home » Makeup » “Reboot” of shipment: The product shipment system of the Chelyabinsk Forging and Press Plant is undergoing an update. Shipment from warehouse: designing a “lossless process” Defining key indicators and parameters

“Reboot” of shipment: The product shipment system of the Chelyabinsk Forging and Press Plant is undergoing an update. Shipment from warehouse: designing a “lossless process” Defining key indicators and parameters

The article was published in the journal “Economist's Handbook” No. 2 February 2017.
All rights reserved. Reproduction, subsequent distribution, broadcast or cable communication, or bringing to the public attention of articles from the site is permitted by the copyright holder only with a mandatory link to the printed media indicating its name, number and year of issue.

Technological process of main production

Procedure for calculating product costs

Evaluation of the enterprise's performance

Buisness process is a set of actions (operations, activities) that are performed in a certain sequence and aimed at obtaining the final result.

operational business processes(production, sales, etc.). This is the basis of the business, all other business processes are auxiliary;
business management processes(planning, strategy development, corporate governance, etc.);
servicing business processes. is designed to ensure the functionality of the entire enterprise as a whole, which ensures the functioning of the main business process (recruitment, work of the financial service, purchasing department, accounting, engineering and technical staff, etc.).

The business process “Main production” (belongs to the main category) is a set of actions (operations, activities) performed in a certain sequence and aimed at producing the final product (service, product) to meet the needs of customers. Primary production is the foundation of the enterprise’s functioning, the basis of its cash flows.

To carry out the main production as a business process, a set of various resources is used: human, material, technical, financial, etc. The result of the “Main Production” business process is profit from the sale of products (goods, services).

First of all, when studying the main production, you need to understand the process of manufacturing products, i.e. study all stages from the acquisition of raw materials to the sale of goods to the buyer (often the first step is not considered to be the acquisition of raw materials, but the receipt of an application from the customer to purchase products or perform work (services)).

We will do this using the example of the manufacturing enterprise Alpha LLC, which produces wooden chairs.

Let's imagine the main production process in the form of a diagram:

Purchase of raw materials and supplies

Material costs include the costs of raw materials and basic materials, components, transportation, procurement and other costs associated with the production and manufacture of products.

This category does not include expenses for materials for the household needs of workshops and office premises (soap, mops, brooms, napkins, paper towels, office supplies, materials for office equipment, etc.).

Thus, material costs are raw materials and materials needed exclusively for basic production.

Before concluding supply contracts for raw materials and supplies for the production of products, it is necessary to analyze in detail all potential suppliers in order to select the most favorable delivery conditions, the most reasonable prices and the shortest distance from the enterprise warehouse to reduce transportation costs.

Depending on the number of chairs produced, the level of material costs will vary.

What materials and in what quantities are needed to make one chair are in the table. 1.

Table 1

Explanation of expenses under the item “Raw materials” per unit of production

Name	Unit change	Qty	Price, rub.kop. per unit change excluding VAT	Costs, rub. cop. excluding VAT
Beam 40×60 mm
Edged board 400×480 mm
Edged board 100×420 mm
Furniture foam rubber

Self-tapping screws



Sandpaper
Total material costs per chair

Since the main goal of an enterprise is to make a profit, and this is directly related to reducing the cost level, it is necessary to consider various options for cost optimization. At the same time, do not underestimate the cost of raw materials and materials - one of the fundamental elements of costs in industrial enterprises.

To reduce costs under this item, you should review contracts with suppliers and counterparties or find new suppliers - with more favorable terms of delivery, payment and, of course, prices. To do this, as a rule, most often:

conclude contracts with manufacturers directly, bypassing intermediaries or reducing their number to a minimum in order to reduce the purchase cost of raw materials;
enter into contracts with suppliers for the purchase of large quantities of materials. In this case, you can negotiate with suppliers to provide discounts, but do not forget about the increased costs of storing large quantities;
independently produce raw materials and supplies. Self-production is not always cheaper than purchasing finished material from suppliers.
they purchase cheaper raw materials (the most common method now).

Before purchasing cheaper raw materials, analyze whether the quality of the products will decrease, and as a result, whether the demand for products will remain if their quality decreases.

