Calculation of the stock rate. The article will discuss the calculation of the stock rate of various goods and materials: the stock rate of finished products, the stock rate of the material resource, the stock rate different types containers.
Consider several indicators that help manage the working capital of a manufacturing enterprise:
The rate of stocks of finished products in days of turnover Dn calculated by the formula:
Dn = (Tn * Dp) / (T0 + Tp-T1) or Dn = Tn / Tc
where Тн is the standard of finished goods stocks in physical or value terms;
Др - the number of working days in a given period;
T0 and T1 are the balances of finished products in the warehouse at the beginning and end of the period in kind or in value terms;
Тп is the volume of finished goods receipt for a given period in physical or value terms;
Тс - the average daily quantity of products shipped from the warehouse in physical or value terms.
The rate of stocks of material resources (total) in days App is determined by the sum of the following standards:
Dob = Dtrz + Dpz + Dtz + Dsz
where Dtrz is the time spent on the way of material resources paid by the enterprise (transport stock), days;
Дпз - time for unloading, delivery of materials to the warehouses of the enterprise, acceptance and storage, as well as the time for preparing materials for production ("preparatory stock"), days;
Дтз - time spent on material resources in the current stock, days;
Dsz - the time spent on material resources in the safety stock, days.
The norm of stocks of various types of containers Dtar (in days) defined as a weighted average:
Dtar = (ΣДti * Hti) / (ΣHti)
where Дti is the stock rate of the i-th type of container, days;
Hti - the average one-day consumption of the i-th type of container, rubles.
The norm of production stocks of materials, total Z at the enterprise is determined in physical and value terms by summing the following values:
З = Зт + Зп + Зс
where Зт - average value(rate) of the current stock of the material;
Зп - the rate of the preparatory stock of a given type of material. (Preparatory stock is associated with pre-production preparation of materials (cutting, drying, picking, sorting, etc.);
Зс - insurance (guarantee) stock of materials.
Power calculation formula
And in this case, the formula for calculating power takes the following form: power = work / time, or
where N is the power,
A - work,
t is time.
The unit of power is watt (1 watt). 1 W is the power at which 1 joule of work is done in 1 second. This unit is named after the English inventor J. Watt, who built the first steam machine... It is curious that Watt himself used a different unit of power - horsepower, and the formula for power in physics in the form in which we know it today was introduced later. The measurement of horsepower is still used today, for example, when talking about power. passenger car or a truck. One horsepower equals approximately 735.5 watts.
The use of power in physics
Power is essential characteristic any engine. Different motors develop completely different power outputs. It can be as many as hundredths of a kilowatt, for example, an electric razor engine, or millions of kilowatts, for example, a spacecraft booster engine. At different loads car engine produces different power to keep moving at the same speed. For example, with an increase in the mass of the load, the weight of the car increases, respectively, the friction force against the road surface increases, and in order to maintain the same speed as without a load, the engine will have to do a lot of work. Accordingly, the power generated by the engine will increase. The engine will consume more fuel.
Specific consumption of materials, its structure and analysis of its changes. Stock rationing
This is well known to all drivers. However, at high speed, the inertia of a moving vehicle also plays a significant role, which is the greater, the greater its mass. Experienced truck drivers find optimal combination speed with the gasoline consumed so that the car burns less fuel.
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Transport stock
Transport stock- the time spent on the paid material on the road. Transport stock is calculated as the number of days from the date of payment of the supplier's invoice to the date of arrival of the goods at the company's warehouse. If the contract provides for the shipment of materials after receiving money in the form of an advance payment, then the transport stock rate is equal to the time required to transfer money to the supplier's bank, plus the duration of the movement of the goods from the supplier to the consumer. If the supplier, having sent a payment request-order, ships the materials without waiting for the receipt of prepayment to his bank account, then the transport stock is calculated as follows: the time required for the supplier to prepare and send documents to the consumer and the time of travel of these documents by mail ( or electronic means of communication), as well as the time required to process documents and pay by the consumer. If the materials arrive at the consumer ahead of date payment of money for them, the transport stock is not established.
