At this stage of financial planning, the method of economic analysis is applied. It allows you to determine the degree of implementation of planned indicators for the past period by comparing them with actual data. At the same time, the emphasis is on identifying reserves for increasing income, determining measures to improve the efficiency of using financial resources, and calculating the expected fulfillment of the plan.
As part of financial planning, the following types of economic analysis are used:
horizontal analysis, which compares the current performance of the plan with the performance for past period, as well as planned indicators with actual ones;
· vertical analysis, as a result of which the structure of the plan, the share of individual indicators in the final indicator and their impact on the overall results are determined; Finance”, A.G. Gryaznova, E.V. Markina, Moscow, Publishing House
trend analysis carried out in order to identify trends in the dynamics financial indicators for a number of years (on the basis of a retrospective analysis, it is possible to predict financial indicators for the future);
· factor analysis, which is to identify the influence individual factors on financial performance.
At this stage of financial planning, economic analysis
allows you to: identify the factors and causes that influenced the implementation planned assignments in the previous and current years, as well as reserves for the growth of financial resources; substantiate the main parameters financial plan; identify shortcomings in the work of financial management bodies in the course of drawing up and executing financial plans, prepare proposals for their elimination.
Calculation of planned indicators
At this stage of financial planning, the calculation of planned indicators is carried out - numerical values expressing specific tasks for the formation and use of financial resources. They are divided into approved, i.e. obligatory for all, and calculated, used to substantiate and link planned targets.
The calculation of indicators is based on the definition of business conditions in the planning period and the corresponding financial objectives; involves the development of several options for indicators of the financial plan and the choice of the best option, the adjustment of financial indicators in conjunction with the indicators of other plans and forecasts.
The reality of indicators of financial plans largely depends on the choice of financial planning methods, their combination, taking into account the specifics of each. The use of several methods in the process of financial planning at the same time is explained by the versatility of this process, the complex tasks to be solved, its dependence on the nature and methods of developing forecasts of socio-economic development, business plans. Finance”, A.G. Gryaznova, E.V. Markina, Moscow, Publishing House
"Finance and statistics", 2006
In the practice of financial planning, the following methods for calculating indicators of financial plans are used:
· Extrapolations. It consists in determining financial indicators on the basis of establishing a sustainable dynamics of their development. The plan indicators are calculated on the basis of adjusting the level of indicators achieved in the base period by a relatively stable rate of their growth. This method is usually used as an auxiliary tool for initial estimates, as it has a number of disadvantages: it does not focus on identifying additional reserves for income growth; does not contribute to the economical use of funds, since planning is carried out from the achieved level; does not take into account changes in individual factors in the planned year compared to the base period for calculations;
· Normative. Its essence lies in the fact that planned indicators are calculated on the basis of established norms and financial and budgetary standards. It assumes the existence of progressive norms and financial and budgetary regulations, which are a qualitative basis for financial planning, a prerequisite for observing the savings regime. In addition, rules and regulations serve necessary condition for the introduction of economic and mathematical methods in financial planning;
· Index. It involves the widespread use of a system of various indices in the calculation of planned financial indicators. Its use is due to the development market relations, the presence of inflationary processes. At present, indices of the dynamics of economic objects (physical volumes), living standards, price increases, and more are used. Of these, one of the price growth indices is the most important - the deflator index (conversion factor to constant prices); Finance”, A.G. Gryaznova, E.V. Markina, Moscow, Publishing House
"Finance and statistics", 2006
· Program-targeted. Allows you to evaluate and select the preferred options for production, socio-economic development in the target, sectoral and territorial aspects. Programs are a means of solving, first of all, intersectoral, interterritorial fundamentally new problems.
Programs are characterized by the presence of a goal specified in several tasks, a combination of various sources of financing for its implementation. For example, the federal target program is considered as a complex of research, development, production, socio-economic, organizational and economic activities linked by resources, executors and implementation timeframes that provide effective solution targeted programs in the field of state, economic, environmental, social and cultural development of Russia.
Drawing up a financial plan as a document
At the third stage of financial planning, a financial
plan as a binding document, which, accordingly, is subject to approval by the authorized body or official.
At this stage, the balance method is used, which allows linking financial resources subjects of planning with the needs for them arising from the forecast of socio-economic development; organ costs state power and local government, commercial and non-profit organizations and their income establish proportions for the distribution of funds by areas of use, recipients, etc.; allocate income and expenses by quarter. Its application contributes to ensuring the sustainability of business entities, budgets formed by public authorities and local self-government. Finance”, A.G. Gryaznova, E.V. Markina, Moscow, Publishing House
"Finance and statistics", 2006
In addition, as part of the third stage of financial planning in modern conditions the method of optimizing planning decisions is widely used, the essence of which is to develop several options for a financial plan, from which one, the most optimal, is selected.
While financial planning is carried out at the macro level, the following selection criteria can be applied:
maximum budget revenues;
minimum current budget expenditures;
Minimum non-interest budget expenditures;
maximum efficiency of budget expenditures; Finance”, A.G. Gryaznova, E.V. Markina, Moscow, Publishing House
"Finance and statistics", 2006
maximum socio-economic effect of capital expenditures of the budget
Introduction
1. Planned calculations and indicators
2 The system of enterprise plans, their relationship
3. Forecast and plan
4. State planning
Conclusion
List of used literature
Introduction
The pace of changing conditions and increasing knowledge in today's world is so high that planning seems to be the only way to formally anticipate future problems and opportunities. It provides the organization of the means of creating an activity plan for both perspective and current periods and provides the basis for making managerial decisions.
Formal planning helps to find the most appropriate courses of action, substantiate and systematize planned decisions, reduce the risk of making wrong decisions due to erroneous or insufficient information about the organization's capabilities or the external environment. Planning, since it serves to formulate established goals and develop ways to implement them, helps to create a unity of common goals within the organization and thus is the organizing principle in the activities of the enterprise.
Given the ever-increasing scarcity of resources, it is essential to ensure that they are used as efficiently as possible. The plan must be designed so skillfully that the use of limited resources is optimal.
An important role in the activity of the enterprise is played by capital investments. They should make a profit as early as possible. This circumstance once again emphasizes the need for the development of a plan and its strict implementation.
Due to rising costs, the complexity of production and economic relations, rising prices and dynamic changes in factors external environment the element of risk in the activity of the enterprise is growing. In addition to substantiating the technical feasibility of the plan, for the normal functioning of the enterprise, reasoned schedules and estimated estimates are also needed as evidence of its ability and ability to effectively achieve its goals. Therefore, the activity plan of the enterprise should include sections related to its organizational and technical development, core activities, its provision and maintenance, plans for cost, profit and profitability, as well as a financial plan.
