If you adhere to proper nutrition, then avocados are probably in ...
MINISTRY OF EDUCATION
RYAZAN REGION
OGBPOU "RYAZAN COLLEGE NAMED AFTER THE HERO OF THE SOVIET UNION N.N. KOMAROV"
Routing training session
OP.09. Fundamentals of Economics, Management and Marketing
Educational program 36.02.01. "Veterinary".
Topic: Production costs.
2015
Academic discipline
OP. 09. Fundamentals of economics, management and marketing.
Educational program
36.02.01. Veterinary.
Course / group
3 "Vet"
Topic of the lesson
production costs.
Formed competencies
OK 2. Organize their own activities, determine the methods and ways of performing professional tasks, evaluate their effectiveness and quality.
OK 3. Solve problems, assess risks and make decisions in non-standard situations.
OK 6. Work in a team and team, ensure its cohesion, communicate effectively with colleagues, management, consumers.
OK 7. Take responsibility for the work of team members (subordinates), for the result of completing tasks.
PC 5.5. To study the market and conjuncture of products and services in the field of professional activity.
PC 5.7. Participate in the development of measures to optimize the processes of production of products and the provision of services in the field of professional activity.
Lesson Objectives:
A) educational
To study the cost items included in the cost of production;
Analyze problem situations and strive to find ways to solve them;
Perform calculations to determine the cost of the main and by-products.
B) educational
Strive to educate economic literacy of students;
Contribute to the formation of high-quality knowledge and communicative competence in the field of economics;
To continue the formation of a creative approach to solving production and economic problems.
B) developing
Strive to develop skills and abilities mental labor;
Continue the formation of over-subject competencies - working with text, searching for internal reserves of the organization, analyzing ways to increase efficiency, and solving problematic problems.
Lesson objectives
Students will be able to:
Competently use the basic concepts of the lesson when solving educational tasks and problem situations;
Calculate the cost of the main and by-products.
Know:
Current state and development prospects Agriculture and veterinary;
Roles and organization of business entities in a market economy;
Product pricing mechanisms.
Be able to:
Calculate the main technical and economic indicators of the organization's activities;
Apply in professional activities the methods of business and managerial communication;
Analyze the situation in the market of goods and services.
Lesson type
According to the didactic goal - a lesson in learning new material;
The nature cognitive activity- partially - a search lesson;
In the form of a lecture.
Basic concepts
Cost price;
Expenditures;
Ways to reduce costs.
Methods and forms of education
Forms
Individual, frontal, work in pairs, groups
Methods:
a) teaching
b) exercises
Explanatory and illustrative (with elements of conversation, problem solving)
Reproductive (with elements of independent work).
Lesson equipment
computer, projector, screen, whiteboard, handout, computer presentation
Intersubject communications
A) providing
B) provided
OP 07 Legal support of professional activity.
PM 04.MDK.04.01. Topic 02. "Veterinary management".
Sources of information
Tutorials:
Minakov I.A.; Economics of agriculture "KolosS", 2010
Korolev Yu.B.; Management in the agro-industrial complex. Workshop. M; "Kolos", 2011
Internet resource:
http://www.aup.ru/books/m170/12_5.htm
Organizational structure lesson
Organizational part
mutual greeting
Checking the readiness of the audience for the lesson
Attendance check
Formulation of the problem
Message topics, goals and objectives of the lesson
Knowledge update
Testing - "Payment, labor rationing."
Individual survey :
1. What is the basis of production activities?
2. How should resources be used?
3. Types, forms and systems of remuneration.
4. Does remuneration affect the efficiency of the enterprise?
Learning new material
Problem lecture, story, conversation.
The concept and types of production costs.
Cost classification.
Ways to reduce the cost of production.
The procedure for calculating the cost of the main and by-products.
Consolidation of the studied material
Question answer:
What is the difference between "cost" and "cost"?
Which costs are variable and which are fixed?
Is it possible to contain the rise in costs?
Work in pairs: "Solving problematic situational problems".
Reflection
Summarizing conversation
What was important in the lesson?
What is the topic of today's lesson?
What is the purpose of the lesson?
What was easy?
Summing up the lesson
Plan:
2. Types of costs.
3. Breakeven point.
4. Enterprise cost management.
1. Classification of production costs.
The profit of the enterprise depends on 2 indicators: product prices and production costs.
Price It is the result of the interaction between supply and demand.
