The most important tool in managing not only the economy, but also finance is working capital of an enterprise/organization. From practice, I will say that absolutely no attention is paid by management in this direction. It simply monitors/controls how many remnants of raw materials, goods in stock, and short-term accounts receivable there were and became during the period. In particular, raw material demand planning, which takes some organizations the largest share in The volume of all current assets is carried out only on the basis of how much raw materials are enough and when to go for a new batch. And if the supplier is also far from the target warehouse, then you can buy it by sight for six months, for example.
And here is the question of determining the most effective number of flights for the rhythmic supply of raw materials, taking into account the cost of transportation costs and the interest rate on frozen capital for the entire period of the stock, no one even thinks of calculating. This is where economic negligence manifests itself.
That is, the dilemma with proper management should emerge based on the search for a golden mean in optimal expenses. That is, an equilibrium should be calculated between the amount of transportation costs and interest payments for financing frozen capital in the form of stock.
In other words, it is necessary to ensure such a number of flights that the bank interest for the reporting period for the maintenance of inventory (especially when you work on credit, you do not have your own working capital) does not exceed the transportation costs of its delivery for the same period.
This is an example of one of the key elements of working capital in enterprise management.