The process of implementing the plan is affected by changes in internal and external conditions. Therefore, operational planning is envisaged, which takes into account the consequences of the changed situation. It is used to make decisions in any situation that arises. Planning is dynamic in the sense that initial plan changes are made to reflect changing conditions. It should be emphasized that changes are possible only if the plan itself exists.
Managing the implementation of the plan consists in analyzing information and making decisions. Therefore, there is no doubt the need to include in the plan a section related to the control of the enterprise.
Planning for the sake of planning is pointless. The value of the plan is shown in the process of its implementation. Progress in its implementation should be compared with the planned goals, against which deviations in the activities of the enterprise are corrected. If the adjustment cannot bring the operation of the enterprise in line with the plan, then the latter must be revised. The developed schedule of the enterprise and the budget of the plan are maintained due to the presence of management, which is as important (if not more) than the original plan.
1. Planned calculations and indicators
An indicator is a form of expression of a specific task contained in a management decision.
Planned indicators cannot be set arbitrarily. To fulfill their function - to express the degree of development of a particular socio-economic phenomenon and process in the enterprise, they must meet certain requirements. The scorecard should:
cover all sides and aspects of enterprise development;
ensure the unity and binding of certain indicators (approved, calculated and information-oriented);
ensure comparability and reducibility of the various sections of the plan;
be dynamic, reflecting changes in the state of planning objects, trends in their development;
orient the enterprise towards maintaining rational proportions and increasing socio-economic efficiency;
comply with the company's orientation to maintain sustainable competitiveness in the relevant markets (national, international, regional, local);
be limited within reasonable sufficiency.
Plan indicators are subdivided for approved and settlement; quantitative and qualitative; absolute and relative; natural and value.
Natural indicators characterize the material aspect of reproduction and are set in physical units (tons, meters, pieces, etc.). In addition, due to the variety of types and types of products of the same purpose, conventionally natural indicators are used (tons of conventional fuel, thousand conventional cans, etc.).
With the help of cost indicators, the cost structure of reproduction, the most important proportions, are expressed. Cost indicators, as you know, are calculated in current and constant (comparable) prices.
Quantitative and qualitative indicators are expressed in both natural and value forms. These indicators characterize production and economic processes from different angles: quantitative indicators reflect the volume, size, scale of production, qualitative - intensive and structural factors, production efficiency, quality of work.
Qualitative indicators are divided into economic and technical-production. The former include indicators of labor productivity, production and distribution costs, capital productivity, etc. Technical and production indicators are used to express the degree of efficiency of use certain types means and objects of labor, as well as working time. These include various indicators (equipment productivity standards, the use of production space, production capacity, the consumption of raw materials, fuel, the cost of working hours for the production of a unit of output, etc.).
When planning at the enterprise, both absolute and relative indicators are used. Absolute indicators characterize the content of planned targets in absolute terms (production volume, wages, number of livestock, etc.). They are determined both in kind and in value terms.
Relative indicators characterize the dynamics of the corresponding values and their structure. These indicators are measured in relative terms (as a percentage of growth or growth, reduction in production costs, in the shares of individual cost items of production costs, etc.). They give a generalized idea of the dynamics of indicators over a number of years and make it possible to identify current and future development trends.
The vast majority of indicators are calculated. Approved indicators act as standards (formation of funds, payments, Money); limits (permissible limit values, resource consumption, etc.) and volumes of budget financing. Approved indicators include those by which the implementation of the plan is evaluated. They reflect the most significant aspects of the development of the enterprise. Their number is limited. For the enterprise, the approved indicators are mandatory. Their justification is carried out on the basis of calculated indicators, the number of which is not regulated.
The allocation of private and general indicators in the system of planned indicators allows the most reasonable assessment of the implementation of the plan, to identify the reasons hindering its effective implementation. Private indicators reflect a specific idea of a particular economic phenomenon. They do not give a systematic vision of the process of reproduction in the enterprise. This function is performed by general indicators. These indicators complete the development of the plan, they reflect the result of the calculations.
Planned calculations are understood as the linkage of planned indicators with the set strategic goal. The essence of planned calculations is to substantiate the dynamics of planned indicators based on the analysis of their constituent values.
Planned calculations are used both in the current and in forward planning. In this case, various methods and methods of calculation are used. The following methods are most widely used in planning practice: substantiation of planned indicators according to the level actually achieved; planning based on integrated economic calculations.
The method of substantiating planned indicators according to the level actually achieved is based on calculating the product of the base indicator and the estimated rate of its growth (decrease). However, this method has a significant drawback. It does not take into account changes that may occur in the future.
planning calculation strategic goal
Planning method based on integrated economic calculations involves the substantiation of the planned indicator by analyzing its constituent values and the factors that determine them.
Planning calculations play a special role in solving the problems of conjugation of various types of plans and stages of their development.
2 The system of enterprise plans, their relationship
The system of enterprise plans is determined by the functions of the enterprise and its internal administrative and economic system. The situation is complicated by the fact that each structural unit develops its own plan, which is linked within the overall plan of the enterprise.
The system of plans is based on a complex mechanism of interrelation of planned calculations at all stages of the planning process, a certain conjugation of plans in time.
For medium and large enterprises, the following grouping of plans can be presented (Fig. 1):
Figure 1 - Grouping plans
We will consider the target orientation of the system of plans using the example of grouping plans according to the timing and goals of execution (Fig. 2)
Figure 2 - Grouping plans by deadlines
The listed types of plans, developed on the basis of a long-term target program, are in organizational and hierarchical subordination.
The strategic plan is the main document that forms the main goals of the enterprise for the future, specific tasks, taking into account the characteristics of the enterprise, tied in time and economic resources, setting the necessary proportions, alternative options and directions for the economic development of the enterprise in accordance with the mission and ensuring the adaptation of the enterprise to predicted changes in the external environment, achieving a reliable position in the market and the financial stability of the enterprise in a competitive environment.
Thus, the strategic plan determines the most important types of products, the amount of funding, efficiency. At the same time, long-term plans determine the enlarged range of production.
Medium-term plans are already based on consumer orders and aggregated cost and natural norms and standards.
The current plan is based on natural standards for the types of products and detailed cost and labor standards.
The operational planning system is a set of methods and methods for calculating the main planning and organizational indicators necessary for the coordinated work of all departments of the enterprise, regulating the production and consumption of goods and services in order to achieve planned market results with the best use of economic resources and working time. The operational calendar plan applies to all workshops, sections, brigades, is based on detailed natural norms and standards.