Costs may rise or fall as depending on the amount of resources consumed, the level of technology, the organization of production and other factors.
In general production and sales costs(cost of products, works, services) is a valuation of natural resources used in the production process, raw materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.
(by features):
Cost Classification Methods(by features):
1. Based on the calculation per unit of production(according to the method of attributing costs to prime cost in Russia): direct and indirect.
Direct costs are directly related to the production of a certain type of product (work, service) and can be included in the cost of this type of product (work, service) (raw materials, materials, semi-finished products, components, wages of workers, etc.).
Indirect costs associated with the release of several types of products (works, services) and are distributed between them in proportion to any sign (selected base), which should be reflected in the accounting policy (energy, fuel, general business expenses, general production expenses, non-production expenses).
2.According to production volume: Conditional variables; conditionally permanent and mixed.
3. By economic elements: material, for personnel, the rest (other).
4.According to the place of occurrence: procurement, warehouse, production, management, sales.
5.According to the degree of production capacity(efficiency of scale): regressive variables, proportional variables, progressive variables.
2. Types of costs.
1) Material costs (minus the cost of returnable waste).
This is the cost of acquiring from the outside for the production of products raw materials and materials, component parts and semi-finished products, fuel and energy of all kinds spent both for technological purposes and for maintenance of production (heating of buildings, transport work, etc.).
2) Labor costs (+ deductions for social needs).
This includes wages for workers and administration.
Two fundamentally different forms of remuneration are used: time-based and piecework.
From the cost of material resources the cost is excluded returnable waste, which are understood as the remains of raw materials, materials, coolants formed during the production process, which have completely or partially lost the consumer qualities of the original product and, therefore, are used at increased costs or not used at all for their intended purpose.
Time payment
Time payment labor is used where the quantity of output produced by the worker does not depend on his individual efforts, for example, on conveyor lines, and also where the main role is played by the quality of the output and where it is difficult or impossible to calculate the amount of work performed.
Both forms may have variations.
For example, piecework - premium, those. piecework with a guaranteed minimum. This mixed wage provides the worker with a minimum wage while enjoying the benefits of piecework wages.
The form of remuneration of the administration is official salaries. In addition to fixed salaries, bonuses are paid as incentives.
3) Deductions for social needs.
Reflect mandatory deductions according to established norms to state social insurance bodies.
4) Depreciation of fixed assets.
The depreciation includes the amount of depreciation deductions for the full restoration of fixed production assets, calculated on the basis of their book value and established norms, including the accelerated depreciation of their active part.
Depreciation is a part of fixed costs, which is formed by distributing one-time costs for the acquisition of fixed capital over several periods of its use.
In doing so, several depreciation calculation methods: linear depreciation, depreciation by residual value, depreciation by volume of production.
Linear damping:
5) Payment for the rent of premises.
5) Payment for the rent of premises. This is often a relatively large cost item. If the enterprise rents premises, then the amount of costs under this item is equal to the total amount of the rent.
If the premises belong to the enterprise itself, then the payment for its “rent” consists of a number of items: mortgage payments, property tax, insurance, operating costs and lost opportunities- percent of equity capital invested in this property.
6) Other costs, those. all other costs not included in the cost elements listed above:
- taxes, fees;
- loan payment;
- payment for communication services;
- energy carriers, etc.
expenses
fixed costs (FC) - independent of the volume of production, in a given period:
- salaries of employees;
- depreciation of fixed capital;
- rent of premises;
- other relatively fixed costs.
Fixed costs are divided into residual and start-up.
To residual refers to that part of the fixed costs that the company continues to bear despite the fact that the production and sale of products for some time is completely stopped.
To starting, refers to that part of the fixed costs that arises with the resumption of production and sales of products.
There is no clear distinction between residual and start-up costs.
The longer the period of suspension of economic activities, the lower the value of residual costs, because. at the same time, the opportunity to get rid of certain types of expenses or reduce them increases (for example, a lease agreement for premises, employment contracts for certain categories of workers) .
In foreign practice, the method of calculating the cost of production for a limited, reduced nomenclature of costing items is used. Costs include only variables expenses These costs are considered as a function of the magnitude of the volume of production, therefore, the division of production costs into fixed, variable, gross, and marginal ones is accepted.
Variable costs -(VC).
Variable costs - the value of which varies depending on the change in the volume of production (VC).
(salary, costs for raw materials, materials, electricity, etc.).
Sum of constants and variables – gross costs (TC).
