Assessment of material consumption planning methods in part of waste and losses at pipe industry enterprises

This article focuses on the subsystem of economic planning, specifically the standardization of material consumption in industrial production within the pipe industry, particularly in terms of calculating planned waste and loss indicators. Waste and losses are key components of the material consumption norm that currently require thorough analysis. The objective of the study is to evaluate the methodologies used in economic planning within pipe industry enterprises for standardizing waste and losses through comparison with the results of a control calculation. The main hypothesis posits that methodologies not fully adhering to the principles of the computational-analytical method of economic planning may not accurately calculate the amount of waste and losses as part of the material consumption norms. The study employs a method of comparative analysis, ensuring its reliability by developing a two-stage approach to comparing methodologies based on objective waste quantity indicators. Real data from pipe manufacturing companies is utilized to validate the author's approach, with calculations conducted using two methodologies and a control model, leading to an assessment and justification of the preferred methodology for standardization practice, highlighting its advantages. The research provides a scientific rationale for selecting the most objective standardization methodology based on two key criteria – the accuracy of economic calculations and their alignment with the production process. The conclusions and recommendations of the authors can be foundational in developing industry-specific guidelines for standardizing material consumption in the pipe industry. The adoption of a more effective methodology will result in the establishment of objective material consumption norms and enhance the quality of economic planning in pipe industry enterprises.