Example 1 ... The enterprise in Uzhgorod receives material V from an enterprise located in Lugansk. Load run by railroad is 14 days. The supplier began to prepare documents for the cargo (material V ) simultaneously with the shipment of the goods to the consumer. The time for the preparation and sending of documents by the supplier is 2 days, the time it takes for documents to travel by mail between cities is 5 days, the time required by the consumer for processing and payment is 2 days. Determine transport stock.
In this case, while the paid material is on the road, the time for the preparation and sending of documents by the supplier, the time the documents travel by mail between cities, the time required for the consumer to process and pay is not included. The transport stock is equal to:
Ttr= 14 - 2 - 5 - 2 = 5 days.
Input stock- the norm of the time required for acceptance, unloading, storage, analysis of the quality of raw materials and materials for each type (group). The input headroom is determined by timing these operations.
Preparatory stock- the time to prepare the material for its transfer to production. This element is taken into account only for those types (groups) of raw materials, materials that, after being received from suppliers, cannot be immediately put into production, but require certain preliminary preparation (natural aging of metal castings, drying, sorting, cleaning, straightening, etc. .). Preparatory stock is taken into account if the time for preparing the material for launching into production ( tprepare) exceeds the current warehouse stock and is equal to this excess.
Tpodgot = tprepare — Ttek(if tprepare > Ttek).
If tprepare is less than the current warehouse stock, then the preparatory stock is not set (if tprepare < Ttek, then Tpodgot = 0).
Example 2 .
Methods for calculating the stock rate
Current warehouse stock of the material A is 18 days. Time to prepare for the launch of the material A in production is equal to 21 days. Determine the preparatory stock in days.
Preparatory stock is taken into account because the lead time for the material A in production exceeds the rate of the current warehouse stock ( tprepare > Ttek). Determine the preparatory stock, days:
Tpodgot = tprepare — Ttek = 21 – 18 = 3.
Example 3 ... Current warehouse stock of the material B is 16 days. Time to prepare the material B to production - 10 days. Determine the preparatory stock in days.
Time to prepare the material B into production does not exceed the rate of the current warehouse stock (tprepare < Ttek,). The preparatory stock rate is not established ( Tpodgot = 0).
Stock Level Rationing - Budgeting Guide
In short: Retail sales are total revenues commercial enterprise for the analyzed period. It represents the total amount of funds received in the course of the sale of goods. Sales data must be taken from accounting documents. When analyzing the turnover, one determines its dynamics in current and comparable prices, and also examines the structure of the indicator in the context of product categories. The ultimate goal of the study is to establish the reasons for the change in turnover and revise product groups.
In detail
In any trade organization, it is important economic indicator is the turnover. This is the aggregate value of goods sold and profits earned. The indicator is expressed in monetary terms, regardless of the payment option (cash, bank transfer) and the category of the buyer (individuals and legal entities).
In simple words: turnover - the amount of money received from buyers for a certain period.
This is the most important indicator of the efficiency of a trading enterprise, which is involved in determining other parameters and coefficients.
Economic meaning
The activity of any retail trade organization is aimed at selling goods, where the firm acts as an intermediary to bring material goods to the end customer. End consumers, acquiring values, create the main cash flows companies and bring them maximum income. The amount of money received from buyers forms the turnover. And the more this value, the better: every company seeks to increase it.
Calculation formula
Calculate the turnover according to different formulas. The simplest one looks like this:
- C - price;
- K is the amount.
However, in practice, this method of calculation is used extremely rarely. Exception: trade organizations and individual entrepreneurs offering a narrow range of products.
Revenue data is not calculated using formulas, but is taken from documents. The sources are:
- accounting accounts;
- primary documents;
- statistical reporting.
You can get the data on the basis of cash statements and bank statements. In accounting, the proceeds from the sale of goods for cash are recorded using the entry: Dt 50 Kt 46.
