Home fertilizers Ways to increase the volume of production and sales of products. The optimal volume of sales is considered to be the one that ensures maximum profit under the prevailing conditions of production in a certain price range. The task of optimization is greater

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Ways to increase the volume of production and sales of products. The optimal volume of sales is considered to be the one that ensures maximum profit under the prevailing conditions of production in a certain price range. The task of optimization is greater

On the issue of improving the relationship of management accounting at OAO Kemerovokhleb, it is possible to propose the following measures: it is necessary to react as quickly as possible to changes in the market and the behavior of competitors. I believe that the shortcoming in the behavior of this organization is that the reports proposed by the employees are not immediately studied by the management, which is generally justified by the lack of time. The way out of this situation may be a report to the management on the current situations orally based on a written report. In order for employees not to waste time waiting for the decision of the management, it is best to hold a meeting at which these issues were immediately discussed and the employee had an idea of how he should act and what measures should be taken initially. Also, management should avoid setting tasks for the employee that can be misunderstood. That is, the tasks must be set clearly so that employees understand what should be the result of their activities. The manager himself must clearly understand why it is necessary to take certain solutions what should be the result.

It is very beneficial to use a relevant approach in management, when the manager can evaluate possible options for solving problems. The accountant must provide the manager with all the necessary information. Factual (historical) data should be provided, although they are not relevant in themselves, they will not be useful in making a decision and may not be considered at all when discussing alternatives. Past cost data are, however, necessary as the main basis for predicting the magnitude and behavior of future costs.

The relevant approach allows in the process of making a managerial decision to focus only on relevant information, which, with significant amounts of information, makes it possible to facilitate and speed up the development process. best solution.

Also, in order to make managerial decisions, it is necessary to know what goals the organization pursues and how it sees the end result. To solve these problems, it is advisable to draw up plans - actions that must be performed in the future. Planning includes the development of budgets for structural units or functional areas of the organization. For such an organization as OJSC "Kemerovokhleb" it is most profitable to draw up budgets for one, the next year. The creation of financial plans will help to predict and develop the expected financial transactions that need to be completed in order to achieve ultimate goal. The budget should present information in an accessible and clear way so that its content is understandable to the user. An excess of information makes it difficult to understand the meaning and accuracy of the data, the lack of information can lead to a misunderstanding of the main limitations and relationships of the data adopted in the document. The budget may not contain both income and expenses at the same time, there is no need for them to be balanced.

The preparation of the budget must begin with a clearly articulated title or heading and an indication of the time period for which it is being prepared. It is always necessary to follow the basic rule - the information contained in the budget should be as accurate, specific and meaningful as possible for its recipient.

At the end of the period, the actual data must be compared with the budgeted ones in order to analyze and evaluate current activities. During this period, it turns out how the plan was implemented, where mistakes were made. What you need to consider next time to achieve the desired result. I believe that for this enterprise it is necessary to draw up a sales budget. The sales forecast is the starting point and the most critical point in the entire budget preparation process. The sales budget should be based on data agreed with senior management. This plan must be realistic. There must be a real possibility to reach the planned level. Since OJSC Kemerovokhleb is engaged in the production of its own products, it is also necessary to plan a budget for the purchase of raw materials and materials. In which the terms of the purchase, the types and quantities that need to be purchased to meet the production plans should be determined. The budget for the purchase of materials must be consistent with the budget for sales. Since the organization needs funds not only to conduct its activities, but also to meet its own needs, it is necessary to draw up an administrative budget, which would be a detailed plan of current operating expenses, other than expenses directly related to the main activities of the organization.

In order to plan operations at the enterprise (purchase of raw materials, materials, fixed assets), it is necessary to plan cash flow. The cash budget consists of two parts - expected cash receipts and expected payments and disbursements. To determine the expected income for the period, information is used from the sales budget, data on the procedure for collecting funds on accounts receivable.

In addition to regular operating expenses, cash can also be used to purchase equipment and other assets, to repay loans and other long-term liabilities. All this information must be collected in order to prepare a correct cash budget.

The cash budget has two purposes. First, it shows the ending balance in the cash account at the end of the budget period, the value of which must be known to complete the forecast balance sheet. And, secondly, by predicting the balance of funds at the end of each month within the budget period, it identifies periods of excess financial resources or their shortage. The first goal shows the role of this budget in the entire cycle of preparing the general budget, the second reflects its importance as a management tool financial resources which is extremely important in any business. Without money, a business cannot function.

When preparing a cash budget, it is necessary to focus on the time of actual receipts or payments of funds, and not on the time of business transactions, which is a mandatory principle for compiling business transactions, which is a mandatory principle for compiling financial reporting. Based on past experience and management's judgment of the current situation, the expected cash flow from the sale on credit is determined, which may include no cash flow or allowance for doubtful debts.

It is necessary to take into account the policy of payments and payments of the company itself for the acquisition of material assets, payment for labor costs and other expenses.

In this way, periods of highest or lowest cash availability can be planned. A very large balance in the cash account would mean that the funds were not being used as efficiently as possible. Low level would indicate that the company is unable to pay its current obligations. Therefore, careful planning of funds is necessary.

The development of a new system of accounting and reporting information should include elements of regulation and planning in its composition. They create an opportunity to solve the second aspect of the problem - to expand the regulatory function of accounting, to provide the necessary connection between the production, technological and economic services of the enterprise that perform planning, control, dispatching and others. similar works. Including planned and regulatory data in the accounting system, during the processing of information, it is possible to analyze economic indicators, assessment and characterization of the results of the activities of individual teams, forecasting the trends of these indicators and directions for the development of production

Building an integrated system and its specific model must repeat technological processes production, their sequence, priority, purposefulness of communication. Based on the specifics of the enterprise, when creating an integrated system, production accounting objects should be taken as a base, which will allow not only to integrate planned, regulatory and accounting information on the movement of resources in the course of manufacturing products, but also to carry out an algorithmization of accounting and control operations with the identification of deviations from the planned as by the natural-material form of products, and by the costs of producing the same products

Data not directly related to accounting involved in the composition information model, expand the boundaries of the collection, processing and use of information for making appropriate management decisions. This increases the coverage area of all types of accounting for production operations and self-supporting relationships. structural divisions. At present, the spheres of influence of managerial and financial accounting delimited and determined by the objects and methodology of planning the volume and range of production and costs for the production of marketable products

Expansion of the service area with information from different services of the enterprise and, first of all, technological ones, requires a change in the accounting methodology, its content and consistency with the mechanism of internal interaction between departments.

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Introduction

As Russia becomes on the market path of economic development, the role of such indicators as the volume of production and sales of the enterprise's products increases. It is these indicators that are the decisive factor in the formation of profit.

The volume of production and sales of products are the most important aspects for all stakeholders - the owners of the enterprise, the state. Employees, the local community, since the successful implementation of production programs, stable and wide sales of products allow all participants in production activities to ultimately achieve their financial goals - primarily increasing welfare and quality of life.

In the absence of “top-down” state plans, the fulfillment of which was the main goal of enterprises operating in a centrally planned economy, the main guideline for enterprises in a market economy is the implementation of production and investment programs developed by the enterprises themselves and compliance with budgets.

The amount of revenue is determined by internal and external (market) factors. Ways to increase the volume of production and sales of products are determined by factors such as production capacity, the structure of products, the rhythm of production, the quality of products at the enterprise.

The relevance of the topic lies in the fact that the volume of production and sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, the volume of production is put forward in the first place. But as the market saturates and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis of production capacity. The enterprise should produce only those goods and in such a volume that it can actually sell.

The volume of product sales and the resulting financial results have a significant impact on the development and efficiency of the enterprise's production volume. Therefore, in modern conditions, the importance of ways to increase production volumes and sales of products is significantly enhanced.

The growth rate of production volume and sales of products directly affect the amount of costs, profit and profitability of the enterprise, as well as the overall efficiency of the organization, so the significance of these indicators cannot be disputed. The reason for this is that in the conditions of market relations new factors are added, ignoring which can lead to sad consequences - financial losses, and in case of unfavorable developments - bankruptcy.

The purpose of the bachelor's thesis is to consider the theoretical foundations of the volume of production and sales of products at the enterprise and identify ways to increase them. In connection with the goal, the following tasks can be distinguished:

Consider indicators characterizing the volume of production and sales of products;

Identify the factors affecting the change in the volume of production and sales of products;

To identify ways to increase the volume of production and sales of products.

The object of the study was a modern industrial complex for the production of chemical products for industrial purposes and household chemicals - OJSC "Kaustik", the city of Volgograd.

The study period of this enterprise is 3 years (from 2008 to 2010).

