Half of the produced marketable products. Net production of agricultural and processing enterprises
Semi-finished products, works and services of an industrial nature).
Marketable products are products intended for sale to a third party.
Commercial products are made up of the following three elements:
The cost of finished products produced in the reporting period by the main, auxiliary and secondary enterprises;
- The cost of semi-finished products of own production and products of auxiliary workshops released to the side;
- The cost of works of an industrial nature, performed on orders from outside or for non-industrial divisions and organizations of this enterprise.
Marketable products do not include those results of production activities that remain at the enterprise itself and are not intended for vacation outside it. In addition, commercial products do not include finished products consumed at the enterprise, as well as the cost of raw materials and materials of the customer, from which products are manufactured at this enterprise.
Marketable products - products obtained as a result of the production activities of the enterprise, sold or ready for sale to the side. This indicator is calculated in industry, agriculture and construction.
At an industrial enterprise, the composition of commercial products includes:
The cost of finished products produced in the reporting period by the main, auxiliary, secondary and auxiliary shops, with the exception of products consumed by the enterprise for its production needs;
the cost of semi-finished products released to the side;
the cost of works of an industrial nature, carried out on orders to the side.
Products made from raw materials and materials of the customer are included in commercial products not at full cost, but minus the cost of raw materials and materials of the customer not paid by the manufacturer. The cost of installation work performed by the manufacturer's workers at the customer's enterprise is included in commercial products only if the installation is a continuation of the technological process and the product, according to the specifications, must be handed over to the customer after installation and appropriate testing.
Marketable output can also be determined on the basis of gross output. In this case, it will be the sum of gross output less the cost of semi-finished products and work in progress, the cost of processed raw materials and customer materials not paid by the manufacturer. The volume of marketable output as a whole for a production association is determined both as the cost of products manufactured by all production units, which is intended for sale both outside the association and to independent enterprises included in the association, and the cost of products manufactured by independent enterprises subordinate to the association for sale. This does not include the cost of products intended to be sold for the industrial production needs of other production units of the same association.
Commercial output of agriculture - part of the gross output, sold to the side by each agricultural enterprise. Commodity output is determined both in natural and in value terms. In order to improve planning and strengthen the impact of the economic mechanism on improving the efficiency of production and the quality of work in construction, an indicator of commercial construction products is introduced. It represents the estimated cost of construction and installation works for enterprises, queues, launch complexes, facilities prepared for the production of products or the provision of services handed over to the customer.
When determining commercial construction products, the total estimated cost of work on completed objects (stages and work packages) is taken into account in the volume actually performed. The indicator of marketable construction products is used to assess the results of the production activities of construction and installation organizations and is linked to the final product of construction. The plans of construction ministries and organizations approve the general and implemented on your own the volume of commercial construction products; according to this indicator, the implementation of planned targets is monitored.
Marketable output
The volume of marketable products is determined by the formula:Tp \u003d Tg + Tk + Ti + F,
Where Tg - the cost of finished products (services, works) intended for sale to the side;
Tk - the cost of finished products for the needs of capital construction and the non-industrial economy of their enterprise;
Ti - the cost of semi-finished products of their production and products of auxiliary and subsidiary farms intended for sale to the side;
Ф - the cost of fixed assets of own production.
The cost indicators of the volume of production of an industrial enterprise are:
Gross turnover;
gross output;
gross production turnover;
commercial products;
shipped products;
sold products;
clean production.
Gross output (GRP) is the main indicator of the volume of production of an industrial enterprise, which in value terms is calculated by the formula:
VP \u003d VO-VZO,
Where VO is the gross turnover, which characterizes the value of the total volume of the enterprise's total output (finished products and semi-finished products), regardless of their subsequent destination;
VZO - intra-factory turnover, which shows the cost of semi-finished products of its own production.
Gross production turnover (GPO), which is calculated by the formula:
VPO \u003d VZO + TP,
TP - commercial products, which corresponds to the cost of products of the current (reporting) period for shipment outside the main activity (to the side) and is calculated by the formula:
TP = VP-LTCh,
Where NTC is the non-marketable part of gross output.
Marketable products can be expressed in current and fixed prices. In the first case, the indicator characterizes the results of work in the reporting period, in the second - to determine the dynamics of production volume.
Shipped products (OP) is the cost of products for which the relevant settlement documents for shipment were drawn up in a given period and which is calculated by the formula:
OP \u003d TP-(Zk-Zp),
Where 3k, Zp - the balance of products in the warehouse, respectively, at the end and beginning of the period.
The cost of commercial products
The cost of marketable products includes all the costs of the enterprise for the production and marketing of marketable products in the context of cost items. The cost of goods sold is equal to the cost of goods sold minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the last year's leftovers. The costs reimbursed from the fund for the development of new equipment are included in the cost of commercial products, but are not included in the cost of products sold.They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when approving prices:
SR \u003d ST - ZN + (SP2 - SP1),
where CP - cost of goods sold
ST - cost of commercial products
ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment
SP1, SP2 - the production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.
To analyze the level of cost per various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. The unit cost of production (calculation) shows the costs of the enterprise for the production and sale of a particular type of product per one physical unit. Costing is widely used in pricing, cost accounting, planning and comparative analysis.
Industrial enterprises, in addition to the indicator of reducing the cost of a unit of production, plan the cost of all marketable products in the absolute amount. When analyzing the implementation of the plan for the cost of commercial products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overspending and further reduce costs for each item.
Evaluation of the implementation of the plan at the cost of all marketable products is made according to the data on its actual volume and range, calculated according to the planned and actual cost of the reporting year.
In general, the cost of production consists of material costs, the cost of paying wages to workers and complex items of expenditure. An increase or decrease in costs for each element causes either an increase in the cost or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, shop, general factory and other costs.
Wage costs for production workers are reflected directly in cost items. The wages of auxiliary workers are mainly reflected in the items of expenses for the maintenance and operation of equipment, the wages of employees and engineers are included in shop and general factory expenses. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affect the cost of commercial products not directly, but indirectly, through those complex items that include the consumption of steam, water and electricity. Therefore, the analysis of wages, first of all, is carried out according to its general fund and funds of certain categories of industrial and production personnel of the enterprise, regardless of which articles reflect this wage. After identifying the reasons that caused the change (deviation) in the payroll of certain categories of workers, it is possible to determine the extent to which these deviations affected different items of production costs.
The reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thus ensuring a reduction in the cost of production.
The indicator of costs per 1 ruble of marketable output is determined based on the level of costs for the production of marketable products in relation to the cost of products in the wholesale prices of the enterprise.
This indicator not only characterizes the planned level of cost reduction, but also determines the level of profitability of marketable products. Its value depends both on the reduction in the cost of production, and on changes in wholesale prices, assortment and quality of products.
In terms of the cost of production at the enterprise, along with the cost of 1 rub. marketable products, there are the following indicators: the cost of certain types of products, the cost of marketable products, the reduction in the cost of comparable products.
Determining the planned cost of individual types of products serves as the basis for planning production costs. The planned cost of all marketable products is calculated on the basis of data on the volume of output of marketable products and the planned cost of individual types of products.
Evaluation of the implementation of the plan at the cost of all marketable products is carried out taking into account the changes in prices for materials and tariffs for transportation and energy that occurred during the reporting year.
To determine the task to reduce the cost of comparable commercial products, the cost is calculated for the entire range of products based on the volume of production provided for by the enterprise plan and taking into account the planned indicator for the level of costs per 1 rub. commercial products at wholesale prices.
Ways to reduce production costs
The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
The cost of production is characterized by indicators expressing:
A) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, sold products;
b) costs per unit of volume of work performed - the cost of a unit of certain types of marketable products, semi-finished products and production services (products of auxiliary workshops), costs per 1 rub. marketable products, the cost of 1 rub. normative net production.
Cost reduction is planned according to two indicators: for comparable marketable products; at the cost of 1 rub. marketable products, if the share of products comparable with the previous year in the total volume of output is small. Comparable marketable products include all its types produced at a given enterprise in the previous period in mass or serial order.
Production of marketable products
The volume of products sold is determined by the current wholesale prices of the enterprise and the standard of net production.The composition and volume of marketable and sold products for the same period is divided, since the latter does not take into account stock balances or products that are at the stage of sale (goods promotion, transportation and settlements).
Work-in-progress refers to products expressed in value form, unfinished in manufacturing, which are at various stages of production in the form of backlogs that are subject to further processing.
Work in progress includes blanks, parts, assembly units, kits located at workplaces, at control points, in workshop storerooms, during assembly and testing, as well as finished products that have not passed technical acceptance and have not been handed over to a warehouse or customer.
Materials, blanks and semi-finished products received from suppliers, even if they are delivered to the workshop, are not included in work in progress until they are put into processing at this enterprise.
Work in progress (backlog) - necessary condition ensuring the continuity and rhythm of the work of production. Work in progress is planned in the amount of the minimum, but sufficient for the planned course of production.
At an enterprise with a stable product range and a short production cycle (up to two months), the level of work in progress does not undergo significant changes and is not taken into account in the plan.
Ruble of marketable products
Each enterprise, firm, before starting production, determines what profit, what income it can receive.The profit of an enterprise, a firm depends on two indicators: the price of products and the costs of its production. The price of products in the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer, it is leveled automatically.
Another thing - the cost of production - the cost of production. They can increase or decrease depending on the amount of labor or material resources consumed, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that he can bring into play with good guidance.
Costs are the monetary expression of the costs of production factors necessary for the enterprise to carry out its production and commercial activities. They can be presented in terms of the cost of production, which characterizes in monetary terms all the material costs and labor costs that are necessary for the production and sale of products.
In general, the costs of production and sale (the cost of products, works, services) are the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, and other resources used in the production process (works, services). costs for its production and sale.
The costs of the enterprise consist of the total cost of the enterprise for the production of products and their sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages of production personnel and other cash costs.
In economic practice and legislative acts of our country, the term "cost" is often used to determine the amount of production costs. The cost corresponds to the considered concept of explicit (accounting) production costs. Therefore, it is necessary to dwell in more detail on the production costs included in the cost of production. The cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services).
The cost of production is interconnected with indicators of production efficiency. It reflects a large part of the cost of production and depends on changes in the conditions of production and sale of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products, and on the amount of costs for its production. Cost analysis, as a rule, is carried out systematically during the year in order to identify intra-production reserves for their reduction.
A number of indicators are used to analyze the level and dynamics of changes in the cost of production.
These include:
Estimate of production costs;
- the cost of commercial and sold products;
- cost reduction of comparable marketable products;
- the cost of one ruble of marketable (sold) products.
The cost estimate for production is the most general indicator that reflects the entire amount of the enterprise's expenses for its production activities in the context of economic elements.
It reflects:
First, all the costs of the main and auxiliary production associated with the release of marketable and gross output;
secondly, the costs of works and services of a non-industrial nature (construction and installation, transport, research and design, etc.);
thirdly, the costs of mastering the production of new products, regardless of the source of their compensation.
These costs are calculated, as a rule, without taking into account intra-factory turnover.
The cost of marketable products includes all the costs of the enterprise for the production and marketing of marketable products in the context of cost items. The cost of goods sold is equal to the cost of goods sold minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the last year's leftovers.
To analyze the level of cost at various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. The unit cost of production (calculation) shows the costs of the enterprise for the production and sale of a particular type of product per one physical unit. Costing is widely used in pricing and benchmarking.
The cost of one ruble of marketable (sold) products is the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in value terms impersonally, without distinguishing it by specific types.
It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.
To take into account the dynamics of the cost of production at enterprises, an additional indicator of the cost of all marketable products is calculated - the cost per ruble of marketable products (TP). Full cost of marketable products / cost of marketable products in wholesale prices of the enterprise = costs per ruble of marketable products.
The indicator of costs per ruble of production is an important general indicator of the cost of production, which is beneficial in that it is very universal: it can be calculated in any industry and clearly shows a direct relationship between cost and profit. It is determined by the ratio of the total cost of production and sales of products to the cost of production in current prices.
When analyzing the cost of manufactured products, one should take into account both the change in the volume of growth in manufactured and sold products, and the change in prices for it, as well as the change in the range of products. The costs (production costs) should take into account: changes in production volumes, changes in prices for resources, changes in the rate of expenditure of resources for the production of a unit of product and changes in the range of products.
As the main indicator of the economic efficiency of current costs (resource consumption), you can use the indicator of costs per 1 ruble. marketable or sold products, especially since private indicators of the use (application) of living labor resources and means of labor can be singled out as factors affecting the level and dynamics of the cost indicator.
In the process of such complex analysis First of all, determine the cost indicator for 1 rub. the cost of production, and the numerator (the total amount of current costs) is presented as the sum of four terms - the costs associated with the use of living labor, the costs associated with the use of labor or fixed capital, the costs associated with the use of objects of labor, and other costs that take into account costs of the main factors of production.
Reducing the cost of production is the most important factor in the development of the enterprise's economy. The cost of production, representing the costs of the enterprise for production and circulation, serves as the basis for measuring costs and income, i.e. self-sufficiency - a fundamental feature of the economic market calculation. Thus, the cost is one of the generalizing indicators of the intensification and efficiency of resource consumption.