Data are taken for a year, quarter, month.
Retail turnover is calculated as the amount of revenue for each day of the reporting period and the difference between the amount of funds on accounts and at the cash desk at the beginning and end of the day:
- DNKD - cash at the cash desk at the end of the working day;
- DSKD - money in accounts at the end of the working day;
- DNND - cash at the cash desk at the beginning of the working day;
- DSND - money in accounts at the beginning of the working day.
In this case, only those funds are taken into account that are received as payment for goods.
The store may also offer the customer other payment methods, such as installments or loans. These funds are also included in the turnover.
Indicator analysis
Why analyze retail sales? This must be done in order to:
- track the dynamics in comparison with previous periods;
- carry out factor analysis;
- determine the structure of trade;
- draw conclusions about the validity of the planned values;
- check the implementation of the plan;
- determine the size of the break-even sales volume.
Thus, the analysis of the indicator is multifaceted. It is also important to pay attention to its structure. This will allow you to understand which positions bring the maximum income, and which ones are unprofitable and require a revision of the work with these goods.
Analyze the turnover according to the following scheme:
- compare the plan and the fact, identify the reasons for the non-fulfillment of the plan (if necessary);
- track dynamics;
- analyze the composition of trade (by buyers, forms of payment, service);
- analyze the structure of goods turnover (calculate what share of each group in the total volume);
- factor analysis is carried out.
The dynamics are calculated at current and comparable prices. Trade turnover at current prices is the aggregate value of the sale of goods. If we subtract from this value the size by which the prices have grown, then we get the turnover in comparable (conditionally constant) prices.
The dynamics of the growth of commodity turnover in current prices is calculated by the formula:
- TTTs OG - t / o of the reporting year in current prices;
- TPG - t / o last year.
The essence of the method of calculating in comparable prices is to ignore the factor of growth in value due to inflation, and to obtain real data on changes in sales and revenues. The calculation formula will look like this:
- TSCOG - turnover of the reporting year in current prices;
- TPG - last year's turnover.
In a situation where a turnover plan was drawn up, and prices changed in the reporting period, the price index is used. Its formula looks like this:
- Ts1 - price in the reporting period;
- Ts0 - price in the base period (taken as 100%).
When analyzing turnover, it is important to understand what socio-economic phenomena can affect it. The indicator changes depending on:
- demand- the higher the demand for products in the market, the better they will buy them;
- suggestions- great competition requires maintaining a certain level of service and prices;
- pricing policy- the higher the price of goods, the more buyers will pay;
- taxes- the amount of VAT and excise taxes is included in the price of the goods;
- cost- the more expensive the goods are from the supplier, the higher the cost of the purchase will be;
- inflation- over time, prices rise, it is important to take this into account when forecasting the volume of sales.
Let's consider what the decline and growth of the indicator over the past 2 years can indicate.
Calculation example
The calculation of the indicator and the dynamics of its change is one of the main tasks of the economist of any trade enterprise. For example, let's analyze the indicator of a conditional enterprise, the results are presented in tabular form (download in Excel).
|
T / o structure |
Dynamics of t / o in action prices |
Price index |
T / o in comp. prices |
Dynamics of t / o in comp. prices |
||||
|---|---|---|---|---|---|---|---|---|
|
Food |
||||||||
|
Cosmetics |
||||||||
Based on these calculations, the following conclusions can be drawn:
- at current prices, there is an increase in trade in all categories - food, toys and cosmetics;
- in comparable prices, the growth is only in the categories of food (by 3.99%) and toys (by 9.2%). In cosmetics, sales fell by 6.4%.
Thus, the growth in the turnover of cosmetic products in 2017 was achieved only due to the increase in prices, in fact, the volume of sales decreased. But in general, the dynamics are positive in all categories.
