Analysis of the production results of the enterprise. Analysis of production results of LLC 'AP Solovyovskoe'

The production results of the enterprise are the implementation of the production program, assortment plan, output of products (works, services), output per unit of invested material, labor and financial resources.

Production results depend on the state and use of labor resources and fixed assets, the volume of processed raw materials, materials, fuel, electricity and other material costs, and the level of social development of the enterprise. Production results reflect three main areas: 1) efficiency of use of material, labor, and financial resources; 2) meeting social needs; 3) proportionality or disproportionality of the financial and economic activities of the enterprise.

5.2. Production program, its validity and implementation

The output of products (works, services) depends on the validity of the production program and assortment production plan. The purpose of the production program is to ensure the highest production results based on the most effective combination of labor, material, financial resources and rational organization of production. The production program is closely linked to the production scheme. For example, a grain processing complex has the following production scheme .(Fig. 5.1) "

The production program of this complex should reflect the following stages:

grain reception (weighing, laboratory quality determination, paperwork);

purification of grain from impurities;

grain moisture;

preparing grain for grinding;

grain grinding;

weighing and packaging flour;

Delivery of flour to the finished products warehouse.

The formation of a production program can be carried out on the basis of two approaches. The first approach is based on available resources, and the second is based on the need for products. If the production program is built on the basis of the first approach, then it is necessary to determine what volume of products (works, services) can be produced based on the available production capacities, material, financial and labor resources. In the second approach, the calculation begins with determining how much product needs to be produced, and then it is specified how many different resources will be required for this.

Justification of the production program from the side of labor resources requires a calculation of the required number of employees, from the side of financial resources it involves the development of cost estimates, from the side of material resources it means determining the necessary materials. The production program should be based on determining the maximum market capacity, taking into account average consumption rates, assessment of market conditions, and competition in sales markets.

The justification of the production program in terms of labor, material and financial resources is discussed in detail in Chapters 9-P. Here we will only limit ourselves to an example illustrating the importance of such justification (Table 5.1).

Table 5.1 Dynamics of profit and cash

(thousand rubles) Volume of products produced,

units Costs Sales volume Profit Funds on the current account Day 1 10 100 110 10 100 day 15 150 165 25 60 Day 3 20 200 220 45 25 Day 4 24 240 264 69 5

The table shows that the enterprise is profitable, but by the end of the fourth day it does not have funds in its current account to continue production activities.

We can conclude that in this case the production program is not justified by financial resources.

The financial and economic activities of the enterprise include a variety of production programs and cycles. The production cycle covers the entire process of manufacturing a product - from making a decision on its release to the release of the finished product. The technological cycle is characterized by the time it takes to complete technological operations, the operating cycle is characterized by the time it takes to complete each individual operation. The production cycle" is divided into technological cycles, and the technological cycle into operational ones. The duration of the production cycle depends on the type (type) of production organization.

Operational planning and regulation of the implementation of the enterprise’s production program involves consolidated scheduling and development of schedules for individual production, operational and technological cycles. Organizational design is carried out on the basis of the system of standards and analysis described above, aims to develop a model of the structure or production process and includes the following methods (techniques):

designing the production structure of the economic system; design of production processes, including design of a rational system for the division and cooperation of workers’ labor in carrying out production processes and conducting business activities;

designing the structure of the control system; design of management processes (development of regulations on departments and services, functional job descriptions, document flow diagrams, work instructions, diagrams of distribution of responsibilities, organizational operations and procedures, technology of management processes for this production unit as a whole and diagrams of individual technological management cycles, etc.

Organizational design requires appropriate preparation and processing of initial data. The initial materials for the development of a comprehensive organizational project are: goals, objectives, criteria for the effectiveness of rationalization, formulated by management; plans and programs for rationalizing the management system; management system survey data (primary, source materials); data from the analysis of reserves for increasing the efficiency of the management system; results of research, experiments, modeling, technical and economic calculations; data from the science of production management (scientific information search, study of specialized literature); generalization of best practices in production management, standards, standard developments, cross-industry and sectoral guidelines, standards, sample documentation.

More on topic 5.1. Analysis of production results:

Chapter 5. ANALYSIS OF THE PRODUCTION RESULTS OF THE ENTERPRISE
Production function and financial results of the company
The place and role of economic analysis in the management of an organization. The results of the analysis as a basis for justifying and making management decisions.
5.6. Inventory of production inventories and reflection of its results in accounting
Analysis of the results of the rating analysis of enterprises in the construction materials industry of the Belgorod region2
Busy plan: 1. The concept of the economic viability of the enterprise. 2. Analysis of the economic results of the enterprise. 3. Analysis of factors determining the economic results of the enterprise. 4. Approaches to analysis and risk assessment of enterprise activities. 4.1. The concept of economic viability of an enterprise

Personnel of the organization.

1.1. Classification of personnel, their structure.

Labor is the most active part of the production process. Personnel perform various functions in the enterprise. Under personnel of the organization refers to the totality of workers of various professional and qualification groups employed at the enterprise and included in its payroll. Personnel perform various functions in the enterprise. Under personnel of the organization refers to the totality of workers of various professional and qualification groups employed at the enterprise and included in its payroll.

In its turn payroll includes employees who work under an agreement (contract) for one or more days, as well as owners of the organization who receive wages in it. External part-time workers are not taken into account in the payroll. The payroll number is recorded daily, as well as on a specific date.

Average headcount calculated for any period: month, quarter, year. If we calculate the average payroll number for a month, then we need to sum up the payroll number for each day, including holidays and weekends, and divide the resulting amount by the number of calendar days. For larger periods (quarter, year), instead of data on days worked, data on the average number of employees per month is used.

Personnel of the enterprise directly related to the production of products, i.e. those engaged in primary production activities represent industrial production personnel. Workers in trade, public catering, housing and communal services, medical and health institutions, educational institutions and courses, preschool education institutions, cultural institutions, etc., both independently functioning and on the balance sheet of any enterprise, are considered non-industrial personnel .

In accordance with the enlarged classification, the following categories of personnel are distinguished:

Managers and specialists;

Employees;

Workers (main and auxiliary).

This division of personnel is based on functional responsibilities.

Managers- these are persons whose responsibilities include the management and management of the company. At the same time, there is a division into top, middle and lower management.

Specialists- these are persons employed in functional departments of the company and performing any special functions (for example, planning, analysis, etc.).

Employees– these are persons performing accounting, control, documentation and other support functions.

Workers– these are persons directly involved in the production of products, performance of work, and provision of services.

Indicators of the use of personnel at the enterprise: recruitment rate, retirement rate and personnel turnover rate.

1. Attrition rate:

where P is the average number of employees for a certain period, Rv. - the number of people dismissed during the same period for all reasons.

2. Reception rate:

where Rp. - the number of people accepted over a certain period; P – average number of employees for the same period.

3.Staff turnover rate:

where is Ruv? - the number of workers dismissed over a certain period of their own free will, for absenteeism and other violations of labor discipline; P – average number of employees for the same period.

An important indicator of the effective use of workers in an enterprise is also the level of labor productivity.

Each production process ends with its result. The result of the production process in mechanical engineering is a product that can be in the form of a part, an assembly unit, a complex or a kit.