TC=FC+VC
Average costs:
AFC - average fixed cost per unit of output.
AFC=FC/Q
AVC - average variable cost per unit of output.
AVC=VC/Q
ATS - average gross costs per unit of output. ATC=TC/Q or ATC = AFC + AVC
marginal cost - production cost per additional unit. (MS)
Fixed, variable and gross costs.
3. Breakeven point.
It is a profit planning method based on the fact that both income and costs are a function of production volume, therefore profit is a function of production volume.
Only variable costs are planned and taken into account in the cost price. Fixed costs are written off from the income accounts of the reporting year - marginal income (reduces the margin)
Marginal income is equal to the difference between sales revenue and variable costs, it is designed to recover fixed costs and make a profit.
Algebraically, the method for calculating the break-even point is:
TR = TC hence Profit = 0
This accounting method is called direct-cost. This method is widely used in managing managers, as it allows you to take the most effective solution from alternative based on the analysis of the relationship between cost, sales and profit. The presence of such a dependence is used by the manager to determine the break-even sales volume and the profitability threshold. The critical volume point indicates that the total amount of margin with variable costs offsets the total amount of fixed costs over a given period.
3. Cost management.
Cost management is based on three principles:
- validity (expediency);
- targeted use of resources;
- efficient use of resources.
Expediency of costs is ensured at the planning stage, confirmed by financial calculations. The validity of investment costs is determined by their payback period. Several investment options need to be considered. The selection criterion is the minimum payback period.
Target use and efficient use of allocated resources is ensured in the process of direct implementation of specific tasks.
The results of the current control allow making operational decisions aimed at adjusting the controlled process.
The main ways to reduce costs:
1) Cost reduction for wages.
In developed countries, wages make up 20-25% of the cost structure, which means that the task of reducing labor intensity, increasing labor productivity, and reducing administrative and managerial personnel arises.
Ways to achieve:
- mechanization and automation;
- new technologies;
- replacement and modernization of equipment;
- organization of labor (preparation of the workplace; its full load, etc.).
2) Reducing material costs.
They occupy up to 3/5 in the cost structure.
- application of resource-saving technologies;
- improving the quality of raw materials and materials;
- reduction of depreciation costs (maximum load, increase in terms).
3) Determination and observance of the optimal size of the batch of purchased materials.
It is known that the larger the batch of purchased raw materials, materials, etc., the greater the amount of costs associated with the storage of these raw materials (rent for storage facilities, losses during long-term storage, losses associated with inflation, etc.).
But, there is also an advantage, the costs of placing an order for purchased goods, accepting these goods, and monitoring the passage of invoices are reduced.
Topic 6. Costs of the firm Plan 1. Economic and accounting costs of the firm 2. Isocost and economically efficient output 3. Costs of the firm in the short run 4. Criteria for the expediency of the operation of the firm 5. Long-term costs
Economic costs (opportunity costs or lost opportunities costs) are the benefits that could be obtained with the most advantageous of all alternative ways use of limited resources. .
Depending on who is the owner of the resources used by the firm, economic costs are divided into explicit (external) and implicit (internal). Explicit (external, accounting) costs - the cost of attracted resources used by the firm in actual acquisition prices Implicit (internal) costs - opportunity cost use of resources owned by the firm, taking the form of lost income.
The structure of accounting costs the cost of raw materials and materials; depreciation deductions; rent; debt service costs (amount of interest); operating expenses (payment for electricity, heat, expenses for the operation of machines and mechanisms, etc.); labor costs, etc.
Traditional components of internal costs: costs own materials entrepreneur; the cost of its capital resources (buildings and equipment); expenditure of financial resources belonging to him.
