Classification of Reserves Using Diagnostic Self-Certification and Its Role in the Long-Term Development of Industrial Enterprise in Conditions of Modern Russian Economy
Unstable environment is a specific feature of the world economics system. That implies the search for internal reserves and the efficient use of existing capacities, creating of a new adaptive model of strategic development of industrial enterprise. This article focuses on the study of theoretical aspects of enterprise reserves management. The author offers the classification of reserves both as an economical category and as an object of management. The author analyses and specifies the research data, defines the category of reserves, clarifies their distinction from inventories and resources, and stresses their importance for enterprise development. The complexity and resource-consuming character of this process is emphasized. The author believes that availability of production reserves system ensures economic sustainability of the enterprise and at the same time requires the development of the balanced indicators system.