In accordance with GOST 2.101-68*:

a part is a product (product) made from a material that is homogeneous by name and brand, without the use of assembly operations, for example: a roller made of one piece of metal, a cast body; bimetallic sheet plate; printed circuit board; plastic handwheel (without fittings); a piece of cable or wire of a given length. Parts include the same products subjected to coatings (protective or decorative), regardless of the type, thickness and purpose of the coating, or made using local welding, soldering, gluing, stitching, etc., for example: a chrome-plated screw; a tube soldered or welded from one piece of sheet material; a box glued together from one piece of cardboard;
an assembly unit is a product whose components are to be connected to each other at the manufacturer by assembly operations (screwing, joining, riveting, welding, soldering, crimping, flaring, gluing, stitching, laying, etc.), for example: a car, machine tool, telephone set, micromodule, gearbox, welded housing, plastic handwheel with metal fittings;
a complex is two or more specified products that are not connected at the manufacturing plant by assembly operations, but are intended to perform interrelated operational functions. Each of these specified products included in the complex serves to perform one or more basic functions established for the entire complex, for example: automatic workshop; automatic plant, automatic telephone exchange, drilling rig; a product consisting of a meteorological rocket, a launcher and controls; ship. The complex, in addition to products that perform basic functions, may include parts, assembly units and kits designed to perform auxiliary functions, for example: parts and assembly units intended for installation of the complex at the site of its operation; a complex of spare parts, styling products, containers, etc.;
set - two or more products that are not connected at the manufacturing plant by assembly operations and represent a set of products that have a general operational purpose of an auxiliary nature, for example: a set of spare parts, a set of tools and accessories, a set of measuring equipment, a set of packaging containers, etc. Kits also include an assembly unit or part supplied together with a set of other assembly units and (or) parts designed to perform auxiliary functions during the operation of this assembly unit or part, for example: an oscilloscope complete with a storage box, spare parts, installation tools, replaceable parts.

The structure of each product may consist of those shown in Fig. 3.5 elements. Products, depending on the presence or absence of components in them, are divided into:

a) unspecified (parts) - not having components;
b) specified (assembly units, complexes, kits) - consisting of two or more components.

Products, depending on their purpose, are divided into products of primary and auxiliary production. The first category should include products intended for delivery (sale). The second category should include products intended only for your own use.

Rice. 3.5.

the needs of the enterprise (association) that produces them. Products intended for delivery (sale) and at the same time used for their own needs by the enterprise that manufactures them should be classified as products of main production.

The characteristics of the products are the following qualitative and quantitative parameters:

design complexity, which depends on the number of parts and assembly units included in the product; this number can range from a few pieces (simple products) to several tens of thousands of pieces (complex products);
mass and geometric dimensions, and the mass of the product is related to the dimensions and can range from thousandths of a gram to tens and even thousands of tons. Geometric dimensions range from fractions of a millimeter to several hundred meters (for example: sea vessels). According to this criterion, all products are divided into three groups: small, medium and large. Each industry can be described by a group of products characteristic only of it. Typically, machine-building plants simultaneously produce several products of different designs and sizes. The list of all types of products produced by the plant is called nomenclature;
types, brands and sizes of materials used. Their total number is measured in hundreds of thousands, and therefore they are also classified;
labor intensity of parts, assembly units and the product as a whole. It varies from fractions of a standard minute to thousands of standard hours. By this criterion, low-labor-intensive (non-labor-intensive) and labor-intensive products are determined;
class of accuracy of processing parts and accuracy of assembly of assembly units and products. According to this criterion, products are divided into high-precision, precision and low-precision;
share of standard, normalized and unified parts and assembly units. The dependence is known: the higher the share of typical (standard) operations, the lower the cost of the product;
scale of product production. It can vary from a few to tens of millions per year.

In practice, other product characteristics can be used.

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Analysis of production results

1. Objectives and sources of analysis

2. General assessment of the volume of production and sales

3. Analysis of product output dynamics

4. Analysis of the product range

5. Analysis of the output structure

6. Analysis of the rhythm of release

7. Product quality analysis

1 . Objectives and sources of analysisproduction results

The production result of the organization's activities is the release of products of a certain range and quality in physical and cost terms, focused on achieving the goals of the organization.

The purpose of analyzing production and sales of products is to identify the most effective ways to increase production volumes and improve their quality, to find internal reserves for increasing production and sales volumes. Sales revenue is the main channel for the receipt of financial resources for the enterprise, and the task of the management subsystem is to maximize the financial resources at the disposal of the organization, which makes it possible to solve numerous problems facing it: increasing operational efficiency, strengthening financial condition, competitiveness, expanding market share with maximum use of production capacity.

The main objectives of analyzing the volume of production and sales of products are:

1) assessment of dynamics according to the main indicators of volume, structure and quality of products;

2) checking the balance and optimality of plans, programs, targets, their intensity and reality;

3) identifying the degree of quantitative influence of factors on changes in the volume of production and sales of products;

4) identification of on-farm reserves for increasing production and sales of products;

5) development of measures for the use of on-farm reserves to increase the growth rate of products, improve the range and quality.

The objects of this direction of analysis are:

1) volume of production and sales of products;

2) product range and structure;

3) product quality;

4) rhythm of production.

To characterize production results, production indicators of the most important types of products in physical terms are used, including indicators of product quality and cost indicators - marketable products, gross output, sales revenue.

Commercial products represents the volume of the entire final product produced by the organization for a certain period, calculated in monetary terms. Commodity products include finished products, self-made semi-finished products for external sales, and industrial work and services. It differs from gross in that it does not include the balances of work in progress and intra-farm turnover. Expressed in wholesale prices in force in the reporting year.

Gross output includes marketable products and work in progress.

The amount of products sold is determined based on the formula for balancing indicators:

RP = TP + (O ng - O kg) - PO;

where TP - commercial products;

О ng - balances of finished products in the warehouse at the beginning of the year;

O kg - the balance of finished products in the warehouse at the end of the year;

Software - products shipped and not paid for by customers in the reporting period.

In the process of analyzing production and sales of products, the reasons hindering production growth should be revealed:

1) shortcomings in the organization of production and labor;

2) irrational use of material, labor and monetary resources;

3) product defects.

Analysis of production results is carried out both for the enterprise as a whole and for each type of activity.

As sources of information for conducting a retrospective analysis of the volume of production and sales of products, statistical reporting is used, as well as accounting data reflected in statement No. 16 “Movement of finished products, their shipment and sale”, etc.

The listed sources of information are used to conduct a retrospective analysis, the significant role of which is confirmed by business practice. Operational analysis is carried out according to primary accounting data (accounts 45 and 46).

Prospective analysis of output and sales constitutes the content of management analysis and is used in assessing alternative management decisions and selecting the optimal one.

2 . General assessment of output and sales volumeproducts

A general assessment of output and sales is carried out according to the following indicators: marketable (gross) output, sales revenue.

1. Indicators of output and sales volumes are compared by year of the period under review and characterize the dynamics.

2. Cost indicators of production and sales are recalculated into comparable prices. The following methods can be used for recalculation:

1) straight;

2) based on price indices.

Direct method. Product output (sales) of the reporting year is disclosed by names of products, works, and services. For each item, the reporting output in physical terms is multiplied by the price of the same item in the base year. The resulting works are added up across the entire list of titles. The indicator calculated in this way is called commodity (gross) output of the reporting period at comparable prices.

You can convert into comparable prices using the form of Table 1.1

Table 1.1 - Conversion of output indicators into comparable prices

Name products			Cost of issue 2004 in 2003 prices
	Natural output volume, t	Wholesale price for 1 ton, thousand rubles	Product cost, thousand rubles	Natural output volume, t	Wholesale price for 1 ton, thousand rubles	Product cost, thousand rubles

Method based on price indices. This method is used in trade and in organizations providing services. With this method, the volume of services of the reporting period is disclosed by item and for each item the volume of services of the reporting year is divided by the price growth index for this item for the period under review. The amounts adjusted in this way are added up over the entire list of items. An example of recalculation is given below.

Table 1.2 - Conversion of the volume of services into comparable prices

3. Compare output indicators in current and comparable prices, identify and quantitatively measure the influence of first-order factors on indicators.

