Economic
sciences / 7. Account and audit
R. Abdullina-senior
teacher
A.
Kuanyshbayev-student of the specialty "Account and Audit"
Kostanaysky state university of A. Baytursynov,
Kazakhstan
Analysis
of profitability of production of finished goods
The analysis of
profitability shows the sales level necessary for a covering of all expenses
for production at this scale an arbitrariness 1ва the Analysis of profitability defines a point in which the means
obtained from sales, becomes enough for implementation of all liabilities.
In other words the
Volume of profitability shows value at which the profit is equal to zero (the
income are equal to expenses).
Profitable Sales
volume = А/В;
And - constant
expenses,
In - a share of
gross profit in sales volume which is equal to value: the price for unit -
variable costs of unit.
Complexity consists
in definition of variables on 1 unit of production as release several products
is carried out at once. For this purpose we will determine the relative size of
gross profit percentage of the volume of realization of production.
The difference
between the actual sales volume and sales volume in a point of profitability is
called as a safety margin the Margin of safety shows as far as the realization
volume before the firm will suffer losses can be reduced.
In the concept
"expenses" reduction of assets (materials, money) or the increase in
the obligation (is more often all than accounts payable), connected joins with
emergence of costs of production. "the asset is determined by accounting
Standards as the resource controlled by the subject, as result of the previous
events and from which obtaining the income in the future is expected.
It isn't necessary
to identify the concept "expenses" and "expenses" fully.
"Expenses" are the articles of expenses relating to the current
registration period. Expenses represent the used resource for obtaining the
income during the current period. "Expenses" according to Standards
of accounting represent income reduction for the reporting period in the form
of leaving or use of assets, and also emergence of the obligations leading to
reduction of the capital, other than capital distribution between participants
(founders).
Costs of the
enterprise of production and production realization in a monetary form make
product cost.
The prerequisite to
implementation of dynamic control of prime cost is that "Management of
manufacturing enterprise" can be carried out by means of a configuration
monitoring of a factor cost on all types of products. It is based on use of
standards of expenses of resources on a unit of production (set in the
corresponding specifications) and can be coordinated to changes of their
prices. Besides, data on expenses can be coordinated to budget articles
therefore can the operating control of its execution is carried out. On the
basis of this information there is possible an operational assessment of cost
of release with any extent of specification and monitoring of level of standard
costs by data about the actual release. At change of cost of resources or
change of specifications recalculation of planned (expected) cost of the
release, based on standards of resource intensity of products, taking into
account actually made production and level of the current stocks of each type
of resources can be made. It creates prerequisites for expeditious updating of
output plans and/or coordination of the prices with her consumers in case the
forecast shows essential decrease е to profitability
of planned release because of the change in price for consumed resources.
Thus, realized in a
configuration "Management of manufacturing enterprise" systems of
programs "1C: The enterprise 8.0" opportunities create prerequisites
not only for an operating control of prime cost, but also for management of the
range and its adjustments in the conditions of possible deviations of actual
cost from the planned.
Today the
information systems providing not only possibility of an exchange and data
storage, management are necessary for effective business by them, but also
opportunity to analyze them on various cuts, capable to organize information
streams and to build business processes so that to provide the maximum
synergetic effect. The most widespread software product which allows to solve
problems of automation of management of the organization, has a wide range of
functionality and an optimum ratio of the price and quality, the Galaxy system
is.
Thus, as a result
of introduction of systems of automation managers of the organization have a
possibility of fast access to registration information in necessary cuts that
gives significant help in adoption of administrative decisions. Besides,
reliability of results of the account, control of production expenses
increases, work on прове6дению the prime cost analysis qualitatively improves, time
for obtaining the summary reporting and for search of necessary primary
information on expenses is considerably reduced. Expenses of working hours at
the staff of accounts department decrease, the part of resources is released
for analytical work.
The correct
calculation of product cost is important: the account is better organized, the
calculation methods are more perfect, the it is easier to reveal reserves of
decrease in product cost by means of the analysis. At the enterprises three
main methods of calculation of prime cost and the accounting of expenses for
production are applied: job order, poperedelny and standard.
Product cost in
this case is equal to marginal expenses. However in practice implementation of
activity of the enterprise inevitably requires long-term attraction of
resources in production, marketing, sale, service therefore in spite of the
fact that according to calculations equality of marginal expenses and the
income brings in the maximum income, application of a method of a
direkt-kosting effectively only under certain conditions. First, a factor cost
at the enterprise has to make the most part of expenses. Secondly, it has to
issue the narrow list of production (one-two look, for each of which is
required almost equal fixed expenses). If the enterprise doesn't meet the
similar requirements, indicators of prime cost will be inevitably distorted:
the underestimated margin on limited-edition production and overestimated on
business lot, lower indicators of the income in the financial account in
comparison administrative, seeming high profitability of technologically
difficult and innovative products in comparison with the simple. Therefore, for
the solution of the main objectives of management accounting to apply constants
and variable indicators inefficiently.
As, steps to
division of financial and management accounting and creation on this basis of
the general production accounts department are taken. The general production
accounts department, solves a problem of formation of a financial position of
the organization, calculation of the end results of made production. The
production accounts department forms information and analytical base of the
enterprise, operates a production activity of divisions, calculates product
cost, works, services. Accounts of administrative accounts department are
intended for synthesis of information on processes of formation of production
expenses, the cost of finished goods, and also processes of its sale.
Literature:
1 . Ahrens E.A.
Lobbek Dzh. To. Audit, M: Finance and statistics, 2009
2 . Bernstein L.A.
Analysis of financial statements, M: Finance and statistics, 2009
3 . Dyusembayev
K.Sh. Audit and analysis of financial statements, And: Karzhy-karazhat, 1998
4 . Nurpeisov E.O.
Nurpeisov of E. IFRS in Kazakhstan: the principles and applications//Alma-Ata -
Lem - 2014