Analýza zásob ve společnosti PIRSON Keramika Servis, s.r.o.

Abstract

The main theme of the thesis is an analysis of inventory management. A detailed analysis of data on the purchase and sale of all items purchased, provided by the accounting system the company was found to average total value of the physical inventory for the period 2010. Analysis is the finding that the average physical inventory is higher than the assumed owner of the company, which means high fencing of money and slowing down the operation of the cash flow of the company. The thesis aims to analyze stocks and propose solutions that will improve the current state of stockpile management analyzed the company. Using the ABC analysis were all purchased items categorized into groups A, B, C. Due to the high number of items (nearly 2300) ABC analysis was performed the second stage. For the category of stocks AA group are prepared two proposals for solutions, of which one is chosen as the most effective inventory management option. The result of the proposed inventory management system, the total savings from the current 68 430,98 CZK 153 645,79 CZK bound state in the average physical stock. Savings will achieve a new way of ordering it once every two and a half weeks. All results of the thesis, suggestions and recommendations were forwarded to the company's majority owner. The supplied materials companies should help improve the inventory management and streamline the functioning of the particular cash flow.