To determine the impact of the natural volume of output (sales) on commercial (gross) output, it is necessary to subtract the commercial (gross) output of the base period from the indicator of commercial (gross) output of the reporting period in comparable prices:

The index of natural output volume is defined as the ratio of the above indicators:

The price impact is defined as the difference between the commodity products of the reporting period and the commodity products of the reporting period at comparable prices:

The price index for the average production of an enterprise is determined as the ratio of the above indicators:

Table 1.3 - Product output indicators

The impact of natural production volumes will be:

Natural volume growth index according to formula (1.2):

The influence of prices on manufactured products is determined by:

Price index for manufactured products:

According to Table 1.3, it can be seen that during the analyzed period, the enterprise’s commercial output increased by 3,163 thousand rubles. or by 6.7% compared to the base year level. Moreover, due to an increase in natural output volumes by 4.5%, marketable products increased by 2,104 thousand rubles, due to an increase in prices, on average, for manufactured products by 2.1%, marketable products increased by an additional 1,059 thousand rubles.

4. Compile a commodity balance:

The commodity balance can be compiled both at the cost of production and at wholesale prices. The commodity balance formula is transformed and sales revenue is considered as the resulting indicator. Based on this formula, it is determined which of the factors (marketable products, changes in finished product balances in the warehouse, or products shipped and not paid for) was decisive in the formation of changes in sales revenue. A change in the balances of finished products in a warehouse may be an indirect characteristic of a change in demand for the company’s products. An increase in stock balances usually indicates difficulties with sales. The reasons may be external: increased competition, the emergence of a new product on the market with similar qualities but at lower prices, a decrease in consumer demand due to the emergence of substitutes, etc.; and internal: reduction in product quality, ineffective product promotion, etc. When analyzing changes in products shipped but not paid for, it should be taken into account that this part of unsold products is formed due to: products shipped for which the payment deadline has not arrived, products shipped but not paid for on time by customers and products in safekeeping due to refusal of acceptance. Product balances under the first article are a normal phenomenon due to the procedure for settlements between buyers and suppliers; for the other two, the analysis should reveal the reasons for non-payment.

5. For each area, the influence of factors on sales revenue is identified and quantified. Measuring the influence of factors is carried out using factor analysis methods.

6. Determine the reasons for the reduction in revenue, develop measures to eliminate them.

3 . Analysis of product output dynamics

Analysis of product output dynamics is carried out in two stages:

1) At the first stage, dynamics indicators are calculated based on output indicators and indicators of production factors.

Product output indicators are marketable or gross output. Factors of production are considered from the point of view of labor, means of labor and objects of labor. Labor is characterized quantitatively by the average number of personnel, and qualitatively by labor productivity. Means of labor: with quantitative - average annual cost of fixed production assets, with qualitative - capital productivity. Objects of labor: With quantitative - the amount of material costs, with qualitative - material output.

2) at the second stage, the influence of factors on the dynamics of output is assessed. Impact assessment is performed from the point of view of each factor separately.

During the analysis of the influence of factors:

a) quantitatively measure the influence of each factor on the dynamics of output:

where is the change in production volume due to the quantitative factor;

Change in quantitative factor;

Qualitative factor in the base period.

where is the change in output volume due to the quality factor;

Quantitative factor in the reporting period;

Change in quality factor.

2) determine the nature of the development of the enterprise. The nature of development is determined only if during the period under review there is an increase in output, calculated in physical terms or in comparable prices.

The nature of development is determined by the share of contribution of quantitative and qualitative factors to output growth:

If, as a result of calculations of the shares of quantitative and qualitative factors, the numbers are positive, then the nature of development is mixed with a predominance of extensive, if the share of the quantitative factor is more than 50%, or intensive, if the share of the qualitative factor is more than 50%. If the share of the quantitative factor is more than 100%, and the qualitative factor is a negative number, then the nature of development is extensive; if, on the contrary, then it is intensive.

3) determine the relative savings (overconsumption) of each type of production resource:

where is the saving of production resources;

Production resource in the base period;

Production resource in the reporting period;

Product output growth index.

If the result of the calculation is a positive value, the enterprise has achieved relative resource savings by increasing the efficiency of its use; if a negative value, there is an overexpenditure.

4) calculate the ratio of the growth rate of the resource and the volume of output:

The economic meaning of the formula is by what percentage, given the current nature of development at the enterprise, it is necessary to increase resource consumption in order to achieve an increase in output by 1%.

Let's look at an example. Data for calculations are given in table 1.4

Table 1.4 - Indicators of product output dynamics

Indicators			Abs. off
1.TP in comparable prices, thousand rubles.
2. Average number of personnel, people
3. Labor productivity, thousand rubles
4.Average annual cost of fixed production assets
5. Capital productivity, rub.
6.Material costs, r
7.Material productivity, r.

Using formula (1.6), we determine the influence of the quantitative factor - number, on marketable products:

TP H = 2 * 513.91 = 1027.8 (thousand rubles)

Using formula (1.7), we determine the influence of a qualitative factor - labor productivity on marketable products:

TP PT = 94 * 11.45 = 1076.2 (thousand rubles)

The total influence of factors will be;

TP 1027.8 + 1076.2 = 2104 (thousand rubles)

Next, we will determine the nature of the enterprise’s development from the point of view of the use of labor resources. To do this, first, using formulas (1.8) and (1.9), we calculate the shares of quantitative and qualitative factors in the growth of marketable products.

TP H,% = * 100 = 48.8%;

TP PT,% = * 100 = 51.2%

Based on the calculations performed, it is clear that the nature of the enterprise’s development in terms of the use of labor resources is mixed with a predominance of intensive.

Using formula (1.10), we calculate the relative savings in the enterprise’s labor resources:

E H = 92 * 1.045 - 94 = 2.14 (persons)

The ratio of the growth rate of the population and the growth rate of marketable products according to formula (1.11) will be:

Thus, based on the calculations, it can be seen that due to an increase in the number of personnel by 2 people or 2.2%, the enterprise’s commercial output increased by 1027.8 thousand rubles, due to an increase in labor productivity by 11.45 thousand rubles. or by 2.2%, marketable products increased additionally by 1076.2 thousand rubles. The nature of enterprise development from the point of view of labor resources is mixed with a predominance of intensive. By increasing labor productivity, the enterprise achieved a relative headcount savings of 2.14 people. Given the current nature of development at the enterprise, in order to increase marketable output by 1%, it is necessary to increase the number of employees by 0.49%.

4 . Analysis of the product range

Range- a list of product names indicating the quantity for each of them. There are full, group and intra-group assortments. A systematic list of product names indicating codes according to the All-Union Classifier of Industrial Products (OKPGT), as well as product codes (nomenclature numbers) is nomenclature.

Assortment - a list of items and volumes of these items.

The analysis of the assortment is carried out in natural, conditionally natural meters or in comparable prices. Indicators of product strategy, enterprise development plans, or terms of product supply contracts are taken as a basis for comparison.

Analysis sequence:

1) For each name of manufactured product, the reported output volumes are compared with the established comparison base, and the dynamics are characterized. Plans and program strategies are used as a basis, because last year the assortment may not have been ideal;

2) Determine the amount counted towards the basic assortment. To do this, for each item, the base output volume is compared with the reporting volume and the smallest value is selected. The amount counted toward the basic assortment is determined by adding the credited values for each item.

Table 1.5 - Indicators of the characteristics of the range of products

Indicators	Product strategy	Counted towards the basic assortment

3) determine the coefficient of compliance with the basic assortment (assortment coefficient) as the ratio of the amount counted towards the basic assortment to the basic volume of product output as a whole for the list of items, i.e.

4) I determine the products that were not received according to the assortment. In the example given, the shortfall in production B is 170 tons, and in product B 120 tons. In total, the assortment was shortfall by 290 tons.

5) establish the reasons for the violation of the assortment, develop recommendations for eliminating them, or adjust the product strategy.