Technological process

The technological process for the production of wooden chairs begins with cutting the wood into certain basic and additional pieces. For this purpose, special machines or saws are used (circular saws, drilling machines, universal machines, band saws, etc.).

Then comes the process of milling, cleaning and grinding the workpieces. Most often in production, a multifunctional machine is used for these purposes, which allows several actions to be performed simultaneously.

After inspection, the workpiece (and mounting grooves, if necessary) undergo partial manual cleaning and final sanding, which allows us to achieve the smoothest surface for even paint application. For these purposes, grinding machines, hand sanders, planes and sandpaper are used.

Finally, the chair is assembled from all the blanks, the length of the legs is equalized, after which the process of painting and final packaging of the finished product begins for delivery to the warehouse.

In addition, the company produces handmade chairs to order.

All equipment used for the production of chairs is mechanized (feeding and processing of blanks is mechanized, but the processing process is controlled manually) or semi-mechanized (feeding of blanks is carried out manually by workshop workers, but the processing process is automated).

To produce wooden chairs, the following equipment is required (Table 2).

table 2

List of necessary equipment for the production of wooden chairs

Name	Qty	Price per unit, rub.	Amount, rub.
Name	Qty	Price per unit, rub.	Amount, rub.
Circular saw
Band-saw
Drilling and filler machine
Slitting machine
Multifunctional grinding machine
Electric drill
Jigsaw
Electric saw
Sander
Clamps
Screwdriver
Hammer
Industrial dryer

Product costing

The cost price at each enterprise is calculated in accordance with certain principles, the main one being the validity of attributing cost items to the cost price.

Important!

The cost must include all expenses - both those that directly affect its size and those that have an indirect effect.

To form the cost of production of the main production, accounting account 20 “Main production” is used, which accumulates all types of expenses of the production process.

Table 3

Analysis of account 20 “Main production” per unit of production

Check	Cor. check	Credit	Debit
Beginning balance
Materials	Beginning balance


	Con. balance
Salary	Beginning balance


	Con. balance
Insurance premiums	Beginning balance


	Con. balance
General production expenses	Beginning balance


	Con. balance
General running costs	Beginning balance


	Con. balance
Total	Turnover	19 364,60
	Con. balance	19 364,60

Expenses for raw materials and materials (account 10 “Materials”)

To control the consumption of materials, enterprises approve consumption standards, which indicate the maximum permissible amount of materials required to produce a unit of product (similar to Table 1).

Details on the consumption of materials can be found in the analytics of account 10 “Materials” (for example, see Table 4).

Table 4

Account card 10 “Materials”

Period	Document	Analytics Dt	Analytics CT	Debit		Credit
Period	Document	Analytics Dt	Analytics CT	Check	Sum	Check	Sum
	Request-invoice 00001-000001 from 01/17/2017 12:20:00	Basic material costs	Beam 40×60 mm
	Write-off of materials for production	Basic material costs	Edged board 400×480 mm
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs	Edged board 100×420 mm
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs	Furniture foam rubber
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs	Self-tapping screws
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs
	Request-invoice 00001-000002 from 01/18/2017 17:14:00 Write-off of materials for production	Basic material costs	Sandpaper
Turnover for the period and balance at the end

Labor costs for key production workers

This cost item includes basic and additional wages only for production workers who are directly involved in production, manufacturing products or providing services.

The basic salary is the cost of remuneration accrued for the performance of work to specific categories of workers directly involved in the production process or provision of services, accruals of an incentive nature and remuneration for labor in conditions deviating from normal in accordance with the labor legislation of the Russian Federation.

Additional wages are accruals established by the enterprise’s collective agreement and/or other local regulations in accordance with the labor legislation of the Russian Federation.

Forms of remuneration are established individually at each enterprise for various categories of workers and are enshrined in a collective agreement, regulations on remuneration or other local regulations.

Remuneration can be:

time-based. Depends on the actual time worked (recorded in the time sheet) and the employee’s tariff rate or proper salary. Tariff rates and official salaries of employees, depending on the position held, are approved by the head of the enterprise in the staffing table;
piecework. Depends on the quantity of products produced (work performed or service provided) according to the piece rates approved within the enterprise per unit of product (work, service) produced.

