PRACTICAL ASPECTS OF MATERIAL INVENTORY MANAGEMENT OF TRADING ENTERPRISES

The article considers the methodological bases of the inventory management process and the inventory distribution system of non- food and food retail enterprises of Ukraine. In particular, it was found that the inventory management process of the investigated enterprises is based on such models and methods as the model with a fixed period of time between orders, the principles of the theory of constraints; model of the economic size of the order, method of ABC analysis; a model with a fixed period of time between orders, a method of combined ABC and XYZ analysis. In addition, it was determined that enterprises use centralized and decentralized systems in the process of distributing stocks. As a result of the analysis, a number of advantages and disadvantages of the mentioned processes were highlighted. In particular, the key advantages of the inventory management process of trading enterprises include: taking into account the factor of seasonality and the location of stores; weekly tracking of store sales intensity; the possibility of taking into account the demand of each chain store; use of direct delivery services from suppliers, which allows to take into account perishable categories of goods; use of EDI electronic data exchange, etc. The main shortcomings include: untimely response of managers to possible unexpected circumstances of the external environment, which leads to an excess or shortage of goods in stores; unreasonableness of changes in the stock buffer when making decisions about the amount of material stock; insufficient validity of the calculation of the insurance reserve, lack of a clear distribution of the size of the insurance reserve by groups; the difficulty of promptly and fully resolving issues related to the purchase of goods, etc. Prospects for further research are the development of proposals for solving the identified problems, in particular, recommendations for optimizing the process of inventory management of trading enterprises.