5 . Analysis of the release structure

production products release assortment

Economic analysis of the structure is performed in the following sequence:

1) for each name of released product, the reporting output is compared with the established comparison base;

2) calculate the reported output volume with the basic structure. To do this, for each item, the base output volume is multiplied by the growth index of the output volume as a whole for the list of items. The sum of the recalculated values is absolutely equal to the reported output volume.

3) for each name of manufactured product, the reported output volume is compared with the reported output volume under the basic structure and the smallest value is selected. The amount counted towards the basic structure of the issue is determined by adding the credited values for individual items;

4) determine the coefficient of compliance with the basic structure of the output. To do this, the amount counted towards the basic structure of the issue is divided by the reporting issue as a whole by item:

5) determine the production output that was not received by structure, as well as additional output;

6) establish the reasons for the violation of the output structure. They develop measures to eliminate violations or adjust the product strategy.

Table 1.6 - Indicators for assessing the structure of product output

Indicators	Product strategy	Growth rate, %	Reported output volume under basic structure	Absolute deviation	Counted toward the base structure

Let us determine the coefficient of compliance with the structure of product output:

The shortfall in the output structure of products B is 187.2 tons, products B is 100.3 tons. Additionally, 277.7 tons of products A were produced, and 9.8 tons of products G were produced.

6 . Analysis of the rhythm of release

Rhythmicity analysis can be carried out graphically and analytically. The graphical method is more visual, but a significant drawback is the difficulty of comparing data for different periods. This drawback is eliminated by the analytical method, which involves calculating an integral indicator - the rhythmicity coefficient.

Several methods for calculating this coefficient are known in the specialized literature:

1 way. The rhythmicity assessment is carried out within the established comparison base. In this case, the decrease in the rhythm coefficient is affected only by the shortfall in production compared to the installed base. The calculation of the coefficient is similar to the calculation of the assortment coefficient. The comparison base is the estimated output value, which is determined by calculation. The analysis is carried out in natural quantities or in comparable prices;

Method 2. Rhythm analysis is carried out within the actual release of the reporting period, i.e. the decrease in the rhythm coefficient in this case is affected by both the shortfall and the increase in output compared to the installed base. The sequence of calculations is as follows:

1. For each elementary interval, the reporting output is compared with the base one, and the dynamics are characterized.

2. Determine the reporting output at the basic rhythm. To do this, for each elementary interval, the basic output is multiplied by the growth index of the output volume as a whole for the period (the recalculated value must be equal to the reporting output volume).

3. For each elementary interval, the difference between the reported output volume and the reported output volume at the basic rhythm is determined.

4. The resulting differences are squared.

5. Determine the sum of squared differences.

6. Determine the standard deviation:

where is the sum of squared differences;

n is the number of elementary intervals in the analyzed period.

7. Determine the coefficient of variation:

where is the standard deviation;

Average volume of production per elementary

gap according to the comparison base.

8. Calculate the rhythmicity coefficient:

9. Products that were not received due to a disruption in the rhythm of production are identified.

10. Determine the causes of rhythm disturbances and develop recommendations for their elimination.

Table 1.7 - Indicators for assessing the rhythm of production output

Using formula (1.12), we determine the standard deviation:

Then, according to formula (1.13), the coefficient of variation will be:

Kvar = = 0.058

The rhythmicity coefficient will be equal to:

K rhythm = 1-0.058 = 0.942

Based on the calculations performed, it can be seen that production output increased by 2.8% compared to the installed base, while the production rhythm was 94.2%. The disruption to the rhythm of production was affected by the shortfall in production in the first quarter in the amount of 48.8 tons, in the second - 1.3 tons, as well as an increase in output in the third quarter by 6.4 tons, in the fourth - 39.7 tons

7 . Product quality analysis

The method of assessing product quality by grade is the most common.

1. For each type of produced product, the volume of production is compared and the dynamics are characterized. Based on the ratio of growth rates of different types of products, one can judge the change in quality.

2. For each type of product produced, the share of products of each type in the total volume of output is calculated. Changes in shares can also be used to judge changes in quality.

3. Calculate the integral quality indicator - the grade coefficient, which is determined by the ratio of the volume of product output in value terms to the product of the volume of product output in physical measurement and the price of the highest grade.

4. Determine products lost due to decreased quality. There are two calculation methods:

1) at an average price, because the average price, other things being equal, is a consequence of changes in quality:

2) according to the balance equation based on relative values:

in this equation two quantities are calculated based on reporting

The calculations performed by the first and second methods are absolutely identical.

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Tasks of production accounting

The main task of industrial accounting is the complete, continuous and causal accounting of costs arising from the main production activities of the enterprise, as well as the distribution and attribution of costs to cost objects (products or services). Solving this problem has the following goals:

Determining the cost of production and calculating the preliminary price of products and services on its basis
Summing up interim results over a short-term period (for example, a month, a quarter, a half-year) and monitoring the profitability of various types of products, their groups and the entire enterprise
Preparation of data for the operational management of an enterprise when choosing the range and volume of products, the optimal production program, deciding whether to accept an additional order, determining the break-even threshold and cost-effectiveness of various production methods, the degree of load, setting a lower price limit, etc.
Formation of intra-production prices for mutual settlements for consumed services between different departments
Assessment of the increase or decrease in stock balances of finished products and semi-finished products, as well as in-house services for the needs of the enterprise

Cost accounting system

Depending on the goals set for production accounting, the volume of costs taken into account, as well as the time of the analyzed period, determine the choice of a cost accounting system. It is possible to use several systems.

Rice. 2. Cost accounting system

In relation to the time period, accounting of actual, ordinary (statistical average) and planned costs is distinguished.

Accounting for actual costs covers production and costs incurred during the last billing period as a whole, as well as by product groups and individually. This accounting system is not used to determine the preliminary price of products, since real costs become known only after the period under review.

The normal cost calculation used to calculate the provisional price is based on empirical historical accounting data, which typically ranges from six to twelve months. At the end of the billing period, normal costs will be compared with actual costs.

The calculation of planned costs is future-oriented and allows for effective management and control of the production process. First, the planned costs for the planned period are determined. In this case, planned costs mean not only pre-expected costs, but also costs that are received during the production process provided for by the plan. Thus, planned costs represent a goal and have the nature of a given value.

Further division occurs according to the amount of costs attributed. So, if all incurred costs (fixed and variable) are transferred to the product, full cost accounting takes place. The main purpose of such accounting is to determine the total cost of a unit of production over a certain period. If only part of the costs is transferred to cost objects, when only their variable component is taken into account, and their constants are taken into account as period costs, we are dealing with partial cost accounting. The most important importance of partial cost accounting is the determination of the operational result of the enterprise’s production activities.

Although each cost calculation system is based on the expenses recorded in the accounting department, nevertheless, they cannot be accepted without certain corrections in the production accounting department. The accountant's task is to cover all expenses incurred during the period under review and contrast them at the end of the year in the profit and loss account with the income of that period. This becomes clear if you clearly show the costing of products, which serves as the basis for the formation of a preliminary price.

Let's imagine that a shoe manufacturer invests €100,000 of temporarily unused liquid funds to purchase shares. A few months later the need arose to purchase a new car and the shares were sold again. Unfortunately, he only gets €70,000 back, because... at the time of sale of the shares, the price fell by 30,000 €. The accountant must record this loss of exchange rate as an expense. However, these costs can in no way affect the costing of boots, since they have nothing to do with the main purpose of the enterprise, namely, the production of boots. The cost estimate preparer cannot take the incurred costs into account when calculating costs.

Another example: In 2013, garbage that has been stored on the territory owned by the enterprise since 2010 is eliminated. No contributions were made to the reserve fund for waste disposal. The bill for removing the waste amounted to 50,000 €, the accountant takes it into account in 2013 as an expense. Removal of waste cannot affect the calculation of boots in 2013, since they should be attributed to 2010. The cost of waste removal is not included in the cost calculation.