Coordination of plans is carried out throughout the entire period of development and implementation of the long-term plan. After mastering the production of new products, everything related to their development is excluded from the long-term plan and re-included in the system of the operational-calendar object of the current production. In the long term, new goals are included and everything repeats from the beginning.
Planning is divided into directive, indicative, contractual and entrepreneurial.
Directive planning is carried out by setting targeted tasks and distributing the resources necessary for their implementation among plan executors. The main levers of directive planning are budget financing, capital investment limits, funds of material and technical resources, government orders.
Indicative planning is a way to involve independent market entities on a parity basis with the state in the development and implementation of development programs and allows harmonizing the interests of the state and private capital. The indicative plan is orienting information for the development of programs or individual indicators. In this part, it is advisory in nature. Plan indicators are used as indicators in making decisions about strategic or economic behavior.
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Ministry of Education and Science of the Russian Federation
Federal State Budgetary Educational Institution
higher professional education
"South Ural State University"
(national research university)
Faculty "Institute of Economics, Trade and Technology"
Department of Trade Economics and Logistics
Option 1
Determination of planned indicators of the enterprise
EXPLANATORY NOTE TO COURSE WORK
in the discipline "Enterprise Economics"
SUSU - 080200.2015.197. PZ KR
Head, Associate Professor
Student of the group IETT-241
I.V. Zhizhileva
Chelyabinsk 2015
ANNOTATION
Definition production program enterprise and middle-class work on its implementation.
Chelyabinsk: SUSU, ETT-241, 2015
36 pp., tab., 29 appendix 2
bibliographic list - name 5,
The object of study of this course work is an enterprise that produces products.
The purpose of the work is to consolidate theoretical knowledge in the subject "Economics of the enterprise", to show practical skills in calculating the planned indicators of the enterprise's activities in different areas.
This work consists of an introduction, nine sections of the main part, a conclusion, a bibliographic list.
The introduction briefly outlines the relevance of the choice of topic, defines the tasks, describes the research methods and sources of information, and shows the scientific and practical significance.
Eight sections of this work show calculations on various aspects production activities enterprises.
In conclusion, conclusions are drawn from the results of the course work, an assessment of the completeness of the solutions to the tasks set in the work.
INTRODUCTION
planned production tariff expense
This course work allows you to look at the activities of the enterprise, learn how to calculate indicators in the work of a manufacturing enterprise.
The purpose of the course work: to learn to master all the terms and concepts that are included in this course of study, in the subject "Economics of the enterprise", to show practical skills in calculating the planned indicators of the enterprise in various fields of activity.
The tasks of the work are as follows: in accordance with the assignment for term paper calculations of various indicators should be performed, such as:
The amount of equipment and the degree of its loading;
Production costs and unit cost of production;
Separate prices for types of products and payroll
production workers;
The need for materials and the cost of their acquisition;
Proceeds from the sale of products and profits of the enterprise;
other indicators.
In the course of completing the work, we will find out whether this enterprise is effective in terms of profit, how the financial side of the organization functions, and we can also suggest specific measures that will bring the enterprise to a new, high level of development.
The performance of this work is useful in that the skills and knowledge that I received while doing the work allowed me to deepen my knowledge in the financial and production activities of the enterprise. These calculations, the study of price growth statistics, the study of the work schedule of personnel and equipment - all this is useful information which will be useful in the future, for successful activity in the labor market.
According to the task, we were offered the initial data presented in Table 1.
Table 1
Enterprise production program
|
Name of product |
Price per unit of production by options, thousand rubles. |
Maximum program release by variant, |
Distribution of the output program in the planning period, as a percentage of the maximum possible output |
||||||||
|
First year |
Second year |
||||||||||
|
I quarter |
II quarter |
III quarter |
IV quarter |
I quarter |
II quarter |
III quarter |
IV quarter |
||||
Calculations of indicators are made in the prices valid at the time of development of measures according to the principle of "zero balance", i.e. all manufactured products are immediately sold without the creation of stocks and its balances in the warehouse.
DETERMINATION OF THE PRODUCTION PROGRAM OF THE ENTERPRISE AND THE AVERAGE RANGE OF WORKS FOR ITS IMPLEMENTATION
Any enterprise for the implementation of its activities develops a certain algorithm of actions, a kind of plans, they can be different and include various components that can be related to each other, for example: a production plan, a product sales plan, a development plan, etc. The production program is one of the important components of such actions.
The production program is a detailed plan for the production and sale of products, reflecting the volume, range, range of products and is established based on the needs of the market.
The development of the production program is carried out in the following sequence:
1) determination of the need for manufactured products;
2) compilation of the nomenclature and range of products;
3) determination of volumes (in physical terms) and terms of production of certain types of products;
4) correlation of the production program with the available resources and, first of all, with the production capacity. If necessary (for example, in case of a shortage of a resource), it is possible to return to the second step;
5) calculation of the volume of production in value terms.
For calculation economic indicators production, I form a production program corresponding to my variant.
table 2
Determination of the production program of the enterprise by quarters planning period, PCS.
|
First year |
Second year |
||||||||
|
Name of product |
1 quarter |
2 quarter |
3 quarter |
4 quarter |
1 quarter |
2 quarter |
3 quarter |
4 quarter-tal |
|
To find out how much equipment is required for each type of product and how many of which workers will be employed, I determined the labor costs for the production of products and the qualification requirements for the labor used.
Labor intensity is the amount of labor time spent on the production of a unit of output. Labor intensity is inversely proportional to the indicator of labor productivity (the number of products produced per unit of working time).
The category of work is an indicator that characterizes the qualifications of labor and shows what category (qualification) a worker must have in order to perform this work.
Table 3
Calculation of the labor intensity of manufacturing a unit of production by name and the average category of work
|
Operation number |
Category of works |
Norm of time for the operation for the manufacture of a unit of production by name, n.-hour |
||||
|
Total labor intensity of manufacturing a unit? T? |
||||||
|
Average category of work |
Since each type of product in different quarters is produced in different volumes, to calculate the labor intensity of the production program, I calculated a number of auxiliary tables, my own table for each type of product.
