SYSTEM FOR PLANNING AND MANAGEMENT OF MATERIAL AND TECHNICAL SUPPLY CONTRACTS AT AN ENTERPRISE

Authors

  • Vasyl Brych dr.sc.(econ.), professor, director of the Educational and Scientific Institute of Innovation, Environmental Management and Infrastructure, West Ukrainian National University, Ternopil
  • Roman Shapovalov cand.sc.(econ.), head of the department of the Center for Forensic and Special Expertise, Ukrainian Research Institute of Special Equipment and Forensic Expertise of the Security Service of Ukraine, Kyiv

DOI:

https://doi.org/10.37332/

Keywords:

resource planning, contract management, material and technical supply, efficiency of material resources use, coordination of departments, control of contract execution, accounting and shipment of products, optimization of operational processes

Abstract

Brych V.Ya., Shapovalov R.А. SYSTEM FOR PLANNING AND MANAGEMENT OF MATERIAL AND TECHNICAL SUPPLY CONTRACTS AT AN ENTERPRISE

Purpose. The aim of this article is to analyse and substantiate a system for planning material and technical supply and managing contracts at an enterprise in order to improve supply efficiency and ensure the continuity of production processes.

Methodology of research. General scientific and special methods were used in the process of research: analysis and synthesis – to generalize approaches to managing contractual activities and material and technical supply; systemic approach – to consider the enterprise as an integrated system that combines planning, accounting, control and shipment of products; structural and functional analysis – to determine the relationships between units and processes; graphical method – to visualize the schemes for organizing contractual activities management; comparative analysis – to generalize the practical experience of enterprises.

Findings. The study showed that the system of planning and management of material and technical supply contracts ensures the integration of key processes of the enterprise: contract management, execution of work orders, control of cash receipts, planning and shipment of products, as well as accounting for sales. Functional units - sales department, marketing and foreign economic relations department, accounting of the settlement and financial department, department of operational accounting and analysis of receivables and payables, Centre for automated production systems - perform clearly distributed tasks, which ensures the efficiency and accuracy of fulfilment of contractual obligations. The influence of process organization on the timeliness of product delivery, optimization of the use of material resources and increasing the efficiency of management decisions was studied.

Originality. It has been established that effective management of material and technical supply contracts is ensured by the integration of the enterprise’s functional units and the regulated interaction of processes, which facilitates the coordination of planning, accounting, control, and shipment of resources. The theoretical and methodological framework for managing contractual processes has been further developed by identifying and substantiating a set of organizational and economic mechanisms, including: a mechanism for coordinating contractual terms with production needs, a mechanism for monitoring the fulfilment of contractual obligations, a mechanism for providing information to support managerial decision-making, and a mechanism for evaluating the effectiveness of contractual activities.

Practical value. The research results can be used by enterprises to improve the contractual management system, increase the efficiency of material and technical supply, optimize information flows between departments, and ensure timely execution of contracts and reliable control of resource receipts and expenditures. They also contribute to the automation of accounting and increase the management culture at the enterprise.

Key words: resource planning, contract management, material and technical supply, efficiency of material resources use, coordination of departments, control of contract execution, accounting and shipment of products, optimization of operational processes.

References

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Published

2026-03-31

Issue

No. 1 (2026): INNOVATIVE ECONOMY

Section

Статті

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How to Cite

“SYSTEM FOR PLANNING AND MANAGEMENT OF MATERIAL AND TECHNICAL SUPPLY CONTRACTS AT AN ENTERPRISE”. INNOVATIVE ECONOMY, no. 1, Mar. 2026, pp. 236-43, https://doi.org/10.37332/.