When will the entrepreneur consider the activity of his firm effective? This information is provided by the indicator of economic profit. Economic profit (P) is the difference between the company's revenue (TR = Px. Q) and economic costs(TC is the sum of explicit and implicit costs). P = TR - TC
Conclusions: q. The firm operates efficiently if economic profit is greater than or equal to zero (Pek 0) q Business is unprofitable if economic profit is negative, regardless of the amount of accounting profit (Pek 0)
Given the production function q=AK L and the function of total costs - isocost: TC=PK*K+PL*L optimal values labor and capital are found according to the following formulas:
In the short run, costs are divided into fixed and variable. Fixed costs (FC) are costs that do not change with changes in output. Variable costs (VC) are costs that change with the volume of output. The total costs are equal to the sum of fixed and variable costs: TC=FC+VC
Average cost is the cost per unit of output: Average fixed cost - AFC=FC/q Average variable cost - AVC=VC/q Average total cost AC= TC/q = AFC+AVC marginal cost(MC) - additional costs associated with the production of an additional unit of output
Cost calculation example more accurate calculation example: TC= 10+q 3 + 2 q 2 + 6 q MC=3 q 2+ 4 q + 6
Production function and cost functions Cost functions follow directly from the production function. VC=PL*L Hence: Therefore:
Production function and cost functions Let's derive the marginal cost function: Since the price of labor, like any other resource, is set in a short period and does not change, then: The marginal product of labor (MPL) is the increment in output per increment of labor by one unit:
Production function and cost functions Conclusions: 1. While marginal and middle products of labor, average variables increase and marginal costs decrease: MPL and APL AVC and MC 2. If the marginal product of labor is constant (and equal to the average product): average variable and marginal costs are also constant: MPL (const) \u003d APL AVC (const) \u003d MC 3 When the marginal and average products of labor begin to fall, average variable and marginal cost rise. MPL and APL AVC and MC
The law of diminishing returns complicates the dynamics of costs. The change in the average variables and, consequently, the average total costs is uneven, which is reflected in the dynamics of marginal costs.
Criteria for the expediency of the functioning of the company In the long run, such a criterion will be the receipt of non-negative economic profit. For a firm operating in the short run, three behaviors are possible: Ø Production for the sake of maximizing profits Ø Production for the sake of minimizing losses Ø Termination of production.
The dynamics of LAC will depend on the effect of the economies of scale in production. A positive economies of scale occurs when a firm's average cost decreases as output increases. The positive economies of scale are due to the following reasons: as the size of the enterprise grows, the opportunities to use the advantages of specialization in production and management increase; larger enterprises may use highly productive and expensive equipment, invest in research and development (R&D); a large enterprise has more opportunities for diversification of production, development of side and auxiliary industries, release of products from the waste of the main production, etc.
Negative returns to scale occur when a firm's average cost rises as production increases. It arises in connection with a violation of the controllability of a too large company: - the effectiveness of interaction between the company's divisions decreases; - the company loses flexibility; - it becomes difficult to control the implementation of decisions made by the company's management; - the costs of transmitting and processing information necessary for decision-making are sharply increasing; - in individual divisions firms have their own interests and ideas about the development of the unit, which may contradict the overall development strategy of the firm.
Economies of scale in electricity, gas and water supply of the city LAC 1 retail, service sector, agricultural work, sewing, footwear, baking industry. furniture production, woodworking
Task 1 Condition: the function of total costs is given by the formula ТС=120+50 q 2 , fixed costs FC= 120. Find the value of the limit and average variable costs for the volume of output q=12. Solution: TC=FC+VC FC=120, VC= 50 q 2 AVC=VC/q = 50 q 2/q = 50 q= =50*12=600
Task 2 Condition: The function of the total costs of the firm is given by the formula TC=4 q+2 q 2 At what price does the firm sell its products if the production of 10 units provides the firm with a profit of 6,000 c.u. e.? Solution: P = TR- TC P = p*q - (4 q + 2 q 2) 6000 = P*10 - 4*10 - 2*102 10 p = 6000+240 P = 624
Preview:
Kozhemyakina Natalya Yuryevna, history teacher, Mirninskaya secondary school, Taishetsky district, Irkutsk region.
Topic: Chapter 1. "Economics"
Lesson 5 Theme “Costs of production and profit. Business Financing»
Kravchenko A.I., Pevtsova E.A. Social science grade 11. - M .: OOO " Russian word- textbook", 2013.
Topic “Production costs and profit. Business Financing»
Lesson Objectives:
Educational:to promote the formation of students' understanding of the income and costs of the business;
Developing: to promote the formation of the ability to analyze economic processes;
Educational: to continue work on acquiring the skills of rational economic behavior and careful attitude to material resources.
Basic concepts:
Production costs - an estimate of the costs of all factors involved in the production of finished products.
Economic costs are payments that each firm is required to repay for the resources it provides to other firms or households.
Profit \u003d Revenue - Costs (costs).
Securities (shares, bonds) - documents evidencing the ownership of property or loan relationships; define the relationship between the organization that issued them and their owner.
The stock market is an organized securities trading market.