Table 4
Calculation of the amount of equipment for product A and the number of workers employed on it.
|
First year |
Second year |
|||||||
|
1 quarter |
2 quarter |
3 quarter |
4 quarter |
1 quarter |
2 quarter |
3 quarter |
4 quarter |
|
Table 5
Calculation of the amount of equipment for product B and the number of workers employed on it.
|
First year |
Second year |
|||||||
|
1 quarter |
2 quarter |
3 quarter-tal |
4 quarter-tal |
1 quarter |
2 quarter |
4 quarter-tal |
||
Table 6
Calculation of the amount of equipment for products G and the number of workers employed on it.
Table 7
Calculation of the amount of equipment for production E and the number of workers employed on it.
To determine the amount of equipment and the number of people, I needed a production calendar for 2015-2016 (Appendix 1).
A production calendar is a calendar that contains information about the number of working days, days off, and public holidays, the norm of working hours in the desired year.
Table 8
The final table for calculating the amount of equipment and the number of workers employed on it.
2. DETERMINATION OF THE NECESSARY QUANTITY OF EQUIPMENT AND THE DEGREE OF ITS LOADING
Data on the labor intensity of manufacturing a unit of production are given in table 8.
Using the formula for determining the labor intensity of the production program, I filled out the form of table 9. Taking into account the release program, I received data on the amount of working time spent on output for each operation in each quarter.
Product output program - a list of manufactured or repaired products established for a given enterprise, indicating the volume of output for each item for the planned period of time.
The labor intensity of production sets the value of such indicators as the number of personnel and labor productivity, so the calculation of labor indicators must begin with the justification of the planned labor intensity of the production program. The number of personnel and its composition will determine the wage fund.
The labor intensity of the production program is calculated as the sum of the labor intensity of each product (work) multiplied by the planned volume of its output (production of works).
Table 9
Determination of the labor intensity of the production program, N.-hour
|
Operation number |
First year |
Second year |
|||||||
|
1 quarter |
4 quarter |
||||||||
|
Total per quarter |
For subsequent calculations, we will conclude for ourselves: the quarter of the planning period, which accounts for the greatest labor intensity of the production program - the 3rd quarter of the second planning year.
Based on this maximum value, I determined the estimated amount of equipment for each operation.
The equipment load factor characterizes the use of equipment over time. It is installed for the entire fleet of machines that are in the main production.
Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two times (for two-shift operation) or three times (for three-shift operation).
Table 10
Determining the required amount of equipment and its load factor for each technological process by quarters of the planning period
|
Operation number |
Number of equipment |
||||||||||
|
Settlement |
First year |
Second year |
|||||||||
|
1 quarter |
2 quarter |
3 quarter |
4 quarter |
1 quarter |
2 quarter |
3 quarter |
4 quarter |
||||
Calculation of the required amount of equipment is one of the most important aspects in the successful operation of the enterprise. The amount of money spent, and, consequently, the profitability of the enterprise, depends on the correct calculation.
Thus, the optimal amount of equipment for a convenient mode of the entire operation of the enterprise was calculated.
3. DETERMINATION OF THE NEED FOR MATERIALS FOR THE PRODUCTION OF PRODUCTS
In the manufacture of all types of products, two types of materials are used - steel and non-ferrous rolled products. Table 11 shows information about the cost of materials in the production of products of my version.
The material consumption rate should be understood as a sufficient and necessary amount for the manufacture of a unit of production.
In other words, the material consumption rate is a certain cost measure that does not reflect the current situation in the production of products, but gives a guideline, gives a purposeful character in improving production, technology, technology, type, style of products.
Table 11
Consumption rates of materials per unit of production
|
Name of product |
Consumption rate, kg |
||
|
Color rolling |
|||
For this term paper, I chose 2 metals: steel and aluminum. Their price is indicated in Appendix 2. Ferrous metal waste - 50%, non-ferrous metal waste - 40%.
Production wastes are the remains of raw materials, materials, substances, products, objects, formed in the process of production of products, performance of works (services) and which have completely or partially lost their original consumer properties.
I calculated the cost of basic materials per unit of production.
Table 12
Calculation of the cost of basic materials per unit of production before the introduction of innovative measures
|
1. Consumption of materials ferrous metals in kg |
||||||
|
non-ferrous metals in kg |
||||||
|
2.Returnable waste: ferrous metals in kg |
||||||
|
non-ferrous metals |
||||||
|
3.Raw materials and basic materials - total, rub. (clause 1-clause 2) |
The management of the enterprise intends to carry out the following
innovative measures to reduce the consumption of materials:
1) the use of a profile blank instead of a brass bar, which
will ensure the reduction of waste per unit of production A and B by 10% (implementation period - II quarter of the first year);
2) change constructive solution steel part, which will change net weight products B by 15% (implementation period - III quarter of the first year);
3) optimization of steel sheet cutting in the manufacture of products G and F, which will ensure a reduction in waste per product by 5% (implementation period - I quarter of the second year);
4) change in the configuration and design solution of the product D, which
will lead to a net weight reduction of 20% (implementation period - III quarter of the second year).
The results are presented in table 13.
Table 13
Calculation of the cost of basic materials per unit of production after the introduction of innovative measures
|
Indicators |
||||||
|
1. Consumption of materials ferrous metals in kg |
||||||
|
non-ferrous metals in kg |
||||||
|
2. Return waste: ferrous metals in kg |
||||||
|
non-ferrous metals in kg |
||||||
|
3. Raw materials and basic materials - total, rub. (clause 1-clause 2) |
To calculate the cost of raw materials and materials for the production program by product name by quarter of the planning period, it is necessary to multiply the cost of raw materials and materials in total by the production program in units. from Table 2.
Table 14
Calculation of the cost of raw materials and materials for the release program by product names by quarters of the planning period
|
Indicators |
First year |
Second year |
|||||||
|
Costs for raw materials and basic materials before the introduction of innovative measures by product names, rub. BUT |
|||||||||
|
The cost of raw materials and basic materials after the implementation of innovative measures by product names, rub. BUT |
|||||||||
4. DETERMINATION OF THE NUMBER OF THE MAIN PRODUCTION WORKERS AND COSTS RELATED TO THE PAYMENT OF THEIR LABOR
The most important aspect of remuneration in the enterprise is the establishment of a remuneration system.
Labor legislation (Article 135 of the Labor Code of the Russian Federation) defines a set of rules for determining wages under the wage system.
The remuneration system includes both a method for establishing a relationship between a measure of labor and a measure of remuneration for it, on the basis of which the procedure for calculating an employee's earnings (form of wages) is built, and specific sizes of tariff rates, salaries ( official salaries). The remuneration system also includes conditions, the procedure for payment and the amount of surcharges and allowances. compensatory nature, conditions, procedure for payment and amounts of additional payments and allowances of a stimulating nature, bonuses.