As shown in both examples, financial accounting takes into account expenses that cannot be included in costing as expenses. However, most expenses recognized as such in financial accounting, such as wages, raw materials, etc., are taken into account as expenses because they are both costs and expenses.

Let us now consider several individual concepts that are of great importance in the science of production economics, especially in production accounting.

The content of the concepts of receipts and payments, income and expenses, income and expenses, output and costs.

The science of production economics has developed its own terminology to denote the flows of value of an enterprise's property that take place in production accounting. The flow of property value refers to the emergence of assets and liabilities of an enterprise, their transformation, exchange, transfer or consumption during a certain period. The following four pairs of concepts are used:

receipts - payments
receipts - expenses
income - expenses
production - costs

These eight terms characterize value flows during the analyzed period and entail changes in the composition of the enterprise's assets. Positive flows (receipts, receipts, income and output) lead to an increase, and negative flows (payments, expenses, expenses, costs) lead to a decrease in the assets and liabilities of the enterprise.

Receipts increase, and payments decrease means of payment: the cash balance plus the balance of funds in the bank account.

Incomes increase, and expenses decrease financial assets: means of payment + short-term receivables – short-term accounts payable.

Income increases, and expenses decrease the property of the enterprise, changing the financial result (profit or loss as of the reporting date).

Production increases, and costs reduce the production assets of the enterprise, affecting the financial result.

The difference between the positive flows of value during the calculation period (increase in property) and the negative flows of value belonging to this period (decrease in property) results in the change in the value of the corresponding property during this period.

Rice. 3. Value streams and their components

Payments and receipts

The process that leads to an increase in means of payment is called receipt. Each process that leads to a decrease in means of payment is called a payment.

Disbursements represent outflows of liquid funds from cash on hand or from bank accounts of an enterprise. Payments take place, for example, when paying in cash for purchases of materials and office supplies (outflow of funds from the cash register); when paying by bank transfer debts to suppliers, paying interest and repaying loans (outflow of funds from a bank account).

Receipts, on the contrary, are the inflows of liquid funds into the cash desk of the enterprise and into its bank accounts. Examples include the sale of finished products for cash, as well as the sale of these products to customers with payment via bank transfer; crediting funds to a bank account.

Payments and receipts can occur both in connection with increases or decreases in fixed and working capital, as well as in equity and borrowed capital, and also have an impact on the financial result of the enterprise.

Costs and receipts

The process that leads to an increase in financial resources is called income. A process that reduces funds is designated as an expense.

Financial assets consist of means of payment, monetary claims in the form of short-term receivables minus monetary obligations - short-term accounts payable.

Costs cover financial outflows during the accounting period. Costs include not only decreases in liquid funds similar to payments, but also outflows of financial resources that do not affect the composition of means of payment. This is only possible when only one of the components of financial assets changes, that is, receivables or payables, which are not components of the means of payment (cash and/or bank accounts).

Examples of costs are the purchase of property on credit (an increase in liabilities), as well as the purchase of office supplies in cash (a decrease in means of payment).

However, there are also payments that are not costs. In these cases, we are talking about processes as a result of which means of payment are reduced, but financial means do not change. This phenomenon occurs when claims and obligations (accounts receivable and payable) change in equal amounts, but in different directions. For example, when a bank loan is repaid from a bank account, there is an outflow of liquid funds (payments), while at the same time the accounts payable (liability) to the bank decreases. As a result, means of payment decrease, but there is no change in financial resources. Therefore, there is no room for costs.

Receipts cover all receipts of financial resources during the accounting period. These include not only an increase in liquid funds similar to income, but also an increase in financial resources that do not affect means of payment. This is only possible when only one of the components of financial instruments that are not an integral part of the means of payment is changed, i.e. requirements and/or obligations. Examples of income are sales of products on credit (increase in claims, i.e. accounts receivable) or in cash (increase in means of payment).

There are also receipts that do not correspond to receipts. In this case, we are talking about the processes due to which means of payment grow, but financial means do not change. Such situations arise when both components of financial assets - accounts receivable and accounts payable - change in equal amounts and in opposite directions. As a result, there is an increase in means of payment. For example, when a bank loan is credited to a bank account, there is an influx of liquid funds (receipt), and at the same time an obligation arises in the form of accounts payable to the bank. However, there is no change in financial resources, therefore, one should not talk about income.

There are payments that are not costs. In this case, we are talking about processes that cause a decrease in means of payment without changing financial resources. This is possible if, in the composition of financial assets, claims or obligations change by an equal amount, but in the opposite direction to the composition of the means of payment, as a result of which the decrease in means of payment is compensated. This happens when repaying a bank loan: liquid funds in the bank account decrease (payment), at the same time the liability to the bank decreases, i.e. There is no change in financial assets.

In practice, there are also receipts that are not receipts. Here we are talking about processes due to which means of payment increase, but financial means do not change. This is possible if the requirements or obligations in the composition of financial assets change by an equal amount, but in the opposite direction to the composition of the means of payment, thereby compensating for the growth in the composition of the means of payment. This phenomenon occurs when receiving a bank loan: Liquid funds (contribution) are transferred to the bank account, and at the same time an obligation arises in relation to the bank, i.e. There is no change in financial resources.

Expenses and income

The basis of data used in industrial accounting is the profit and loss account of financial accounting. In external accounting, the profit or loss of the reporting period is obtained by contrasting income and expenses.

Expenses represent the total cost of absorbed resources (property) of an enterprise during a certain period. Examples of expenses are payments of salaries and mandatory deductions, consumption of materials, balance sheet depreciation of fixed and working capital, donations, etc.

Income is an influx of resources as a result of the economic activity of an enterprise in the reporting period. Examples include income from the sale of own products and services provided, rental of property, interest income from placed capital and the increased rate of securities listed on the stock exchange.

The amount of assets minus liabilities is designated as net property or net property (net assets). The increase in net assets is called income. A decrease in net assets is designated as an expense.

Income increases, and expenses decrease the assets of the enterprise by the reporting date, affecting the financial result.

The profit and loss account applies to the entire enterprise and includes all expenses and income that may not be taken into account in business accounting, especially costing. In production accounting, only current income (output) and expenses (costs) arising in the reporting period corresponding to the main production activity of the enterprise are taken into account. Core refers to the production activity that creates the largest portion of gross value added.

Production and costs

Costs are the estimated consumption of resources during the reporting period. In this case, costs are determined by three criteria:

absorption, i.e. there must be resource consumption,
consumption must be carried out in direct connection with the main production activity of the enterprise and during the reporting period,
assessment of absorbed resources.

Examples of costs are wages, material consumption, estimated depreciation of fixed assets and the estimated salary of the entrepreneur.

Output should be understood as the estimated resources created as part of the main production activities during the reporting period.

Examples of production include turnover income from the sale of created products; the cost of products manufactured but not sold during the reporting period; warehouse services; fixed assets of own production recorded in balance sheet assets, etc.

Output increases the assets of the enterprise necessary for the main production activities at the reporting date, and costs reduce these assets. Both output and costs affect the financial result of the enterprise.

Separation of payments and costs

As noted above, there are payments that are not costs. There are payments that represent costs. There are costs that are not payments:

Fig 4. Separation of payments and costs

1. Payments ≠ costs.

We pay off accounts payable by bank transfer. Due to this operation, bank account balances are reduced. Therefore, there is a payment. The reduction in means of payment is simultaneously counteracted by a reduction in accounts payable. The amount of financial resources does not change, i.e. no costs.

2. Payments = costs.

We buy office supplies for cash. The cash balance decreases, i.e. there is a payment, which is also a cost, because financial resources are being reduced.

3. Costs ≠ payments

We buy goods on credit. The cash balance does not change, but accounts payable increases, causing financial resources to decrease.

