| Summary: | Within the present market conditions, stock control is ranked among very complicated spheres. Stocks not only cover possible outages in deliveries but also mean cost burdens for the company. Lately, a number of companies makes effort to determine exactly the amount of the buffer stocks which can protect them against negative effects of the surrounding. Logical conceptions offer a possibility of the use of different instruments for the determination of the buffer stock. However, a number of them uses a complicated mathematical apparatus, which is unsuitable for the practical usage under the industrial conditions. This article deals with an analysis of the use of a simple operative instrument for the determination of the amount of the buffer stock. For the analytic part, data from selected industrial enterprises in the Czech Republic were used.
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