Summary
Trade turnover is the most important indicator characterizing the activities of any trade organization. It is important not just to know its meaning (in itself it will not say anything), but to apply it to analyze dynamics and structure. Once it is established that there have been changes, it is necessary to find their reasons. Based on the results of the analysis, conclusions are drawn about the prospects for the growth of trade in future periods and the need to change its structure.
Questions and answers on the topic
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Consumption rates working capital are developed directly at enterprises, taking into account the specific conditions of their work, i.e. taken into account:
remoteness of suppliers from ATP;
supply conditions stipulated in contracts;
frequency, uniformity and completeness of supplies;
the sizes of the supplied batches;
transportation speed;
the regularity of the transport that delivers material values;
system and form of payments;
speed of workflow, etc.
Working capital rates in days for purchased inventories include the time:
Finding material assets on the way (transport stock);
Unloading, storage and preparation of materials for production (technological stock);
Stay of material values in the form of a current stock;
Stay in the form of an insurance (guarantee) stock.
Thus, general norm stock of material resources consists of transport, technological, current and insurance stocks.
Transport stock - is created in case of great remoteness of the supplier of material assets from this ATP. It covers the period from the date of payment of the invoice of the supplier of materials until the arrival of the goods at the recipient's warehouse.
Transport stock arises at enterprises in cases where their remoteness from suppliers is significant and payment for material values is made before entering the warehouse. If the delivery time is less than or equal to the time required to pay the invoice, then no transport stock is created.
Technological stock at the enterprise is created in the event that the incoming inventory requires preprocessing, laboratory analysis, preparation for production, etc. For example, when standardizing a stock of diesel fuel, time is set aside for sludge to separate excess impurities.
Time spent on acceptance, unloading, sorting, warehousing, as well as laboratory analysis.
Current stock is created to ensure the continuity of production in the period between two successive deliveries of material resources. It occupies the most significant place among industrial stocks, is systematically spent on production and is regularly restored due to planned deliveries.
The current stock is calculated based on daily consumption rates and the time between successive deliveries. The duration or interval between two successive deliveries is established either on the basis of contracts with suppliers, or according to the reported inventory data on the quantity and frequency of goods receipts.
The value of the current stock can be determined by the formula:
Ztek = a Tp,
where a is the average daily material consumption;
Тп - weighted average interval between deliveries, days.
For large volumes of deliveries with an interval of more than five days, the current stock is created in the amount of 50% of the weighted average volume between two adjacent deliveries.
With a high frequency of supplies of materials, with a small number of suppliers of a certain group of materials, as well as for supplies of materials at short intervals, the current stock can be taken equal to the requirements of materials for this interval, i.e. in the amount up to the full interval between deliveries.
Insurance (guarantee) stock is created to ensure a continuous production process in the event that the current stock is used up and the delivery of the next batch of material is late, as well as when the demand for materials in production increases due to overfulfillment of planned targets, i.e. to guarantee against possible supply interruptions.
The safety stock of materials must ensure the normal production process of the enterprise for the time required for urgent delivery materials from suppliers. In road transport, the safety stock rate is set at 50% of the current stock. In case of partial use of the safety stock, it must be replenished from the next regular delivery batch to the calculated value. The safety stock is determined by the formula:
Zstr = a Tc,
where Tc is the recovery time of the safety stock, days.
Thus, the stock rate for individual elements of circulating assets consists of the current, technological, transport and insurance stocks.
In addition to current and safety stocks, seasonal safety stocks can be created for winter period or during the autumn thaw. Seasonal stocks are calculated based on the indicators of the average daily consumption of materials and the duration of the period during which it is assumed that the delivery of one or another type of material assets is terminated. If there is a significant seasonal stock of materials, the current stock is usually not created.
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Norms current stocks are determined by the norms of their daily consumption and the intervals between deliveries.
The rate of the current stock is taken, as a rule, equal to half of the average interval between two successive deliveries. If the delivery frequency is less than 5 days, the current stock rate can be assumed to be equal to the delivery interval.
The current stock rate is usually set at the rate of 0 5 the interval between deliveries. Under these conditions, the task of rationing the current stock is to determine the most rational batch size.
