of the warehouse space (regardless of the type of storage) is used to the maximum extent only in the storage area where high-rise shelving is installed. In other areas (unloading, receipt, bundling, expedition and loading) the height of the warehouse is usually not used. Of course, for different warehouses performing different tasks and having different operations with goods, it is difficult to offer a unified solution. But the principle of using warehouse height should be considered when optimizing warehouse space. If the warehouse area is tightly bounded, the processing of large commodity volumes can be carried out in the following way:
- Install racks for storing collected orders in the picking area. Such a system can be relevant for warehouses that form and realizing multiple orders within a day and the next day.
- Install racks for storing lots of goods in the forwarding area prepared for realization. This system is relevant for warehouses that prepare orders for a long time, but realize for a limited time.
When using shelving for storing orders in the picking or forwarding area, it should be remembered that there can be additional operations location and removing pallets from storage sites in these areas. Therefore, it is necessary to weigh everything and decide which method will be more rational.
Execution of various additional operations in the warehouse requires warehouse space. Since such operations are performed manually with each commodity unit, this requires unit selection of goods from storage sites. For this, a mezzanine is suitable, on which it is possible to install shelving racks for manual selection of goods. On the mezzanine, it is also possible to place the workplaces of the staff performing these operations, i.e. mezzanines are an additional warehouse space, but their purchase and installation requires funds [4].
Thus, the opportunities to optimize the operation of the warehouse, the more rational use of warehouse space cannot be realized without a detailed development plan for the entire company and exploring opportunities in other divisions and partners, since the warehouse is only a means of ensuring the
movement of goods, and the conditions and parameters of commodity flows are set by other departments of the company.
References:
1. Логистика: Учебник / А. М. Гаджинский. - 20-е изд - М.: Издательско-торговая корпорация «Дашков и К"», 2012. - 484 с.
2. Курочкин, Д. В. Логистика: [транспортная, закупочная, производственная, распределительная, складирования, информационная]: курс лекций / Д. В. Курочкин. - Минск: ФУАинформ, 2012. - 268 с.
3. Мельников, В.П. Логистика / В.П. Мельников, А.Г. Схирладзе, А.К. Антонюк. - М.: Юрайт, 2014. - 288 с.
4. Тяпухин, А.П. Логистика: учебник для бакалавров / А. П. Тяпухин. -Москва: Юрайт, 2013. - 568 с.
УДК 339.138
Spirina N.A.
Candidate of Science (Economics), Associate Professor, Department of Economic Theory of the Ural Institute of Management - branch of RANEPA
Ekaterinburg Makovkina S.A.
Senior Lecturer, Department of Economics and Management of the Ural
Institute of Management - branch of RANEPA
Ekaterinburg Shatova M. V.
Student of the Ural Institute of Management - branch of RANEPA
Ekaterinburg
BRANDING IN THE SYSTEM OF HIGHER EDUCATION: PARTICULAR FEATURES AND MAIN ELEMENTS
The article presents the main approaches to the formation of the brand of higher education institution. The author defines the features of the educational services, makes a conclusion about the influence of the prestige and reputation of the university on the choice of applicants. It is proved that the formation of higher education institution brand is one of the most effective tools for competition in the higher education market. The article describes the main features of the higher educational institution brand, the author listed elements of the brand of the university.
Key words: higher education, educational services, branding, brand, brand of higher education institution, value, university's competitiveness.
Education is a purposeful process of education and training for the benefit of man, society and the state, accompanied by a statement of achieving by the citizen educational levels, established by the state. Receiving education by the student is treated as an achievement and confirmation of his specific educational qualification which is certified by the appropriate document.
Thus, the scope of educational services is an area of professional activity to