Effective cost management of an enterprise involves cost reduction, planning and cost accounting, control over deviations with the identification of the causes of these deviations and the organization of an information system that would make it possible to make management decisions and create a basis for stimulating employees of the enterprise. This task is especially relevant for a water supply company, as there is state regulation of prices.
It is important not only to study the actual level and validity of the costs that form the cost, but also to develop proposals for improving accounting at the enterprise, identifying the main factors of cost growth, their causes, and cost management systems.
For the successful functioning of an enterprise in the modern market, it is necessary to form a perfect system for managing production costs, adopting a long-term management regulation that regulates the responsibilities for developing and approving plans, bringing plan targets to performers, monitoring, and also distributing planned and control activities in time. Therefore, a structural and procedural organization of the processes of planning, accounting and cost control of the enterprise is required.
The cost management system should assist management in making decisions related to product development, pricing, marketing, assortment, and encourage improvements.
Thus, cost management is understood as a set of measures to influence them. Its objects are the level, formation and structure of costs. Separate cost management methods put forward various main tasks, they are not mutually exclusive, but can be implemented in many ways in parallel or complementary.
Currently, many industrial enterprises face problems associated with a high level of costs per ruble of their products, which affects the profitability of enterprises, as they have to set prices for products several times lower than their cost. Therefore, there is a need to develop an integrated cost management system based on the search for reserves that can solve the problems of effective use of on-farm cost reduction factors using methods for their identification, analysis and planning.
The cost of commercial products
The cost is made up of the following components:1. Material costs - this includes: the cost of materials and raw materials, the cost of components, etc.; expenses for electricity, fuel, coal, etc.; general production costs.
2. Labor costs - this is the issuance of salaries to employees of the company: key personnel (engaged in the production of products); support staff (maintains machinery, equipment); intellectual personnel (analysts, marketers); employees of the company (accountants, personnel officers, management and managers, etc.); junior service personnel.
3. Deductions for social events.
4. The cost of depreciation of fixed assets.
5. Other expenses - expenses for advertising, marketing of products, overhead costs associated with the production of products and their sale, etc.
In turn, there is a division according to the articles of calculation:
1. Materials are raw materials and semi-finished products, components and assemblies, components, etc.
2. Energy and fuel consumed in the creation of products.
3. Depreciation of fixed assets (fixed production assets) - these are machine tools and machines, machinery, equipment, etc.
4. Basic salary (salary) of the main personnel of the company.
5. Additional salary for key personnel - this includes various allowances and additional payments to the basic salary in accordance with the Labor Code, etc. The additional salary is expressed as a certain percentage of the basic salary.
6. Social contributions are various funds: social, pension, insurance, unemployment fund, accident payment fund, etc. These deductions are also counted as a percentage of the base salary.
7. ODA (general production costs) - the cost of marketing products, in-house costs, salaries of employees, etc. (for example, under the item "repair" these are the costs for the purchase of plaster, linoleum, glue, etc.). Also a percentage of item D.
8. Travel allowances are expenses for purchasing tickets, paying for a stay in a hotel, and issuing daily allowances.
9. Payment for the work of contractors (third-party companies and organizations).
10. Administrative expenses- this is the content of the administrative apparatus, a kind of "bureaucracy costs".
The calculation of the cost of production may differ slightly depending on the field of activity, for example, additional expense items may appear.
Sale of marketable products
The final stage of the process of circulation of enterprise funds is the sale of products (works, services), as a result of which finished products (works, services) are converted into money.With the introduction of the tax code of the Russian Federation, the concept of the sale of finished products was defined. According to Article 39 of the Tax Code, the transfer of ownership of goods from one person to another is recognized as the sale of goods (works, services).
Realization is the main volumetric indicator of the enterprise's activity. The implementation process is a set of business operations related to the marketing and sale of products. Planning the implementation process begins with providing the enterprise with orders. Based on them, a plan is drawn up for the nomenclature, which is the basis for organizing the production of the corresponding types of products. Orders are coordinated with customers of products and suppliers of materials. Contracts are concluded with buyers, which indicate the range, terms of shipment, quantity and quality of products, price, form of payment.
According to Article 39 “Sale of goods, works or services”: the sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of the right of ownership to goods, the results of work performed by one person for of another person, paid provision of services by one person to another person, and in the cases provided for by this Code, transfer of ownership of goods, results of work performed by one person to another person, provision of services by one person to another person - free of charge.
The place and moment of the actual sale of goods, works or services are determined in accordance with Part Two of this Code.
Not recognized as the sale of goods, works or services:
1) carrying out operations related to the circulation of Russian or foreign exchange(except for the purposes of numismatics); On the applicability of the norm of subparagraph 1 of paragraph 3 of Article 39 of the Code to income received by banks from the purchase and sale of foreign currency, see Letter N ДЧ-8-07/1477 of the Ministry of Taxation of the Russian Federation
2) transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor (successors) during the reorganization of this organization;
3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities;
4) transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of economic companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), share contributions to share funds of cooperatives);
5) transfer of property within the limits of the initial contribution to a participant in a business company or partnership (his legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership, as well as when distributing the property of a liquidated business company or partnership among its participants;
6) transfer of property within the initial contribution to a participant in a simple partnership agreement (agreement on joint activities) or his successor in the event of separation of his share from the property that is in common ownership of the participants in the agreement, or division of such property;
7) transfer of residential premises individuals in the houses of the state or municipal housing stock during privatization;
8) seizure of property by confiscation, inheritance of property, as well as the conversion of ownerless and abandoned things, ownerless animals, finds, treasures into the property of other persons in accordance with the norms of the Civil Code Russian Federation;
9) other operations in the cases provided for by this Code.
Retail trade is the most important branch of economic activity. The main indicator of work trade enterprises is retail trade. In the sphere of retail trade, the process of circulation of goods ends, and they pass into the sphere of personal consumption. Retail trade - the sale of goods directly to the population for personal consumption. Retail trade is subdivided according to the forms of ownership into state, collective, joint, private, mixed.
Accounting at a retail trade enterprise should provide:
Control over the implementation of the plan of retail turnover, preparation of information necessary to manage all the services of the enterprise;
- verification of the correctness of documenting, the legality and expediency of commodity-packaging operations, their timely and complete reflection in accounting;
- organization of liability for goods and containers;
- control over the correctness of write-off of commodity losses;
- control over compliance with the rules for conducting inventories, timely identification and reflection in the accounting of their results.
The main component of the retail turnover is the sale of goods to the population for cash, and the volume of sales is determined by the proceeds from the goods sold. At a retail enterprise, one of the most important parts of accounting is accounting for goods and containers.
The sale of goods in retail trade enterprises is carried out for cash. Accounting for goods at retailers selling goods to the public is carried out in sum or quantitative-sum terms. Documentation of the sale of goods for cash depends on the form of customer service and the procedure for obtaining cash from them.
The main purpose of wholesale trade is to organize an uninterrupted rational supply of retailers and industrial enterprises, to ensure a balance between supply and demand.
The main quantitative indicator that allows you to evaluate the volume of work of a wholesale enterprise is the wholesale turnover.
Wholesale turnover is the sale of goods by trade enterprises to other enterprises using these goods either for subsequent resale, or for industrial consumption as raw materials and materials, or for material support, economic needs. As a result of wholesale trade, goods do not enter the sphere of personal consumption, but remain in the sphere of circulation or enter the sphere of industrial consumption. In other words, with wholesale turnover, goods are sold for further processing or resale.
The volume of trade turnover, its structure, types and forms of commodity circulation predetermine other important indicators of economic activity.
Depending on the purpose of commodity resources, the degree of completion of the wholesale trade, the wholesale turnover is divided into the following types:
Wholesale sales turnover includes the sale of goods to organizations and retail and public catering enterprises located in the area of activity of the wholesale enterprise, deliveries to off-market consumers (for industrial processing and industrial consumption, stocks of overalls, safety shoes, etc.) and for export. Wholesale also includes the cost of goods supplied at retail under direct contracts, if the wholesale enterprise participates in the organization of these deliveries, deliveries to off-market consumers, for export and for clearing. For wholesale, it is characteristic that it completes the movement of goods in the wholesale link and accounts for almost 2/3 of the gross wholesale turnover.
Wholesale turnover for enterprises is the sale of goods in large quantities in cash and non-cash payments. In this case, cash settlement between legal entities can be made within 10,000 rubles, a large amount must go by transfer. Cash turnover is subject to sales tax and value added tax, which must be reflected in the accompanying documents. Wholesale sale involves a transaction by signing contracts, which indicate all the details of the counterparty enterprises, as well as all the parameters of the contract, with a reservation for cash or cashless payments.
The main tasks of accounting for the receipt of goods and the fulfillment of supply contracts:
Control over the implementation of the plan for the receipt of goods in general, as well as by sources of receipt;
- monitoring the fulfillment of contractual obligations by suppliers in terms of quantity (volume), assortment, quality, terms of delivery of goods;
- control over the correct determination of the quantity, quality, prices, cost of goods received by the store, over the timely and high-quality execution of documents for the goods received. This determines the substantiation and timely presentation of claims to the supplier or transport organizations for the short supply of goods, for lowering their quality compared to that specified in the supplier's documents;
- control over the timely and complete posting of received goods by financially responsible persons, which is an important condition for ensuring the safety of inventory items;
- control over the implementation of timely and correct settlements with suppliers for received and credited goods.
Indicators of marketable products
Depending on the nature of the tasks to be solved for assessing product quality, indicators can be classified according to various features.The most widely used in assessing the quality of products for industrial purposes are indicators grouped by characteristic properties.
Purpose indicators characterize the properties of the product, which determine the main functions for which it is intended, and determine the scope of its application.
They fall into the following categories:
Indicators of functional and technical efficiency - machine productivity, fabric strength, etc.;
design indicators - overall dimensions, coefficients of assembly and interchangeability, etc.;
indicators of composition and structure - percentage, concentration, etc.
Reliability indicators characterize the following properties:
Reliability - the property of a product to continuously maintain operability for some time or some operating time, expressed in the probability of failure-free operation, mean time to failure, failure rate.
Maintainability is a property of a product, which consists in its adaptability to the prevention and detection of the causes of failures, damages and elimination of their consequences by carrying out repairs and maintenance. Single indicators of maintainability are the probability of restoration of a working state, the average recovery time.
Restorability of the product is characterized by the average recovery time to the specified value of the quality index and the level of recovery.
Preservation - the property of products to maintain a serviceable and operable condition suitable for consumption during and after storage and transportation. Single indicators of persistence can be average term shelf life and intended shelf life.
Durability - the property of the product to remain operational until the limit state occurs with the established system of maintenance and repairs. Single indicators of durability are the average resource, the average service life.
Economic efficiency indicators determine the perfection of a product in terms of the cost of material, fuel, energy and labor resources for its production and operation.
This is first of all:
Cost price;
purchase price;
consumption price;
profitability, etc.
Ergonomic indicators characterize the system "man - product - environment of use" and take into account a complex of such human properties as:
Hygienic;
anthropometric;
physiological;
psychological.
Aesthetic indicators characterize:
Information and artistic expressiveness of the product;
rationality of form;
the integrity of the composition.
Manufacturability indicators are related to such product design properties that determine its suitability for achieving optimal costs in production, operation and restoration of the specified values of quality indicators. They are decisive for the efficiency indicators.
The individual indicators of manufacturability include:
Specific labor intensity;
material consumption;
energy intensity of manufacturing and operation of the product;
the duration of the maintenance and repair cycle, etc.
Indicators of standardization and unification characterize the saturation of the product with standard, unified and original components, which are the parts, assemblies, assemblies, sets and complexes included in it.
This group of indicators includes the coefficients:
Applicability;
repeatability;
unification of a product or group of products.
Patent-legal indicators characterize the degree of patent purity of technical solutions used in a product, which determines its competitiveness in the domestic and foreign markets.
Environmental indicators determine the level of harmful effects on environment during the operation or consumption of the product. These include:
Safety indicators characterize the features of products that determine the safety of humans and other objects during its use. They should reflect the requirements for measures and means of protecting a person in an emergency situation that is not authorized and not provided for by the rules of operation in a zone of possible danger.
PRODUCT QUALITY INDICATORS BY THE NUMBER OF CHARACTERIZED PROPERTIES
The indicator by which a decision is made to evaluate the quality of products is called the determining one. The properties taken into account by the defining indicator can be characterized by single, complex (generalizing) and (or) integral indicators that relate to classification feature indicators of product quality by the number of characterized properties.
Single indicators characterize one property of the product, which is its quality in relation to certain conditions of creation, operation and consumption.
Complex (generalizing) indicators are an average value that takes into account quantitative estimates of the main properties of products and their weight coefficients. Integral indicators reflect the ratio of the beneficial effect of operation and the cost of purchasing and operating products.
The optimal value of the product quality indicator is the one at which the greatest beneficial effect is achieved from the operation (consumption) of the product at a given cost for its creation and operation (consumption).
Similar quality indicators are determined for consumer goods, but they must take into account the specifics of the purpose and use of these items. In world practice, in order to assess the degree of superiority of products, gradation (class, grade) is used - a category or category assigned to products that have the same functional application, but different quality requirements.
With a numerical designation, the highest class is usually assigned the number 1, and when designating with a number of any characters, such as asterisks, usually the lower class has a smaller number of such characters.