The rate of the current stock in days is determined by dividing the weighted average of the current stock in physical terms by the average daily consumption in the analyzed year. The preparatory stock is set depending on the requirements for the preparation of materials for work.
The rate of the current stock is taken equal to half of its maximum value.
The current stock rate ranges from the maximum level to zero. The period of circulation of the current stock from the maximum to zero is equal to the delivery interval. The maximum level of the current stock corresponds to the maximum size of the delivery lot, and the minimum can be conventionally assumed to be zero.
The current stock rate is determined based on the estimated interval between successive deliveries of the standardized material. The safety stock is determined based on an analysis of specific supply conditions and possible violations regularity of deliveries. The rate will prepare, the stock is determined by the corresponding technological. The total standard of production, stocks should be linked to the financial.
The current stock rate is set no more than 90 days, and upon receipt of materials from local suppliers - 30 days.
The current stock rate is usually set at a rate of 0 5 the interval between deliveries.
An example of calculating the rate of the current stock ia materials that are not received systematically.
The production stock rates are formed as the sum of three components: the current stock rate, the preparatory stock and the insurance stock.
The norms of insurance stocks are accepted (for transit deliveries) within the limits of the norms of current stocks, but not more than 15 days. If the norms of current stocks do not exceed 4 days, safety stocks are usually set in an increased amount.
For example, if the interval between receipts of material assets is 40 days, then the rate of the current stock to be included in the rate of working capital will be determined at 20 days (40: 2), unless the rate is equal to the whole interval or approaches it.
For materials of mass consumption, which are received systematically, and are launched into production in large batches, the current stock rate is equal to half the sum of the intervals of receipt and consumption.
The safety stock rate is set for each type (group) of materials within 30 - 50% of the current stock rate, depending on the frequency of deliveries, the number and distance of suppliers, the type of transport used, the possibility of quick replenishment of stocks and other factors. In some cases, this rate can be increased to the rate of the current stock.
The balance sheet dates are used to calculate the average balance for the year. It is cleared of excess slow-moving stocks. And we will find out the net residue.
Stock rate = value of the average balance / one day consumption of raw materials.
This is a simplified formula.
2. Through the supplied delivery.
Atypical deliveries are excluded from the total volume of receipts in kind.
Refined receipt value / number of typical deliveries =average delivery value.
Total receipts / average supply =number of deliveries given.
Example: The total volume of supplies - 2240 tons
Number of deliveries - 22
atypical: - large - 1 (320 tons);
Small - 2 (77 tons).
2. If unique types of raw materials are used in production, as well as with a delivery interval of 5 days or less, if the transport connection with the supplier turns out to be unreliable, then the safety stock may be more than half of the current stock rate (up to 100%).
III Time for acceptance, storage, control and analysis
There are technological standards for the implementation of these processes. If they are not there, then the calculation is made by timing such works. Such work can be performed in parallel.
IV Technological stock
It is taken into account in the composition of the norms for production stocks when it comes to the preparation of materials for production (for the production of furniture, wood must be air-dried for about 2 years).
Funds for norms by material group = obtained standards / daily consumption.
The calculation is carried out in tables.
Group of standardized raw materials (materials). Steel hk (cold rolled)
|
naim-e mat-la (grade, size, type) |
one-day consumption |
delivery interval |
current stock |
fear stock |
unloading, warehouse |
input control and analysis |
technol stock |
total daily rate |
standard Vol. Wed-in |
|||
|
Group total |
Z = Sgr / one day supply
It takes into account transport stock for all groups Vol. C. or in separate groups (materials will be located outside the enterprise).
To count in days transport stock rate, the average value of inventory balances in transit by balance sheet items is determined.
Transport stock rate = average value of inventory residues / homogeneous actual consumption raw materials and materials in general for period in which the rate is calculated
It is advisable in this table to give the maximum and minimum values of stocks for each specific position, since it is important for us to effectively manage stocks. The minimum value is the calculated rate, increased by the second half of the delivery interval.