1. Theoretical part. Theoretical foundations of the volume of production and sales of products and ways to increase them

1.1 Indicators characterizing the volume of production and sales of products

In Russian practice, a special terminology has developed to describe the volume of production and sales of products. Speaking about the output of products, it should be borne in mind that products manufactured in given period(PP) is not identical to products put into circulation (PV), i.e. finished. On the one hand, not everything produced can be finished, and then PP > PV. On the other hand, output could consist of produced in a given period plus the remains of blanks from the previous period, then VP > PP. The first case corresponds to an increase in stocks of semi-finished products, and the second to their decrease.

It is impossible to say unequivocally that one of these situations is good and the other is bad, since the business activity of any enterprise is cyclical. In the process of any enterprise, there are periods when the performance a large number Urgent orders require increased production rates. During these periods, the volume of output may exceed the volume produced. In order for the enterprise to cope with such situations, stocks of semi-finished products, blanks, and partially processed products are created during periods of relative calm. If the products released during these periods are not large, their volume will be lower than the volume produced.

The volume of production and sales of products is characterized by the following indicators: gross turnover, intra-production turnover, gross, marketable and sold products.

Products should be distinguished by the degree of readiness in terms of the production cycle of a given enterprise and in terms of consumption needs. A finished product from the point of view of the production cycle of a given enterprise is a finished product (FP) and is produced for sale to external consumers. Finished products is part of the commercial products of the enterprise (TP).

Marketable products include the cost of: finished products planned for release (accepted by the technical control department, completed and handed over to the enterprise's finished product warehouse); semi-finished products, component parts and assembly units intended for sale to the outside; tools, fixtures and works (services) sold to the outside (IPRS), as well as products manufactured at the enterprise for use (consumption) at the enterprise itself. It is expressed in wholesale prices of the enterprise and in comparable prices. The former are used to link the production plan with the financial plan; the second - to determine the pace, dynamics and changes in the structure of production.

Marketable output characterizes the volume of manufactured finished products and is used to calculate production costs, financial results, profitability and other indicators of production efficiency.

If the products produced by a workshop, department or other division of the enterprise are not intended for sale or consumption, but for further processing by other divisions of the enterprise, they are classified as semi-finished products. A semi-finished product (PF) is a finished product of the enterprise's divisions intended for further processing within the enterprise.

Marketable products, excluding semi-finished products released to the side, will be finished products (FP). In this way:

TP \u003d GP + PF + IPRS (1.1)

The same product can be raw materials, semi-finished products and finished products for various stages of production.

Products that at the time of analysis are in the workshops of the enterprise at ongoing or stopped technological processes and are not yet ready for transfer to other divisions of the enterprise are intrashop work in progress (VTsNP).

Intrashop work in progress, together with semi-finished products, make up complete work in progress (WP), i.e.

NP = PF + VTsNP (1.2)

Gross output (VP) is the value of all manufactured products and work performed, including work in progress.

Gross output includes:

1) finished products (products) developed during the reporting period by all divisions of a legal entity (both from their own raw materials and materials, and from raw materials and materials of the customer), intended for sale to the outside, transfer to their capital construction and their non-industrial divisions, crediting to the composition of their own fixed assets, as well as the issuance of their employees on account of wages;

2) semi-finished products of their production, released during the reporting period to the side, their capital construction and their non-industrial divisions, regardless of whether they were produced in the reporting period or earlier;

3) work (services) of an industrial nature, performed on orders from outside, for its capital construction and its non-industrial divisions, as well as work on the modernization and reconstruction of its own equipment;

4) work on the manufacture of products (products) with a long production cycle, the production of which was not completed in the reporting period.

Distinguish between gross net output and gross gross output: in the first, intrashop work in progress is not included, in the second it is included. The corresponding formulas for calculating gross net output (GP net) and gross gross output (GR gross) are as follows:

Net VP \u003d GP + (PF 2 - PF 1) + PFS + IPRS (1.3)

VP gross \u003d GP + (NP 2 - NP 1) + PFS + IPRS (1.4)

where PF 2 - the value of balances at the end of the period;

PF 1 - the amount of balances at the beginning of the period.

The values in brackets can be both positive and negative, since in certain periods both an increase and a decrease in the balance of semi-finished products and work in progress can be observed.

From the definition of marketable products as the sum of finished products and semi-finished products released to the side, it also follows that

VP net = TP + (PF 2 - PF 1) (1.5)

Gross turnover - the total value of all types of products of the enterprise, which is intended for sale on the side and for internal consumption, as well as the cost of industrial work for its divisions and for other consumers. Distinguish between gross net turnover (excluding intrashop work in progress) and gross gross turnover (taking into account intrashop work in progress). The corresponding calculation formulas are:

VO net = VP net + PFP (1.6)

VO gross = VP gross + PFP (1.7)

Gross turnover is equal to gross output if all workshops and divisions of the enterprise operate independently of each other, i.e. produce products directly intended for sale and do not transfer their products to other divisions for processing.

Since, when calculating the value of the gross turnover, each semi-finished product is included in the calculation several times (as many times as the transfer of the product including it to another workshop or division), this indicator has a very limited significance, being only an indicator of the length of the production cycle compared to the production cycle of similar enterprises.

Intra-production turnover - the cost of finished products or semi-finished products and works of an industrial nature that are consumed within the enterprise.

Sold products - products are considered to be paid for by the buyer or sales organization. Its volume is calculated as the cost of finished products and semi-finished products of own production intended for delivery according to the plan and payable by the customer, spare parts of all types and purposes, consumer goods, work performed and services rendered, sold in accordance with economic agreements with consumers of products or through its own marketing network.

Net output - the value of the enterprise's products minus all material costs and depreciation of the main enterprise.

Thus, the basis for developing ways to increase the volume of production and sales of products is a system of certain indicators that characterize the activities of the enterprise for the production of products.

Figure 1.1 illustrates the indicators characterizing the volume of production and sales.

Figure 1.1 - Indicators characterizing the volume of production and sales of products at the enterprise

1.2 Basic information about the volume of production and sales of products

The volume of production and the volume of sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, the volume of production is put forward in the first place. But as the market saturates and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis for developing a production program. The enterprise should produce only those goods and in such a volume that it can actually sell.

The main task of industrial enterprises is to provide the population with high-quality products to the fullest extent possible. The growth rate of production and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is important. Its main tasks:

- determination of the influence of factors on the change in the value of these indicators;

- identification of ways to increase output and sales of products;

The sources of information for the analysis of production and sales of products are the business plan of the enterprise, operational schedules, reporting f. No. 1-p (annual) "Report on products", f. No. 1-p (quarterly) "Quarterly reporting of an industrial enterprise ( association) on the release of certain types of products in the assortment", f. No. 1-p (monthly) "Urgent reporting of an industrial enterprise (association) on products", f. No. 2 "Profit and loss statement", statement No. 16 "Movement of finished products, their shipment and sale".

The main task of a comprehensive targeted study of the volume of production and sales of products is to determine the competitive position of the enterprise and its ability to flexibly maneuver resources when market conditions change. This common task is implemented by solving the following particular problems:

- assessment of the degree of fulfillment of contractual deliveries of products;

- assessment of the impact of the structure of products;

- assessment of production capacity, product quality, rhythm of production;

- establishing the reasons for the decrease in production facilities and the irregularity of output;

- quantitative assessment of reserves for the growth of output and sales of products.

The purpose of the analysis of the volume of production and sales of products is to find ways to increase the volume of sales compared to competitors, to expand the market share while maximizing the use of production capacities and, as a result, to increase the profit of the enterprise.

The volume of industrial production can be expressed in natural, conditionally natural and cost meters. The main indicators of production volume are commodity, gross and sold products.

The volume of sales of products is determined either by the shipment of products to customers, or by payment (revenue). It can be expressed in comparable, planned and current prices. In a market economy, this indicator is of paramount importance. The sale of products is the link between production and the consumer. The volume of production depends on how the product is sold, what is the demand for it in the market.

Production is evaluated using natural and conditionally natural indicators, in units of labor input and cost. The volume of production is characterized by gross and net products, output - finished and commercial products, sales - shipped and sold commercial products.

The plan for the release (manufacture) of products (by types and volumes) in the coming periods constitutes the production program of the enterprise. According to the timing of planning, strategic and operational production programs are distinguished.

The study of production volumes is carried out in a certain range of business activity, i.e. within the limits min -- max representing the relevant series. Analysis can be carried out not only within the limits of the absolute min - max, but also within the limits of constant fixed costs.

The relevant range consists of the minimum allowable, maximum allowable, optimal and actual volumes of output and sales of products.

The minimum allowable (break-even) volume of sales is the volume at which equality of income and costs is achieved under the prevailing conditions of production and product prices.

The maximum volume provides the maximum loading of production factors.

The optimal volume of sales is considered to be the one that ensures maximum profit under the prevailing conditions of production in a certain price range. The optimization problem is more theoretical than practical, however, the optimal volume in the planning of production is the benchmark, the knowledge of which is necessary.

