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METHODS OF ACCOUNTING AND WAREHOUSING IN EXTREME CONDITIONS

Ilshat Iakupov , Tuymazy, Republic of Bashkortostan, Russia

Abstract

The relevance of the study is determined by the need to ensure fault tolerance of warehouse logistics in extreme conditions (the Far North, remote infrastructure projects), where the use of standard digital management systems (WMS, ERP) is either inefficient or impossible due to infrastructural, climatic, and resource constraints. Under these conditions, the key source of losses becomes the human factor — errors caused by cognitive overload and deficits of attention and memory among personnel.

The subject of the study is an integrated system of non-automated inventory management methods (FBSI, REDI, APLA, HASS, RTP-Dispatch, 5S) aimed at minimizing operational errors.

The scientific novelty of the work lies in a paradigmatic shift from technological automation to cognitive-ergonomic optimization of warehouse processes. For the first time, a comprehensive model is proposed and theoretically substantiated. In  this model:

  1. Procedural discipline (RTP-Dispatch) and principles of spatial organization (HASS, APLA) compensate for the absence of digital control.
  2. The non-conflict nature and synergy of the methods are demonstrated: tactical control FBSI (buffer) and strategic REDI (ranked inventory) are integrated into the annual operational cycle; macro-optimization HASS (by turnover) and micro-optimization APLA (prevention of stock mixing and mislabeling) form a unified storage topology.
  3. Logistics operations are directly linked to cognitive psychology. The study substantiates that the root cause of errors is not negligence, but the cognitive limits of the operator.
  4. The theoretical basis (the Baddeley-Hitch working memory model, the effect of spaced repetition) validates the effectiveness of cyclic inspections (FBSI/REDI) as a method for consolidating professional memory.
  5. An applied toolkit has been developed — a set of neurocognitive exercises (including Landolt rings and schematic analysis) for the targeted development of job-specific cognitive functions of personnel (attention, differential perception, visuospatial memory).

The practical significance lies in the proposal of an economically efficient, ready-to-implement system of resilient logistics. The model makes it possible to radically reduce losses from stock  misclassification and accounting errors, increase transparency and accountability (RTP-Dispatch), and ensure operational resilience of the warehouse under conditions of high uncertainty, relying not on vulnerable equipment, but on a procedurally disciplined and cognitively trained operator.

Keywords

warehouse logistics, extreme conditions, inventory management, cognitive ergonomics, human factor, cognitive training, working memory, non-automated warehouse management

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How to Cite

Ilshat Iakupov. (2021). METHODS OF ACCOUNTING AND WAREHOUSING IN EXTREME CONDITIONS. The American Journal of Management and Economics Innovations, 01–34. Retrieved from https://www.theamericanjournals.com/index.php/tajmei/article/view/7134