Income - any amount of money received in the form of wages, pensions, rents, allowances, alimony, royalties, etc.
Conduct form: combined lesson, group and individual work
Equipment: computer, projector, handout.
Lesson plan:
- Costs and profits.
- Costs and profits.
Hello guys. Let's turn to the epigraph of today's lesson.
slide 1.
The pursuit of profit is the only way that people can satisfy the needs of those they do not know at all (Friedrich von Hayek).
In the previous lessons, we found out the factors of production. List them: labor, land, capital, information and entrepreneurship.
Slide 2.
Entrepreneurship - required accessory market economy. A. Smith characterized the entrepreneur as an owner who takes economic risks for the sake of implementing a commercial idea and making a profit. Any entrepreneur or firm strives to get the maximum profit at minimum costs, or, what is the same, costs.
Slide 3.
The topic of today's lesson is “Production costs and profit. Business Financing»
slide 4.
Goals of our lesson:
- To form an idea of income and production costs;
- Learn to analyze the economic situation;
- We will acquire the skills of rational economic thinking and careful attitude to material resources.
What are the costs (or costs)? Let's look at the diagram
Slide 5.
slide 6.
Profit \u003d revenue - costs (costs)
Economists and accountants interpret the term "profit" differently. Accountants consider it revenue minus explicit costs, and economists - the difference between revenue and the sum of explicit and implicit costs.
Economic profit is considered net profit.
Slide 7.
- Sources of business financing. Loan forms.
The development of business and entrepreneurship is not possible without funding.
slide 8, 9
Sources of financing:
- Depending on the period for which it is required: short-term (up to 1 year) and long-term (more than 1 year);
- Depending on the source: internal (net profit, depreciation, sale of assets, destocking, leasing of premises and equipment) and external (loans and loans, issue of shares and bonds, leasing - long-term lease of property with subsequent purchase by the tenant, subsidies , subsidies, etc.)
Let's go back to the statement:
slide 10.
“If you owe the bank one thousand pounds, then this is your problem, and if your debt is one million, then this is the bank's problem” (D.M. Cates).
Do you agree with him?
What do you think credit is?
Slide 11.
A loan is a loan provided on a repayable basis and, as a rule, with the payment of interest for use.
Loan forms:
slide 12.
A bank loan is the most common form of credit. This is a loan for any commercial purposes, received on a contractual basis and on the terms of the bank.
Commodity credit - firms release goods to each other with installment payment.
A mortgage loan is a loan secured by any real estate object or for the construction of a new object.
Fizminutka:
We came to the observatory top-top (stomp our feet)
We open the door (simulate the opening of the door)
We put forward the telescope (one hand to the eye, the second `we put forward`, i.e. up diagonally away from us)
We wipe the glass (circular movements with the hands)
One star lit up in the sky - chpok (hand up, unclench your fist at the word `chpok')
A lot of stars lit up in the sky bang, bang, bang, bang ... (both hands up, for each bang we open our fist)
A comet flew across the sky - Wow! ( right hand from bottom to left up diagonally to the word `Wow`)
A flying saucer flew across the sky - blah, blah, blah(on `blah, blah, blah` we wave our arms like wings, but in order not to beat each other, it is better to bend our arms at the elbows
An alien leaned out of the plate - Hello !!!(on `Hello` wave your hand in greeting
Thank you. Let's get to work.
Practical work.
Imagine you have opened your own business, but you need funds for its further development. Funds from the income of your enterprise do not allow you to expand your enterprise. And you decide to go to the bank for a loan.
Group work.
Enterprises:
Network of beauty salons "Ideal". The average monthly income is 225,000 rubles.
Chain of fast food cafes "Kolobok". The average annual income is 1,500,000 rubles.
Develop a plan for expanding your business and determine the amount of credit required to implement it. Analyze the offers of banks and choose the best option for you.
Complete the attached table.
Student presentation. Project protection.
Evaluation by signals (I agree - green, I have another proposal - red).
Lesson Summary:
Today at the lesson we learned ... the answers of the students.
What of what you have learned can be useful to you in the future?
Homework:
- § 5. Perform a workshop.
- From Internet and media sources, give examples of how Russia manages the way out of the last global economic crisis.
Handout
Sberbank of Russia
With credit "Business Overdraft"Sberbank of Russia You will be able to receive funds if there is a shortage Money account for spending transactions.