For the main production workers of Alpha LLC, a piece-rate wage system has been established. A detailed breakdown of the cost item for wages in account 70 “Settlements with personnel for wages” is presented in table. 5.

Table 5

Explanation of the cost item “Payment of key production workers”

Type of work	Type of work	Labor intensity and wages
Type of work	Type of work	Labor intensity, person-hours	Cost of one hour, rub., kopecks.	Remuneration, rub., kopecks.
Wood slicing
Wood slicing
Milling, cleaning, grinding
Milling, cleaning, grinding

Painting
Painting
Package
Total

Insurance premiums

Organizations are required to pay contributions:

to the Pension Fund of the Russian Federation (22% of the wage fund);
for compulsory pension insurance to the Social Insurance Fund of the Russian Federation (2.9% of the wage fund);
to the Federal Compulsory Medical Insurance Fund (5.1% of the wage fund).

Let's calculate the amount of insurance premiums of Alpha LLC:

8195.49 × 22% + 8195.49 × 2.9% + 8195.49 × 5.1% = 2458.65 rubles.

Insurance premiums are displayed in account 69 “Calculations for social insurance and security” (see Table 3).

General production expenses

General production expenses (OPC) include costs for maintenance and production management, including costs for:

depreciation of buildings, structures, production equipment, vehicles, repairs of buildings and structures for industrial purposes, maintenance and operation of property;
wages of the workshop management staff and insurance premiums from it;
maintenance of vehicles engaged in the movement of goods;
rental payments for fixed assets for workshop purposes, etc.

In accordance with the accounting policy of Alpha LLC (local regulations governing the specifics of accounting), general production expenses are distributed between individual products (services, works) in proportion to the wages of the main production employees.

These costs are reflected in account 25 “General production expenses” (Table 6).

Table 6

Analysis of account 25 “General production expenses”

Expenditures	Cor. check	Credit	Debit
Depreciation of fixed assets	Opening balance


	Closing balance
Property rental	Opening balance


	Closing balance
Salary	Opening balance


	Closing balance
Occupational safety and health	Opening balance



	Closing balance
	Opening balance



	Closing balance
	Opening balance


	Closing balance
Insurance premiums	Opening balance


	Closing balance
Fare	Opening balance


	Closing balance
Turnover		1 177 341,53

The amount of general production expenses (in our example - 1,177,341.53 rubles) is distributed among all works (goods, services) of the analyzed period and goes to the debit of account 20 “Main production” (Table 3). In this case, after distribution, the cost of producing one wooden chair is 1298.03 rubles.

General running costs

This cost item includes costs for production management and maintenance, namely:

labor costs of the administrative and managerial staff (accounting, economists, lawyers, managers, marketers, engineers, etc.) and insurance premiums from it;
travel expenses;
postage;
expenses for purchasing office supplies;
information and consulting costs;
telephony services, Internet providers;
rental of premises not related to direct production, etc.

Like general production, general business expenses, according to the accounting policy of Alpha LLC, are distributed in proportion to the wage fund of the main production workers.

To display this category of expenses, account 26 “General business expenses” is used (Table 7).

Table 7

Analysis of account 26 “General expenses” for the month

Expenditures	Cor. check	Credit	Debit
Property rental	Opening balance


	Closing balance
Depreciation	Opening balance


	Closing balance
Internet	Opening balance


	Closing balance
Office expenses	Opening balance


	Closing balance
Travel expenses	Opening balance



	Closing balance
Salary	Opening balance


	Closing balance
cellular	Opening balance


	Closing balance
Insurance premiums	Opening balance


	Closing balance
Turnover		2 186 506,28

Then all general business expenses (RUB 2,186,506.28) are distributed among all work (goods, services) of the analyzed period and are debited to account 20 “Main production” (see Table 3). In this case, after distribution, the cost of producing one wooden chair is 2,410.63 rubles.

