Acceso usuarios
Hamed Yasser Amer
, Maha Kamel Jawad
Purpose: The aim of this study is to examine or analyze the inventory by integrating the analyzes of ABC and VED and take advantage of their advantages together by forming an ABC-VED matrix to classify the inventory according to the cost criteria and the functional importance of the inventory items.
Theoretical framework: The ABC-VED matrix consists of ABC analysis, VED analysis, and then the ABC-VED matrix.
Design / Methodology / Approach: The researcher relied on the case study approach in this research, due to the multiplicity of features and benefits of this approach by using more than one research method at the same time to obtain the maximum benefit related to the case under study, In addition to the fact that this approach helps in a comprehensive and in-depth analysis of the researched problem by obtaining a large amount of information for all events related to the researched case, Where the researcher seeks through this research to analyze the inventory according to the ABC-VED matrix to classify the inventory into three categories according to the criteria of cost and the functional importance of the inventory.
Finding: The results show that the use of the ABC-VED matrix helped Al-Zawra State Company to control, organize and manage its inventory of raw materials and spare parts in more efficient ways, by classifying it into three categories according to the criteria of cost and critical importance, by focusing on the first category and giving it great attention and care because of its high cost, and its great importance.
Research, practical & social implications: The study is expected to help control inventory because of its classification into three categories according to the criteria of cost and the functional importance of raw materials and spare parts for the company in the field of research or other companies wishing to control their inventory.
Originality / Value: The value of the study focuses on the analysis of inventory in Al-Zawraa State Company, and this research responds to addressing the problems of inventory in the company in the field of research by classifying it into three master categories for the purpose of controlling and managing it better.