According to federal law RF "On consumer protection":
For durable goods, the manufacturer is required to establish a service life;
for food, medicines, household chemicals - the expiration date.
These two indicators establish the terms after which the product poses a danger to the life, health and property of the consumer or becomes unsuitable for its intended use.
Features of assessing the quality of products for industrial purposes and consumer goods are reflected in the industry normative and technical documentation, which regulates the choice of the nomenclature of quality indicators, methods for their calculation and scope.
Costs per ruble of marketable products
One of the most important sections of the economic (management) analysis of the activities of industrial enterprises is the study of the cost of manufactured and sold products.The cost price is the sum of the costs of the enterprise for the production and sale of products.
The cost of production (works, services) is the valuation of natural resources used in the production process, raw materials, materials, fixed assets, labor resources and other costs for its production and sale.
The cost price is part of the cost of production and shows how much it cost the company to manufacture products.
Cost price:
Total cost - the sum of the costs for the production of the entire volume of products;
Individual cost - the cost of producing only one product;
Average cost - is determined by dividing the total cost by the number of products produced.
Cost types:
Production cost - costs associated with the production process of products (from the start of production to shipment of finished products to the warehouse);
Full cost - the sum of the costs associated with the production of products and the costs of its implementation (production cost + selling expenses).
Selling expenses - the cost of packaging, transportation and advertising.
Reducing the cost of production is the main direction of increasing profits and increasing the level of profitability.
The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of production.
The sources of information for analyzing the cost of production are: form 2 "Profit and Loss Statement" and form 5 Appendix to the balance sheet of the enterprise's annual report, costing of marketable products and costing of certain types of products, consumption rates of material, labor and financial resources, cost estimates for production and their actual implementation, as well as other accounting and reporting data.
As part of the cost of production, variable and conditionally fixed costs (costs) are distinguished. The value of variable costs changes with a change in the volume of products (works, services). Variables include material costs for production, as well as piecework wages of workers. The amount of semi-fixed costs does not change with a change in the volume of production (works, services). Fixed costs include depreciation, rental of premises, time wages for administrative and management and maintenance personnel, and other costs.
As you can see, the increase in the actual cost of commercial products compared to the planned one is caused by overspending of raw materials and materials, additional wages of production workers, an increase against the plan of other production costs and the presence of losses from marriage. For the rest of the calculation items, savings take place.
We considered the grouping of the cost of production by costing items (cost items). This grouping characterizes the purpose of the costs and the place of their occurrence. Another grouping is also used - according to homogeneous economic elements. Here, the costs are grouped by economic content, i.e. regardless of their intended purpose and the place where they are spent.
These elements are as follows:
material costs;
labor costs;
deductions for insurance;
depreciation of fixed assets (funds);
other costs (depreciation of intangible assets, rent, mandatory insurance payments, interest on bank loans, taxes included in the cost of production, deductions to off-budget funds, travel expenses, etc.).
When analyzing, it is necessary to determine the deviations of the actual production costs by elements from the planned ones, which are contained in the estimate of production costs.
So, the analysis of the cost of production in the context of cost items and homogeneous economic elements makes it possible to determine the amount of savings and overspending for certain types of costs and contributes to the search for reserves to reduce the cost of production (works, services).
The main place in the cost of industrial products is occupied by material costs, i.e. costs for raw materials, materials, purchased semi-finished products, components, fuel and energy, equated to material costs.
The share of material costs is about three-quarters of the cost of production. It follows that the saving of material costs to a decisive extent ensures a reduction in the cost of production, which means an increase in profits and an increase in profitability.
The most important source of information for analysis is the calculation of the cost of production, as well as the calculation of individual products.
The analysis begins with a comparison of the actual material costs with the planned ones, adjusted for the actual volume of production.
Three main factors influence the amount of material costs:
Change in the specific consumption of materials per unit of production;
change in the procurement cost of a unit of material;
replacing one material with another material.
1) The change (reduction) in the specific consumption of materials per unit of production is achieved by reducing the material consumption of products, as well as by reducing the waste of materials in the production process.
The material consumption of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the course of the current activity of the enterprise, the reduction in the specific consumption of materials depends on the reduction in the amount of waste in the production process.
There are two types of waste: returnable and non-returnable. Returnable waste materials are further used in production, or sold to the side. Irrevocable waste is not subject to further use. Returnable waste is excluded from production costs, since it is again added to the warehouse as materials, but waste is received not at the price of full value, i.e. raw materials, but at the price of their possible use, which is much less.
The main reasons for changing the specific consumption of materials are:
A) change in material processing technology;
b) change in the quality of materials;
c) replacement of missing materials with other materials.
2. Change in the procurement cost of a unit of material.
The procurement cost of materials includes the following main elements:
A) the wholesale price of the supplier (purchase price);
b) transportation and procurement costs. The value of the purchase prices for materials does not directly depend on the current activities of the enterprise, and the value of transportation and procurement costs depends, since these costs are usually borne by the buyer. They are influenced by the following factors: a) changes in the composition of suppliers located at different distances from the buyer; b) changes in the method of delivery of materials;
c) changes in the degree of mechanization of loading and unloading operations.
Change in marketable products
Factors affecting the change in marketable products can be classified according to several criteria:To technological - a change in the range of products; duration of the production cycle; improving the use and application of new types of raw materials and materials, the use of cost-effective substitutes and the full use of waste in production; improvement of production technology, reduction of its material consumption and labor intensity.
2. According to the time of occurrence, planned and sudden factors are distinguished. The enterprise can plan the following activities - commissioning and development of new workshops; preparation and development of new types of products and new technological processes; optimal placement of certain types of products in the enterprise. Sudden (not planned) factors include production losses; change in the composition and quality of raw materials; change natural conditions; deviations from the established production standards and others.
3. According to the place of occurrence, factors are divided into external (independent of the enterprise) and internal (depending on the enterprise). The cost of production, regardless of the enterprise, can be affected by the economic situation in the country, inflation; natural and climatic conditions; technical and technological progress; changes in tax legislation and other factors. The internal ones include the production structure of the enterprise; management structure; the level of concentration and specialization of production; duration of the production cycle.
4. According to the purpose, the main and secondary factors are distinguished. This group of factors depends on the specialization of the enterprise. If we consider material-intensive production, for example, a meat processing enterprise, then the following factors can be attributed to the main ones: prices for material resources and the consumption of raw materials and other materials; technical equipment of labor; technological level of production; production rate; nomenclature and range of products; organization of production and labor. To a lesser extent, the cost of production will be affected by the management structure; natural and climatic conditions; wages of production workers; structure of other costs and other factors.
The following main directions for reducing the cost of production of an industrial enterprise can be distinguished:
1. Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and specifications products; other factors that increase the technical level of production. For this group, the impact on the cost of scientific and technological achievements and best practices is also analyzed.
Cost reduction can occur when creating automated control systems, using computers, improving and modernizing existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.
2. Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.
A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities.
The reduction in current costs occurs as a result of improving the maintenance of the main production, for example, the development of mass production, the streamlining of auxiliary technological work, the improvement of the tool economy, and the improvement of the organization of control over the quality of work and products. A significant reduction in the cost of living labor can occur with a reduction in the loss of working time, a decrease in the number of workers who do not fulfill production standards. Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and in the savings in wages and accruals on it in connection with the release of managerial personnel.
With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets.
The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of lower costs for the delivery of raw materials and materials, for the transportation of finished products.
Some room for cost reduction lies in the elimination or reduction of costs that are not necessary in a normal organization. production process(excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime work, payments for regressive claims, etc.). This also includes the most common production losses, such as losses from marriage. Identification of these unnecessary costs requires special methods and attention of the enterprise team. The elimination of these losses is a significant reserve for reducing the cost of production.
The next factor affecting the cost of production is labor productivity. At the same time, it must be taken into account that the reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thus ensuring a reduction in the cost of production.
Let us consider under what conditions, with the growth of labor productivity at enterprises, labor costs per unit of output are reduced. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which the production rates and, accordingly, the prices for the work performed are changed and by overfulfilling the established output standards without organizational and technical measures.
In the first case, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the ongoing organizational and technical measures enable workers to produce more products with the same labor costs.
In the second case, the cost of wages of workers in the unit cost of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced.
It is also important to reduce shop floor and general factory costs. This consists primarily in simplifying and reducing the cost of the administrative apparatus, in saving on administrative expenses; as well as in reducing the cost of wages of auxiliary and ancillary workers.
3. A change in the volume and structure of products can lead to a relative decrease in semi-fixed costs (except for depreciation), depreciation deductions, a change in the range and range of products, and an increase in its quality. With an increase in production volume, the number of semi-fixed costs per unit of production decreases, which leads to a decrease in its cost. Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs.
4. Better use of natural resources. This takes into account: changes in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the amount of variable costs.
5. Industry and other factors: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors.
Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in the reduction of the costs of the start-up period for newly commissioned shops and facilities.
The impact on the cost of commercial products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of various technological processes. At the same time, it is advisable to calculate the optimal distribution of certain types of products among the enterprises of the association, taking into account the use of existing capacities, reducing production costs and, based on a comparison of the optimal variant with the actual one, identify reserves.
If changes in the value of costs in the analyzed period were not reflected in the above factors, then they are referred to others: for example, a change in the size or termination of various kinds of mandatory payments, a change in the value of costs included in the cost of production, etc.
Analysis of marketable products
When analyzing the products and services of an enterprise, the following factors are considered:Needs satisfied by the product;
quality indicators;
economic indicators;
external design;
comparison with other similar products;
patent protection;
export indicators and its possibilities;
main directions of product improvement;
possible key success factors.
Needs satisfied by the product. The main purpose of the goods is to satisfy the needs of the client of the company. In this regard, the task of the business plan is to correctly determine the main value of the product, focusing on the needs that it satisfies, and not just on its technical and operational characteristics.
The business plan reflects: scope - primary and secondary (indirect benefit); list of functional features; product attractiveness factors; advantages; factors that ensure uniqueness; shortcomings and methods to overcome them.
Here it is necessary to note the strengths and weaknesses of the product, to give a complete picture of the beneficial effect that can be obtained from the product, that is, for what the product is bought. The consumer perceives the product as a set of certain properties, distinctive features, which make it possible to obtain a useful effect. These properties and features are determined by the specifics of the product.
Quality indicators. Directly related to the properties of the product are indicators of its quality: durability, reliability, simplicity and safety of operation and repair, and other advantages. Some quality indicators can be quantified, the corresponding data are given in the business plan. The set of properties, like the level of quality, should be measured in terms that correspond to consumer perceptions. Quality indicators can also be presented in the form of a table. The presence of certificates of industrial products is indicated.
Economic indicators. The price of consumption is given, i.e. the cost of acquiring and operating the goods, cost, profit.
External design. Compliance with modern design, product form and function. A business plan will benefit greatly if it contains a photograph or drawing of a product that gives a fairly clear idea of the presentation of the latter.
Comparison with other similar products. The difference between a new or existing product and a competitor's product is clearly formed. If the product offered by the enterprise does not differ from other products available on the market, then it should be indicated in the business plan than it is supposed to attract the buyer.
Patent protection. It is very important for the developers of a business plan to take care of the protection of copyrights, trademarks, trade secrets. All new products, ideas, technologies should, if possible, be patented or trademarked in the business plan. The patent rights of the enterprise, patents for utility models, trademarks are described. The presence of licenses for these objects, as well as for know-how, is indicated. Details of patent documents can be referred to as an appendix to the business plan.
Export indicators and its possibilities. If the product is shipped to foreign market, the main indicators characterizing export should be given: country, sales volume, foreign exchange earnings. For other goods, the possibility or expediency of adapting products intended for the domestic market to the conditions and requirements of foreign consumers is indicated.
The main directions of product improvement. This paragraph provides the main goals, directions and opportunities for upgrading products in order to better meet consumer needs.
Possible key success factors. For example, a product (service) new to the market, a gain in time with the appearance of a product (service) on the market, etc.
The most important component of product planning is the issues of its renewal. Entrepreneurs are forced to constantly update their products by competition, which threatens those who lag behind with financial losses. Experience shows that it is more likely to enter the market with a novelty than to press the producers of a well-known product.
External reasons for innovations are scientific and technological progress, changing needs of people, saturation of the market with goods, the threat of losing in competition.
The internal reasons for innovation are the desire of the manufacturer to increase the sale of goods, expand its market, reduce dependence on the sale of only one product, and create the image of an "innovator enterprise".
For a new product, the business plan indicates whether this product meets the requirements of "novelty".
This term refers to the following products:
1. A product that has no analogues on the market, which is the original result of fundamentally new discoveries and inventions, which are the consequences of qualitative breakthroughs in science. There are very few such products. It has been established that only 10% of goods are really new, original and are called goods of world novelty. The development of such products, the organization of their production and the introduction to the market are costly and involve increased risk. Their classic examples are fax machines, computers.
2. A product that has a significant qualitative improvement in relation to similar products available on the market. For example, laser sound reproducing discs are being launched on the market, which replace the already existing traditional phonograph records.
3. A product that was already on the market, after which it was improved so that its properties changed fundamentally.
4. Product of market novelty, i.e. new only for this market. 5. An old product that has successfully found a new application.