As a result, after distribution, we should receive the same percentage of distribution of costs per unit of production:

general business: 2410.63 / 2,186,506.28 = 0.11%;
general production 1298.03 / 1,177,341.53 = 0.11%.

What other expenses should be included in the cost?

The considered list of cost items included in the cost of production is not final and complete. Each type of activity has its own specific expenditure items. Let's look at some of them:

production development costs: expenses for ensuring the readiness of workshops and units for the production of a new type of product, design of a new product, development of a technological process, design of tooling, equipping with new equipment, information and consulting services, redevelopment of workshops, etc.;
costs for special technological equipment— for the manufacture, acquisition, repair and maintenance of technological equipment for specific purposes, directly related to the production of specific products;
costs for third party services(displayed in account 60 “Settlements with suppliers and contractors”) arise if the enterprise resorts to the help of third-party organizations (there is no opportunity to perform the work independently, there are no specialists or there are not enough of them, urgent work, low qualifications of workers, loaded equipment, etc. );
travel expenses of key production employees. Travel expenses of the main workers, if they have a large share in the cost price, can be taken out of overhead costs into a separate item, for example, if work is performed not in a stationary workshop, but on the road. In accounting, this category of expenses is displayed in account 60 “Settlements with suppliers and contractors” (when purchasing travel tickets or paying for a hotel through an intermediary organization and paying by bank transfer) and account 71 “Settlements with accountable persons” (generated according to advance reports for daily allowance, accommodation and travel in case of cash payment by the posted employee);
other production costs- for experimental work, standardization, for payment for environmental pollution within the established standards, etc. Distributed among the cost of all types of products produced at the enterprise in proportion to the sum of all previous cost items;
depreciation expenses. From the composition of indirect expenses, depreciation on fixed assets directly used in the main production can also be distinguished and classified as direct expenses. In accounting it is accounted for in account 02 “Depreciation of fixed assets”;
losses from defects (defects - products or semi-finished products that do not meet quality or technical specifications and cannot subsequently be sold or can be sold only after correction). In accounting they are displayed under account 28 “Defects in production”;
fare. The costs of delivering finished products can also be allocated as a separate independent cost item;
costs associated with improving technology and production organization carried out during the production process, improving product quality, increasing its reliability, durability and other operational properties;
costs for improving working conditions and safety precautions, improving the qualifications of production workers.

All considered categories of costs, whether basic, directly related to the production of products, or overhead, indirectly related to production, form production costs, i.e., current costs in monetary terms, due to the use of natural, labor, material and financial resources for the production of products (works, services), calculated as the sum of all considered cost items.

But there are also non-production (commercial) expenses - a category of expenses that are associated with the shipment, storage and sale of products, as well as expenses for advertising, marketing research, etc.

The sum of production costs and non-production expenses is the total cost of production.

Selling and making a profit

The finished products are sold - either sold in a store or delivered to the customer, as a result of which the company receives revenue from sales.

The cost of selling one chair is RUB 24,000.00. The total costs for the manufacture of this product amounted to 19,364.60 rubles. Profit from the sale of the chair—RUB 4,635.40.

To assess the intensity and efficiency of production, profitability indicators are calculated.

Product profitability (ROM) is the ratio of profit to total cost. Shows how much profit is received per 1 ruble. current costs:

ROM= (Profit / Cost) × 100%.

Return on sales (NPM) is the ratio of profit to revenue. This indicator characterizes the degree of profitability of the enterprise and the correctness of setting the sales price, reflecting the share of profit in the proceeds from the sale. Return on sales shows how much profit a company has from 1 ruble. sales:

NPM= (Profit / Revenue) × 100%.

Let's calculate these indicators for Alpha LLC:

ROM= (4635.40 / 19,364.60) × 100% = 23.94%;

NPM= (4635.40 / 24,000.00) × 100% = 19.31%.

As such, there is no standard value for profitability indicators. It is generally accepted that the higher the profitability indicators of an enterprise, the more efficiently it carries out its financial and economic activities and the more correctly it chooses a pricing strategy. Some sources note that profitability indicators should not fall below 5%.

conclusions

Having described the business process of the main production, you will be able to analyze all stages of the operation of the enterprise.

