BALANCE METHOD OF PLANNING A MANUFACTURING ENTERPRISE’S WORK-IN-PROGRESS 

Beluseva Svetlana Valerievna, financial comptroller, close corporation “Tander” (Penza), bell@sura.ru
Luzgina Olga Anatolyevna, Doctor of economic sciences, professor, sub-department of economics, finance and management, Penza State University, econm@pnzgu.ru

338.26.015

The article is devoted to a problem of planning of work-in-progress of an industrial enterprise. The problem is urgent due to the fact that many industrial enterprises face unreasonable increase in stocks, including work-in-progress. However frequently existing systems of planning and storekeeping do not meet requirements of an enterprise. The article gives special consideration to methods of planning work-in-progress. The authors consider basic methods of planning, single out two methods - standard one and balance one, and compare their implementation in workin- progress planning. Performance reveals the essence of balance method planning with the description of a model and its key indicators. The authors adduce the examples of administrative decisions, which can be made as a result of the described model application.

planning, method, work-in-progress, standard, balance