The wage system of any employer is established in accordance with labor law and other normative legal acts containing norms labor law. This means that the terms of remuneration for each employer should be based on the guarantees provided for by the Labor Code of the Russian Federation, federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation and other regulatory legal acts.
The initial data for determining the number of workers involved in the implementation of scheduled repairs and inspections technological equipment, are:
1) the annual labor intensity of certain types of work, standard hours;
2) maintenance standards for equipment, jobs;
3) annual effective working time fund, hour;
4) the number of jobs;
5)number of job shifts jobs.
When calculating the hourly wage rate for the first category, I accepted the minimum wage officially established by the Government of the Russian Federation with a coefficient of 1.41 and calculated the wage rates in accordance with the wage scale.
The tariff coefficient is an element of the tariff system that characterizes the tariff scale. Represents the ratio of the tariff rate of one or another category to the tariff rate of the first category, taken as a unit.
The value of the tariff coefficient shows how many times the level of payment for work (workers) assigned to this category exceeds the level of payment for the simplest work assigned to the first category, or for unskilled workers who are assigned the first category.
The tariff coefficient is used to determine the degree of complexity of work or operations when referring them to the appropriate categories tariff scale. The ratio of the tariff coefficient of the extreme categories forms the range of the tariff scale.
Table 15
Tariff scale
Average hourly tariff rate- this is the amount of wages paid to a worker of a certain category for the amount of work performed per unit of time.
Table 17
Calculation of the average hourly rate
|
Indicators |
Name of product |
||||
|
Average category of work |
|||||
|
Tariff coefficient |
|||||
|
Average hourly tariff rate, rub. |
Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments.
Main wage- this is the salary that is accrued to the employee for the time actually worked by him, taking into account the quality and quantity of work performed, taking into account additional payments for work at night and overtime, as well as payment for the period of downtime that happened through no fault of the worker. This type of payment is made at piece rates, salaries, bonuses and tariff rates.
Additional wages are the following types of payments:
payment of regular calendar holidays;
pay for work breaks for breastfeeding mothers;
payment of preferential hours for minors during the performance of public or state duties;
severance pay upon dismissal;
other payments for time not worked, provided for by labor legislation.
The effective working time fund (more precisely, the planned effective working time fund) is the estimated amount of working time that can be used for the effective implementation of the enterprise's labor operations.
To determine the value of the planned effective fund of working time, the basis is taken calendar fund time. The value of calendar time is reduced by the number of days off in a year (if the mode of operation of the enterprise implies them), resulting in the value of the personnel (nominal, standard) working time fund. But even this fund of working time cannot be fully used for the performance of labor operations. The resulting value of the working time fund should be reduced by the duration of vacations, absences due to illness, time spent on state duties, etc. And only the time value obtained, reduced for the indicated purposes, can be planned as possible for the performance of labor operations.
Minimum size wages - the established minimum wage per hour, day or month (year), which the employer can (should) pay his employee and for which the employee can legally sell his labor.
Wage fund - the total funds of the enterprise spent over a certain period of time on wages, bonus payments, additional payments to employees.
Special-purpose funds are formed from deductions from profits remaining at the disposal of the enterprise, according to the norms independently established by the enterprise, as well as from gratuitous contributions from the founders and other enterprises. They are usually subdivided into an accumulation fund, a fund social sphere and consumption fund.
Table 16
General rates of insurance premiums (rates of PFR, FSS, FFOMS) for the period 2014-2017, established for employers, in %
Table 18
Calculation of labor costs for production workers by quarters of the planning period
|
Indicators |
First year |
Second year |
|||||||
|
1 quarter |
3 quarter |
4 quarter |
|||||||
|
1. Labor intensity of manufacturing a unit of products by name, n.h. BUT |
|||||||||
|
2. Production program for the release of products by name, pcs. BUT |
|||||||||
|
3. The average hourly tariff rate corresponding to the average category of work by product, rub. BUT |
|||||||||
|
4. The basic wages of production workers for the produced volume of products by name: A |
|||||||||
|
5. Additional wages of production workers by name: A |
|||||||||
|
6. Average load factor |
|||||||||
|
7. Useful fund of working time of one worker, hour |
|||||||||
|
8. The minimum wage officially established by the Government of the Russian Federation per 1 hour of hours worked |
|||||||||
|
9. Payments to production workers for unworked time and downtime due to the fault of the administration, rub. |
|||||||||
|
10. Wage fund for production workers, rub. |
|||||||||
|
11. Contributions to special purpose funds due from the wage fund of production workers, rub. |
|||||||||
|
12. Total labor costs for production workers, rub. |
In table 19, I calculated deductions to special-purpose funds by quarters of the planning period.
Special purpose funds are created in accordance with regulations Ministry of Finance of the Republic and founding documents organizations. They are intended to finance certain costs covered from own sources of funds and other sources. In particular, these include: an accumulation fund, a consumption fund, a fund for revaluation of balance sheet items, a fund for replenishing own working capital, fund "Energy and resource saving, fund for gratuitous receipt and transfer of values.
Table 19
Calculation of deductions to special-purpose funds by quarters of the planning period, rub.
|
Indicators |
First year |
Second year |
||||||
|
I quarter |
II quarter |
III quarter |
III quarter |
|||||
|
1. Workers wage fund |
||||||||
|
2. The average wage per 1 worker |
||||||||
|
3. The average wage per 1 worker on an accrual basis until the end |
||||||||
|
4. The amount of deductions to special-purpose funds per 1 worker on an accrual basis until the end of the corresponding year |
||||||||
|
5. The amount of deductions to special purpose funds per 1 worker, excluding growth |
||||||||
|
6. The amount of deductions to special-purpose funds due from the wage fund of production workers |
5. DETERMINATION OF OTHER VARIABLE COST ITEMS
The machine coefficient of the machine is a value that shows how many times the cost of its operation is more or less than the cost of operation for the same period of time of the base (reference) machine; the machine coefficient of the latter is taken as one.
When performing calculations on the assignment of a term paper, I took the value of the machine coefficient in accordance with table 20.
Table 20
Values of machine coefficients by product names
|
Name of product |
Values of machine coefficients |
||
The labor intensity of production is the cost of working time for the production of a unit of output in physical terms for the entire range of products and services.