Separating costs and expenses

The distinctions between "costs and expenses" on the one hand, and between "receipts and income" on the other hand, have some significance, at least for financial accounting. Therefore, here are a few comments:

There are costs that are not expenses. There are costs that are opposed at the same level by costs. There are costs that are not countered by any costs. The following diagram should explain this situation:

Fig 5. Separating costs and expenses

Examples.

1. By January 1, 2012, a car is purchased at a price of 100,000 €. Payment is made by bank transfer.

There is a cost, since only the financial assets of the enterprise are reduced. Net assets (company property) remain unchanged, since the outflow of 100,000 € of financial assets is countered by the arrival of fixed capital in the amount of 100,000 €. There is no expense. In other words, this business transaction does not affect the financial result of the enterprise in any way; only an exchange of assets occurs on the balance sheet.

2. By December 31, 2012, the machine is partially depreciated and is written off for depreciation in the amount of €10,000.

Funds do not change, there are no costs. However, the net assets of the company change, since fixed assets are reduced by 10,000 €, but liabilities do not change. There is an expense. This business transaction affects the financial result of the enterprise and leads to a decrease in the balance sheet.

This business transaction changes both the financial assets and the net assets of the enterprise. Paying wages is both a cost and an expense.

The same distinctions as for costs and expenses apply to receipts and income:

Rice. 6. Distinction between receipts and income

Examples.

1. The fixed asset is sold at book value with payment by bank transfer.

This transaction increases financial assets and decreases fixed assets by the same amount. There is an exchange of assets, so there is no impact on the financial result. Therefore, we are talking about income, not income.

2. Own products are sold with payments via bank transfers.

We are talking about the arrival, as financial resources increase. The counter entry is made to the income account “Turover Income”, that is, there is income. A business transaction affects the financial result; the balance sheet increases.

3. The assets of the balance sheet reflect the fixed assets of own production.

Funds do not increase, therefore there is no income. Balance sheet assets increase, but liabilities do not change. The counter entry to the active account "Fixed assets" will be made to the income account "Other income and expenses".

Distinguishing costs and expenses

While expenses represent the total absorption of the value of a business's assets as accounted for in financial accounting, costs refer only to expenses incurred by the core activities of ongoing production processes. The difficulty of distinguishing between costs and expenses is due to their partial intertwining. There are expenses that cannot be included in the estimate as expenses, since they are in no way connected with the main production goal of the enterprise, or the reason for their occurrence lies outside the reporting period and therefore they should not be included in the current period, or these expenses come only in the form exceptions.

Rice. 7. Distinguishing costs and expenses

Expenses

The cost structure can be presented as follows:

Rice. 8. Expenses

The differences between target and neutral expenses are determined by three criteria:

Reducing costs during ongoing production processes,

I. Neutral expenses

Neutral expenses are not costs, therefore, they should not be taken into account when calculating costs. Cost-matching expenses, on the other hand, are targeted expenses, similar to core costs. The main ones are considered to be costs, the cost of which fully corresponds to the expenses taken into account in financial accounting.

Neutral expenses include:

Non-production expenses
Expenses of other periods
Extraordinary Expenses

Let's look at neutral costs in more detail.

a) Non-production expenses

If the expenses incurred are not related to the main production activities of the enterprise, they are said to be non-production expenses.

Losses from the sale of securities due to a fall in exchange rate,
Gifts or donations
Interest expenses,
Expenses for arrangement and maintenance of the land plot.

Donations, for example, represent expenses for the company, since the amount of donations reduces the company's liquid funds. Despite the fact that donations are made by the enterprise and paid for, they are clearly not part of the costs, since this process is not directly related to the main production activities of the enterprise.

b) Expenses of other periods

Expenses of other periods are understood as negative value flows, which, although caused by the main production activities of the enterprise, should not be attributed to the current period. They relate either to the past or only to the future reporting period (year). These expenses must be limited; in no case should they be taken into account in the expense account for the current year, but assigned to the period in which they arose.

Expenses of other periods include, for example:

Identified and additionally accrued taxes for past periods, additional payments for wages, payments under warranty obligations and commission expenses.
Subsequent contributions for past periods (for example, to a trade union, chamber of commerce and industry, etc.)

Expenses of other periods are also divided into:

Future expenses
Past expenses

For example, an entrepreneur pays €2,500 by bank transfer in December 2010 for the rent of a warehouse space for January 2011. The reason for these expenses relates to the future 2011. If this payment is taken into account as December costs, then their total amount for 2010 will be overestimated by 2,500 € and, accordingly, underestimated by the same amount in 2011. Simply put, the costs would be incorrectly assigned to another year, distorting the balance sheet and making it incomparable.

If an entrepreneur makes a payment in October 2011 for additionally accrued taxes for 2008, then this amount must be recorded in a separate account, since it is no longer possible to correct the reporting in 2008. These costs were incurred in the past period, so they cannot be taken into account in the 2011 cost account.

c) Extraordinary expenses.

Extraordinary expenses are understood as expenses that, although they arise as a result of economic activity, occur so irregularly that they cannot be classified as ordinary expenses accepted for accounting. Their inclusion in the cost account of the main production would make it difficult to compare costs over different billing periods and in comparison with other enterprises. Extraordinary expenses are expenses that arise, for example, when property, plant and equipment are sold at a price below their book value. Expenses that arise from fires, floods, and accidents are also considered emergency expenses.

Let's say a fire in 2010 severely damaged production equipment. The cost of its repair amounted to 100,000 €. These extraordinary expenses cannot affect the 2010 main production cost account as this event does not hopefully occur annually, therefore it is unusual for the production process and should not be included in the current cost account.

II. Target Spending

Target expenses are those that are received as part of normal business activities. These include current planned expenses; they do not contain non-production, emergency, or expenses of other periods.

If neutral expenses for the same period are subtracted from the total expenses incurred during a certain period, target expenses remain.

Part of the target expenses can be taken into account in production accounting directly as costs. They represent the main costs. Another part of the target costs - non-equivalent costs - are taken into account with deviating costs. They are also part of the calculation costs.

Costs

The composition of costs can be presented in the form of three components: basic, other (non-equivalent) and additional costs. As noted above, the main ones are considered to be costs, the cost of which fully corresponds to the expenses taken into account in financial accounting. Others are considered to be costs that are opposed to expenses, but at a different level. Incremental costs are costs that are not countered by any costs. Both other and additional costs are components of estimated (calculated) costs.

Rice. 1.9. Costs

Using estimated costs, the entrepreneur pursues the goal of increasing accounting accuracy. This is achieved by the fact that the cost of products includes the actual absorption of the cost of production assets, and periodically occurring damages are distributed evenly over billing periods.

Let us consider in more detail the content of the concepts “Nonequivalent and additional costs”.

Rice. 10. Classification of estimated costs

I. Additional costs

a) Estimated salary

The general director of a limited liability company, as well as members of the board of the joint-stock company, receive wages for their activities, which are taken into account in the expenses of the enterprise. In an individual enterprise or partnership, the entrepreneur does not receive direct compensation in the form of wages for his work, since there is no employment contract between him and his enterprise. An entrepreneur can only count on the profit achieved. The profit of the enterprise, taking into account deposits and withdrawals from a personal bank account, is considered as income. In a sole proprietorship or partnership, the entrepreneur's profit is taxed as income. Paying wages would reduce taxable income. In financial accounting, expenses in the form of business salaries are not recorded during the reporting year, since there are no actual payments.

The estimated salary of the entrepreneur must, however, be included in the cost of the main production in the form of opportunity costs. When calculating the level of entrepreneurial salaries, they are guided by the salaries accepted in the field for management employees at comparable enterprises. In a similar way, the salaries of the entrepreneur’s employees can be calculated.

b) Calculated rent

In individual enterprises and partnerships, the calculation takes into account the estimated costs of renting premises or buildings used for production purposes that are owned by the entrepreneur, as well as one or more participants. While joint stock companies can enter into rental agreements and take rental costs into account, reducing profits, this is not allowed in partnerships.