In a business plan, it is important to imagine what new unique properties the product has, to prove that it is able to arouse the interest of buyers.
Calculation of marketable products
The price is the amount of money in exchange for which the seller is ready to transfer (sell) a unit of goods, that is, the price is the coefficient of exchange of a particular product for money.In practice, the price of commercial products is affected by:
The solvency of the buyer of this product;
volume of demand - quantity of the goods which the buyer is capable to get;
usefulness of the product and its consumer properties;
production costs;
prices for resources or means of production used in the production of the relevant product.
Depending on the medium of commodity circulation, prices are divided into the following main types:
Wholesale price (selling price);
retail price;
purchase price;
transport tariff;
tariffs for communal and household services rendered to the population.
Wholesale price (sales price) - the price of the manufacturer of products at which the company sells manufactured products to wholesalers or other enterprises.
In the conditions of transition to the market, wholesale prices are designed to ensure the possibility of further economic activity for enterprises and organizations. In other words, by selling its products at wholesale prices, the enterprise must recover its production costs and receive such a profit that would allow it to survive in the market.
The retail price is the price at which goods are sold to the public, that is, retail prices are formed in retail trade. The retail price includes the wholesale price of the marketable product plus the trade margin.
The margin is used by trade organizations to reimburse expenses:
For the transportation and storage of goods;
for wages of trade workers;
on the formation of profits of commercial enterprises.
The purchase price is the price that is introduced for the purchase of agricultural products from collective farms, state and cooperative organizations.
The transport tariff is the price for moving a material object in space. Transport tariffs include tariffs for freight and passenger transportation. Transport rates are charged by transport companies. Tariffs for communal and domestic services provided to the population are the amount of payment for communal and domestic services. The amount of tariffs is established annually by the state authorities of the constituent entities of the Russian Federation.
Utilities in accordance with the Housing Code of the Russian Federation include:
Cold and hot water supply;
drainage;
power supply;
gas supply (including supplies of domestic gas in cylinders);
heating (heat supply, including the supply of solid fuel in the presence of stove heating).
Wholesale prices for commercial products and methods for determining such prices
Enterprises determine the wholesale price of manufactured commercial products in different ways. Some take into account the prices set by a competitor for similar products, others take into account the wishes of their customers. There are companies that form prices for commercial products, taking into account the costs incurred plus profits. In the latter case, the price of the produced goods covers all the costs of its manufacture, and making a profit is the main motive for any form of entrepreneurship. In our opinion, this method of pricing is the most acceptable, and it is less labor-intensive.
When calculating the cost, the actual costs of the organization are taken into account (as a rule, according to accounting data), and the required amount of profit for an enterprise (firm) is determined by the needs of its development and should not be less than the minimum allowable level that ensures a normal reproduction process.
Consider the formula for the formation of a wholesale price for commercial products: Wholesale price \u003d Production cost + Profit.
The cost of production is the costs of its production and sale expressed in cash.
Profit is the difference between income (revenue from the sale of goods and services) and the costs of producing or acquiring and marketing these goods and services.
Profit is calculated using the following formula:
Profit = Revenue - Costs (in monetary terms).
The cost price includes documented costs incurred related to:
Entrepreneurial activity;
statutory activities of the enterprise;
production and sale of a particular type of product.
In the domestic economy, the following types of cost are traditionally distinguished:
1) cost from cost planning:
actual;
planned.
When calculating the price of marketable products, as a rule, the planned cost is used. To do this, a summary calculation of production costs for a certain period preceding the calculation is compiled. The summary calculation includes all actual expenses incurred (shop, expenses of auxiliary production, other overhead expenses, etc.). The summary calculation is made on the basis of accounting data.
The determination of the planned cost of a unit of production occurs by costing.
There are the following ways to calculate products:
Direct settlement;
apportionment;
exclusion of the cost of by-products;
summation of production costs;
normative way;
combined method.
direct calculation method. All production costs accounted for by calculation items are divided by the number of units of output.
Proportional distribution method. Production costs are allocated to individual types of products in proportion to the economically justified base. The choice of base depends on the characteristics of production and products.
A way to eliminate the cost of by-products. The products obtained in the main production are divided into main and by-products. The cost of by-products is not calculated, and the cost of by-products at predetermined prices is excluded from the total cost of the main production. By-products can be valued at sales prices or at purchase prices for raw materials and materials.
Method of summing production costs. The unit cost of production is determined by summing up the production costs for individual parts of the product or the processes of its manufacture.
The normative method is an integral part of the normative method of cost accounting, based on the application of the calculation of the normative cost of a unit of production and accounting for deviations from norms and standards.
The combined method is used when one of the above methods cannot be applied. It is a combination of several methods;
2) the cost of the completeness of the inclusion of expenses:
Workshop;
production (general factory);
complete (production + auxiliary production + service production and farms).
When calculating the price of marketable products, it would be more correct to use the full cost, since it takes into account all the expenses incurred by the organization;
3) the cost of production volume:
Units of production;
the entire volume of production.
When calculating the price of marketable products, as a rule, the indicator of a unit of production is used.
Production costs can be divided into the following types:
By the impact on the cost of the final product: direct and indirect;
according to the relationship with the loading of production capacities: variables and constants;
in relation to the production process: production and non-production;
by constancy in time: constant in time and episodic in time;
by type of cost accounting: actual and standard (calculation);
by subdivisional proximity to manufactured products: production and non-production.
Direct and indirect costs. The composition of direct and indirect costs depends on the technological process and the range of products.
In production, direct costs include material assets, semi-finished products and spare parts, losses from marriage, electricity, depreciation of fixed production assets, basic and additional wages of production workers, and social insurance contributions from this wage.
The remaining costs are defined as indirect.
A specific list of cost items is established by the organization independently and approved in the accounting policy of the organization.
Depending on the method of calculation established in the organization, the cost may include direct and indirect costs - the full cost. The cost price can only consist of direct costs. Indirect costs at the end of each month are fully written off to the financial results from the sale of products (works, services) - partial cost.
Fixed and variable costs. Fixed costs include depreciation, maintenance personnel, insurance, advertising, loan payments, etc. Fixed costs do not depend on changes in output and exist even when the firm does not produce anything.
Variable costs include the costs of raw materials, materials, fuel, payment of production workers, etc. Variable costs change in proportion to changes in the volume of production.
Proximity to products. Production costs are costs directly related to the production of goods (works, services). Such expenses include basic expenses, expenses of auxiliary production, general production and general business expenses.
The main costs are the costs directly related to the production of products (works, services).
Ancillary industries are energy farms, serving production by types of energy (electricity, steam, gas, air), transport facilities serving production, repair shops, container shops, shops for the manufacture of tools, dies, spare parts, refrigerators, etc. Auxiliary production is intended to perform work (render services ) for the needs of the main (or service) production or for third-party organizations.
General production costs are the costs of maintaining, organizing and managing production (main, auxiliary, servicing). These include:
Expenses for the maintenance and operation of machinery and equipment;
depreciation and repair costs of property used in production;
expenses for heating, lighting and maintenance of premises;
rent for premises;
remuneration of workers engaged in maintenance of production;
other similar expenses.
General business expenses - expenses that are not directly related to the production process. These include:
Administrative and management expenses;
maintenance of general economic personnel;
depreciation deductions and expenses for the repair of fixed assets for management and general business purposes;
rent for general purpose premises;
expenses for payment for information, audit, consulting, etc. services;
other similar administrative expenses.
Non-production expenses are expenses not related to production, for example, expenses of service industries and farms, landscaping of the territory.
Service industries include: housing and communal services, consumer service workshops, auxiliary agriculture, canteens and buffets; preschool institutions, rest homes, sanatoriums and other institutions of health-improving, cultural and educational purposes, which are on the balance sheet of the organization.
Service industries and facilities are designed to perform work (render services) for the needs of the main (or auxiliary) production, for the non-production needs of the organization (hostels, canteens) or for third-party organizations.
The amount of marketable products
It is necessary to calculate the minimum cost of production at which the enterprise will operate with a planned profit.To do this, first determine the cost of production, in economics this is called variable costs. These costs depend on the volume of production.
Production cost of a unit of output = cost of raw materials and materials for the production of a unit of output + labor costs for the production of a unit of output
The overhead costs of a business are called fixed costs. They do not depend on the volume of production.
The overhead structure includes:
Salary of administrative and managerial personnel;
- equipment depreciation;
- energy consumption, etc.
The definition of costs, their structure and even the forms of presenting information in an investment project are well described in Appendix 7 methodological recommendations for performance evaluation investment projects and their selection for funding.
Total cost of a unit of production = cost of raw materials and materials for the production of a unit of production + labor costs for the production of a unit of production + overhead costs (allocated per unit of production) + planned profit + VAT
The planned profit is from 5 to 30% of the sum of all costs per unit of production, it is different for each enterprise.
VAT - value added tax, 18% of the sum of all costs per unit of production + planned profit
To calculate the full cost of production, it is again required to allocate the overhead costs of the enterprise for each type of product.
The calculation of the cost of production at the enterprise is carried out by employees of the planning department.
In a manufacturing enterprise, there are several options for allocating overheads for several types of products.
The quality of commercial products
The modern market economy imposes fundamentally different requirements on the quality of products. Product quality is one of the most important indicators of the enterprise. Improving the quality of products to a large extent determines the survival and success of an enterprise in market conditions, the pace of technical progress, the introduction of innovations, the growth of production efficiency, and the savings of all types of resources used by the enterprise.It should be noted that the production of high-quality products also benefits National economy, since in this case the export potential and the revenue part of the country's balance of payments increase, the authority of the state in the world community increases.
This implies the need for constant, purposeful, painstaking work of commodity producers to improve the quality of products in comparison with analogues of competitors.
The concept of product quality is regulated in the Russian Federation by the state standard GOST 15467-79 "Product quality management. Basic concepts. Terms and definitions".
Quality is a set of product properties that determine its suitability to satisfy certain needs in accordance with its purpose.
Quality can only be relative, it is fixed for a specific period of time and changes with the advent of more advanced technology. If it is necessary to evaluate the quality of a product, then it is necessary to compare the totality of its properties with some kind of standard. The standard can be the best domestic or foreign samples, requirements fixed in standards or specifications. In this case, the term "quality level" is used.
However, any document or standard legitimizes a certain set of properties only for a certain period of time, and needs are constantly changing, so an enterprise, manufacturing products even in strict accordance with regulatory and technical documentation, runs the risk of producing them of poor quality, i.e. unsatisfactory for the consumer.
Thus, the main place in assessing the quality of products or services in a market economy is given to the consumer, and standards (including international ones) only consolidate and regulate the progressive experience gained in the field of quality.
A quantitative characteristic of the properties of products that make up its quality is called an indicator of product quality. Currently, the classification of the following ten groups of properties and, accordingly, indicators is recognized: purpose, reliability, manufacturability, standardization and unification, ergonomic, aesthetic, transportability, patent law, environmental, safety.
Purpose indicators characterize the main functional value of the beneficial effect from the operation of the product. For production and technical purposes, such an indicator can be its performance.
Reliability indicators characterize the properties of the object to keep in time within the established limits the values of all parameters and required functions. The reliability of an object includes four indicators: non-failure operation, durability, maintainability and persistence. Depending on the purpose of the product and the conditions of its use, both all and some of these indicators can be used.
Reliability is the property of a product to continuously maintain performance for a certain period of time. Reliability is extremely important for some car mechanisms (brake system, steering). For aircraft, reliability is the most important indicator of quality.
Durability - the property of the product to maintain performance until destruction or other limiting state.
Maintainability is a property of a product, expressed in its suitability for maintenance and repair operations.
Persistence is the ability of an object to retain its properties under certain conditions. Preservability plays an important role in food production.
Manufacturability indicators characterize the effectiveness of design and technological solutions to ensure high labor productivity in the manufacture and repair of products. It is with the help of manufacturability that the mass production of products is ensured, the rational distribution of the costs of materials, funds, labor and time during the technological preparation of production, manufacture and operation of products.
Indicators of standardization and unification characterize the saturation of products with standard, unified and original components, as well as the level of unification compared to other products. All parts of the product are divided into standard, unified and original. The more standard and unified parts in the product, the better for both the manufacturer and its consumer.
Ergonomic indicators reflect the ease of use of the product by a person. The interaction of a person with a product is expressed through a complex of hygienic, anthropometric, physiological and psychological properties of a person. This may be the effort required to drive a tractor, a car, the position of the steering wheel on a bicycle, lighting, temperature, humidity, dust, noise, vibration, radiation, etc.
Aesthetic indicators characterize the compositional perfection of the product. This is the rationality of the form, the combination of colors, the stability of the presentation of the product, style, etc.
Transportability indicators express the suitability of the product for transportation by various means of transport without violating its properties.
Patent-legal indicators characterize patent protection and patent purity of products and are an essential factor in determining competitiveness.
Environmental indicators reflect the degree of influence of harmful effects on the environment that occur during storage, operation or consumption of products, for example, the content of harmful impurities, the likelihood of emissions of harmful particles, gases, radiation during storage, transportation and operation of products.
Safety indicators determine the degree of safety of operation and storage of products, i.e. ensure safety during installation, maintenance, repair, storage, transportation, consumption of products.
