Stage 1 – development of norms of supply of certain types of goods and materials.
Stage 2 – definition of private standards for each element.
Stage 3 – the definition of the total norm, as the sum of private standards on production stocks, unfinished production expenses of future periods and reserves of finished products.
Calculation by the method of direct calculation begins with the definition of norms of inventory in days, day then determined the need for working capital = total volume (4-quarter) \ 90. If calculated according to work-in-progress, picks up the cost; if the finished products is calculated based on the production cost of commodity products.
For raw materials and materials: a one-day demand of raw materials * the rate of inventory days on raw materials and material.
NC,m = Day flow rate * Na m
The norm for raw materials and materials consists of the transport of stock, current stock, handling stock, safety stock, process stock.
Transport stock created for the period of turnover and of turnover, the time from the date of payment of raw materials before they enter the enterprise.
Unloading the stock (temporarily adopted) is required for the period of acceptance, unloading, sorting, storing materials.
Current stock is designed to provide the normal course of production activities in the period between two successive batches of supplies. The rate of the current stock depends on the interval of supply, volume of supply, number of suppliers, storage conditions, the intensity of consumption.
Safety stock = 50% of the current stock.
Technology reserve is created in cases where the material requires pre-treatment or aging for the imparting of certain consumer properties. This stock will be taken into account if it is not part of the production process. For example, in preparation for the production of certain types of raw materials requires time for drying, heating, grinding, etc.
The interval between two adjacent supply for settlement is determined in two ways:
1) based on the plan data. If a pipeline supply is calculated as 360 \ the number of scheduled deliveries per year. It is necessary to consider the coincidence of supply of the same material from different vendors.
2) If the contract does not set specific delivery times, the average cycle supply is determined on the basis of the actual data on the flow of materials this year. Current stock is: a) in the absence of sharp fluctuations in volumes as the arithmetic mean value, b) there are sharp fluctuations – as a weighted average.