The Accounting and Management Procedure Model for Material and Energy Flows in the Enterprises of Building Materials Production

Abstract

The paper notes the importance of classifying material flows in relation to the logistic system itself and its elements, nomenclature and assortment. On the example of a chemical company, a simulation of the process of accounting for material costs in the processing of raw materials, where material flows are required, is considered. Using the Cobit methodology, we have established target benefits for the business, its adequacy of the business strategy: optimization of the cost of material resources, regularity and availability of material resources, ensuring the stability of the quality of raw materials. The quantitative and qualitative indicators of material flows in the processing of raw materials are analyzed. System models of business processes were developed as some dynamic and structural program models. A mathematical model has been developed to assess the efficiency of the distribution of material resources. To assess the importance of the components, an adaptive control algorithm is applied by the magnitude of the error in the feedback section. The objective function is to minimize the standard deviations of the actual values from the given values. The structure of the database will allow to inform about the results of production in different time periods and for different blocks. The goals of stock minimization, quality control and production are implemented programmatically. Software support added. Keywords—modeling, business processes, material flows, Cobit, account policy, optimization of expenses, ER diagram.