For example, an enterprise created in the legal form of an open trade partnership uses a warehouse owned by one of the partners to store purchased goods. If this business were to rent a similar property of the same size and in the same area, it would have to pay a rent of €30,000 per year. In our case, the company has an advantage in terms of costs compared to competitors who are forced to pay for warehouse rent. However, this advantage is not passed on to customers through a reduction in the price of stocked goods. In this case, actually unpaid rent is included in the cost of own production in the form of lost profits from rental, i.e. as additional costs. Using his own warehouse, the entrepreneur refuses rental income. When determining the level of rental costs for your own warehouse space, they are guided by the market rental value accepted in the area. In the above example it would be 30.000 €. Estimated rental costs are not taken into account in financial accounting, but must be taken into account when calculating the cost of products (services).

If an enterprise includes in the expense account the estimated depreciation of the building, including estimated interest on the provided borrowed capital, repair costs, insurance, land tax and other costs of maintaining the land plot, then the estimated costs of rent cannot be taken into account, since otherwise double counting them.

II. Non-equivalent costs

a. Estimated depreciation

Estimated depreciation aims to capture the actual decline in the value of fixed assets and is accounted for as an expense. The level of estimated depreciation should be determined as realistically as possible. Balance sheet depreciation, on the contrary, is carried out on the basis of the norms established by tax law. Often these rules provide tax advantages to enterprises due to the fact that during the first years of operation very high amounts of depreciation deductions are allowed and the service life of fixed assets is calculated to be much shorter. An example of this was the Berlin bailout law, according to which enterprises could write off fixed assets within three years, the actual life of which was several decades.

There are no instructions regulating the procedure for calculating depreciation. The level of estimated depreciation charges should be determined solely by production and economic criteria. This means that the basis of calculation should be based, for example, not on the cost of acquiring an asset, but on the replacement cost (the actual price at which exactly the same asset can be purchased after a certain period of time). In this case, you should focus not on those allowed by tax legislation, but on the actual service life.

If a machine with a 10-year service life, a purchase cost of 100,000 € and a replacement cost of 150,000 € produces only one product, then at the end of its service life it must be ensured that the same machine is purchased. This only happens when the company receives 150,000 € through estimated depreciation over 10 years of operation of the fixed asset. In this regard, they talk about the principle of preserving fixed capital, since the property of an enterprise is preserved only on the basis of an estimated write-off, which ensures the possibility of replacing fixed assets. If the machine were written off over 10 years at 10,000 € annually, then at the end of its useful life only 100,000 € of depreciation charges would be available, while the value of the machine would already be 150,000 €. The enterprise would be forced to fold.

Estimated depreciation can only affect the production result (production - costs), but not the overall result of the enterprise (income - expense).

b. Calculation interest

Interest is consideration (payment) for the capital provided. If an entrepreneur receives a loan from a bank to purchase fixed assets, he must pay interest to the bank. These interest on borrowed capital are considered in financial accounting as expenses that reduce taxable profit.

If an entrepreneur sells, for example, his securities belonging to his personal property and contributes the proceeds to his company to create his own capital, then he can rightfully also expect interest on his own capital, which corresponds to the level, for example, of the interest rate which could be obtained on the long-term capital market. However, the accrual of interest on equity capital occurs not in financial, but in production accounting through the use of calculated interest.

Let's imagine that two absolutely identical enterprises A and B differ only in the structure of their financing: Enterprise A is financed exclusively with its own capital, enterprise B - with borrowed funds. The latter pays interest on borrowed capital, which represents both costs and expenses. In fact, the interest paid on borrowed capital thus increases the cost of manufactured products. If enterprise A did not take into account the calculated interest on equity capital, the cost of its products would be lower than that of enterprise B. However, the calculated cost of products cannot depend on the capital structure of the enterprise.

c. Calculated risks

Any production activity is associated with risks and can lead to accidents and losses that cannot be foreseen by their size and time of occurrence. At the same time, it is necessary to distinguish general business risk from individual private risks.

Rice. eleven. Classification of calculated risks

While private risks relate only to individual areas of the enterprise, individual places where costs arise (sources of costs), and production functions, general business risk covers the entire enterprise and affects it much more strongly.

General business risks include, for example, risks that arise from the macroeconomic situation - economic downturn, sudden drop in demand, inflation, technical progress, etc.

Private risks include, for example, fires, thefts, accidents, bad accounts receivable, etc. Along with them, special risks arise from industry specifics, for example, loss of a ship, losses to mining enterprises from gas pollution or flooding, payments under warranty obligations, expenses for failed research and design work, etc.

Unlike general business risks, private risks do not directly affect the position of the entire enterprise and can be determined on the basis of experimental data or insurance payments. If insurance payments occur, they represent costs, expenses and expenses. In the absence of insurance, the total costs include uninsured calculated risks, so-called. "self-insurance".

Since accidents occur unforeseenly and irregularly, including them in the total costs of the period in which they occurred would lead to random fluctuations in the cost calculation. Therefore, expenses caused by accidents are taken into account as neutral expenses only in the profit and loss account of the period in which they are incurred. In the cost account, this absorption of value is taken into account using uniform calculated risk premiums.

Rice. 12. Scheme for separating costs and expenses

Distinction between income and output

The distinction between income and output is similar to the distinction between expenses and expenses.

Rice. 13. Distinction between income and output

Income

The differences between target and neutral income are determined by the following criteria:

Increase in value during current production processes,
Relation to the main activity of the enterprise and
Added to the billing period

Rice. 14. Income

Neutral income is not output and therefore should not be taken into account costs. Enterprise income corresponding to output, on the contrary, is target income.

Output

The composition of the workings can also be presented in the form of two components: main and calculated.

Rice. 15. Output

The main output is understood as the estimated increase in the value of production assets, the level of which fully corresponds to the income taken into account in financial accounting.

Estimated (calculated) output can include both non-equivalent and additional output.

It is customary to consider production as unequal if it is opposed by income, but at a different level. For example, production exceeds or does not reach the level of income corresponding to it due to an increase in product balances and self-made items reflected in the balance sheet assets, valued at cost, or a calculated increase in the cost of production factors to their market level, which exceeds acquisition costs.

Additional production is production that is not opposed by any income. For example, intangible assets of one’s own making recorded in assets, such as independently developed patents, business reputation, etc.

Accounting for associated costs

Costs arising at the enterprise are taken into account in financial accounting on the basis of documents. In this case, the purpose for which these costs are incurred is of decisive importance, since not all expenses taken into account in financial accounting represent costs.

Costs of third-party organizations that arise in the production sector from contractual relations must be taken into account in the calculation. For example, these include costs for repairs, maintenance, advertising, cleaning of the factory area, electricity, communications, cargo turnover, rent, insurance, transport, leasing, costs for patents and licenses, legal and tax advice.

Payments levied by the state in the form of fees for services provided by a municipal body (for example, for cleaning city streets) and contributions for the existence of public organizations (for example, mandatory contributions to the chamber of industry and commerce) must be included in the cost account if they are directly related to the main production activities.

Taxes must be checked for the nature of the costs, because they only represent costs when they are closely related to production. For example, trade tax, land tax, vehicle tax and taxes on consumer goods are considered costs in the form of production costs, but turnover tax is not. Also not included in the calculation are the so-called. personal taxes (for example, income tax or inheritance tax). Personal taxes are taxes that are levied on the income of individuals and legal entities. In individual enterprises and partnerships, personal taxes include income and church taxes, and in joint stock companies, corporate income tax. Retrospectively accrued additional tax payments cannot be taken into account in the expense account as neutral expenses of other periods.

Accounting methods

The source of data used in production accounting is the Profit and Loss Statement. It covers the general decrease in the value of property, respectively, the result of all economic activities for the reporting period, as well as expenses and income that are not related to the main production goal of the enterprise. The transition from the Profit and Loss Statement to the Cost Account is in practice carried out in two steps. First, neutral income and expenses are separated. The second step is addition and correction using calculated (calculation) costs.