To analyze the results of the main production of an enterprise, it is necessary to study the cost structure of products (or batches), compare costs with revenue and profit, and calculate profitability indicators.

To increase profits, it is necessary to consider in detail each stage of the business process and make the optimal decision, for example: reduce the purchase cost of raw materials, optimize the technological process, reduce production costs, increase production volumes or increase the cost of a unit of production.

Software life cycle processes Author unknown

5.2 Delivery process

The delivery process consists of activities and tasks performed by the supplier. The process can begin with the decision to prepare a proposal in response to a contract request sent by the customer, or with the signing of an agreement and entering into a contractual relationship with the customer for the supply of a system, software product or software service. The process continues by defining the procedures and resources needed to manage and support the project, including developing project plans and executing them through the delivery of a system, software product, or software service to the customer.

The supplier manages the delivery process at the project level in accordance with the management process (subsection 7.1), which is specified in this process; defines the infrastructure for this process in accordance with the infrastructure creation process (subsection 7.2); adapts this process to the project conditions in accordance with the adaptation process (Appendix A) and manages the delivery process at the organizational level in accordance with the improvement (subsection 7.3) and learning processes (subsection 7.4).

List of works. This process consists of the following work:

1. preparation;

2. preparing an answer;

3. preparation of the contract;

4. planning;

5. execution and control;

6. verification and evaluation;

7. delivery and closing of the contract.

From the book Software Life Cycle Processes author author unknown

6.1 Documentation Process The documentation process is the process of formalizing the information created in a life cycle process or activity. This process consists of a set of activities through which they plan, design, develop,

From the book Information Technology THE PROCESS OF CREATING SOFTWARE USER DOCUMENTATION author author unknown

6.7 Audit Process The audit process is the process of determining compliance with requirements, plans and contract terms. This process can be performed by any two parties involved in the contract, with one party (the auditor) checking the other party

From the book EMBEDDED SYSTEMS SOFTWARE. General requirements for development and documentation author Gosstandart of Russia

7.1 Control Process The control process consists of common activities and tasks that can be used by any party managing the relevant process(es). The administrator is responsible for managing the product, project, work and tasks of the relevant

From the book Take Off 2006 12 author author unknown

7.3 Improvement Process The improvement process is the process of establishing, assessing, measuring, controlling and improving any software life cycle process. List of activities. This process consists of the following work: 1. process creation;2. grade

From the book Take Off, 20013 No. 11 by the author

7.4 Training Process The training process is the process of providing initial and ongoing training to personnel. Ordering, delivery, development, operation and maintenance of software products largely depend on the qualifications of personnel.

From the author's book

8.1 Documentation process 8.1.1 General The documentation process should be carried out in two stages in the sequence shown in Figure 1 in the shaded boxes. Phased work is not carried out simultaneously. At certain stages of work they may

From the author's book

C.6 Delivery Items The following items are to be supplied upon completion of the project:a) 500 bound copies of the manual; b) an electronic copy of all documentation on 1.44 MB, 3.5 inch diameter floppy disks in DEF 3.0 format (suitable for printing documentation on

From the author's book

7.4 Integration Process The object computer, source code, and object code obtained during the software coding process are used in link editing and loading to create an integrated

From the author's book

8 Software verification process Software verification provides a technical assessment of all software development tools, including the results of software verification. Software verification is carried out in accordance with the Software Verification Plan (12.3) and the Software Qualification Testing Plan (12.4), which

From the author's book

6 Software planning process 6.1 Objectives of the software planning process The purpose of the software planning process is to determine methods for creating software that will implement system requirements and ensure a level of quality that meets the requirements

From the author's book

7.2 Software design process High-level software requirements are further refined during the software design process in one or more iterations to develop the software architecture and low-level requirements that can be directly used to obtain

From the author's book

7.3 Software coding process In the software coding process, source code is created based on the software architecture and lower-level requirements. The developer must develop and register the software source code corresponding to each software module in the EKPO project. Software implementation should

From the author's book

Il-76 deliveries to China are delayed. One of the most problematic topics in Russian-Chinese military-technical cooperation this year was related to the implementation of a contract for the supply of a large batch of Il-76 military transport aircraft to this country.