Lending terms:
Loan terms | 3 to 12 months |
Term of trenches | From 30 to 90 calendar days |
Interest rate | From 10.38% 1 |
Loan currency | Russian rubles |
Credit amount | From 100,000 rubles - for agricultural producers / from 300,000 rubles - for other Borrowers up to 17,000,000 rubles |
Security | Guarantee individuals– major business owners, and legal entities related to the Borrower |
Fee for opening the Overdraft Loan Limit | 1.2% of the established Overdraft Loan Limit, but not less than 7,500 rubles and not more than 50,000 rubles |
Insurance | Not necessary |
0.1% of the amount of overdue debt. Accrued on the amount of overdue payment for each day of delay in payment |
The Business Overdraft loan is opened for customer accounts opened with Sberbank of Russia OJSC. When calculating the loan amount, turnovers on accounts opened with OJSC Sberbank of Russia and other banks are taken into account.
Credit "Business Overdraft" of Sberbank of Russia is provided individual entrepreneurs and small businesses with an annual revenue of no more than 400 million rubles.
1 This interest rate is valid for a loan term of 6 months. The final interest rate depends on financial condition Borrower. Detailed information according to the terms of lending, you can get it from your client manager at the branches of Sberbank of Russia, serving legal entities and individual entrepreneurs.
With a Business Asset loan Sberbank of Russia you can purchase necessary equipment for use in economic activity.
Benefits of the Business Asset loan:
- financing secured by purchased equipment;
- extended loan terms;
- the possibility of including in the loan amount:
- the cost of additional components of the purchased equipment;
- the cost of insurance of the purchased equipment.
Lending terms:
Loan terms | 1 to 84 months 1 |
Interest rate | From 11.54%/5.78%/5.53% 2 |
Loan currency | Russian rubles, US dollars, euros |
An initial fee | From 20% for new equipment. From 40% for used equipment |
Postponement of principal debt | Up to 6 months |
Credit amount | From 150,000 rubles - for agricultural producers, from 300,000 rubles - for other Borrowers. The maximum amount is limited only by the financial condition of the Borrower |
Security | Guarantee of an individual or legal entity |
Pledge of purchased equipment |
|
Commission for issuing a loan | Missing 3 |
Commission for early repayment of the loan | Missing 3 |
Insurance | Purchased equipment is subject to compulsory insurance |
Penalty for late transfer of payment to repay a loan or pay interest | 0.1% of the amount of overdue debt. It is charged on the amount of the overdue payment for each day of delay in payment. |
As part of the Business Asset loan, you can purchase both new and used equipment, including:
- industrial and agricultural equipment;
- refrigeration equipment;
- medical equipment;
- printing equipment;
- equipment for catering establishments;
- car service equipment;
- other equipment;
- installation and commissioning of the purchased equipment.
The Business Asset loan from Sberbank of Russia is provided to individual entrepreneurs and small businesses with an annual revenue of no more than 400 million rubles.
1 For agricultural producers maximum term lending 84 months. For all other enterprises with a period of activity over 12 months, the maximum loan period is 60 months; for all other enterprises with a period of activity of less than 12 months, the maximum loan period is 36 months.
2 This interest rate is valid for a loan term of 12 months. The final interest rate depends on the financial condition of the Borrower. You can get detailed information on the terms of lending from your client manager at the branches of Sberbank of Russia, servicing legal entities and individual entrepreneurs.
3 As part of the special offer, in the period from 03/04/2013 to 10/01/2013 inclusive, commissions for issuance and early repayment are not charged.
Investtorgbank
Overdraft loan
- Overdraft limit up to 50% of the average monthly turnover;
- Overdraft amount up to 15 million rubles;
- The term of the loan product is up to 12 months;
- The term of tranches is not more than 30 days;
- The overdraft limit during the term of the contract is not reset;
- Short application processing time.
Loan conditions
Sum | Interest rate (% per annum) | One-time fee for setting an overdraft limit (% of the overdraft limit) | Penalty for late repayment of the loan, payment of interest and other payments to the Bank (% per day for late payment) |
from 300 000 | |||
from 1 000 001 | 13,5 | ||
from 5 000 001 | |||
from 10 000 001 |
Guarantee - owners of related companies.
Loan "Realist"
- from 300,000 to 1,000,000 rubles;
- the possibility of obtaining a loan without collateral;
- on the working capital up to 12 months, for investments up to 24 months;
- repayment schedule - monthly payments.