The growth of production (works and services) in value terms is one of the generalizing indicators economic efficiency production. The expansion of production is primarily due to best use equipment and materials, growth of labor productivity.

Analysis of the structure of commercial products. Uneven implementation of the plan for certain types production leads to a change in its structure, i.e. the ratio of individual products, in general, their release. Fulfilling the plan in terms of structure means maintaining the planned ratios of its individual types in the actual output.

The structure of production is determined by calculating the share of each type of product as a percentage of the total volume of production in monetary terms.

In the process of analysis, it is necessary to study changes not only in the volume of production of marketable products, but also in the volume of its sale, on which the financial position and solvency of the enterprise depend.

The sale of products is the final stage of the production and economic activities of the enterprise. Products are considered sold from the moment the funds are received on the supplier's settlement account. To determine the implementation of the plan in terms of sales volume, wholesale prices of the enterprise are used.

To ensure a more complete satisfaction of the needs of the population, it is necessary that the enterprise fulfill the plan not only in terms of the total volume of production, but also in terms of assortment and nomenclature.

Nomenclature - a list of product names and their codes established for the relevant types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the CIS. Assortment - a list of product names with an indication of its production volume for each type. It can be full, group and intragroup. The analysis of the implementation of the plan for the nomenclature is based on a comparison of the actual and planned output of products for products that are included in the main list.

Sources of information for the analysis of the production program of the enterprise are plans for economic and social development enterprises, operational plans - schedules, reporting form 1-p "Report of the enterprise on products".

1.2.1 Main directions and information support for studying the volume of production

Production volume - the most important direction economic analysis. This is due to the fact that the cost, profit, profitability, turnover of funds, solvency of the enterprise and other indicators characterizing the efficiency of the enterprise depend on the volume of production, composition, assortment, quality of manufactured and sold products, the rhythm of production.

Data sources for analysis:

1) enterprise passport;

2) planned target;

3) operational, statistical, accounting information.

Analysis of various product categories is carried out in terms of compliance results achieved their intended levels. In a market economy, the implementation of the plan does not play the role that it played under centralized planning, therefore, such an analysis is of primary importance only for internal control procedures at the enterprise itself, management accounting and evaluating the performance of production managers.

Carrying out such an analysis is a rather laborious process. It needs a generalization large volumes information, and with the growth of the size of production, the volume of information increases at a great speed. Therefore, when deciding on the need to conduct a complete analysis of product categories at the enterprise, management must understand that this will require a significant investment of working time, not only for special employees of the analytical service, but also for production managers. In any case, you should first decide whether the result will justify such costs.

Analysis of production for a certain period of time can be performed both in kind and in monetary terms. In physical terms, manufactured products are valued in tons, meters, pieces, etc. units. In monetary terms, the volume of production is estimated in rubles or another currency. Since the question of the monetary value of the product on different stages production is quite controversial, for the analysis of output, the natural expression is most often used. There are, however, certain subtleties in the use of natural units. Since different brands, varieties and varieties of products require different technological processes, time, labor and materials for their manufacture, it is incorrect to compare and summarize the output of different (even related) types of products. In addition, it significantly affects the commercial result and the quality of the products. Therefore, in order to correctly draw conclusions about the number of products produced, it is necessary to find a way to take into account differences in technology and quality. They do this by converting the results into conventional units - conventional tons, conventional pieces, etc. recalculation is carried out by multiplying natural units by the coefficients established for each grade and variety, based primarily on the duration of the technological process in relation to the costs of various resources for the manufacture of an equivalent product.

The introduction of conventional units of output sometimes leads to the fact that the picture of the implementation of planned or budget targets is completely different than when natural units are used.

It is clear, however, that it is possible to establish conventional units for comparing physical indicators only for related products. If the products are heterogeneous, comparisons of natural indicators do not make sense. In this case, monetary units become the only measure of output.

The growth of output, both in kind and in monetary terms, is evidence of the successful operation of the enterprise and its good prospects. However, the monetary value of manufactured products is fraught with danger: during periods rapid growth prices (namely, price growth, or inflation, is one of the main factors characterizing the economic situation in Russia over the past decade), an increase in output in monetary terms may not be evidence of the real growth of an enterprise if this increase does not keep pace with inflation.

In the analysis of the volume of production and sales of products, a number of coefficients are used that characterize the production activities of both the enterprise as a whole and its individual divisions.

As a characteristic of the length of the production cycle, the indicator of intra-factory turnover is used:

To ext. - head. rev. = VP/VO (1.8)

Its value is equal to one if there is no intra-factory turnover between different divisions of the enterprise, i.e. transfer of semi-finished products from one technological process to another.

An indicator of the share of marketable products in the volume of gross output is the coefficient of marketability:

Who in. = TP/VP (1.9)

The equality of this indicator to one indicates either that the analyzed enterprise does not have unfinished intrashop production and semi-finished products, or that their balances at the end of the period have not changed compared to its beginning.

To analyze the composition of commercial products, the readiness factor is used:

Goth. = GP/TP (1.10)

Like the two previous coefficients, its value can range from 0 to 1, showing the share of finished products in the total output of the enterprise. If the value of this coefficient has been steadily decreasing over several periods, this indicates that the share of semi-finished products and other, other than the main, products of the enterprise in the total volume of marketable products is increasing. Consumers are less and less interested in the finished products of the enterprise, and those types of output that were previously considered secondary or auxiliary are in greatest demand. In this case, the management of the enterprise should think about changing the structure of products, and maybe even about re-profiling production.

Another indicator characterizing the output, and in fact - the market activity of the enterprise, is the sales ratio:

To real. = RP/TP, (1.11)

where RP - sold products of the enterprise, i.e. products that found their buyer for the analyzed period of time. Its volume is calculated according to the data financial statements as the volume of sales for the corresponding period.

1.2.2 The main directions of studying the volume of sales of products

The volume of sales of products is the end result of the activity of the enterprise as a production complex, the analysis of revenue is carried out both for the enterprise as a whole and for its structural divisions or types of products, as well as for its separate business units leading independent production activities (workshops, branches). Of course, such an analysis makes sense only when the revenue of a particular unit can be isolated from the financial flows of the entire enterprise, and also if the amount of this revenue is significant for the enterprise as a whole. As with the analysis of the volume of production, the analysis of revenue will require a significant investment of time for employees of both analytical services and line departments. Therefore, it can be considered justified only to the extent that it provides useful information for determining the prospects of the enterprise and its individual divisions.

Great importance has an analysis of the volume of sales for enterprises with a divisional organizational structure. Comparative analysis revenues of various departments can give more informed conclusions about the performance of branches or workshops than the analysis of profit, contribution and other indicators of financial performance.

In the case when an enterprise produces complex, unique or very expensive products, fulfilling a limited number of large orders during a quarter or a year. For such enterprises, it is quite difficult to talk about the dynamics of product sales, since revenue is not a constant flow, and the fulfillment of each order makes a significant contribution to the total sales volume.

The tool for analyzing the financial and economic activities of an economic entity is financial statements. And the first thing to find out when starting to analyze the implementation is the principle of recording revenue. In the practice of Russian accounting, there are two main ways to register revenue - sales are recognized at the time of payment or at the time of shipment of products. Using these two methods has its pros and cons. Since the standard practice of business relations in market conditions provides for the provision of buyers and consumers with payment deferrals, the choice of how revenue is reflected will affect its dynamics. This effect will be especially noticeable in those enterprises where the flow of cash receipts is heterogeneous, revenue comes large sums, through unequal (and most often - and indefinite) intervals of time. It is clear that the schedules of sales, accounted for by payment and shipment, when providing deferrals to buyers, will be shifted relative to each other in time for a period equal to the duration of these delays. Very often, enterprises adhere to a certain policy, the same for almost all buyers, regarding payment for shipped products. If such a practice is adopted in an enterprise producing standard mass products, then the gap between shipment and payment in the normal state of affairs in the enterprise should be approximately equal to the duration of the usual delay. The increase in this gap indicates that the buyers of the company's products do not comply with contractual relations and delay payment for the products received. In this case, the financial management of the enterprise should pay more attention to working with debtors and more carefully monitor the implementation of contracts, applying, if necessary, penalties to delinquent debtors.

If we compare the dynamics of production and sales of products, it is obvious that even with the recognition of revenue from shipment, there will be an incomplete match between the schedules. Between production and shipment to consumers at the vast majority of enterprises, a certain period passes: for chemical industry due to the characteristics of the products themselves, it is large and is calculated in months. If the accounting policy of the enterprise provides for the recognition of revenue from payment, then the gap between production and sales becomes even greater.

1.3 Factors affecting the change in the volume of production and sales of products

1.3.1 Production capacity

The determining factor in the volume of production is the amount of power. It reflects the potential of enterprises, workshops for the production of products. Determination of the value of production capacity takes a leading place in identifying ways to increase production volumes.