The frequency of such a calculation is 3-5 years, but the norms and standards are updated annually. C. based on the conditions of production and supply (there is a new assortment, suppliers, transport conditions, consumption rates, etc.).
In addition, production uses auxiliary materials... If there are a significant number of them, then the calculation of the stock rate is made as for the main ones. If their number is insignificant, then the calculation is made by a simplified method (using the value of the average residuals).
1.Fuel stock regulation (solid, liquid), then by the direct counting method. If the main gas, then the norms and standards for fuel are not calculated.
2. Spare parts - the rate is set per 1 million of the value of fixed assets.
3. IBE ... IBEs are divided into several groups:
general purpose tool and fixtures;
household inventory;
overalls and footwear;
special tools and equipment;
industrial packaging.
1. The tool that is in operation and in stock is taken into account. In stock - the calculation of the rate is carried out by the direct account method. In operation, the calculation is carried out separately:
tools in the workplace;
tool in the shop dispensing pantries.
Determination of the standard for households. inventory is carried out in 2 groups:
office;
According to the office, the need is determined on the basis of the number of personnel and its standard supply with this inventory.
By household - by the number of residents in the hostel and by the set of inventory for 1 resident.
By special the need is determined by the direct counting method.
For production inventory - based on the required set of inventory and its cost.
Determination of the need for working capital invested in work in progress.
Unfinished production - products at various stages of production. The need for it must be determined in order to ensure a uniform, uninterrupted delivery of products to the warehouse.
The amount of work in progress depends on:
organization of production
volume of production
structure of products
the nature of the products.
The standard for unfinished production is calculated by groups and types of products for each production department. If the assortment is very wide, then the standard is determined for the main part of the product (70-80% of the total volume).
H = O * T * K, where T * K is the norm,
О - one-day costs according to the estimated production costs. If it is seasonal, then the quarter with the lowest production volume is taken into account, if it is non-seasonal, then the 4th quarter. In the estimate, the line “Costs for gross production” is taken.
T is the duration of the production cycle in days.
K is the rate of increase in costs in work in progress.
Т - reflects the residence time of products in work in progress and characterizes the time from the first technological operation to the complete manufacture of products. This time includes:
technological stock - the time of direct processing of products;
transport stock - the time the products stay at the machine before and after processing;
circulating stock - the time spent by parts between individual operations due to different rates of equipment operation;
safety stock - in case of an unforeseen stop in the production process.
In the case of a wide range of products, the average duration of the production cycle is calculated - a weighted average based on specific gravity each type of product in the total output and the duration of the production cycle for each product.
T = (30 * 10 + 30 * 8 + 30 * 6 + 10 * 12) / 100 = 8.4 days.
Ratio of cost escalation.
TO- its definition is necessary, since funds are invested in unfinished production gradually, day by day. cycle, and not all of their amount is in production during the entire production. cycle.
The following options are possible:
costs increase evenly over the days of the production cycle.
costs increase unevenly over the days of the production cycle.
One-time costs - carried out at the beginning of the production cycle (usually mat. Costs).
Increasing costs: salary, depreciation, overhead costs.
TO reflects the attitude of the production-in-progress production to the planned production of the product.
In practice, k is defined in different ways (for a uniform and uneven increase in costs).
for uniform - K = (З п + 0.5З о) / С
З п - initial costs incurred in 1 day of production. cycle.
З о - all subsequent costs included in the production s / s of the product.
C - manuf. s / s product.
for uneven - K = (Z p * T + Z 1 * B 1 + Z 2 * B 2 + ... + 0.5 Z p * T) / (C * T)
З п - costs in 1 day of production. cycle.
З 1,2, ... - one-time costs at separate stages of production.
In 1.2, .. - the time from the moment of one-time costs to the complete manufacture of the product.
З р - costs carried out evenly throughout the entire production cycle.
С - production cost.
T is the duration of the production cycle.