Expenses for the maintenance and operation of machinery and equipment include depreciation of machinery and technological equipment, the cost of their repair, operation, the cost of intra-factory movement of goods, depreciation of the IBE, etc. Some types of costs (for example, depreciation) do not depend on the volume of production and are conditionally constant. Others fully or partially depend on its change and are conditional variables. The degree of their dependence on the volume of production is established with the help of coefficients, the value of which is determined either empirically or using correlation analysis on a large set of data on the volume of output and the amount of these costs.
Product life cycle (product life cycle) - a set of processes performed from the moment the needs of society for a certain product are identified to the moment these needs are met and the product is disposed of. The life cycle includes the period from the emergence of the need to create products to its elimination due to the exhaustion of consumer properties. Main steps life cycle: design, production, technical operation, utilization. It is used in relation to products with high consumer properties and to complex science-intensive products high-tech enterprises
I provided these indicators for each type of product in Table 21.
Table 21
Determination of expenses for the maintenance and operation of equipment by product in the corresponding quarter of the planning period
|
Indicators |
First year |
Second year |
|||||||
|
4 quarter |
|||||||||
|
1. The labor intensity of manufacturing a unit products by name, n.h. BUT |
|||||||||
|
2. Maintenance costs and operation of equipment according to product names, rub. BUT |
|||||||||
6. DETERMINATION OF FIXED COSTS AND TOTAL COSTS OF THE PRODUCTION PROGRAM
Costs -- size of resources (to simplify measured in monetary form) used in the process economic activity for a certain time interval. Or plain language: cost is the cost estimate of resources.
Depreciation is the process of transferring the value of fixed assets to the cost of manufactured and sold end products as they wear out, both material and moral.
With the aging of equipment, buildings and structures, machines and other fixed assets, monetary deductions are made from the cost of the final product in order to further update them. These cash flows are called depreciation charges. For this, special depreciation funds are created, in which all transferred funds are accumulated after the sale. finished products.
Initial cost is the cost of equipment purchase, transportation and installation.
I presented the calculation of depreciation deductions per month for technological processes in table 22.
Table 22
Calculation of depreciation deductions per month
It is assumed that the equipment for the technological process for the manufacture of products of items A, B will be purchased and installed in the first quarter of the first year at the expense of the enterprise's own funds. Equipment for the technological process of manufacturing products of items G, E will be purchased in the fourth quarter of the first year of the planning period by attracting a long-term loan.
long term credit - credit, provided by banks and individual credit institutions of a non-banking type for long periods (from 5 years or more). Long-term credit is provided to corporations by investment banks or other special credit institutions, to the state and municipal authorities by savings banks, Insurance companies and pension funds. A long-term loan includes a mortgage loan issued by mortgage and agricultural banks secured by real estate to the population for the purchase of housing, and to farmers for the purchase of land and buildings. Long-term loans are also issued by commercial banks.
Fixed costs - that part total costs, which does not depend on this moment time from the volume of products produced (the firm's rent for the premises, the cost of maintaining the building, the cost of training and retraining of personnel, the wages of management personnel, the cost of utilities, depreciation)
Variable costs - that part of the total costs, the value of which for a given period of time is directly dependent on the volume of production and sales of products (purchase of raw materials, wages, energy, fuel, transport services, costs for tare and packaging, etc.)
The amount of the loan for the purchase of equipment for the technological process of manufacturing products items G, E is equal to the initial cost of equipment for this technological process.
Terms of long-term lending to the enterprise: term - 3 years, interest for using the loan - 20% per annum, interest payment period - before the 1st day of the month following the reporting quarter, loan repayment - in equal installments before the 1st day of the month following the reporting quarter during the lending period. The amount of payments associated with the use of borrowed funds, I presented in table 24.
Table 24
Calculation of costs for servicing a long-term loan
7. DETERMINATION OF THE FINANCIAL RESULTS OF THE ACTIVITIES OF THE ENTERPRISE AND PREPARATION OF A PLAN OF CASH INCOME AND PAYMENTS
The final financial result is an increase or decrease in the organization's capital in the process of financial and economic activities for reporting period, which is expressed in terms of total profit or loss.
Profit (loss) of the reporting period is determined monthly by comparing all income and expenses accepted for accounting. If the income received exceeds the expenses incurred in the reporting period, then a profit is received, otherwise it is a loss.
When forming the final financial result, the following are taken into account:
Profit (loss) from ordinary activities
Profit (loss) from other operations
Income and expenses attributable to deductibles (income tax, tax sanctions).
Income is an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).
Expenses are a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).
Net profit-part of the balance sheet profit of the enterprise, remaining at its disposal after paying taxes, fees, deductions and other obligatory payments to the budget. Net profit is used to increase the working capital of the enterprise, the formation of funds and reserves, and reinvestment in production.
Calculation financial results I presented the activities of the enterprise in table 25
Table 25
Calculation of the financial results of the enterprise, thousand rubles.
|
Indicators |
First year |
Second year |
|||||||
|
Revenue from product sales*, total |
|||||||||
|
Including by product names: A |
|||||||||
|
Production costs, total |
|||||||||
|
including variables |
|||||||||
|
permanent |
|||||||||
|
Profit (loss) from product sales |
|||||||||
|
Income tax relief on payment of a loan and interest on it** |
|||||||||
|
Income tax (20% of the amount of profit) |
|||||||||
|
Net profit (profit at the disposal of the enterprise) |
The cash receipts and payments plan, or, as it is also called, the cash balance (cash flow plan), is developed on the basis of the activity volume plan, the cost and cost plan, the plan for the sources and use of investments, and others. It reflects the receipt and expenditure of cash and non-cash money from the current account and at the cash desk. Its purpose is to ensure a balance of cash receipts and their spending in time and volume. On the basis of this balance, the need is determined either for an external loan in terms of terms and amounts, or for additional placement of temporarily free funds (purchase of shares of third-party organizations, placing them on a deposit in a bank at higher interest rates, etc.).
The following goals for developing a cash receipts and payments plan should be highlighted:
To ensure the solvency of the enterprise at all stages of its development;
Formation of conditions for the return of credit resources, including with a new loan;
Establishing the Reality of Implementation investment projects and return of attracted funds;
Determination of necessary loans in certain periods time.
The users of this plan can be both external (investors, creditors) and internal ( management personnel, financial and accounting services, as well as individual specialists in accordance with their participation in spending money).
The objectives of developing a cash flow plan predetermine the time frame for which this plan is being developed. So, for lenders, the plan for repayment of the loan, taking into account the cash flow, should coincide with the terms of repayment of the loan. At the same time, the format of this plan should reflect, in addition to overall indicators sources of cash and directions of their use and specific separately allocated sources of repayment of the loan by amount and timing.