Production capacity is the maximum possible output of products provided for the corresponding period (decade, month, quarter, year) in a given nomenclature and assortment, taking into account the optimal use of available equipment and production space, advanced technology, advanced organization of production and labor.

The economic justification of production capacity is the most important tool for planning industrial products. In other words, this is the potential for gross industrial output.

The production capacity of the enterprise depends on the following factors: the quantity and quality of existing equipment; the maximum possible productivity of each piece of equipment and throughput of areas per unit of time; the accepted mode of operation (shift, duration of one shift, discontinuous, continuous production, etc.); nomenclature and range of products, labor intensity of products; proportionality (conjugation) of production areas of individual workshops, sections, units, groups of equipment; the level of intra-factory and inter-factory specialization and cooperation; the level of organization of labor and production.

When forming the production capacity, the influence of such factors as the nomenclature, assortment, product quality, the fleet of the main technological equipment, average age equipment and the effective annual fund of its operating time under the established mode, the level of contingency of the fleet, the size of production areas, etc.

The degree of satisfaction of market demand depends on the production capacity, which can vary in volume, nomenclature and assortment, therefore, the production capacity should provide for the flexibility of all technological operations, i.e. the opportunity to rebuild the production process in a timely manner, depending on the growth of the competitiveness of products, changes in volume, nomenclature and assortment.

Production capacity is calculated according to the entire list of nomenclature and range of products. In conditions of multi-product production, when manufactured products are characterized by hundreds of product names, each of which differs not only in purpose or design features, but also in manufacturing technology, the entire range of manufactured products is grouped and a representative product is selected.

To calculate the production capacity, you must have the following input data:

Planned fund of working hours of one piece of equipment;

Number of cars;

Equipment performance;

The complexity of the production program;

Achieved percentage of performance standards.

The production capacity of the leading divisions is determined by the formula 1.12.

PM = n Nm F, (1.12)

where PM is the production capacity of a subdivision (workshop, site);

n is the number of units of the leading equipment of the same name, units;

Nm - hourly technical capacity pieces of equipment, units;

F is the fund of equipment operation time, hours.

In the short run, production capacity is a constant. In the long term, it can be reduced by taking out of production physically and morally obsolete, redundant machines, equipment and space, or increased by technical re-equipment of production, reconstruction and expansion of the enterprise. In this regard, when justifying the production program by production capacities, the following are calculated:

input power;

Output power;

Average annual production capacity.

Input production capacity is the capacity at the beginning of the reporting or planning period.

Output production capacity is the capacity of the enterprise at the end of the reporting or planning period. In this case, the output power of the previous period is the input power of the next period. The output power is calculated by the formula:

PMout \u003d PMin + PMm + PMr + PMns - PMvyb, (1.13)

where PMout - output production capacity;

ПМвх - input production capacity;

ПМм - an increase in production capacity due to the technical re-equipment of production;

PMR - increase in production capacity due to the reconstruction of the enterprise;

PMns - increase in production capacity due to the expansion (new construction) of the enterprise;

PMvyb - retiring production capacity.

Since the input and output of capacities occurs throughout the entire planning period, it becomes necessary to calculate the average annual production capacity. It is determined by the formula:

PMs \u003d PMin + U PMivvod tid / 12 - U PMjvyv. tjd / 12, (1.14)

where PMS is the average annual production capacity;

PMinput - input i-th production capacity;

tid is the number of months in a year during which the i-th capacity will operate;

ПМjvyv - output j-th production capacity;

tjd is the number of months in a year during which the j-th output power will not operate.

The above methodology for determining the average annual capacity is applicable in cases where the enterprise development plan provides for a specific month for the commissioning of new production capacities. If the current plan for capital construction or organizational and technical measures provides for the commissioning of capacities not by months, but by quarters, then when calculating the average annual capacity, it is considered that they will be commissioned in the middle of the planned quarters.

The indicators characterizing the level of production capacity utilization include the capacity utilization factor, which is determined as follows:

where B f (pl.) - the actual (or planned) volume of production,

produced per year in physical units.

For a deeper analysis of the reasons for the deviation in the use of power, it is advisable to determine the coefficients of intensive, extensive and integral use of the leading equipment. The coefficients are defined as follows:

where K int - coefficient of intensive use of equipment;

N f (pl.) - the actual (planned) performance of the leading unit

equipment per unit of time, t/h;

T.o. - technically substantiated productivity, t/h.

where K ex - coefficient extensive use leading equipment;

T f (pl.) - the actual (planned) time of use of the leading equipment, hour.

K integ = K int Ch K ex, (1.18)

where K integ is the integral utilization factor of the leading equipment.

It is important to determine the reserve for the use of production capacity, which is calculated as follows:

P m \u003d 1 - K integr (1.19)

With a correct calculation, the following equality should be maintained:

1 - K m \u003d R m (1.20)

1.3.2 Fulfillment of contractual deliveries of products

The degree of fulfillment of contractual deliveries (K d.p.) of products is determined by the final indicator reflecting the ratio of the value of actual revenue to the value of contractual obligations (K d). Such an indicator can be determined by the formula:

where T f is the actual volume of marketable products delivered according to

contracts, in natural units of measurement;

T d - the volume of supplies of marketable products under contracts, in natural units of measurement;

C f, C d - respectively, the actual prices and prices,

established at the time of signing contracts, rub./unit.

The value of this indicator is influenced by two factors - the physical volume and deviations in prices, if the contracts provide for their subsequent adjustment. Therefore, it is necessary to measure the influence of each of these factors.

To identify individual factors, you can use the index method. Accordingly, in order to determine the impact on the amount of revenue as a result of deviations in the physical volume of fulfilled obligations from those assumed, it is necessary to calculate by base prices both the volume of assumed obligations and the actual volume.

where is the coefficient of fulfillment of obligations in terms of physical volume.

To determine the degree of influence of deviations in prices, the actual volume of supplies for the reporting period is estimated at base prices and at the actual prices of its value calculated at base prices, we obtain the price change coefficient ().

The influence of factors of physical volume and prices in quantitative terms is achieved by calculating the difference between the numerator and denominator in the corresponding formulas.

The enterprise should also take into account the timeliness of the fulfillment of delivery obligations, the purpose of which is to identify the amount of obligations overdue and the reasons for the violation of delivery dates. The importance of this lies in the fact that, in addition to untimely receipt of revenue, failure to meet the deadlines for deliveries entails the payment of fines, penalties and forfeits, which subsequently negatively affects the performance of the enterprise.

1.3.3 Structure of products

The nomenclature represents the list of names of manufactured products.

Assortment - a set of varieties of products of the same name, differing in technical and economic indicators.

The assortment formation system includes the following main points:

Determination of current and prospective needs of buyers;

Assessment of the level of competitiveness of manufactured products;

The study life cycle products and introduction of new perfect species products and withdrawal of obsolete products;

Evaluation of economic efficiency and degree of risk of changes in the product range.

Much attention should be paid to the implementation of the assortment plan, as this contributes to the most efficient and rational use of labor, raw materials, and financial resources available to the enterprise.

The coefficient of fulfillment of the plan for the assortment (K a) will be:

Special attention it is necessary to pay attention to the structure of manufactured products. A change in structure is a structural shift. The impact of structural shifts on the volume of production is determined by multiplying the difference in the level of implementation of the plan in value and natural meters by the planned output in value terms.

VP str \u003d (K st - K n) H VP p (1.25)

Instead of the plan fulfillment factor in physical terms, the labor intensity plan fulfillment factor can be used.

If an enterprise has a higher percentage of output growth in value terms, this means that it produces less labor-intensive, but more expensive products. As a result, production output increases.

If there is more high growth volume of production in physical terms, this means that more labor-intensive, but cheaper and less profitable products are produced. As a result, the volume of production is reduced.

1.3.4 Rhythm of production

Rhythm - uniform release of products in accordance with the schedule in volume and assortment, provided for by the plan.

Rhythm is a qualitative indicator that characterizes the work of the enterprise. Good rhythm ensures a more complete use of production capacity, labor, material resources.

Irregular work leads to a decrease in product quality, an increase in labor costs, to the payment of fines for underdeliveries and other losses.

There are direct indicators for assessing rhythm, which include:

Rhythm coefficient (K p):

where? In pl - total value planned assignments in the planned period;

B - total overfulfillment of planned targets for the analyzed period.

Coefficient of variation (Kv), defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output. The calculation is performed according to the formula 1.27:

where is the square deviation from the average ten-day task;

n is the number of periods;

Planned average ten-day output.

Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of the enterprise, losses from marriage, payment of fines for underdelivery and late shipment of products, etc.

Coefficient of arrhythmia - the sum of positive and negative deviations of the coefficients for the implementation of the plan by periods. The higher this indicator, the worse the rhythm of the enterprise.