The combination of these indicators forms the quality of products. The product must be reliable, aesthetically pleasing to the eye, perform its functions well, i.e. meet the needs for which it is intended. But in addition to these indicators, the price of the product is also important. It is with the price that the question of economically rational quality is connected. When purchasing a product, the buyer always compares whether the price of the product compensates for the set of properties that it possesses.
Economically optimal quality is understood as the ratio of quality and costs, which can be represented by the following formula:
Copt = Q/C,
Where Q is the quality of the product;
C - the cost of purchasing and operating the product.
It is not difficult to determine the denominator of the formula, since it includes the selling price of the product, the costs of operating, repairing and disposing of the product. It is more difficult to determine the numerator, i.e. quality, including a wide variety of indicators. A whole science is engaged in this - qualimetry, which has developed quite acceptable methods for quantifying product quality.
Stock of marketable products
The continuity of the circulation of goods in the market process of purchase and sale is supported by the constant presence on the market of a certain mass of commodities, which is commonly called a commodity stock.The product has two ultimate goals: on the one hand, to satisfy the needs of the buyer, on the other hand, to make a profit or, at least, not cause damage to its owner. As long as the commodity is not sold, as long as it is in the channels of the sphere of commodity circulation and awaits the moment of sale, it is a commodity stock. Thus, the ultimate goal of the inventory is to be sold, i.e. exchanged for money. The commodity stock ceases to be such at the moment of sale, the transition from the sphere of commodity circulation to the sphere of consumption. Consequently, both the seller, and the manufacturer, and the buyer should strive to ensure that the inventory goes through the market channels as quickly as possible from the moment of its production to the moment of sale.
Inventory is formed for objective reasons, regardless of the desires and intentions of the owners. It should be noted that the inventory does not bring its owner anything but costs and losses; profit is generated only by turnover. Consequently, the price of a commodity also includes the costs associated with finding the commodity in the form of a commodity stock.
The main form of distribution of marketable products is carried out through independent wholesale intermediary firms: they purchase goods at their own expense, and at the same time bear the risk caused by changes in market conditions, obsolescence of goods, etc.
Forming their inventory, intermediary firms thereby perform important commercial functions:
Reduce the stocks of suppliers and consumers;
Carry out transportation, advertising;
Provide consulting and information services.
Commodity stock is a set of commodity mass, located in the sphere of circulation and intended for sale.
The creation of a commodity stock is dictated by the need to ensure the continuity of the process of commodity circulation.
The need for the formation of commodity stocks is due to the following reasons:
Mismatch of seasonal fluctuations in the production of goods with their consumption;
changes in demand of the population by seasons under the influence of fashion and other factors;
discrepancy between the structure of demand and the range of production of personal consumption items by individual enterprises, which leads to the accumulation of products from different enterprises and the formation of a trading range on this basis in accordance with market needs;
conditions for the transportation of goods, as well as the need for early delivery of goods to certain regions of the country, taking into account the climatic, geographical and other features of these regions.
Commodity stocks, therefore, carry out, first of all, the functions of a continuous process of commodity circulation:
They ensure the continuity of expanded production and circulation, during which their systematic formation and consumption take place;
- satisfy the effective demand of the population, since they are a form of product offering;
- characterize the ratio between the volume of demand and product supply.
Commodity stocks can be classified based on grouping according to a number of socio-economic and trade-organizational features. The classification of commodity stocks according to production and consumer characteristics is similar to the classification of goods. However, there is a specific gradation of inventory. Commodity stocks can be studied in the context of territories, submarkets by forms of marketing and trading activities, by types and types of enterprises where they are stored.
According to the forms of marketing and trading activities, inventory in the logistics system is divided into the following types:
Finished commodity stocks that serve to compensate for deviations in actual demand from the forecasted (warranty) stock;
inventories intended to meet expected demand: they are necessary in order to cover the forecasted demand (the size of such stocks is determined by the magnitude of demand and the time of its manifestation);
Warranty inventory needed to meet an unpredictable increase in demand, i.e. compensate for the deviation of actual demand from the forecast.
Depending on the location of inventory, the following categories can be distinguished: inventory in manufacturing, goods in transit, inventory in wholesale trade, and inventory in retail trade.
Formation of one or another group of commodity stocks, i.e. The total quantity of goods made available for sale and the goods constituting the stock depends on a number of general conditions:
The volume of production of goods;
- methods of their distribution (distribution and distribution channels);
- assortment and quality of goods;
- economic situations in the market.
The level of commodity stocks is also formed depending on the marketing tactics of sales, which is why the system of physical distribution of commodity flows must be prepared for the occurrence of sales peaks. The same problems are taken into account when making market forecasts.
System inventory level analysis serves as a marketing tool that allows you to define and maintain service standards, thereby providing:
Regular replenishment of stocks of goods in the distribution system, satisfaction of spontaneous needs, regardless of what kind of marketable products are needed - standard, modified or special;
maintaining a regional or other level of commodity stocks of production in accordance with the level of implementation, i.e. maintaining a balance between production and sales.
The composition of commercial products
The company's products include:1) finished products and semi-finished products intended for release to the side;
2) consumer goods from raw materials and waste;
3) production services on the side (electricity, steam, water, repair, installation and other works).
Products manufactured from the customer's raw materials are included in commercial products not at their full cost, but only at the cost of processing.
Semi-finished products and services consumed within the enterprise for production needs are not included in marketable products. Sold production wastes are not included in marketable products if they have not been subjected to the preliminary processing necessary for their sale; defective products, if they are even sold; factory transport services to the side; design, research and other works and services of a non-production nature.
Since marketable products include only products intended for sale to the outside, it cannot serve as an indicator of the total volume of products produced by the enterprise in the planned period.
An indicator expressing the total volume of production by an enterprise is gross output. The composition of gross output includes all marketable products, as well as an increase or decrease in the balance of work in progress.
The volume of marketable products is planned and accounted for in the current wholesale prices of enterprises (excluding VAT) and at cost. This is necessary to link the volume of industrial production with production costs and other indicators of the financial plan.
Gross output for the convenience of measuring the dynamics of output is usually taken into account at constant prices.
Assortment of commercial products
F. Kotler defines the product range as follows: "A group of products that are closely related to each other by similar principles of functioning, selling to the same groups of buyers, marketing method of promotion to the market, or belonging to the same price range."The assortment is characterized by the following characteristics: breadth, completeness or depth and novelty. "Breadth of the assortment - the number of types, varieties and names of goods of homogeneous and heterogeneous groups available. Completeness of the assortment - the ability of a set of goods of a homogeneous group to satisfy the same needs. Novelty (updating) of the assortment - the ability of a set of goods to satisfy changing needs due to new goods. "
These three indicators are closely related to each other and a change in one of them always entails a change in the others. First of all, the breadth of the assortment is taken into account: a wider range large quantity buyers, but requires higher costs and increases the risk of staleness of some types of goods; a narrower assortment covers a small number of buyers, but provides a quick high short-term income. But a narrow assortment can be expanded to better meet the needs of customers through the introduction of new products.
The expansion of the product range occurs when the number of manufactured products increases without the removal of old goods from production. For example, a company begins to develop a new segment of the market in which it is already well known, but for this it needs to change its products somewhat, say, to make them cheaper, but at the same time somewhat reduce their quality. Or vice versa, to improve the quality of products, while increasing the price. The re-profiling of the enterprise does not occur, but the company receives a larger number of buyers.
The decision to deepen the assortment is made if there are unmet needs within the market segments in which the company operates. If a decision is made to deepen the range, then the company begins to produce new models designed to meet the identified needs. But in this case, in order not to confuse buyers, new models should differ significantly from existing ones.
Updating the assortment should be done when either the modernization of existing models or the creation of fundamentally new ones is required. But it is not recommended to update the entire range at once, but first change several models in order to track the reaction of consumers to the changes made.
As new products are added, some items of expenditure increase, for example, design costs, transportation costs, staff training costs. Therefore, when planning the assortment, the enterprise must carefully consider all possible consequences, because. due to the introduction of new products, it may suffer losses that will not be commensurate with the profit received from the sale of a new product. Also, carefully thought-out planning of the assortment will help prevent the rejection of the sale of any product when large sums of money have been spent on it, and the product has not yet exhausted all its capabilities.
Assortment management
Assortment planning is closely related to assortment management, the essence of which lies in the timely offer by the commodity producer of a certain set of goods that, in general, corresponding to the profile of its production activity, will most fully satisfy the requirements of certain groups of buyers.
At present, the entrepreneur who chooses goods and services for his business, the production or provision of which requires the least possible dependence on external supplies or the replacement of raw materials or materials, is acting wisely. However, such a strategy cannot be universal for all entrepreneurs, everyone must choose what is right for him.
Assortment management, or more precisely, its continuous improvement, is one of the most important functions of the company's management. First, it is necessary to take into account the real capabilities of the company: production, financial resources, staff qualifications, etc. After that, it is necessary to determine the needs of the market and the requirements of buyers for the quality indicators of goods. After analyzing all these data, the company determines the assortment and market segment in which it is going to work, i.e. determines the place that each product should occupy in the market. When choosing a range of goods, it is taken into account that all products offered by manufacturers for sale can be divided into quality groups, i.e. superior, average inferior and non-competitive goods.
Often the conditions in the market where the company operates can change, so the assortment will need to be adapted to new conditions. To do this, the company can carry out the following activities: expand the range, deepen it or limit it. There is one more operation that enterprises can perform on their assortment: streamlining. This applies only when an excessively wide range of products requires a wide distribution and extensive storage facilities. All this is associated with certain costs and high risk associated with the storage of products in a warehouse and sale. For these reasons, and as a result of fluctuations in demand and market downturns, it may be necessary to maintain production volume and concentrate efforts on the production of a part of the existing range.
Thus, the essence of the problem of the formation and management of the assortment lies in the planning of virtually all types of activities aimed at selecting products for future production and sale on the market, adapting these products to the constantly changing needs of consumers, modernizing or removing them from the assortment range of the enterprise. Assortment management based on planning is a continuous process that continues throughout the entire life cycle of a product, from the moment the idea of creating it to the moment it is withdrawn from the product program.
Depending on its profile, the company can produce various products. A product refers to everything that can be offered on the market to meet the needs of customers. Once a product is priced and put on the market, it becomes a commodity. All goods can be divided into three types: consumer goods, industrial goods and services. An enterprise can present on the market both one type of goods, and two, and three. But in any case, the main role in deciding what the assortment of the enterprise will consist of is demand.
Increase in marketable output
The indicator of net production is determined by subtracting from the wholesale price of products (without value added tax) material costs (costs of raw materials, materials, fuel, energy, semi-finished products and components), as well as depreciation. In other words, net output is the sum of the wage fund with contributions to off-budget funds, and profits. The indicator of conditionally net production is equal to the indicator of net production plus depreciation.Reserves for increasing output
I. Reserves in terms of fixed assets.
These include:
Increasing the shift work of equipment. The amount of the reserve is determined as the product of the number of additional hours of equipment operation and the average production output per machine hour;
elimination of the causes of whole-shift and intra-shift downtime of equipment;
commissioning of uninstalled equipment (defined as the product of the number of units of equipment put into operation by the average output of a unit of equipment);
implementation of organizational and technical measures that have not yet been completed to reduce the time spent on equipment operation for the production of a unit of output.
II. Reserves in terms of objects of labor, i.e. material resources.
These include:
Elimination of the causes of excess waste of materials;
beneficial use planned waste materials;
implementation of organizational and technical measures to save material resources.
III. Reserves in terms of labor resources.
These include:
Bringing the number of workers to the planned level (determined by multiplying the number of missing workers by the average annual output of one worker);
elimination of the causes of whole-shift and intra-shift downtime of workers;
implementation of organizational and technical measures to reduce the complexity of manufacturing products.
Knowing the reserves for each of the three groups, it is necessary to determine the total amount of the reserve for increasing output. It is impossible to add up the amounts of reserves received by us, since they belong to different groups of factors (resources). As a reserve for increasing output, the total amount of reserves is taken, i.e. the smallest amount of the total reserves of the three groups. The smallest amount is taken because it is backed by reserves for the other two groups, i.e. is complete.
Having determined the reserve for increasing output, we find the reserve for increasing the volume of its sales. Such a reserve in the sphere of production is equal to the complete reserve for increasing output.
Balance of marketable products
Product balance (form N 16-APK)This form shows the amount of products produced in the cooperative, received from outside, its consumption through the channels of use for sales, seeds, animal feeding, processing, wages in kind, public catering, etc.
The volume and value of agricultural products sold or issued as wages to employees of the cooperative are shown in the certificate that is attached to this form.
The certificate also reflects the volume and cost of products spent on public catering, as well as sold on the collective farm market.
Column 2 reflects the total amount of products manufactured in the reporting year in mass after processing, including useful waste, in physical mass without recalculation into full-fledged grain.
Column 3 shows products purchased and received through exchange transactions, as well as other income, including seed and fodder loans.
Column 4 shows the entire expenditure of products: sale to state resources, delivery to seed funds, expenditure on seeds, feed for livestock, return of seed and fodder loans, public catering, other sales, as well as all other expenses for the year.