Sales organization is the final stage production cycle. In conditions market economy this is one of milestones work of the entire enterprise and each employee.
8. UNIT PRICE CHANGE.
In order to change this situation, i.e. to make a profit without a minus sign, I did two experiments. In the first of them, in Table 1, I changed the price per unit of production in thousand rubles, multiplying each of the prices by 1000 rubles, as a result, in the end, I got a positive result.
9. CHANGE WORK SHIFT
Initially, the enterprise introduced a one-shift mode of operation, introducing a two-shift mode:
we will reduce the required amount of equipment by 2 times;
reduce the company's cash at the beginning;
the number of employees we will need is the same as in a single-shift mode;
maintenance and operation costs are the same as in single-shift mode;
the amount of depreciation deductions will be equal to the amount of depreciation deductions for single-shift operation.
The results are presented in table 28
|
Operation number |
Number of equipment |
Equipment load factor by quarters of the planning period |
|||||||||
|
Estimated |
First year |
Second year |
|||||||||
|
1 quarter |
2 quarter |
3 quarter |
4 quarter |
1 quarter |
2 quarter |
3 quarter |
4 quarter |
||||
|
The actual fund of the operating time of the equipment |
|||||||||||
|
Average equipment load factor |
|||||||||||
|
Total equipment for the first tech. process |
|||||||||||
|
Total equipment for the second tech. process |
Thus, our enterprise will remain at a loss.
CONCLUSION.
After completing all the course work on "Enterprise Economics", I was clearly convinced that the activity of this enterprise is not profitable and efficient. In order for this enterprise to become more successful and be able to exist in the market, it is necessary to take certain measures to improve the functioning of the enterprise, otherwise it will not be able to exist and compete with other organizations.
In order to get out of the crisis, I tried to change the price by increasing the initial price by 1000 rubles - the result was positive. In order for the company to raise the price, it is necessary to try to get government subsidies and possibly try to attract sponsors and investors.
When changing the amount of equipment and, accordingly, shifts and workers, having doubled everything, a positive result was not revealed. Also I can assume that the negative result is related to salary employees, I think that in order to test the effectiveness of my assumption, it is necessary to reconsider the calculation of funds with employees of this enterprise.
Therefore, when analyzing the course work, it was revealed that this enterprise requires enormous expenses, as well as a business plan thought out to the smallest detail and skilled workers who will, with full responsibility relates to his work.
In the course work, all the tasks set at the beginning of the work were calculated, measures were proposed to improve the efficiency of the enterprise and conclusions were drawn.
REFERENCES
1. Big economic dictionary. Borisov A.B. -- M.: book world, 2003. - 895 p.
2. Textbook "Enterprise Economics" N.A.Safronov M.: Law, 1998-584p.
3. Economic dictionary, Boris Raizberg, Leonid Lozovsky, Elena Starodubtseva M: Infra-M, 2010.
ATTACHMENT 1
Production calendar 2015
|
Indicators |
I quarter |
||||||
|
Five day work week: Working day |
|||||||
|
II quarter |
|||||||
|
Five day work week: Working day |
|||||||
|
Working time in hours at 40-hour. working week |
|||||||
|
September |
III quarter |
||||||
|
Five day work week: Working day |
|||||||
|
Working time in hours at 40-hour. working week |
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|
IV quarter |
|||||||
|
Five day work week: Working day |
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|
Working time in hours at 40-hour. working week |
|||||||
APPENDIX 2
Production calendar 2016
|
Indicators |
I quarter |
||||||
|
Five day work week: Working day |
|||||||
|
Working time in hours at 40-hour. working week |
|||||||
|
II quarter |
|||||||
|
Five day work week: Working day |
|||||||
|
Working time in hours at 40-hour. working week |
|||||||
|
September |
III quarter |
||||||
|
Five day work week: Working day |
|||||||
|
Working time in hours at 40-hour. working week |
|||||||
|
IV quarter |
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|
Five day work week: Working day |
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|
Working time in hours at 40-hour. working week |
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|
Annual fund of working time at 40-hour. working week |
|||||||
|
Number of working days in a five-day work week |
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The current activity of the enterprise can be characterized by indicators of sales volume and profit. Each value has its own predicted values or standards. To control and analyze the implementation of planned targets, the method of constructing tables with planned and actual values is used, the comparison of which is of interest. Of particular importance here is planning for financial responsibility centers ( structural subdivision participating in the construction of plans and responsible for their implementation within their authority).
Depending on the criteria, the following types of responsibility centers are distinguished:
1) cost-forming - a service that takes as a basis in its work the cost estimate approved by the enterprise. It is difficult for this center to determine the level of income of the enterprise, therefore all work is concentrated on costs (for example, the accounting department of the company);
2) income generating - a service whose head is responsible for generating income (for example, the sales department). This center is not responsible for the costly part of the enterprise, but the level of income directly depends on it. Of course, the presence of costs is not excluded here, but the management of these costs is not controlled;
3) profit-generating - a unit, the main criterion for the work of which is profitability and profit. Most often this affiliated companies etc.;
4) investment and development - a center that is responsible not only for profitability and profitability, but also has the ability and authority to invest.
The setting of planned targets is determined depending on the type of responsibility center.
Thus, the management of the enterprise establishes a planned task, for the implementation of which the appropriate resources are allocated, the policy of interaction with third-party organizations is approved, etc. It is impossible to go beyond this framework. After the expiration of the planned period, the degree of fulfillment of planned targets is analyzed, in case of violations, those responsible are identified, i.e. when planning activities:
1) the management of the enterprise identifies several evaluation criteria, and also sets their planned value;
2) analysis and evaluation of the effectiveness of the financial responsibility center is carried out on the basis of the implementation of the approved plan according to the established criteria;
3) heads of structural subdivisions are provided with the resources necessary to fulfill planned targets;
4) the heads of financial responsibility centers have complete freedom regarding the resources at their disposal.
To improve the efficiency of structural divisions in relation to the implementation of planned indicators at enterprises, a system is being introduced financial incentives employees, i.e. for the fulfillment or overfulfillment of the plan assigned to a separate structural unit, the employees of this service are rewarded, which in the future (as practice shows) increases the effectiveness of work.
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Annotation:
Any company strives to ensure that the financial performance of its activities correspond to the planned parameters. To identify deviations, their significance and causes, a plan-fact analysis (PFA) is used, which will be discussed in the article.
JEL classification:
Financial Responsibility Center (FRC) is “a structural unit (or group of units) responsible in accordance with the approved motivation scheme for certain financial and economic indicators fixed in the CFR budget, for example, cost center, income center, cost center, investment center” .