The arrhythmia of production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, turnover slows down working capital enterprises .

For unfulfilled deliveries of products, the enterprise pays fines, revenue is not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

Causes of rhythm disturbance can be external and internal.

External: lack of energy resources, etc.

Internal: low level organization of production, production control, difficult financial situation.

Negative consequences entail not only underfulfillment or untimely fulfillment of planned targets, but in some cases overfulfillment. Therefore, it is advisable to take into account both negative and positive deviations from the plan when assessing rhythm.

1.3.5 Product quality in the enterprise

The most important indicator of the company's activity is the quality of products. Improving the quality increases the demand for products and increases profits, not only due to sales volume, but also due to higher prices.

Product quality is one of the main factors contributing to the growth of product sales.

This is the main indicator of the competitiveness of products and enterprises.

However, as a rule, improving the quality of products requires additional costs and increases the unit cost of production. The growth in output due to quality is reflected through the cost, price, profit and is the object of economic analysis.

The quality of products is regulated and established by a quality certificate.

It affects the volume of output and sales in terms of value because it gives grounds for a higher price and an increase in demand for higher quality products. Distinguish and analyze the quality of work and product quality. Figure 1.2 shows their impact on output.

The impact of product quality on the performance of the enterprise is assessed using quality indicators.

Product quality is a set of product properties that determine its suitability to satisfy certain needs in accordance with its purpose.

Figure 1.2 - The relationship between quality and volume of production

A quantitative characteristic of one or more product properties that make up its quality is called a quality indicator. There are generalizing, individual and indirect indicators of product quality. Quality indicators characterize the parametric, consumer, technological, design properties of the product, the level of its standardization and unification, reliability and durability.

The main indicators of quality are general indicators, individual indicators are indirect indicators.

1) General indicators, i.e. regardless of its type and purpose:

Share of certified products;

The share of products that meet international standards;

The share of products manufactured for export.

2) Individual indicators characterizing the properties of products:

Utility;

Reliability;

manufacturability;

Aesthetics.

3) Indirect indicators:

Penalties for low-quality products;

The volume of rejected products and the proportion of defects;

Marriage loss.

During the analysis, the dynamics of these indicators is studied, the reasons for changes in quality indicators are clarified. At enterprises producing products of different grades, the average grade factor is calculated according to the plan and in fact by dividing the actual volume of manufactured products in value terms by the output at the price of 1 grade.

K grade = ?Q i H p i / ? Q i P p 1 (1.28)

As a result of changes in the quality of products, the average prices for products change. It is necessary to calculate them according to the plan, in fact, and find their impact on the performance of the enterprise.

P=? Q i P i / ?Q i (1.30)

TP \u003d (P fact - P plan) H Q fact (1.31)

P = (P fact - P plan) P K (1.32)

P \u003d (P fact - P plan) P K - (C fact - C plan) P K, (1.33)

where K is the number of products sold;

C is the unit cost of production.

An indirect indicator of quality is the loss from marriage.

A production defect is considered to be a product that, according to its technical or quality characteristics, does not meet the standard of this type of product and is not capable of performing the functions provided for this product. Products can be recognized as defective at any stage of production, and the detected defect can be produced both at this and any of the previous operations of the production cycle.

Marriage analysis is carried out in the following areas:

1) according to the method of use - for marriage, correctable and irreparable. If the product, after completion, can be used in the capacity for which it was originally intended, the marriage is considered to be correctable. Otherwise, there are several ways to use it:

As a blank for other products in the same production;

As a material for the main production;

For implementation on the side;

2) by workshops and operations separately - those who discovered the marriage and those responsible for its production;

3) by products;

4) for reasons of origin of marriage. There can be many reasons, for example:

Low-quality raw materials and materials;

Incorrectly executed drawings and other technical documentation;

Inappropriate equipment and tools;

Inefficient organization of production and management;

Lack of proper control at the previous stages of production;

5) on rejecting signs.

The analysis of marriage at the enterprise has two main goals: the first of them is to identify the causes of marriage and their further elimination. Second important goal conducting such an analysis is to identify those responsible for the fact that part of the enterprise's products turned out to be inconsistent with the standards. From this point of view, the analysis of marriage is part of the control of the effectiveness of all employees of the enterprise.

It should, however, be remembered that the fact of marriage itself should not be a reason or reason for taking specific sanctions against the employee or unit in which the marriage was committed. Without an analysis of the causes of marriage, such sanctions will have the opposite effect, leading not to an increase in quality, but, on the contrary, to its decrease and attempts by workers to hide the shortcomings they have discovered. After all, often the same type of marriage can be caused by different reasons or a combination of these reasons. For example, the products may not meet the declared properties due to the fact that the operator did not follow the technological scheme for the production of products, or perhaps because the raw materials turned out to be of poor quality, and the supply department is to blame. In any case, the management of the enterprise, which conducts regular quality control and reject analysis, must understand that the value of the analysis is only in the conclusions that are drawn on its basis, but one should be very careful about the conclusions.

The crown of analytical procedures in this part of the analysis of production should be the development of measures to eliminate the causes of marriage and prevent their occurrence in the future. Otherwise, this rather time-consuming section of the analysis will be of very little value.

1.3.6 Usage labor resources

At the enterprises of the chemical complex there are industries where the volume of output is directly related to the number of main production workers, the time worked by each worker, and the level of labor productivity.

Such industries include the production of consumer goods, the production of plastic and rubber products, and others.

The main indicators characterizing the volume of output are:

Average number of workers, pers. (H p);

The average number of days worked by one worker, days per year (D);

The average number of hours worked by one worker, hours per day (T);

Average output per worked man-hour, rub./man-hour (P).

The dependence of the volume of production on labor factors can be mathematically expressed as follows:

1. Increasing sales volume

2. Price increase

3. Reducing the cost of production

Improving the quality of commercial products

Finding more profitable markets

Implementation in more optimal terms

Figure 3. Sources of reserves for increasing profits from product sales

Price increase is enough effective method but very risky. Since the market for railway equipment is quite saturated, and with a significant increase in prices, buyers may not appreciate the increase in the price level and go to competitors.

In 2013, NZ PPRTI LLC has already taken a number of measures to reduce both the cost and distribution costs, which made it possible to increase the level of profitability, and we continue to consider this option as the most effective way to identify reserves for the growth of the company's profit.

So, NZ PPRTI LLC has identified reserves for profit growth due to an increase in sales volume and cost reduction.

Comparison of the possible sales volume, established according to the results of marketing research at LLC NZ PPRTI, with the production capabilities of the enterprise allows us to predict an increase in production and sales by 5% next year.

Let us calculate the reserve for increasing profits for 2012 due to the increase in the volume of output and sales of products of NZ PPRTI LLC according to the formula (7):

, (7)

where PV- possible increase in the volume of products sold;

P AT- actual gross profit;

V- the actual volume of products sold (revenue).

PV 2012 = 774225 ∙ 5% = 38711.25 thousand rubles

P 2012 = 13220 thousand rubles

V 2012 = 774225 thousand rubles

thousand roubles.

Now let's calculate the reserve for increasing profits for 2013 by increasing the volume of output and sales of products of NZ PPRTI LLC in a similar way.

PV 2013 \u003d 724621 ∙ 5% \u003d 36231.05 thousand rubles

P 2013 = 38046 thousand rubles

V 2013 = 724621 thousand rubles

thousand roubles.

Thus, by increasing the volume of output by 5%, the enterprise under consideration in 2012 could increase its profit by 661.19 thousand rubles, and in 2013 by 1902.13 thousand rubles.

An important direction in the search for profit growth reserves of NZ PPRTI LLC is to reduce the costs of production and sale of products, for example, raw materials, materials, fuel, energy, depreciation of fixed assets and other expenses.

If the analysis of profit is preceded by an analysis of the cost of production and the total amount of the reserve for its reduction is determined, then the calculation of the reserve for profit growth is carried out according to the formula (8):

, (8)

where - a reserve for increasing profits by reducing the cost of production;

- possible reduction of costs per ruble of products;

V - the actual volume of products sold for the period under study;

PV - a possible increase in the volume of sales of products.

Cost items recalculated for 1 ruble of manufactured and sold products according to the analytical data of the enterprise are presented in table 8.

Table 8 - Costs per 1 ruble of marketable products actually and according to plan at the enterprise NZ PPRTI LLC for 2013-2014

Expenditures
Expenditures
Raw materials
Transport and procurement costs
Wages of production workers (basic and additional)
Other operating expenses
Production cost of products
Management expenses
Selling expenses
Full cost of production

As Table 9 shows, in 2012 there are reserves to reduce the cost of production by reducing transport, procurement and commercial costs.