Column 5 shows all products actually sold (shipped) during the year in physical mass. This also includes products sold for public catering and supply of workers and employees, collective farmers through their own canteens, buffets, stalls and shops, as well as sold directly on the farm to their employees and attracted persons for harvesting from outside, the return of loans in kind and through barter transactions. .
From column 5, they allocate, including "for reference", by codes 320 - 500 in column 1 the amount of products sold to their employees, in column 4 - sold on the collective farm market, and in column 6 - the amount of products used for public catering.
Column 6 shows the products used for feed for livestock and poultry.
Column 8 reflects the products actually issued (and not accrued) to employees on account of wages in kind, and its value is shown in column 3 under codes 320 - 500 in the assessment at state regulated prices, and in their absence at free market prices.
Column 10 takes into account losses and shortages of products attributed to the guilty persons who are obliged to compensate the farm for the damage caused in kind or in money.
Column 11 reflects the loss of products during storage (including losses within the established norms of natural loss), accepted at the expense of the economy in the absence of guilty persons and executed in the prescribed manner.
Column 12 reflects products transferred free of charge to other established enterprises during the division of property.
Column 13 reflects other consumption of products for various household needs, not indicated in columns 5 - 12: straw used for construction, heating; eggs laid for incubation; grain handed over to inter-farm insurance seed funds, etc.
Code 010 provides data on the use of grain, including rice.
Code 020 reflects the movement of factory-made sugar beet and for livestock feed. Here do not indicate the sugar beet uterine.
Under code 050, vegetables of open and closed ground are taken into account.
Seed plants and queen cells of vegetable crops do not reflect this code.
Under code 110, column 2 also reflects hay harvested by the farm on the side (not purchased) and hay harvested for the farm by farm workers on the lands of the state land fund and the state forest fund.
According to code 120 in column 2, the receipt of straw and chaff of cereals and legumes (winter and spring) is given, regardless of their actual use (for livestock feed, bedding and other household needs) without corn stalks. Straw of perennial grasses, as well as harvested wild plants (yantak, reeds, etc.) are not included in these data.
Vegetables of open and closed ground (code 050), fruits and berries (code 130), grapes (code 140) are reflected in fresh, unprocessed form.
Under code 170, they indicate processed products and waste from grain processing obtained both at their own enterprises and on the side.
Code 200 in column 2 reflects sugar obtained from sugar beets of own production and processed on the side (on a give-and-take basis).
Code 240 also reflects milk purchased from citizens under contracts. Milk accepted from farm workers for sale on their behalf is not reflected under this code.
According to code 280 in column 6, honey left in the hives for winter feeding of bees is taken into account.
According to code 296 in column 2, the actually produced fish by breeding, as well as commercial fish caught in natural reservoirs, are taken into account.
Return on assets of marketable products
Do you think that many academic disciplines at the university only confuse students, and the knowledge gained in this way will never be useful in life? That's how a lot of people talk. Moreover, most of them express such unflattering comments about all kinds of economic indicators, they say, there is nothing to teach them, because they will definitely not be useful in life. This statement can be argued on the example of return on assets - an indicator, the calculation of which can lead an entrepreneur to success!Return on assets and its significance
The rate of return on assets illustrates the volume of marketable or gross output in relation to the value of fixed assets of the enterprise. Back in Soviet times, it was he who was considered evidence of the economic efficiency of the organization. This is not surprising, because the return on assets shows how much output the company produces for each unit of the value of the fixed assets that were invested in it. In terms of importance and even semantic load, it can be compared with the profitability of products or the depreciation of fixed assets, because it is on the basis of the capital productivity indicator that one can conclude how efficiently any enterprise works. To do this, as a basic verification figure, as a rule, they use a comparison of the volume of products already produced and the cost of fixed assets involved in the production process. Then the amount of profit in its pure form is determined, which is compared with depreciation. If depreciation is less than the net profit received, then the work of the enterprise can be called effective.
When and why is it used in such complex calculations? For example, this indicator helps to make decisions when buying equipment. If the profit from its use exceeds the purchase costs, we can assume that the entrepreneur has effectively invested in his own business. That is why, we can say that the rate of return on assets serves as a means of safety net and forecasting for any businessman who is not indifferent to the fate of the company.
Calculation of return on assets
The basic formula for return on assets (F) is as follows:
F \u003d Manufactured goods / Initial cost of fixed assets
Why is the original cost of fixed assets displayed in the formula? The thing is that it is determined for the manufactured products in relation to the funds that were invested in it. But it is interesting that the authors, when determining the formula for this indicator, did not come to a consensus.
That is why, the return on assets can also be determined in the following ways:
F \u003d Commercial products / ((Fixed assets at the end of the period + Fixed assets at the beginning of the period) / 2)
F \u003d Annual output / Average annual cost of fixed assets Factors affecting capital productivity
If the enterprise operates successfully (that is, it works with increased efficiency and not at a loss), then the return on assets indicator tends to increase.
However, in addition to depreciation and the cost of fixed assets, other factors can also affect it:
Changing the structure of technological equipment and overhaul its key units;
- change in the ratio of fixed assets for production and non-production purposes;
- planned modernization of equipment;
- change in the utilization of production capacities due to a change in the range of products for production;
- change in the volume of output due to the influence of market and other factors on this process.
As you can see, many of the above reasons are "outside the production process", but since capital productivity is highly variable, they have a direct impact on it. For example, if a firm is known to have a high degree depreciation of fixed production assets, then the commissioning of modern information systems can have a negative impact on the return on assets and lead to incorrect conclusions in terms of its calculation. But one should not underestimate its capabilities, because with the help of capital productivity, an enterprise can independently compare its own capabilities with the advantages of competitors! Moreover, this will require only open statistical data or officially published information on the financial statements of the company.
But it should be remembered that capital productivity does not take into account some factors, for example, changes in product quality. That is why it is important to take into account the fluctuations of this indicator when evaluating the results of the analysis.
At this stage, you need to determine:
Changing the structure of fixed assets for production purposes;
- change in the part of active (industrial) fixed assets;
- change in downtime of machinery and equipment;
- change in equipment performance.
Is it possible to influence this indicator and lead to its growth? This can be achieved through the following measures:
An increase in the share of capital equipment and, as a result, a change in the structure of fixed assets;
- the use of new equipment to replace obsolete models;
- sale of equipment that is not used or rarely used in the course of work;
- increase in the number of shifts, elimination of downtime in the company, which will lead to an increase in the utilization rate of machine time;
- transition to the manufacture of products with a higher level of added value;
- a general increase in production efficiency by increasing labor productivity, eliminating auxiliary fixed assets that are no longer needed, etc.
As you can see, the relationship of capital productivity with productivity is inextricable. That is why, the calculation of this indicator will allow you to develop your business in the right direction, receiving information about its condition in time!
Works and services are accepted to, unified chains. As an example, consider the structure of commercial products for the analyzed enterprise (Table 3.2, thousand rubles).
The composition of marketable products includes only those finished products that are released or intended for release to the side and spent on the non-production needs of the enterprise for its own capital construction and overhaul, to meet the needs of housing and communal services, for cultural and consumer services, etc. Finished products released for the production needs of the enterprise itself, for example, oil for flushing wells, gas and fuel oil for fuel, are not included in the composition of marketable products.
The composition of the commercial output of the enterprise includes the cost of finished products produced in the planned year as from
At oil refineries and petrochemical enterprises, the volume of products produced is characterized by the production of gross, marketable and sold products. The composition of commercial products includes all finished products that meet the requirements of GOST or technical specifications and have a passport semi-finished products intended for delivery to the side, in the order of cooperative deliveries of services to the side, own capital construction and repairs in the form of steam, water, electricity, products of repair shops, produced for all capital construction, repair and industrial needs, etc. Marketable products are valued at wholesale prices of the enterprise, introduced from January 1, 1976.
In value terms, an assessment is given of the gross and marketable output of agricultural enterprises, which is also necessary for calculating the total social product. It should be noted that the economic essence of the concepts of gross and marketable output in agriculture differs in some features. These features consist, firstly, in the fact that newly created rather than transferred value occupies a greater place in the gross and marketable output of agriculture, and secondly, that not only the so-called non-village turnover is included in the composition of marketable output , but also intravillage turnover. Cost indicators are widely used in trade and public catering. Naturally, wholesale and retail trade turnover, distribution costs, profit, financial condition are expressed in monetary terms. The monetary, value, meter follows from the economic essence of the listed categories; more than any other, it expresses the features of a market economy.
The composition of the shop's marketable products includes finished products accepted by the technical control department, drawn up by technical acts and delivery notes, assemblies completed by manufacturing in this shop, drawn up by bilateral acts on their complete delivery to the consumer shop, work performed according to the orders of the production and dispatching department and the requirements of the shops for intershop cooperation, if they are accepted by the technical control department and issued by waybills.
It should also be borne in mind that the standards (or standard coefficients) for net production are determined without including profit for those types of products, the volume of which is included in the composition of marketable products at an estimated cost without profit (for example, overhaul and medium repairs of their equipment and Vehicle).
The composition of commercial products.
The composition of marketable products includes both finished products and others that are not subject to certification.
The commodity (production of energy systems) includes, in addition to electrical and thermal energy produced at its own power plants, also electrical energy purchased from adjacent energy systems and from industrial or other power plants.
In particular, this indicator is not applicable to characterize the level of the cost of electricity in parallel operating energy systems, since the composition of marketable products includes the flow of electricity from adjacent energy systems. At the same time, in all cases when the receiving power system sells purchased electricity at higher tariffs than the tariff of the transmitting power system, the unit costs per 1 rub. of marketable products would be lower than in the transmission power system, despite the higher cost of electricity.
The main workshops (production) are intended for the manufacture of the products for the production of which the enterprise was created. These products, as a rule, are part of commercial products and are sold in accordance with the supply plan. In turn, the main production shops are divided into groups. So, at an automobile plant, the main workshops include the following groups: procurement workshops (foundry, forging, press assembly workshops (assembly of engines, rear axles, main conveyor).
Auxiliary workshops (production) are created to serve the main workshops. These include workshops for the production various kinds energy (power plant, steam boiler, compressor, oxygen station), tool manufacturing (tool, die, model shops), repairs (mechanical, repair and construction shops), transport services (vehicle and railway shops). Part of the production of auxiliary shops can be sold to the side and included in the composition of marketable products (except for transport services and overhaul of buildings and structures).
It reflects the cost of energy received from parallel operating power systems and industrial power plants (block stations). Purchased energy is included in the commodity output and is not included in the gross output. In this regard, the cost of it is not reflected in the cost estimate for production and in the cost of gross output. In accounting, purchased energy in quantitative and sum terms is recorded in the debit of the account Finished products (energy released) and the credit of the account Settlements with suppliers and contractors. The cost of purchased energy received is not reflected in the Main production account.
This statement cannot be recognized as fair even if considered as a whole, representing the sum of parts - the cost of individual products that make up the commercial product. But after all, the cost of commercial products can be obtained from synthetic accounting on the production account, without resorting to the calculation of its constituent products. Can such a calculation be called a set of methods for determining the cost of production? No, because there is no set of methods, and this is the concept we put into the term calculation. If so, then the determination of the total cost of materials consumed in production should also be called costing. Everyone knows that this total cost can only be obtained as a result of calculating the cost of each type of materials used or the group cost of several homogeneous types of materials, which is calculated in the process of their procurement or acquisition, and as a ready estimate (or as a deviation from the book price) is applied to determining the total cost of materials used in production. There is no costing here, but only taxation to evaluate the materials used. All accounting is permeated with such estimates and it is not right to attribute them to costing.
The composition of commercial products of the industry includes, first of all, the cost of finished products and semi-finished products sold, as well as the volume of industrial production work performed. In this case, semi-finished products are considered as finished products at a certain stage of production, which can be released for the needs of production to other enterprises. Such semi-finished products, for example, can be yarn at a textile mill, cast iron and steel at a metallurgical plant.
On collective farms, the composition of marketable products must include all sales carried out in the following forms
The composition of marketable products includes all types of complete finished products intended for sale, semi-finished products of own manufacture, consumer goods and household goods, overhaul and medium repairs of production equipment and vehicles, works and services of an industrial nature performed on the side, products of auxiliary farms intended for external release (for example, tools, all types of energy of own production, etc.).
Products should be distinguished according to the degree of readiness in terms of the production cycle of a given enterprise and in terms of consumption needs. A finished product from the point of view of the production cycle of a given enterprise is a finished product (FP) and is produced for sale to external consumers. Finished products are part of the commercial products of the enterprise (TP). This also includes products, even unfinished from the point of view of the production cycle of this enterprise, but intended for release to the side or final consumption at this enterprise. For example, a rough raw casting produced by a machine-building plant and sold to other consumers is commercial. products, although it did not go through the entire production cycle of this plant. That part of the casting, which will be used at the enterprise itself for the production of its other products, is not a commercial product. But the part that was transferred to a third-party consumer has already passed the full technological production cycle, which is necessary, from the point of view of this consumer, therefore, for the analyzed enterprise, it is included in the volume of marketable products. In addition, the composition of marketable products includes tools, devices and works (services) that implement
The formation of volumes of commercial construction products based on the content of the concept of a construction object will not allow in each individual case at the level construction company bring the composition of commercial products of pipeline construction as close as possible to the economic content laid down in the definition of the indicator commercial construction products. So, for example, in the case of new construction, communication facilities, along-route passages, strong points on the route are objects that provide maintenance and support functions during the construction or operation of the pipeline. They are not capable of performing the main function - pumping the working product.
