Russian Federation
student
In the context of competition for sales markets within the industry, regional pharmaceutical enterprises have to develop the most effective methods of financial and assortment analysis in order to detect risks in a timely manner, identify property and resource potential, prepare the most accurate financial forecasting and planning of financial and economic activities. The article examines the principles of assortment analysis, which ranks a large range of goods/resources into groups depending on the studied feature (contribution to profit formation, dependence on demand stability, frequency of suppliers' requests for shipment, etc.), reviews the feasibility of production and sales of goods of a certain group or considers the exclusion of a certain range of goods from production, selects a strategy development for each of the product groups. As a result of the conducted research, the authors identified the features of the assortment grouping of nomenclature positions of pharmaceutical enterprises, as well as the opportunities that allow their management to effectively determine the range of products in accordance with the strategy and requirements of market conditions, identify real and potential competitors, analyze their performance indicators, determine the strengths and weaknesses of their business, financial capabilities, goals and strategy in areas of market expansion, production technology, product quality and pricing policy.
pharmaceutical industry, regional pharmaceutical enterprise, ABC analysis, XYZ analysis, FRM analysis, VEN analysis, product range, ranking.
1. Anahov D.A., Buhareva L.V. Osobennosti vedeniya ucheta v farmacevticheskih predpriyatiyah // Aktual'nye voprosy sovremennoy ekonomiki. – 2023. – №1. – S. 267-273.
2. Kivarina M.V. Gruppirovka pokazateley finansovogo sostoyaniya predpriyatiy farmacevticheskoy otrasli / M.V. Kivarina, D.S. Voronin // Zhurnal monetarnoy ekonomiki i menedzhmenta. – 2024. – № 2. – S. 126-137. – DOIhttps://doi.org/10.26118/2782-4586.2024.57.72.018.
3. Pronuzo D.O. Issledovanie sovremennyh metodov, mehanizmov i instrumentov upravleniya innovaciyami v farmacevticheskoy otrasli // Journal of Monetary Economics and Management. – 2023. – №3. – S.228-233.
4. Kivarina M.V. Osobennosti finansovoy ocenki deyatel'nosti predpriyatiy farmacevticheskoy otrasli / M. V. Kivarina, D. S. Voronin // Ustoychivoe razvitie obschestva: novye nauchnye podhody i issledovaniya: sbornik materialov II Mezhdunarodnoy nauchno-prakticheskoy konferencii, Moskva, 19 yanvarya 2024 goda. – Moskva: Obschestvo s ogranichennoy otvetstvennost'yu «Izdatel'stvo ALEF», 2024. – S. 38-44. – DOIhttps://doi.org/10.26118/3434.2024.76.30.005.
5. Mescheryakov S.A. Vnutrenniy kontrol' i vnutrenniy audit: osnovnye zadachi, funkcii, principy, otlichiya / Mescheryakov S.A., Garbuzova T.G. // Sovremennye aspekty ekonomiki. – 2008. – № 4 (129). – S. 184.
6. Adamenko A.A. Rezul'taty osuschestvleniya upravlencheskoy deyatel'nosti v kommercheskoy organizacii / A.A. Adamenko, T.E. Horol'skaya, D.V. Petrov // Estestvenno-gumanitarnye issledovaniya. – 2021. – № 34(2). – S. 10-14. – DOIhttps://doi.org/10.24412/2309-4788-2021-10940.
7. Gryazeva E.V. Kompleksnyy ekonomicheskiy analiz hozyaystvennoy deyatel'nosti / E. V. Gryazeva. – Cheboksary: Chuvashskiy gosudarstvennyy universitet imeni I.N. Ul'yanova, 2023. – 204 s. – ISBN 978-5-7677-3587-7.
8. Shatalova O.I. Metodicheskie podhody k ocenke i upravleniyu finansovymi riskami / O. I. Shatalova, N. V. Snegireva, S. N. Timofeeva [i dr.] // Zhurnal monetarnoy ekonomiki i menedzhmenta. – 2023. – № 4. – S. 176-185. – DOIhttps://doi.org/10.26118/2782-4586.2023.50.51.027.
9. Kalsynova A.A. Suschnost' ABC metoda i ego effektivnost' v sravnenii s tradicionnymi metodami kal'kulirovaniya // Aktual'nye voprosy sovremennoy ekonomiki. – 2021. – №5. – S. 112-121.
10. Sheremet A.D. Metodika finansovogo analiza deyatel'nosti kommercheskih organizaciy: prakticheskoe posobie / A.D. Sheremet, E.V. Negashev. – 2-e izd., pererab. i dop. – Moskva : INFRA-M, 2020. – 208 s.
11. Smirnova L.I. ABC-XYZ kak analiticheskiy instrument obosnovaniya upravlencheskih resheniy / L.I. Smirnova, E.V. Sidorchukova, M.A. Drofa, A.A. Zaremuk // Vestnik Akademii znaniy. – 2022. – № 50(3). – S. 307-312.
12. Pogrebcova E.A. Upravlenie tovarnym assortimentom na osnove AVS-analiza i XYZ-analiza // Aktual'nye voprosy sovremennoy ekonomiki. – 2021. – №12. – S. 148-157.
13. Timasheva A.S. Uroven' koncentracii uchastnikov farmacevticheskogo rynka Rossii // Aktual'nye voprosy sovremennoy ekonomiki. – 2022. – №4. – S. 642-649.
14. Gryazeva E.V. Osobennosti analiza rasshirennogo vosproizvodstva osnovnyh sredstv v usloviyah sankciy / E. V. Gryazeva, O. A. Dubrovina // Aktual'nye voprosy sovremennoy nauki: dostizheniya i innovacii: materialy Mezhdunarodnoy nauchno-prakticheskoy konferencii, Alatyr', 27 maya 2022 goda / Chuvashskiy gosudarstvennyy universitet imeni I.N. Ul'yanova. – Cheboksary: Chuvashskiy gosudarstvennyy universitet imeni I.N. Ul'yanova, 2022. – S. 3-7.
15. Babaeva Z.Sh. Voprosy investicionnoy privlekatel'nosti otrasley ekonomiki regiona / Z.Sh. Babaeva // Zhurnal monetarnoy ekonomiki i menedzhmenta. – 2022. – № 3. – S. 3-8.
16. Teoreticheskaya i prakticheskaya znachimost' audita v usloviyah rynochnoy ekonomiki / Zhenzhebir V.N., Lolaeva B.H., Ksenofontova H.Z., Garbuzova T.G. // Ekonomika i upravlenie: problemy, resheniya. – 2023. – T. 6, № 12.