A possible reduction in costs per ruble of marketable output in 2012 can be calculated: W in 2011 = (0.019 + 0.078) - (0.011 + 0.063) = 0.02 rubles.

As Table 8 shows, in 2013 there are reserves to reduce the cost of production by reducing management and commercial costs.

In a similar way, a possible reduction in costs per ruble of marketable products in 2013 is calculated.

Z v2013 \u003d (0.108 + 0.084) - (0.08 + 0.073) \u003d 0.03 rubles.

The cost per ruble of marketable products in 2012 amounted to 0.959 rubles. reduction of this amount by 0.02 rubles. will increase the amount of profit.

\u003d 0.02 ∙ (774225 + 38711.25) \u003d 16258.72 thousand rubles.

The cost per ruble of marketable products in 2013 amounted to 0.891 rubles. a decrease in this amount by 0.03 rubles. will increase the amount of profit.

Let's calculate the reserve for increasing the amount of profit by reducing the cost according to the formula (8):

\u003d 0.03 ∙ (724621 + 36231.05) \u003d 22825.56 thousand rubles.

Based on the calculations, you can sum up. In 2012, the reserves for reducing the cost of production by reducing transport, procurement and commercial costs amounted to 16,258.72 thousand rubles, and in 2013, it is possible to save 22,825.56 thousand rubles by reducing management and commercial costs.

Let's sum up the calculation of reserves for increasing profits by increasing the volume of output and sales of products by 5%. The enterprise we are considering in 2012 could increase its profit by 661.19 thousand rubles, and in 2013 by 1902.13 thousand rubles.

Let's summarize all the identified reserves of profit growth. If both reserves are taken into account, then in 2012 profit could increase by 16,919.91 thousand rubles. (661.19 + 16258.72), and in 2013 - 24727.69 thousand rubles. (1902.13+22825.56).

Thus, with the proper distribution of reserves to increase profits, it is possible to achieve higher financial results.

So, based on the analysis of the reserve for increasing profits and profitability of the enterprise, we can conclude that the enterprise in question has the following reserves for increasing profits:

increase in the volume of production and sales of manufactured products;

reduction in the cost of manufactured products.

Measures to increase the volume of sales of products can be implemented:

as a result of the creation of additional jobs;

from the introduction of new equipment;

from the elimination of losses of working time;

from eliminating the loss of equipment operation time;

from the introduction of measures to improve technology and the organization of production and labor;

as a result of improving the organization of production and labor;

from reducing the consumption of raw materials and materials as a result of the introduction of new technologies;

improving the quality of products.

Reducing the cost of production can be made as a result of:

Reducing material costs:

reducing material consumption rates, introducing non-waste technologies, reducing the level of defects, strengthening control over the consumption of materials, introducing input quality control of materials, etc.;

reducing labor costs; mechanization and automation of production, the use of advanced technologies, improvement of labor organization, reduction of redundant managerial personnel, reduction of overtime and downtime, etc.;

increasing equipment utilization, increasing the shift ratio, conducting an inventory and selling excess equipment.

Conclusion

As part of the course work, theoretical and practical issues on the topic "Formation of profit in the enterprise" were investigated. At the end of the work, you can do following conclusions.

Profit is the end result of production, economic and financial activities, which is calculated as the difference between the company's income and costs for the established reporting period. Profit, as income from the use of factors of production, is the main goal and the most important generalizing indicator of the results of the production and economic activities of the enterprise.

In the practice of the enterprise, the following indicators are calculated that characterize the formation of the volume of profit received - these are gross (balance sheet) profit, profit subject to taxation, net profit of the enterprise, net profit remaining at the disposal of the enterprise. The nature of the distribution of profits determines many significant aspects of the enterprise, influencing its performance.

Profit planning is carried out on the basis of a deep economic analysis of all indicators of financial and economic activity for the period preceding the planned one. Profit planning can be carried out by the direct calculation method, the analytical method and the combined calculation method.

The analysis of the formation of profits and the level of profitability of NZ PPRTI LLC, carried out in the work, made it possible to establish some negative impact of market transformations on profitability indicators. After analyzing the activities of the enterprise, we can say the following:

In 2013, NZ PPRTI LLC took measures to address the problem that appeared in 2012 (an increase in costs by 1 ruble of products). By solving this problem, the company was able to increase the share of the company's profits, but at the same time lost a lot of orders from regular customers, which led to a decrease in the company's revenue. Despite the increase in the average salary of the personnel of the enterprise, the productivity of personnel in 2013 decreased by 954 thousand rubles. per person, which is a significant decrease.

According to the results of the analysis of profit and profitability of NZ PPRTI LLC, ways were proposed to increase the profit of the enterprise. In view of this, reserves have been identified for increasing profits by increasing the volume of output and sales of products and by reducing the cost of production. According to the results of calculations in 2012, the profit of NZ PPRTI LLC could increase by 16919.91 thousand rubles, and in 2013 - by 24727.69 thousand rubles.

Thus, the identification and evaluation of reserves for increasing profit growth are very important components in the overall process of profit planning - the development of a system of measures to ensure its formation in the required volume and effective use in accordance with the goals and objectives of the enterprise development. As a result of the analysis and accounting of reserves for increasing profits, the enterprise will save significant funds, increase its profits, and increase profitability.

List of used literature

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Babich S.N. Enterprise economy. Publisher: Kharkov National University, 2010. - 345 p.

Burmistrova L.M. Accounting: textbook: 2nd ed., Revised. and additional – M.: INFRA-M, 2009. – 240 p.

Volodin A.A. Directory of the financier of the enterprise: Ed. 4th, add., revised. - 2nd ed. / Ed. A.A. Volodin. – M.: INFRA-M, 2011. – 510 p.

Gerasimov B.I., Konovalova T.M., Spiridonov S.P. Economic analysis: studies. allowance. At 2 pm - Tambov: Tambov Publishing House. state tech. un-ta, 2008. - Part 2. - 84 p.

Gruzinov V.P., Gribov V.D. Enterprise Economics: Textbook. Workshop. - 3rd ed., revised. and additional - M.: Finance and statistics, 2005. - 336 p.

Dubrovsky V.Zh., Koksharova V.V., Chaikin B.I., Yarin G.A. Planning, control and analysis of the company's activities: Proc. allowance / Nauch. ed. V.Zh. Dubrovsky, B.I. Chaikin. - Yekaterinburg: Ural Publishing House. state economy un-ta, 2006. - 370 p.

Kodatsky V.P. Profit. - M.: - M.: INFRA-M, 2006. - 128 p.

Rakhimov T.R. Money circulation, finance and credit: textbook /T.R. Rakhimov, A.B. Zhdanova, V.V. Spitsyn; Tomsk Polytechnic University. - Tomsk: Publishing House of Tomsk Polytechnic University, 2010. - 193 p.

Safronov N.A. Economics of an organization (enterprise): a textbook for secondary vocational education in financial and economic specialties Publisher: Magistr, INFRA-M, 2011. - 345 p.

Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. – 5th ed., revised. and additional – M.: INFRA-M, 2009. – 536 p.

Tsarev V.V. Intracompany planning. - St. Petersburg: Peter, 2007. - 496 p.

Chechevitsyna L.N. Analysis of financial and economic activity: textbook / L.N. Chechevitsyn. – Ed. 4th, add. and reworked. - Rostov n / D: Phoenix, 2009. - 467 p.

Sklyarenko V.K., Profit planning methods at the enterprise // Economist's Handbook, no.2. - 2009. - S. 89.

Profit planning. [Electronic resource]. Access mode:

http://www.grandars.ru/college/ekonomika-firmy/planirovanie-pribyli.html.

Concept, essence and functions of profit. [Electronic resource]. Access mode:

http://www.grandars.ru/college/ekonomika-firmy/sushchnost-pribyli.html.

In order for the increase in sales not to be just an abstract expression, first you need to understand for yourself what the sales volume is made up of and divide it into specific stages, so that later you can work with each item separately, increasing their performance. Let's take a look at what sales volume depends on.

At the moment, there is a formula that shows the whole pattern in this matter. It looks like this: Sales volume is equal to the number of potential customers multiplied by the conversion, multiplied by the average check and multiplied by repeat sales. In order to understand how to increase sales, let's look at each of these points in more detail.

Incoming flow or potential customers are people attracted by us who have an interest in our products and services. In the West, such people are called leads (from the English "lead" - lead). These are the actions they can be characterized by: a call, ordering a measurement or consultation, clicking on an advertisement on the Internet, an application on the site, and of course a visit to the store. Simply put, these are people who have taken some step towards the purchase. They are attracted through the media, the Internet, outdoor advertising and other communication channels. In a word, this is our traffic. The incoming flow gives rise to the outgoing one, but no matter how much we would like, not every potential client becomes our buyer, and therefore there is the following element in the formula ...
... which is called - conversion. Conversion is the percentage of potential customers who make a purchase with us.
Average check is the average amount of money spent by the average client in our company. Each company will have its own meaning here, and knowing it clearly is a very important part of ways to increase sales.
Repeat sales - this is the number of repeat sales for the allotted time period, on which we consider our sales volume with you.