All standards for the departments of the enterprise are added up and the total standard for work in progress is calculated.
Rationing under the item "Deferred expenses"
This includes the costs of preparing new types of production and the release of new products;
mining preparation costs
subscription costs for periodicals.
R b.p. = P n + P NS + P with
R n - prepaid expenses at the beginning of the plan. period by bukh. balance or expected performance.
R NS - expenses of future periods in the planned year.
R with- deferred expenses that are supposed to be written off to the cost of production.
Rationing according to the article "Finished products"
These are fully finished production and delivered to the warehouse products. The transition of working capital from the stage of production to the stage of circulation.
Reasons for rationing:
the company must carry out certain warehouse, transport and settlement operations for finished products;
to regulate the shipment of products, it is necessary to select products in batches of the appropriate assortment, accumulate batches to the appropriate size, time for packing, loading, transportation, processing settlement documents and submitting them to the bank.
H = O * D, where
О - one-day costs according to the estimated production costs under the item “Production cost” for the corresponding quarter.
D - stock rate in days, weighted average based on stock rates for certain types of products and their share in the total cost of finished products.
The time spent by products in the warehouse is measured from the moment the finished product arrives at the warehouse until it is shipped to the buyer. This time is influenced by:
transportation conditions;
picking conditions;
packing methods.
After calculating the private standards for working capital, the aggregate standard for the enterprise is calculated.
The calculation of the cumulative standard can be shown in the following table:
|
Negotiable funds |
Standard |
Costs for 4 sq. |
stock rate |
standard per kg. |
increase (+), reduction (-) standard |
|
|
productive reserves | ||||||
|
unfinished production | ||||||
|
finished products | ||||||
The company determines the increase or decrease in all items of working capital.
If an increase is planned, then it is necessary to find sources of coverage for this increase.
If there is a decrease in working capital in the planned year, then the company can use them for other needs.
Lack (surplus) of own circulating assets is determined by comparing the availability of circulating assets for bukh. balance sheet with the aggregate working capital ratio as of the corresponding reporting date. If the actual availability is less than the standard, then the deficiency, on the contrary, is a surplus.
The surplus of working capital serves as a source of coverage for the increase in the standard in the planned year.
Reasons for the lack of working capital:
Dependent on the activities of the enterprise - failure to ensure the safety of its own circulating assets; shortfall in profit; work at a loss.
Enterprises independent of the activity: inflation, non-payment crisis, production decline, etc.
IBPs are standardized depending on where they are located:
In stock - the standard is calculated using the direct account method;
In production.
The peculiarity of the rationing of liquid raw materials is that in the containers where these raw materials are stored, there is always a non-decreasing supply of raw materials.
The peculiarity of fuel rationing lies in the fact that all fuel that is distilled through pipelines is not subject to rationing. Only solid fuels are rated.
The rate of working capital in inventories includes the following elements:
The time spent by the company paid materials on the way ( transport stock), days;
Time for acceptance, unloading, sorting, storage and preparation for production ( preparatory or technological stock), days;
The time spent in the warehouse in the form of a shift, daily and similar stock ( current stock), days;
The time spent in the warehouse in the form of a guarantee stock ( safety stock), days
Production stock rate(Н пз) can be determined by the formula
where Q cy т - average daily consumption of materials (consumption rate);
N TR - transport stock rate, days;
N ПЗ - the rate of the preparatory (technological) stock, days;
N T З - current stock rate, days;
N ctp - safety stock rate, days.
Average daily consumption raw materials, basic materials, purchased products and semi-finished products are calculated by groups, and in each group they are distinguished the most important species, which make up approximately 80% of the total value of material assets of this group.
Data for calculating the average daily consumption of material resources are given in table. 4.
The average daily consumption of material resources is calculated by dividing the sum of all planned annual expenditures of raw materials, basic materials, purchased products and semi-finished products (972 million rubles) by the number of working days per year (360 days conventionally), i.e. P = 972/360 = 2700 rubles.