Extraordinary expenses received from the Profit and Loss Statement are adjusted and taken into account as non-equivalent costs. Calculated additional costs cannot be taken from the Profit and Loss Statement, but supplement the Cost Account also in the form of non-equivalent costs.

The selection of data for the Cost Account from financial accounting can occur using both a single-circuit and a double-circuit accounting system. In a single-circuit system, financial and production accounting form a single block of accounting accounts, in which postings are made from the financial accounting account to the cost account and vice versa. The dual-circuit system is distinguished by the fact that financial and production accounting form their own and independent from each other contours of accounting accounts.

For industrial enterprises, a double-circuit system is preferable, since production accounting (class 9), on the one hand, and financial accounting (class 0-8), on the other hand, are separated more accurately than in a single-circuit system.

Within the framework of financial accounting (Circuit I), the overall result is determined through classes of accounts 5-8 in the profit and loss account by contrasting all production and non-production expenses and income (i.e., without dividing into neutral and target expenses and income).

In circuit II, costs and output are recorded, and the production (operational) result is determined. These two circuits are connected to each other through a demarcation account (account group 90/92), the main task of which is to localize neutral expenses and income, as well as to adjust costs.

The distinction is made either in the accounts or in the table. In practice, a tabular form (table of results) is preferable, so in the future a tabular representation of the procedure is adopted.

Rice. 16. Two contours of accounts of an industrial enterprise

Rice. 17. Results table

The table of results reflects in its structure a two-circuit system of separate financial and production accounting of the industrial chart of accounts. First, as in the profit and loss account, all expenses are transferred to circuit I on the left side, and the income that is in the classes of accounts 5, 6 and 7 or the profit and loss account is transferred to the right side. Contour I reflects the financial result of the enterprise. On the other side of the table there is circuit II, which takes from expenses and income the main costs and output with unequivalent and additional costs attributed to them, from which the production (operational) result is determined.

In the area of demarcation, non-production income and expenses, income and expenses of other periods, as well as extraordinary income and expenses are reflected and are designated as neutral. In addition, production costs accounted for in the Profit and Loss Statement (Form No. 2), for example, depreciation, expenses for raw materials and supplies, are entered in the Adjustment of the area of demarcation column. They are contrasted with calculated non-equivalent and additional costs. In the Adjustment column, no profit or loss is determined, but only the discrepancy between the accounting and production accounting data is revealed. This discrepancy, together with the amount of differentiation, forms a neutral result. If the production result is added to the neutral result, the result should be equal to the total result calculated in financial accounting.

Thus, the financial (general), neutral and production results presented in a visual form are interconnected and accessible for analysis. The production result provides information about whether the main activities of the enterprise were successful. By making adjustments in the area of delineation, it becomes known to what extent extraordinary, non-productive and outside of the reporting period processes influenced the final result, and to what extent the financial result is distorted due to political measures and given trade, legal and tax regulations.

Rice. 18. Calculation of financial, neutral and production results

Example: The profit and loss statement of the open trading company "Elektro OHG" contains the following data:
(price is indicated in Euro)

Determine neutral, operating and financial results, considering the following data in the results table:

The consumption of raw materials due to fluctuating prices must be taken into account at internal settlement prices, a total of 1,012,850 €.
The estimated write-off of fixed assets is calculated based on the replacement cost and amounts to 480,750 €.
Other expenses include non-production expenses of €116,450. Other income is exclusively non-productive and extraordinary.
The capital required by the company is 4,850,300 € and is paid with calculated interest of 9%.
The amount of 124,800 € should be taken into account as the calculated entrepreneurial salary.
The calculation risks of selling the company's products must be taken into account based on average data from previous years in the amount of 20,000 €.
In the Taxes article, only deductions taken into account in calculating the cost of products are taken into account.

Solution:

In the account of costs (in production accounting) of circuit II, those expenses and incomes that fully represent costs and output are first taken from circuit I of financial accounting. These include income from turnover and fixed assets of own production, reduction of balances of finished products, salaries, deductions for social needs, commission expenses, taxes, as well as part of other expenses.

Neutral expenses and income must be selected from financial accounting and transferred to the “Neutral expenses and income” column of the “Delimitation in FB” section. These include, for example, interest income, income from the sale of fixed assets, income from the dissolution of reserves, as well as other income and expenses in the amount of EUR 78,305 and EUR 116,450, respectively.

In the “Adjustment to BoP” section, the left column reflects “Recognized as costs” expenses from the Profit and Loss Statement (Form No. 2), which are opposed by the calculated costs in the right column. Costing costs include the estimated cost of consumed raw materials and supplies, estimated depreciation of fixed assets and claims, as well as interest expenses. Transferring expenses from Form No. 2 of the Profit and Loss Statement and contrasting them with estimated costs in the “Adjustment to BoP” section allows them not to be confused with neutral expenses.

In the cost account, the assessment of consumed raw materials and materials is carried out at internal settlement prices due to their fluctuations in the market. The estimated cost of raw materials and materials, which is taken into account in production accounting as costs (Circuit II), is 1,012,850 €. This amount is entered on the right side of the “Recognized as costs” column in the “BOP Adjustment” section. Material costs in the amount of €1,013,995 recorded in the Profit and Loss Statement are transferred to the left side of the “Recognized as costs” column in the “Adjustment to BoP” section. Now balance sheet costs and estimated costs are opposed to each other, and the difference in their values determines the deviation.

The estimated write-off (calculated depreciation) in the amount of €480,750 is reflected as an expense in the production accounting (Circuit II). At the same time, this amount is taken into account in the “Calculated costs” column of the “Adjustment to PB” section. The balance sheet write-off in the amount of 503,900 euros is transferred to the left side of the “Recognized expenses” column from the Profit and Loss Statement (Form No. 2) of the “Adjustment to BoP” section. Balance sheet write-off is contrasted with settlement write-off. The deviation is determined.

Similarly, in circuit II, calculation interest on the capital required by the enterprise (productive capital) in the amount of 9% of 4,850,300 euros = 436.527 euros is taken into account as costs and is credited to the right side of the column “Recognized as costs” in the section “Adjustment to the BoP. Interest taken into account in circuit I expenses on borrowed capital in the amount of 27,490 euros are transferred to the left side of the column “Recognized as expenses” from the Income Statement (Form No. 2) section “Adjustment to BoP.” Interest expenses on borrowed capital are contrasted with the calculated interest and the discrepancy is calculated.

In the same way, the deviation between the calculated production risks in the amount of 20,000 euros and write-offs of claims according to financial accounting data in the amount of 17,320 euros is determined.

Additional costs, such as the business salary of 124,800 euros, which are not counteracted by any expenses, are also included in the "Costs" column (Circuit II) and in the right-hand side of the "Estimated costs" column of the "BOP adjustment" section. The estimated entrepreneurial salary is not taken into account in the Profit and Loss Statement.

Literature:

Mirja Mumm, Kosten- und Leistungsrechnung, Leipzig 2008, ISBN 978-3-7908-1959-5.
Gunther Friedl, Christian Hofmann, Burkhard Pedell: Kostenrechnung. Eine entscheidungsorientierte Einfuhrung. Munchen 2010, ISBN 978-3-8006-3595-5.
Andreas Schmidt, Kostenrechnung: Grundlagen der Vollkosten-, Deckungsbeitrags- und Planungskostenrechnung sowie des Kostenmanagements. Stuttgart 2008, ISBN 978-3-17-020417-1.
Liane Buchholz, Ralf Gerhards: Internes Rechnungswesen: Kosten- und Leistungsrechnung, Betriebsstatistik und Planungsrechnung. Heidelberg 2009, ISBN 3790823422, 9783790823424.