An interesting fact is that by increasing each of these items by only 15%, we will get a doubling of sales.

It becomes obvious that increasing sales is a set of actions aimed at working with each of the above points. Surely you have a logical question - "Where to start?".

The first and most important thing is to establish contact with the buyer. Many businessmen and entrepreneurs, wanting to improve their business and increase sales, pay great attention to the incoming flow (the number of potential buyers), how many people learn about their business. Of course, this is a justified step. After all, even if other indicators are relatively small, sales will increase if there are more customers (potential buyers). And what average check, conversion and repeat sales can we talk about, if there are no buyers at all?!

To increase the incoming flow, and with it the sales volume, you can apply a unique selling proposition, draw up a high-quality advertising project and conduct a company (we will talk about the secrets of creating a selling advertisement in one of the following articles), but in order to qualitatively increase sales volumes (despite the fact that you already have a certain number of buyers), first of all, you should pay attention to the conversion (i.e. how many people become real buyers).

Several factors can affect conversion rates:

Ways to increase sales based on psychology

The secret to increasing sales (both goods and services) and customer loyalty lies in a clear understanding of the needs of the buyer. Therefore, for those who do not know how else to approach the increase in sales, and what techniques and methods to use to increase conversion, it would not be out of place to pay attention to the results of research in the field of social psychology. Here are ten possible ways to increase conversions based on scientific facts:

Help buyers get over the "stupefaction" by showing them that they need the least amount of action. Research conducted by Robert Cialdini (author of the book " The Psychology of Persuasion: 50 Proven Ways to Be Persuasive”) showed that mentioning minimum requirements increased donations to the American Cancer Society by 78%. Remind your customers how easy it is to make a purchase (“No first month fees!”) to help them overcome their block.
Use the power of labels to increase sales. When conducting a behavioral test, dedicated to research factors influencing voting, researchers found that those who were randomly identified as "politically active person”, voted 15% more willingly. Despite the fact that randomly selected people received this rating, this label has an impact on their actions. Show your customers that you think they are advanced and the most advanced, and they will act that way.
good way to increase sales is a partial focus on certain types of buyers. Neuroeconomists characterize human spending patterns as the process of "spending money as long as it doesn't cause inconvenience." According to the study, there are three main types of buyers: misers (24%), average buyers (61%) and spenders (15%). To sell something to the curmudgeon, you need to focus on bundling products, reformulating the price ($100 a month instead of $1,200 a year), and reducing the amount of petty expenses associated with your products.
Highlight your strengths by acknowledging your weaknesses. According to social psychologist Fiona Lee, buyers trust companies that admit their "strategic mistakes" more than those that blame external sources for the company's problems (even if they are right!). She concluded that buyers are okay with companies admitting fault from time to time, because people understand that the company is actively trying to fix the problem, rather than shifting blame to external factors. Don't know how to increase your product sales? Repent, of course, if there is anything.
Use urgency correctly. The factors of urgency and scarcity are known to increase sales. However, according to a study by Howard Leventhal, people tend to block urgency messages if they don't receive information about how to proceed. Leventhal proved this hypothesis with a test using tetanus shots and found that those subjects who received detailed information on how to proceed were 25% more likely to agree to vaccination.
Emphasize "immediateness". Several MRI tests have shown that our frontal lobe is active when we think about expecting something (which is bad for sales). To make your customers more interested, remind them that your product (or service) can solve their problems quickly. Mentioning fast delivery and immediate use can help increase sales.
Use the image of the enemy. According to some studies by the social psychologist Henry Tajfel, people can be divided into groups according to some common features(at the same time they will be more loyal to the representatives of their own group). Companies like Apple take advantage of this factor to increase sales when creating marketing tactics, such as in their Mac vs. PC ads. Creating an image of the enemy means not so much negative reviews of your competitors as assigning a certain label (we talked about this in point # 2) to your customers. Examples include "athletes only" clothing companies, or how some beer makers don't make "worthless light beers."
Support some ideas. Of those buyers who have developed a strong relationship with a company, more than 64% attribute this to the fact that they share the values of this company. Great example increasing sales through This tactic is the community that has developed around Tom's Shoes, which for every pair of shoes sold, gives another pair to those in need.
Devil's Advocate. This ancient Catholic tradition can teach modern marketers a lot: studies have shown that when the ideas of a group of people are questioned by the "devil's advocate", their self-righteousness only increases. Your company can use this data to act as a devil's advocate on its own and thereby increase the confidence of already interested customers (namely, they are most likely to buy your products). Address their doubts and develop them with scientific information and examples.
Keep your customers on their toes. While consumers value consistency, they also like surprises: in a classic study by Norberg Schwartz, it was found that just 10 cents was enough to change the minds of participants who unexpectedly found the money. Take advantage of this people's reaction to the unexpected by giving your customers little surprises. Remember, this promotion to increase sales it doesn't have to be expensive, attention is really important here.

There are many ways to increase the average check, and therefore the sales volume of stores. You can learn about some of them from this article - " How to increase the average check».

Always pay attention to how and from whom you buy certain goods and services. A look from the outside can show incredible results in their usefulness. Especially fix your attention on those companies from which you buy something already repeatedly. Notice the pros and cons, chips and creative solutions.

Plans to increase sales may be affected by a survey of the customer base about what does not suit everyone specific person in the work of the enterprise. Ask buyers who leave without buying why they don't buy. This can be done directly (when the seller is unobtrusively interested) or through a survey organized on the company's website. This will not only identify obvious problems, but also increase the loyalty of your customers.

It has long been proven that customers are deterred by round prices. It is better to indicate the amount on the price tag, for example 9980, than 10000. This obvious fact is not taken into account by some sellers of goods and services. Make the price attractive.

Use the Mystery Shopper technique. This is when you secretly hire a person who plays the role of a client, secretly from your employees. His task, using control tools (hidden video camera, voice recorder), is to record all stages of the sales chain. So you can see how things are at your company in your absence. After all, what a business leader thinks about business processes and what actually exists are completely different things. Also in the framework of control over employees, it should be mentioned that there are special programs who are watching the monitor. You can install a surveillance camera in the premises. All this will help to track the incompetence of the staff and eliminate the reasons that prevent the increase in sales of the enterprise.

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3.3 Ways to increase the output of finished products

On the issue of improving the relationship of management accounting at OAO Kemerovokhleb, the following measures can be proposed: it is necessary to respond as quickly as possible to changes in the market and the behavior of competitors. I believe that the shortcoming in the behavior of this organization is that the reports proposed by the employees are not immediately studied by the management, which is generally justified by the lack of time. The way out of this situation may be a report to the management on the current situations orally based on a written report. In order for employees not to waste time waiting for the decision of the management, it is best to hold a meeting at which these issues were immediately discussed and the employee had an idea of how he should act and what measures should be taken initially. Also, management should avoid setting tasks for the employee that can be misunderstood. That is, the tasks must be set clearly so that employees understand what should be the result of their activities. The manager himself must clearly understand why certain decisions need to be made, what the result should be.

Also, in order to make managerial decisions, it is necessary to know what goals the organization pursues and how it sees the end result. To solve these problems, it is advisable to draw up plans - actions that must be carried out in the future. Planning includes the development of budgets for structural units or functional areas of the organization. For such an organization as OJSC "Kemerovokhleb" it is most profitable to draw up budgets for one, the next year. The creation of financial plans will help to predict and develop the expected financial transactions that must be completed to achieve the ultimate goal. The budget should present information in an accessible and clear way so that its content is understandable to the user. An excess of information makes it difficult to understand the meaning and accuracy of the data, the lack of information can lead to a misunderstanding of the main limitations and relationships of the data adopted in the document. The budget may not contain both income and expenses at the same time, there is no need for them to be balanced.

The cash budget has two purposes. First, it shows the ending balance in the cash account at the end of the budget period, the value of which must be known to complete the forecast balance sheet. And, secondly, by predicting the balance of funds at the end of each month within the budget period, it identifies periods of excess financial resources or their shortage. The first goal shows the role of this budget in the entire cycle of preparing the general budget, the second reflects its importance as a financial management tool, which is extremely important in any business. Without money, a business cannot function.

When preparing a cash budget, it is necessary to focus on the time of actual receipts or payments of funds, and not on the time of business transactions, which is a mandatory principle for compiling business transactions, which is a mandatory principle for preparing financial statements. Based on past experience and management's judgment of the current situation, the expected cash flow from the sale on credit is determined, which may include no cash flow or allowance for doubtful debts.

It is necessary to take into account the policy of payments and payments of the company itself for the acquisition of material assets, payment for labor costs and other expenses.