By means of carrying out a plan-fact analysis (PFA) for financial responsibility centers, a rationale is formed for evaluating the results of the activities of the CFDs themselves in terms of fulfilling planned indicators and improving the quality of the information provided. It also monitors the state and changes in the main financial indicators for the company as a whole.
Goals and objectives of plan-fact analysis
Plan-fact analysis is a periodic comparison of indicators planned in the budget (compiled and approved forecasts for the budget period) with actual indicators (data from reports on budget execution for past periods), assessment and analysis of identified deviations (in absolute or relative terms). At the same time, it is important to analyze the identified deviations according to the levels of materiality.
So, in our opinion, the main purpose of the PFA is to identify the factors that influenced the deviation of actual values from planned indicators. And based on the goal, the PFA solves the following tasks:
- a reasonable assessment of the results of the activities of the Central Federal District for the implementation of planned indicators;
– formation of proposals for their adjustment;
– improving the quality of analytical materials for the analysis of deviations of actual values from planned indicators;
– identifying trends in these deviations.
Thus, the PFA process has the following steps:
– collection, processing and analysis of actually received data;
- identification of deviations of actual indicators from planned ones, as well as the reasons for these deviations;
- ranking of deviations according to the degree of significance;
– making decisions on possible adjustment of budgets within acceptable limits.
Planned indicators, assessment of deviations
A plan-fact analysis should be carried out at the end of each budget period, and its results should be taken into account in the forthcoming period. In this regard, it will be objective to hold it based on the results of the quarter and the year on an accrual basis. In this case, the PFA should include:
– analysis of the fulfillment of the planned indicators of the reporting period;
– analysis of the dynamics of the actual values of the indicators of the reporting period, compared with the actual values of the indicators of the period preceding the reporting period.
In our opinion, it is advisable that the PFA include an analysis of the implementation of the following types of planned indicators:
1) planned and control indicators, for example, the total amount of income and expenses of the company, the investment program;
2) expenses of the current period;
3) revenue and cost of the main activity;
4) revenue and cost of other activities;
5) other income and expenses.
It is also important here that PFA be carried out by financial responsibility centers for supervised divisions on the basis of allocated limits for counterparties. This will allow you to control expenses for a particular cost item within the allocated limit.
The plan-fact analysis of the fulfillment of the allocated limits by the Central Federal District should reveal the main factors that caused the deviation of the actual values from the planned indicators.
Therefore, it is advisable to conduct it on the basis of the criteria for the significance of deviations. The levels of significance of deviations fix the gradation of the degree of violation of the established limits for the items of income and expenses of the Central Federal District, as well as for the total amount of the company's expenses, which is a planned and control indicator. Materiality levels of deviations can be of 2 types:
– “insignificant” – the violation is insignificant and does not require analysis;
- "substantial", "serious" and "gross" - violations require analysis.
At the same time, the level of materiality of deviations by items of income and expenses for each CFD is calculated in proportion to the share of expenses of each CFD in the total expenses of the company. And the limit of deviation of the actual value from the planned indicator is based on specific gravity a particular budget item as a percentage of all company costs. If one or another cost item is administered by several CFDs, then the level of materiality of deviations should be distributed among the CFDs depending on the share of supervised cost limits in total expenses.
In our opinion, in order to obtain reliable information about the change in actual indicators over the planned ones, it is sufficient to evaluate deviations taking into account absolute and relative indicators.
Plan-fact analysis results
In our opinion, it is important that, as part of the analysis of the fulfillment of planned indicators according to the levels of significance of deviations, the CFR should indicate the reasons for the deviations of actual values from planned indicators, indicating the factors that caused this deviation. To do this, for each deviation that requires comment in accordance with the level of materiality, the causes that caused it should be determined, taking into account changes in the volume factor (number of resources consumed, number of personnel, number of repaired facilities, etc.) and changes in the cost factor (average salary, price on materials and services, tax rate, cost of internal services).
After all the stages of conducting the PFA are completed, in our opinion, it is worth thinking about the form of presenting the information received to the company's management. In our opinion, information on the results of the plan-fact analysis can be presented in the form of an explanatory note of the developed sample, with analytical tables attached, including comments on the reasons for the identified deviations during the reporting period.
The structure of the explanatory note may include the following elements:
1) deviations of the actual values of indicators from the planned ones and the main complex reasons that caused them, including measures to reduce costs;
2) change in planning and accounting methodology.
Analytical tables should contain information of the following nature: plan for the reporting period, fact for the reporting period, fact for the period preceding the reporting period.
At the same time, all information that is formed on the basis of an analysis of the performance of the CFR allocated limits on budget revenue and expenditure items by counterparties should be submitted to management within the following timeframes:
– PFA for the execution of annual budget indicators – within the period annually determined in in due course;
– PFA for the fulfillment of quarterly indicators – before the established date of the month following the reporting quarter.
Conclusion
In conclusion, we can say that a plan-fact analysis is necessary for a company, as it affects its further development, because a comparison of planned and actual values makes it possible to assess probable deviations in the future.
In our opinion, the PFA allows not only to focus on indicators that have significant deviations of the plan from the fact, but also to identify the causes of these deviations. And the use of materiality levels of deviations in the analysis of the execution of planned and control indicators and budgets in the context of the Central Federal District allows:
– identify all significant deviations;
- reduce the number of significant deviations in the execution of budgets in the whole company;
- significantly reduce the number of gross deviations in the execution of the budgets of the Central Federal District.
At the same time, the collection and processing by financial responsibility centers of information on the implementation of budget targets allows monitoring their current activities, taking into account the allocated limits in general.
by company. This, in turn, makes it possible to analyze and control, requiring priority attention to the problematic areas of the company's activities, as well as to evaluate the performance of each CFD for the fulfillment of its budget targets.
In our opinion, the basis for conducting PFA can be the development and implementation of a methodology for conducting a plan-fact analysis in a company, which will regulate the procedure and requirements for conducting PFA, as well as the form of its presentation.
Thus, in our opinion, an effective budgeting system involves not only setting planned targets for the Central Federal District, but also timely control and analysis of budget execution in order to make effective management decisions through plan-fact analysis.
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Sources:
1. Karpov A. 100% practical budgeting. Book 2. Regulations of the budgeting system. - M.: Result and quality, 2008 - 472 p.
2. Base Group Labs. Library. Glossary. Plan-fact analysis. [ Electronic resource]. – Access mode: http://www/basegroup.ru/glossary/definitions/plan_fact/.