Transport stock rate calculated by the direct account method or analytical method... The direct counting method is used with a narrow range of consumable material resources coming from a limited number of suppliers. In this case, according to the results of the previous period, the average duration of the cargo run from the supplier to the consumer is determined, which is the norm of the transport stock. With a large number of suppliers and a wide range of consumable material resources, the transport stock rate is determined by an analytical method based on the rate of the previous period.
Preparatory stock rate. A preparatory (technological) stock is created in cases where the incoming material assets do not meet the requirements of the technological process and undergo appropriate processing before being put into production. The technological stock is calculated as the product of the technological efficiency of the Ktech material by the amount of stocks (current, insurance and transport):
TechZ = (TZ + SZ + TZ) Ktech.
The coefficient of manufacturability of the material is established by a commission, which includes representatives of suppliers and consumers.
Table 4
Calculation of the average daily consumption of materials
Current stock rate. The current (warehouse) stock is a constant stock of materials that are fully prepared for launching into production. It is designed to ensure uninterrupted production activities of the enterprise. The amount of this stock depends on the frequency (interval) of deliveries of this type of materials. Half of the weighted average interval between deliveries is taken as the rate of the current stock.
Safety stock rate. An insurance (guarantee) stock of materials is created in case of violation of the terms or volume of supplies, upon receipt of low-quality or incomplete materials. The safety stock rate is usually set at 50% of the current stock rate.
Example calculation of the standard of working capital in inventories is shown in table 5.
Table 5
An example of calculating the standard of working capital in inventories
Rationing of working capital in work in progress
Working capital in work in progress is advanced to create cyclic, circulating and insurance reserves, ensuring the smooth running of the production process in workshops and on sites. In physical terms, the work-in-progress consists of the required amount parts, assemblies and semi-finished products at and between workplaces. The size of the work in progress is determined by the following factors:
· Volume of products;
· Duration of the production cycle;
The growth rate of costs (product readiness) in
work in progress.
Production volume affects the size of work in progress through the amount of one-day production, calculated at cost. The volume of production is determined based on existing customer orders and sales forecasts.
The duration of the production cycle determines the length of time that funds are in work in progress (stock rate in days). The production cycle is measured in calendar units of time (days, hours, minutes) and contains the following elements; working period, natural processes, breaks. The composition and relationship between the individual elements of the production cycle characterize its structure.
Increase in costs(Knz) characterizes the level of product readiness as part of work in progress. The need to calculate the growth rate of costs is due to the fact that costs in work in progress are carried out in different time... Usually they are divided into one-time and other costs. One-time costs include the consumption of raw materials, basic materials, semi-finished products. Other costs ( wage, depreciation charges, overheads, etc.) increase gradually throughout the cycle. The coefficient is calculated as the ratio of the cost of work in progress to the planned cost of the product and takes into account the duration of the production cycle. With an uneven increase in costs, use the formula:
where Zi is the cost of i-th period time on a cumulative basis (i = 1, 2, ..., n);
C is the planned cost of the product;
T is the duration of the complete production cycle of the product in calendar time units (days, weeks, months).
Example. Production cost - 1000 rubles. The duration of the production cycle is 4 days. Costs on the 1st day - 300 rubles, on the 2nd day - 300 rubles, on the 3rd day - 200 rubles, on the 4th day - 200 rubles. Determine the cost escalation factor.
Working capital rate in work in progress is calculated for the enterprise as a whole or for divisions with subsequent summation. To do this, use the formula:
where Nнп is the rate of working capital in work in progress for the enterprise as a whole;
Ti - the duration of the production cycle of a product or department;
Ki is the rate of increase in the costs of a product or department;
n is the number of product groups, departments.
Working capital ratio of work in progress calculated by the formula:
where С / Т is the rate of one-day production at the planned cost;
WITH- full cost manufactured products;
T - number calendar days in the period.
Example. We use the data of the previous example from the calculation of the rate of working capital in work in progress.