In this way, periods of highest or lowest cash availability can be planned. A very large balance in the cash account would mean that the funds were not being used as efficiently as possible. A low level would indicate that the company is unable to pay its current obligations. Therefore, careful planning of funds is necessary.

The development of a new system of accounting and reporting information should include elements of regulation and planning in its composition. They create an opportunity to solve the second aspect of the problem - to expand the regulatory function of accounting, to provide the necessary connection between the production, technological and economic services of the enterprise that perform planning, control, dispatching and other similar work. Including planned and regulatory data in the accounting system, in the course of information processing, it is possible to analyze economic indicators, evaluate and characterize the results of the activities of individual teams, predict trends in these indicators and directions for the development of production

The construction of an integrated system and its specific model should repeat the technological processes of production, their sequence, sequence, purposefulness of communication. Based on the specifics of the enterprise, when creating an integrated system, production accounting objects should be taken as a base, which will allow not only to integrate planned, regulatory and accounting information on the movement of resources in the course of manufacturing products, but also to carry out an algorithmization of accounting and control operations with the identification of deviations from the planned as by the natural-material form of products, and by the costs of producing the same products

Data that is not directly related to accounting, involved in the information model, expands the boundaries of collecting, processing and using information to make appropriate management decisions. Thus, the coverage area of all types of accounting for production operations and self-supporting relationships of structural divisions is increasing. At present, the spheres of influence of managerial and financial accounting are delimited and determined by the objects and methodology of planning the volume and range of production and costs for the production of marketable products.

Conclusions and offers

At Russian enterprises, accounting has not yet found wide distribution. Management accounting is one of the most effective means planning and forecasting the activities of the enterprise. It helps company managers to identify the optimal proportions between fixed and variable costs, price and sales volume, to minimize entrepreneurial risk. Accountants, auditors, experts and consultants, using management accounting data, can give a deeper assessment of financial results and more accurately justify recommendations for improving the performance of an enterprise. Manufacturers working in a real market economy can appreciate the analytical capabilities of management accounting.

In general, the procedure for accounting for finished products of OJSC Kemerovokhleb corresponds to the procedure established in the accounting policy, which, in turn, complies with the provisions of the current normative documents. The data of the financial statements correspond to the data posted in the accounting registers of the enterprise (magazines-orders and accumulative statements) and are confirmed by the inventory data.

The main disadvantages of accounting for output and finished products in OJSC Kemerovokhleb are the following points:

1. In the design of primary accounting documents for the release of finished products, there are some shortcomings in filling in additional details primary documents

2. For some types of products, the inventory cards do not display the balance of finished products at the end of the period.

3. For a number of contracts, their validity has expired, and additional agreements not enclosed. This fact is a significant omission of accountants.

4. But the most significant shortcoming of the work of the accounting service of OAO Kemerovokhleb is the lack of an internal control system for accounting for output.

The main disadvantage of the work of the accounting service of JSC "Kemerovokhleb" is the lack of an internal control system for accounting for output. Therefore, the work proposed a program of the internal control system at the enterprise for accounting for the production and sale of finished products.

Internal control of the organization of accounting for output and products should be carried out in the following areas:

Studying the accounting policy regarding the use of account 40 "Output of products (works, services)";

Implementation of an arithmetic check of the calculations of deviations of the actual production cost, released from the production of products, from the standard (planned) cost;

Checking the reliability of reflecting the amounts of the actual cost of shipped products based on analytical accounting data and primary warehouse accounting documents and the correctness (timeliness) of reflecting the amount of proceeds for shipped products on account 90 "Sales" based on primary documents, etc.

As the main reserve for increasing the profitability of the production of finished products of JSC Kemerovokhleb, one can single out the introduction of new, more progressive capacities, or the modernization of existing production facilities. It is this that will allow the enterprise to increase labor productivity, reduce unproductive costs, introduce an economy regime, and, consequently, reduce the cost of production due to more economical use of raw materials and improve the quality of products.

All this will allow the enterprise not only to increase the volume of production and sales of products, but also to maintain positions in the local production market. bakery products, which will provide sustainable development enterprises.

In general, the proposed measures to improve the accounting for the production and sales of finished products, as well as measures to increase these indicators, will significantly improve the efficiency of this enterprise.

On the this enterprise further introduction of management accounting elements is possible. One such element is cost accounting by responsibility center. It is advisable to introduce accounting by profit centers at the enterprise, which will make it possible to identify the most profitable services provided by the enterprise, and, accordingly, low-profit ones. Thus, the management of the enterprise will be able to analyze the effectiveness of each individual service provided by the enterprise.

List of used literature

1. Federal Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ

2. Federal Law of July 21, 1997 No. 119-FZ

3. federal law dated 22.07.2008 N 158-FZ

4. New plan accounting accounts [Text]: Approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n - M .: TK Velby, publishing house Prospekt, 2008. - 128 p.

5. Approval unified forms primary accounting documentation cash transactions, on accounting for the results of the inventory: Resolution of the State Statistics Committee of the Russian Federation: 08/18/1998 N 88 (as amended on 05/03/2008).

6. On the approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction: Decree of the State Statistics Committee of the Russian Federation: 10/30/1997 N 71a (as amended on 01/21/2003 ).

7. PBU "Accounting for inventories" (PBU 5/01).

8. Akilova E.V. Accounting for finished products / E.V. Akilova // Modern accounting. 2006. - No. 2. - S. 29-34.

9. Babaev Yu.A. Theory of accounting: textbook. for stud. universities / Yu. A. Babaev. - 3rd ed., revised. and additional - M.: Prospekt, 2006. - 256 p.

10. Belyaeva N.A. Theory and practice of accounting / N.A. Belyaeva // Modern accounting. - 2005. - No. 12. - S. 27-30.

11. Vrublevsky N.D. Accounting for the production and sales of products in the industry / Vrublevsky I.M. - M.: Accounting, 2002. - 96 p.

12. Glushkov I.E. Accounting for modern enterprise: allowance for accounting. accounting / I.E. Glushkov. - M.: KNORUS; Novosibirsk.: EKOR-BOOK, 2002. - 808 p.

13. Kondrakov N.P. Accounting: textbook. allowance / N.P. Kondrakov - M.: INFRA-M, 2008. - 717 p.

14. Polenova S.N. Accounting for finished products: evaluation, release from production, sale / S.N. Polenova // Everything for an accountant. 2007. - No. 23. pp. 12-16.

15. Horngren Ch.T., Foster J. Accounting: management aspect. - M., Finance and statistics, 2005. - P.226

It is reflected in the first section of the statement No. 16 “The movement of finished products in value terms”. The coincidence of the balances indicates the correctness of the accounting, and the mismatch indicates the presence of errors that need to be eliminated. For synthetic accounting and the movement of finished products, the Chart of Accounts provides for an active balance sheet account 26 “Finished Products”, the debit of which reflects the receipt of finished products ...

Ways to increase the volume of production and sales of products. The optimal volume of sales is considered to be the one that ensures maximum profit under the prevailing conditions of production in a certain price range. The task of optimization is greater

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1.2 Basic information about the volume of production and sales of products

- determination of the influence of factors on the change in the value of these indicators;

- identification of ways to increase output and sales of products;

- assessment of the degree of fulfillment of contractual deliveries of products;

- assessment of the impact of the structure of products;

- assessment of production capacity, product quality, rhythm of production;

- establishing the reasons for the decrease in production facilities and the irregularity of output;

- quantitative assessment of reserves for the growth of output and sales of products.

The purpose of the analysis of the volume of production and sales of products is to find ways to increase the volume of sales compared to competitors, to expand the market share while maximizing the use of production capacities and, as a result, to increase the profit of the enterprise.

The volume of industrial production can be expressed in natural, conditionally natural and cost meters. The main indicators of production volume are commodity, gross and sold products.

Production is evaluated using natural and conditionally natural indicators, in units of labor input and cost. The volume of production is characterized by gross and net products, output - finished and commercial products, sales - shipped and sold commercial products.

The plan for the release (manufacture) of products (by types and volumes) in the coming periods constitutes the production program of the enterprise. According to the timing of planning, strategic and operational production programs are distinguished.

The study of production volumes is carried out in a certain range of business activity, i.e. within the limits min -- max representing the relevant series. Analysis can be carried out not only within the limits of the absolute min - max, but also within the limits of constant fixed costs.

The relevant range consists of the minimum allowable, maximum allowable, optimal and actual volumes of output and sales of products.

The minimum allowable (break-even) volume of sales is the volume at which equality of income and costs is achieved under the prevailing conditions of production and product prices.

The maximum volume provides the maximum loading of production factors.

The growth of production (works and services) in value terms is one of the generalizing indicators economic efficiency production. The expansion of production is primarily due to best use equipment and materials, growth of labor productivity.

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