The concept of a production program. The essence and system of indicators of the production program of the enterprise
Production program indicators.
In the economic literature of the 60-80s. XX century, concerning planned activity at the micro level, the same type of definitions of the essence of PP were used, which boiled down to the fact that this is a system of tasks that must be completed, based on directive indicators.
These scientific interpretations existed due to the fact that the system of only state targeted assignments was in effect. In a transitional economy, this approach is unacceptable. The development of market relations, the economic independence of enterprises requires new approaches to understanding the essence of the production program. The novelty of approaches, in our opinion, is determined by the following main factors:
appearance competition, competitive selection of products;
the need for immediate and quick response to changes in the external environment;
formation of plans for the production and sale of products, taking into account the needs and requests of consumers.
We can give the following definition of the concept of "production program" of an enterprise operating in a market economy.
Manufacturing program is the result interaction of financial, marketing, technical and production services, defining
Volume,
Nomenclature
and terms of manufactured and sold products in a competitive market environment.
Manufacturing program - the main section of the prospective and annual business plan for the development of the enterprise, which determines the volume of manufacture and output of products by nomenclature, assortment and quality in physical and value terms.
The main task in drawing up a program is to confirm by calculations that production is able to actually produce required amount goods at the right time and with the required quality. At the same time, the composition of the equipment, suppliers of raw materials, materials, components, delivery terms for price, quantity and quality are indicated.
Development of the production program includes solution following tasks.
Firstly, planned nomenclature, assortment and output of products manufactured by the enterprise, which set on the basis of a centralized task for the supply of the most important National economy types of products and portfolio of orders of the enterprise, taking into account its specialization. At the same time, contracts for cooperative supplies concluded by the enterprise are also taken into account.
Secondly , is determined composition of semi-finished products, which will be produced by the enterprise itself and which it will receive in the order of co-production from others, as well as semi-finished products that the enterprise will produce in cooperation for related organizations.
Third , it is planned to improve the use of production capacity, taking into account the possibility of its rational expansion and specialization of production.
Fourth , provides for the distribution of production for separate calendar periods in accordance with the timing of its delivery under business contracts with buyers. The determining factor in the calendar distribution of output is the duration of the production cycle of its manufacture and the state of preparation for production.
Thus, the production program reflects the main directions and tasks of the development of the enterprise in the planned period, production and economic relations with other enterprises, the profile and degree of specialization and combination of production; the range and range of production in accordance with the implementation plan, the obligations of the enterprise: When developing a production program, they are based on the needs of the national economy and the world market for the products of the enterprise, the general market situation, the state of competitive enterprises and industries.
The formation of sections of the production program is carried out using balance method , which allows you to adjust the volume of planned work and the need for them, as well as to calculate the availability of the production program with production capacities, material, fuel and energy and labor resources.
Initial data when developing a production program are:
* statutory activities of the enterprise for the production and sale of products(works, services);
* the results of the actual implementation of the production program for previous periods;
* data on the demand for the company's products;
* information on the shares of products in the total volume of its output for the previous period by quality levels;
* information on the volume of sales of products for the previous period by its periods (months, quarters);
* calculations of the production capacity of the enterprise;
* progressive technical and economic norms and standards;
* solutions supreme bodies management of the enterprise on the strategic prospects of its development.
In simplified form, the result of the preparation of the production program appears in responses. on Key Management Issues production structure:
Which types of products and in what quantities produce?
- at what time must be ready products to send to the buyer?
- what quality there should be production in the planned period;
- how much extra company can produce products what type and quality in case of urgent orders;
What lower output limit, at which it should be switched to the conservation mode or stopped for modernization;
What should be volumes of consumed resources for the production of products and opportunities to satisfy them.
The plan for the production and sale of products is drawn up in kind and value terms. Since society is interested in obtaining products of a certain kind, type, size and proper quality from enterprises, the planning of production volumes begins with determining the range of products and their volumes in physical terms.
The production program consists of two sections:
1. Production plan in kind- establishes the volume of output of products of the appropriate quality according to the nomenclature and assortment in physical units measurements (t, m, pcs). It is determined based on the full and best satisfaction of consumer demand and the achievement of maximum utilization of production capacity;
2. Production plan in value terms in terms of gross, marketable and net output;
3. Plan for the sale of products in physical and value terms.
It is compiled on the basis of concluded contracts for the supply of products, as well as semi-finished products, assemblies and parts under cooperation agreements with other enterprises, as well as our own assessment of the market capacity. The calculation of the volume of products sold is made on the basis of the value of marketable products, taking into account changes in the balance of products in the warehouse and shipped, but not paid for by customers, at the beginning and end of the planned year. But the volume of sales of products is also affected by changes in the quality of products and the prices for products and services in the enterprise.
The indicators of the production program are the nomenclature and assortment, expressed in physical, cost or labor measurement (see table).
Natural meters express the physical the volume of specific types of manufactured products in units such as pieces, tons, meters (linear, square, cubic), and serve as the basis for establishing labor and cost meters. However, in practice, the range of their application is limited by calculations of output volumes of only homogeneous products.
Labor meters are universal and most common in production. They characterize the volume of output in standard hours (man-hours, machine hours), standard rubles and other normalized indicators of labor costs or working time. These meters are the basis of technical and economic, social and labor, operational production and many other types of intra-company planning.
Cost meters characterize the volume of production in monetary terms.
Labor meters are mainly used in the preparation of plans for the production and sale of workshops (sections) with an extensive range of products.
VOLUME OF SALES PRODUCTS in respect of is defined as the cost of goods intended for delivery and payable in the planning period:
=finished products;
- semi-finished products of own production; works of an industrial nature intended for sale to a third party (including the overhaul of their equipment and vehicles carried out by industrial and production personnel), as well as
-sales of products and performance of work for its capital construction And other non-industrial farms that are on the balance sheet of the enterprise.
VOLUME OF COMMERCIAL PRODUCTION the plan includes the cost of: finished products intended for sale to the outside, to their capital construction and non-industrial farms of their enterprise; semi-finished products of their own production and products of auxiliary and ancillary industries intended for release to the side; the cost of works of an industrial nature, carried out on orders from outside or non-industrial farms and organizations of their enterprise. The volume of gross output includes the entire scope of work scheduled for execution in a given planning period.
NET PRODUCTION determined by subtracting from marketable products(in wholesale prices of enterprises) material costs at the same prices(i.e., in prices adopted when developing the plan), as well as the amount of depreciation of fixed assets.
The main indicators of the production program are:
* the nomenclature containing the name of production with the indication of quantity, quality and terms of delivery;
* commercial products;
* unfinished production;
* gross output
Product range - this is a list of product names for which production tasks will be set in the future. Enterprises, as a rule, develop a production program for an expanded assortment.
Range- the variety of these products by species, grades, types in the context of the nomenclature. The exact establishment of the names and sizes of the output of each specific product is also necessary for the enterprise itself, since without this it is impossible to design a technological process, determine production capacity, establish labor intensity standards, etc.
The above indicators are given in Safronov's textbook [21]. However, other authors note a number of indicators. For example: The volume of products sold, as well as the standard net production. The volume of products sold - is used to evaluate the results of economic activity. It reflects the total volume of products that entered the national economic circulation in a given period and paid for by the consumer. The volume of products sold also includes products manufactured from raw materials and materials of the customer, paid by the manufacturer, including the cost of raw materials, materials paid by the manufacturer. Not included in the volume of products sold: * The cost of intra-factory turnover, that is, the cost of products of own production, going for further processing within the enterprise. * Revenue from non-industrial activities. The plan for the volume of products sold is considered fulfilled only if the tasks and obligations for the supply of products in the established nomenclature and assortment are fulfilled in accordance with the concluded contracts and orders of foreign trade organizations [4].
Based on production plans in physical terms, the volumes of production are determined in value terms by indicators commodity, gross, sold products.
Marketable products is the main indicator of the produced program and serves as the basis for calculating the gross, realized and net output.
Marketable products represents the cost of products and services intended for vacation outside the main activity of the enterprise in the planning period.
Marketable output (T)
T \u003d T1 + T2 + T3 + F + T4
T2 - the cost of semi-finished products production and production of auxiliary workshops for delivery to the side,
T3 - , supplied to its capital construction and non-industrial farms of its enterprise,
F -
T4 -
The volume of marketable products is planned in current and comparable prices. Marketable output in comparable prices characterizes the pace, proportions and structure of production volume, and in current prices it is used for planning and analyzing the cost of production.
Sold products - these are products manufactured, shipped and paid for by the consumer, marketing or trading organization (intermediary).
The volume of products sold according to the plan is calculated by the formula
RP \u003d TP + O N - O K,
where RP is the volume of products sold according to the plan, rub.;
O N - balances of unsold products at the beginning of the planning period, rubles;
O K - balances of unsold products at the end of the planning period, rub.
Into the remains unsold products at the beginning of the year includes:
Finished products in stock, including shipped goods, documents for which have not been submitted to the bank;
goods shipped, not paid by the buyer on time or the due date for which has not come; goods in safe custody by the buyer.
The volume of products sold is calculated at current prices and is used to determine its total cost and profit from sales.
At first glance, it seems that there is no significant difference between marketable and sold products, because they are the same in composition. Actually it is not.
Marketable products are products and products manufactured in accordance with the standards or specifications adopted by the technical control department, provided with appropriate documents certifying their quality, and delivered to the warehouse of the finished products of the manufacturer. To include these products in the volume of sales, it is necessary to ship them to the customer, who must transfer the payment for them to the account of the manufacturer. Hence , commodity refers to products prepared for transfer to economic circulation, and sold - products that are already in economic circulation .
Gross output - this is the cost of all products, regardless of the degree of its readiness, i.e. price overall result production activity of the enterprise for a certain period.
Gross output differs from commodity by the amount of change in the balances of work in progress at the beginning and end of the planning period . This is the only one about value indicator of the company's activity, which includes not only finished products, but also work in progress and changes in the balance of semi-finished products.
Unfinished production - unfinished products in some workshops of the enterprise and subject to further processing in other shops of the same enterprise . The specific composition of gross output depends on the sectoral characteristics of the enterprise (production). So, at the enterprises of mechanical engineering, forestry and others, work in progress and semi-finished products were not included in its composition due to their relatively small volume. In this case, gross and marketable products coincide in composition, and the difference can only be in prices.
Gross output determined as the sum of marketable products and the difference between the balances of work in progress(tools, fixtures) at the beginning and end of the planning period:
VP \u003d TP + Hn - Hk,
where VP is the volume of gross output according to the plan, rub.;
TP - the volume of marketable products according to the plan, rub.;
N N, N K - the value of the balance of work in progress at the beginning and end of the planning period, rub.
Changes in work-in-progress balances are taken into account only on enterprises with a long (more than two months) production cycle and companies where work in progress is large in volume and can change dramatically over time.
Gross output is calculated only in comparable prices and is used to record and plan production costs, to determine the need for material resources, the number of employees, as well as to establish the dynamics of production and proportions in the development of industries.
It should be borne in mind that the assessment of the activities of enterprises in terms of gross output has a number of shortcomings: in addition to the remnants of work in progress, the value of the objects of labor consumed in production can also affect its value. . An unjustified increase in work in progress, a decrease in product quality and a change in its assortment can create the appearance of a successful operation of the enterprise. In addition, this indicator does not create interest among enterprises in reducing the material consumption of products. Due to these circumstances, it was excluded from the estimated performance indicators of enterprises.
For all three indicators of the volume of production, it is characteristic that they are determined in prices that include, along with the newly created value, the transferred value of the means of production (fixed and circulating assets). The greater the material consumption of products, the higher its price, ceteris paribus, and, consequently, the higher the volume of production in value terms. In order to eliminate this shortcoming, enterprises calculate the net product index.
net production - value indicator expressing the value newly created by the enterprise team. Its sum across all industries material production is the national income produced. In terms of value, it includes the necessary and surplus product. The necessary product basically corresponds to the amount of wages with deductions for social needs, and to the surplus - the amount of profit.
Net production is calculated by subtracting material costs and depreciation of fixed assets from marketable output. Calculations are made in current and comparable prices.
H \u003d ZP + K + P
ZP - salary(main and additional) workers, including contributions to social insurance in the projected (planned) calculation of the unit cost of production,
K - coefficient characterizing staff salary ratio, engaged in maintenance and management, to the wages of production workers of this enterprise,
P - profit to be included in the price and standard of net production.
It is calculated according to the profitability standards approved by the price lists of products in relation to the cost price minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products, components). The volume of normative net production in the plans and reports of the enterprise is determined by direct account
Net production calculated on the basis of standards for the entire range (range) of products manufactured by the enterprise is called normative net, and if depreciation deductions are taken into account in its composition, conditionally net.
Net production expresses the results of the collectives' own efforts, eliminates interest in increasing the material consumption of products, eliminates its repeated counting, and allows a more objective assessment of the activities of organizations.
Net output is used to determine the level of labor productivity, payroll planning and control over its use, to calculate the return on assets and other indicators.