Loan conditions
Sum | Interest rate depending on the loan term (% per annum) in months | Commission for issuing a loan (% of the loan amount) | Commission for early repayment (% of the loan amount) | Penalty for late payments on the loan (% per day of the amount owed) |
||
up to 12 | 12 – 24 | 24 – 36 | ||||
From 300 thousand to 1 million rubles. | 2-2,5 | |||||
US dollar equivalent | 13,5 | 14,5 | 2-2,5 | |||
Euro equivalent | 13,5 | 14,5 | 2-2,5 |
From 300,000 to 1,000,000 rubles inclusive (or the equivalent in US dollars / Euros). Security in the form of a surety. Early repayment after 3 months of using the loan without commissions. RKO at the current rates of the Bank.
VTB 24
Loan "Business Express"
Do you want a loan for your company to be processed as quickly and simply as a regular consumer loan?
Take advantage of express loans from VTB24 for small businesses and their owners.
Loan interest rate | from 14.5% | |
Credit amount | up to 4 million rubles | |
Credit term | up to 7 years | |
You can fill out a preliminary application for a Business Express loan on the website without visiting the office.
Overdraft
A convenient opportunity to quickly receive money at the right time to cover cash gaps and for mutual settlements with counterparties.
You just need to apply for an overdraft once, and you will have the opportunity to use the bank's credit funds throughout the year.
Credit term
Up to 12 months, tranches 30, 60 days
Key Benefits of the Program
- lack of collateral and commissions for issuance;
- no mandatory monthly account reset;
- phased transfer of turnovers from other banks (up to 90 days);
- term of tranches - up to 60 days.
Essence and content of production cost planning
TOPIC 12. PLANNING PRODUCTION COSTS
Any production activity in conditions market economy It is expedient only if the value of the goods produced exceeds the cost of the initial resources (or factors) spent on their production and sale. The main goal of the enterprise is to maximize this difference.
From an economic point of view, costs (costs) represent the cost of all types of materials (resources) expended and services performed.
Distinguish economic and accounting costs.
Accounting costs include only explicit costs presented as payments for purchased resources.
economic costs take into account the use of all resources, including non-purchasable ones (such as the labor of the owner of enterprises, the participation of capital, land, etc.). The degree of difference between economic and accounting costs depends on the volume and types of resources provided to the enterprise by their owners.
Also, costs are divided into fixed and variable, general and average, gross and specific, short-term and long-term, etc.
Under fixed costs refers to such costs, the value of which does not change depending on the volume of output. These include the cost of maintaining technological equipment, industrial buildings, rent, depreciation, etc.
variables such costs are considered, the value of which varies depending on the volume of output. They include the cost of raw materials, materials, fuel, energy, wages of production workers, etc.
general (or gross) costs is the sum of fixed and variable costs for each given volume of output. At zero output, total and fixed costs are equal. Then, with an increase in production, gross costs change by the amount of variable costs.
Average cost And cf determine the value production costs per unit of production:
Iper - the sum of variable costs;
In p- the volume of output.
Average costs are used in planning to compare with market prices and serve as a measure to justify optimal output volumes. various kinds products.
In production cost planning are also widely used marginal cost , determining the additional, or additional, costs associated with the production of one more unit of output. Marginal cost, etc., can be found for each additional unit of output as the ratio of the increase in gross costs to the corresponding increase in the number of goods produced:
WHERE P VI - increase in gross costs;
P VP - increase in output.
An important planning and economic indicator that summarizes the costs of an enterprise for the production and sale of products, performance of work or services is production cost , which is a total cost estimate of resources (natural, industrial, labor, financial, etc.) used in the process of manufacturing and marketing goods.
AT general view the planned cost of production C p can be expressed as the sum of the following costs, grouped according to their economic content:
C p \u003d Z MAT + Z O + O C + A O + Z PR
Where: W MAT - material costs;
3 0 - labor costs;
About s- deductions for social needs;
And r - depreciation of fixed assets;
Zpr - other costs.
In planning practice, all costs are grouped according to two main features: economic elements and cost items. The grouping of costs by economic elements provides for their association on the basis of homogeneity, regardless of where and for what they are produced. This grouping is used when planning production cost estimates. However, in economic elements it is not possible to plan unit costs. For this purpose, it is necessary to group costs by production purpose and place of occurrence, i.e. for calculation items.