Marketable products- finished products that have passed all stages of processing, meet the requirements of GOST and TU, accepted by the technical quality control service, packed for shipment, handed over to the supplier's warehouse and provided with delivery documentation; The composition of marketable products in the current and comparable wholesale prices of the enterprise includes the cost of products that are part of the gross output, with the exception of: d.); 2. Changes in the balance of work in progress. It should be noted that products manufactured from raw materials and materials of the customer are included in commercial products at current prices, including the cost of raw materials and materials of the customer, only if they are paid by the manufacturer.
Marketable output (T)- part of the products produced by the enterprise and intended for sale to consumers. Defined:
T \u003d T1 + T2 + T3 + F + T4
T1 - the cost of finished (complete) products sold to the side;
T2 - the cost of semi-finished products of its production and products of auxiliary workshops for delivery to the side,
T3 - cost of products and semi-finished products supplied to their capital construction and non-industrial farms of their enterprise,
F - cost of equipment, tools, fixtures etc. general purpose own productions credited to the fixed assets of this enterprise,
T4 - the cost of services and works of an industrial nature performed on orders from outside or for non-industrial farms and organizations of their enterprise, including work performed on the overhaul and modernization of equipment and vehicles of their enterprise.
Work in progress. Work in progress is considered to be products that are not finished by manufacturing in separate workshops, as well as products that are finished by production, but not checked by the Quality Control Department and not handed over to the warehouse of finished products. The value of the increase (loss) of work in progress in wholesale prices is determined on the basis of the data of direct accounting of work in progress in physical terms and direct valuation in wholesale prices. Depending on competitive conditions, direct accounting methods can be an inventory of work in progress residues or item-by-operational accounting.
Gross output- products of all kinds and quality, produced by the enterprise, regardless of the degree of its readiness. The volume of gross output also includes performed works of an industrial nature and production services. The volume of gross output (VP) includes the entire scope of work scheduled for implementation in a given planning period; Determined by the following formula
VP \u003d TP - NP + NK
where NP, NK - leftover work in progress, semi-finished products and tools of its production at the beginning and end of the planning period;
TP - commercial products.
Net production characterizes the newly created value.
The indicator of normative net output is used to determine the growth rate of the physical volume of production, labor productivity, planning the wage fund and monitoring its use. The net product standard is the portion of the wholesale price of a product, including wages, social security contributions, and profits. The net product standard (N) for a specific product is equal to
H \u003d ZP + K + P
ZP - wages (basic and additional) of workers, including social insurance contributions in the projected (planned) calculation of the unit cost of production, K - coefficient characterizing the ratio of the wages of personnel involved in maintenance and management to the wages of production workers of this enterprise, P - profit to be included in the price and standard of net production. It is calculated according to the profitability standards approved by the price lists of products in relation to the cost price minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products, components). The volume of normative net production in the plans and reports of the enterprise is determined by a direct account:
For finished products and other products planned in physical terms - by multiplying the volume of production in physical terms for each type of product by the net product standard;
For products planned and recorded only in value terms - by multiplying its volume in wholesale prices (estimated cost) by the standard coefficient of net production approved for each group and type of product. These normative coefficients characterize the ratio of the volume of net production to the cost of the corresponding production, calculated in wholesale prices;
For work in progress with a long production cycle - by multiplying the change in the balance of work in progress by the standard coefficient of net production and a direct account for each type of product, followed by summing up the results. The total volume of normative net output for an association is determined on the basis of data included in the composition of production associations, units and individual enterprises.
The cost indicators of the production program include such indicators as:
Marketable products;
Gross output;
Sold products;
Pure production.
Marketable products(along with this concept, the concept of “volume of marketable products” is also used) is a finished product that has passed all stages of processing, accepted by the quality control department, handed over to the warehouse of finished products and intended for sale to consumers. That is, in essence, it is the cost of products, works, services intended for implementation on the side:
where C i is the price per unit, rub./piece; Q i is the volume of production in physical terms; i - type of products, works, services.
Commodity products include:
Finished products intended for sale;
Semi-finished products of own production, released to the side (for example, produced semi-finished products were not put into further production, but shipped to customers);
Auxiliary workshop products released to the outside (for example, steam, water, compressed air, electricity produced by auxiliary workshops but delivered to customers);
Tool or tooling manufactured by the enterprise and released to the third party or "credited" to the fixed assets of the enterprise;
Works of an industrial nature: repair of equipment, vehicles, etc. on orders from outside; overhaul of own equipment, etc. At the same time, the cost of industrial work is included in the cost of marketable products only at the cost of additional processing, without the cost of repaired products, supplied raw materials and materials.
Also included in the cost of commercial products (included in fact, but not planned in advance):
Incomplete and non-standard products, if they are sold to consumers, even at reduced prices;
Marriage of all kinds, if it is sold to consumers, even at reduced prices;
The cost of production waste sold to buyers or handed over to waste processing enterprises, etc.
Marketable products are planned at wholesale prices in force at the time the plan was developed; in the report, marketable products are already reflected in two prices:
a) at the prices accepted in the plan;
b) in prices valid at the time of sale of products.
Marketable output serves as the basis for calculating gross output and is taken into account when calculating the cost of production.
Gross output(along with this concept, the concept of “volume of gross output” is used) is an indicator that characterizes the full volume of all work planned in the planned period. Gross output (VP) calculated by the formula:
VP \u003d TP n.c. ± ΔNP ± ΔPF ± ΔI , (3)
where TP n.c. - commodity output in constant prices, rub.; ± ΔNP - change in the balance of work in progress at the beginning and end of the period, rub.; ± ΔPF - change in the cost of semi-finished products of own production for domestic consumption at the beginning and end of the period, rub.; ± ΔI - change in the cost of a home-made tool for domestic consumption at the beginning and end of the period, rub.
That is, the indicator of gross output takes into account the entire volume of manufactured products, works, services, regardless of their purpose and degree of readiness.
Since most enterprises are not engaged in the manufacture of semi-finished products and tools for their own consumption, it can be said that gross output includes only marketable products and work in progress. But it should be noted that work in progress is taken into account when calculating gross output in the following cases:
If the duration of the production cycle exceeds 2 months;
If there is a rapid increase in work in progress or, conversely, its decline.
Thus, for most enterprises, it can be assumed that gross output equals marketable output:
VP \u003d TP n.c. (4)
But the main thing for the organization is not to produce products, but to sell them, for this the indicator of sold products is calculated. Sold products(along with this concept, such concepts as “revenue”, “sales volume”, “volume of sold products”, “turnover”, “sales volume”, “sales income”, etc.) are also used, which is calculated as the product of the price ( C) products and planned sales volume in physical terms (Q):
, (5)
where RP - sold products, rub.; Q i - the volume of sales in physical terms.
It should be noted that when calculating actual sales volumes, the concept of “sold products” may have different meanings. From a legal point of view, the fact of the sale of products is associated with the moment of change of its owner, that is, when the products ceased to be the property of the seller and became the property of the buyer. From the point of view of the Tax Code, sold products can be calculated in two ways:
1) for most enterprises, sold products actually mean products shipped to customers (OP), regardless of the fact of receipt Money to the cashier or bank account. That is, the shipped products are considered sold (it is in this case that the concepts of “sales volume” and “shipped products” are most often used). In this case, the product sold ( RP ) can be calculated by changing the balance of finished products in the warehouse:
RP \u003d OP \u003d TP + ORP n.p. - ORP k.p. , (6)
where TP is the volume of marketable products for the period, rubles; PIU n.p. - the balance of unsold products in the warehouse at the beginning of the period, rubles; ORP k.p. - balances of unsold products in stock at the end of the period, rub.
This method of calculating sold products is called the "shipment method", "accrual method";
2) in some cases, the volume of products sold can be calculated upon receipt of funds to the cash desk or to the settlement account of the organization (that is, paid products are considered sold, regardless of the fact of shipment of products). This method is called the “method for payment” or “cash method”. According to Art. 273 of the Tax Code of the Russian Federation, this method can be used by enterprises whose sales volume does not exceed an average of 1 million rubles. per quarter without VAT.
net production(the concepts of "conditionally net production", "volume of net production", "value added" are also used). Indicators of marketable and gross output include the cost of consumed raw materials and materials (the so-called costs of past labor), so they cannot be used to assess the actual amount of work performed by the enterprise. For these purposes, the indicator of normative net production is used, which reflects the “value added at the enterprise”. Net production (PE) can be calculated in two ways:
CHP \u003d FZP with an account. + P , (7)
NCHP \u003d TP - (A + MZ), (8)
where FZP with account .. is the payroll fund of the enterprise with insurance premiums, rub.; P - profit of the organization, rub.; A - the amount of depreciation deductions for the period, rubles; MZ - the amount of material costs, rub.
It should be noted that the indicator of net output is not actually used in the practice of enterprises, however, it is it that is taken into account when calculating the gross domestic product by industry, region and country as a whole.
net production - this is the newly created value, the most important component of the total product produced (gross output) of an agricultural enterprise or the marketable output of a processing enterprise, characterizing the economic efficiency of production.
If the value of gross agricultural output, acquired a marketable form, is expressed in current market prices, and the rest of it, which is used for on-farm production needs and is represented by an increase in work in progress and an increase in the cost of growing cultural plantations, is evaluated at cost, then in a formalized form as a whole for an agricultural enterprise, the value of the total product can be represented by the expression c + v + m, where c is the consumed means of production (objects of labor and depreciation of fixed assets), v + T - pure production.
The size of net output is a function of such important factors as the volume of gross output, the level of marketability, selling prices of products and consumed funds - c, in the cost structure of the total product.
To the first three factors, the size of net production is directly proportional, and up to the last - inversely. The share of consumed means of production in the cost structure of gross output tends to increase. This is an objective process that reflects a change in the dialectical relationship between the costs of living and past labor with the growth of its productivity.
In order to quantify the net output of an agricultural enterprise, first of all, it is necessary to calculate the gross output at the cost of its production (the cost of production of crop and livestock products of all kinds, the increase in work in progress at cost, the cost of growing perennial cultural plantations, the cost of services provided on the side). This calculation is carried out for the main (agricultural) production and separately for other types of activity.
As a result, the first two components of the value of gross output are obtained: c + v. Further, from the result obtained, the production-consumed resources should be subtracted, namely: production-consumed objects of labor, depreciation of fixed assets and the cost of paying for services provided to the enterprise from the outside, that is, perform the action (с + v ) - c = v .
To the result obtained (labor costs), you need to add the profit received from those commodity sectors of the enterprise in which the proceeds from the sale of products exceed its full cost, and we will formalize this result as follows: v + m" . From this amount should be deducted the damage created in industries where the proceeds from the sale of products was less than its full cost. As a result of this action, the value of the net product of the enterprise v + m "v- c \u003d v + T.
To determine the net production of a processing enterprise for the reporting year, it is necessary to calculate the cost of marketable products at current selling prices,
add to it the increase in work in progress and subtract material costs, depreciation and the cost of services provided by third parties from the result obtained, that is, the action is performed (c + v + T) - c = v + T. The size of the net output of processing enterprises is a function of the same factors as the net output of agricultural enterprises.
In the above methodology for determining the net output of agricultural and processing enterprises, its constituent element v is represented by the wage fund and social charges (the only contribution to state social insurance).
Social accruals for wages are an element of expenses that reduce the profit of an enterprise, and its inclusion in net production overestimates its value from the standpoint of the possibility of using this economic effect for production needs. Therefore, a more accurate net output, which would reflect the real economic condition of the enterprise, can be determined without taking into account this cost element. Then the general formula for determining the net output of the enterprise will take the form (c + v) -c-v "+ m" -3 = v + m, where ν "- social charges for wages.
The economic significance of pure production is extremely important, since it is the basis of expanded reproduction. After all, for the next cycle of reproduction, the enterprise must first of all replace the consumed means of production.
Expanded reproduction can be carried out only at the expense of net production, which is divided into a consumption fund and an accumulation fund. Each enterprise establishes the ratio between these funds independently, taking into account the absolute size of net production, the degree of equipment of production, the depreciation of fixed assets, the availability of working capital, the achieved level of remuneration of employees, the degree of development of social infrastructure, the ratio between the wage fund and profit.
To assess the economic condition of an enterprise, it is important to analyze two important indicators, such as the share of net production in the gross product (commercial output) and the share of wages (with or without social contributions) in the total amount of newly created value. The greater the value of this final result and its high share in the value of the total gross product, the greater the possibilities, under otherwise equal conditions, for reproducing the factors of production at the desired rate, and vice versa.
Another indicator is also significant. The worse the enterprise works, the greater the share of wages (with or without social security contributions) in the total amount of net production, and therefore, the smaller the share of profit as the main own source of investment.
If the enterprise does not receive any profit or loss, net production will be represented only by the wage fund, therefore, the indicator is 100%. This is the line beyond which the enterprise is still able to ensure simple reproduction and maintain its existence as a legal entity.
In the conditions of unprofitable activity of the enterprise, net production decreases. When the amount of damage reaches the amount of accrued wages, then this final result will be equal to zero, and with a further increase in the amount of damage, it will acquire a negative value.
During the years of the economic crisis in many enterprises, especially in agriculture, the end product often reached minus several hundred thousand hryvnia, which indicates their nominal bankruptcy. Therefore, enterprises must take timely drastic measures to prevent unprofitable production.