When planning the cost of production (i.e., according to costing items.) It is customary to classify cost items according to the following criteria:
according to the method of reference to the cost of a unit of production - direct and indirect;
by the nature of dependence on the volume of production - variables and constants;
by composition (degree of homogeneity) - simple (elemental) and complex;
according to the degree of participation in the production process. - basic (technological) and invoices.
Direct costs are separate costing items and are included in the cost of production on the basis of primary documents. indirect costs, which include general production costs, are taken into account first at the place of occurrence, and at the end of the month they are distributed by type of product, reflected in the cost of separate items. They are included in the cost of specific products in proportion to some distribution base, such as the wages of key production workers or other direct costs.
AT modern production standard cost estimate contains the following typical cost items:
1. Raw materials and materials.
2. Returnable waste (deductible).
3. Purchased components, semi-finished products and services of cooperative enterprises.
4. Fuel and energy for technological purposes.
5. Total material costs.
6. Main wage production workers.
7. Additional wages for production workers.
8. Social security contributions.
9. Costs for the preparation and development of the production of new products.
10. Manufacture of tools and devices for special purposes.
11. Expenses for the maintenance and operation of equipment.
12. Workshop expenses.
13. Loss from marriage.
14. Other operating expenses.
15. Workshop cost.
16. General business expenses.
17. Production cost.
18. Non-manufacturing expenses.
19. Commercial cost.
The enterprise cost plan consists of the following sections:
1) calculation of the reduction in the cost of production due to the influence of technical and economic factors on it;
2) calculation of the cost of types of products (works and services);
3) cost estimate for production.
The initial data for developing a cost plan are:
profit margins established by the tactical plan, as well as the level of profitability of production or tasks to reduce the cost of production;
indicators of production and sales of products; the effectiveness of activities under the section of the tactical plan of innovation;
Progressive norms and standards of the corresponding section of the tactical plan;
indicators of the plan for the logistics of production;
price lists;
Data on the use of fixed assets and the amount of depreciation;
Indicators of the plan for labor and personnel;
Scope of work on pre-production, development and implementation new technology, the volume of production of new equipment.
When planning the cost of production, the following methods are used.
1. Factor method. Its essence lies in determining the impact of technical and economic factors on production costs in the planned year compared to the previous year. When planning the cost, this method is used to:
Ensuring comparability of plan indicators with similar indicators of other periods;
Implementation of an enlarged calculation of the main technical economic indicators production and economic activities at the stage of preparation and comparison of options for proposals in terms of production volumes;
The most complete account of the effectiveness of the implementation of measures according to the plan for improving production efficiency;
Determining the participation of individual services, departments and production units in reducing costs and increasing production efficiency, material incentives for this participation, reducibility of indicators for the enterprise, association, industry and the region as a whole;
Analysis and comparison of production costs at various enterprises and associations.
2. Estimated method. It involves the justification of each cost item using a special cost estimate. The estimate can be drawn up both for individual complex items of expenditure, and in general for the volume of gross, marketable and sold products. When planning the cost, separate sections of the plan can be used as separate estimates, for example, a logistics plan, a labor and personnel plan, a technical and organizational development pre-
acceptances that justify the costs of the relevant resources.
The estimated method allows you to link individual sections of the tactical plan with each other and coordinate them with the plans of internal production units. On the basis of cost estimates, a set of costs for the production of products for the whole enterprise is compiled. AT this case the set of costs for the enterprise is the amount of costs calculated in the estimates of structural divisions. This method is quite laborious and is used at the stages of the final drawing up of the plan. In foreign planning practice, this method is called budgeting, and the cost estimate is called the budget.
3. Calculation method. FROM using this method, the amount of costs for the production of a unit of production, work, services or their structural elements, for example details, node. When planning the cost using this method, it is important to correctly determine the objects of calculation. They can be: individual products; orders; technological repartitions; brands, varieties, articles, etc. In the future, cost estimates are used when planning the cost of gross, marketable and sold products, cost estimates and a set of costs for the enterprise.
4. Normative method. Here, the level of costs for the production and sale of products, works, services is calculated on the basis of pre-compiled norms and standards. This method is widely used in the preparation of planned cost estimates and cost estimates. The most important advantage of the normative method of planning the cost of production is the possibility of separate accounting for deviations from the current (current) standards and their causes.
This allows you to judge what factors led to the change
costs, and take timely optimal solutions aimed at improving the economic performance of enterprises.
When planning the cost of production, these methods are usually used simultaneously, in combination, which allows solving a number of interrelated problems of cost planning.