From the author's book

Deliveries of Su-30MK2 to Indonesia have been completed This fall, the contract for the supply of six two-seat multirole Su-30MK2 fighters to Indonesia was successfully completed. It was concluded by Rosoboronexport with the Indonesian Ministry of Defense in December 2011. The Contractor

Production stages

There are three stages in the cycle of expanded reproduction:

o procurement (delivery);

o production;

o sales (sales).

These three processes are closely interconnected; they create a continuous circulation of economic assets.

Delivery process (procurement)

Refers to the initial process of the circulation of economic activities, when money is exchanged for goods through the acquisition from suppliers of objects of labor and other means necessary for the production of products.

The objects of verification of the procurement process are the acquisition of material assets and other assets, data on determining the cost of acquired inventory, and the process of settlements with suppliers.

Production process

It is the main phase of the circulation of economic assets. At this stage, the creation of material wealth occurs, as well as the use of procurement assets. Objects of labor wear out in one cycle, means of labor are used for several years and transfer their value to the created products in the form of wear and tear.

The cost of the newly created product, which is called national income, differs markedly from the cost of individual types of raw materials; as a rule, it turns out to be higher, since the cost includes not only raw materials and supplies, but also wages and other expenses. The objects of control in this case will be the costs of production, which determine its cost, the quantity of manufactured products, and their quality.

Sales process

The sales process involves the transfer of finished products to customers. That is, the purchase and sale process takes place on the basis of drawn up contracts. The contract is the main valid document in this period of activity. They determined delivery times, volume of products, and quality. Based on this, the buyer receives the goods, and the sellers receive money for the delivered products. Relations have developed in such a way in market conditions that the cost of the supplied goods is higher than the cost of the finished product. This ensures the profitability of the production of functioning units.

The objects of audit control in this process are: the volume of products sold, their quality, sales costs, and the financial result obtained (profit, loss). In addition, the objects of control are settlements with customers for sold products, settlements with the budget for accrued taxes to the budget, settlements for shortages of products and claims.

Thus, the circulation of economic means consists in the fact that initially, funds that are exchanged for goods act as means of payment. The product is in the process of production and is transformed into finished products, which in the last process are again exchanged for money. In this case, the objects of audit control will also have a modified nature and can be subject to comprehensive verification only in a complex.

Classification system of audit objects

The system of audit objects in the organizational chain of control is closely related to the subject of the study. Since the subject is the process of economic activity itself, the object has a more versatile coloring and can have a different shape. Thus, at the procurement stage the following main objects can be distinguished:

o objects of the accounting process;

o material objects.

The objects of the organizational process include: workers’ attitude to their duties, timely delivery of valuables, quality of incoming goods, sufficiency and compliance with delivery requirements.

In the accounting process, the objects are:

Non-current assets: fixed assets, other non-current tangible assets, intangible assets, depreciation of non-current assets;

Inventories: industrial stocks, animals for growing and fattening, low-value and wearable items, semi-finished products, finished products, agricultural products, goods; cash, settlements and other assets.

At the production stage, the main objects of inspection are also:

o objects of the organizational process;

o material objects;

o objects of the accounting process.

The accounting process includes the following objects:

o costs by element: material costs, labor costs, deductions for social events, the procedure for calculating depreciation and accounting for other operating expenses, the procedure for accounting for other expenses;

o operating expenses: cost of sales, general production expenses, administrative expenses, sales expenses, other operating expenses, financial expenses, expenses from participation in capital, other expenses, income tax accounting items, extraordinary expenses.

In the sales process, the following objects are also distinguished:

o organizational;

o marketing;

o material;

o accounting.

Organizational objects include the process of organizing sales, including marketing activities, the attitude of workers to their responsibilities, solving marketing issues, etc. Material objects are sales products. Most of the process is occupied by accounting objects, these include: cash, settlements and other assets; income and results of operations; activity costs.

Objects of activity correspond to some extent to objects of audit control. But the system of objects of audit control is more voluminous. That is, the objects of control include those processes and results that may not be included in the objects of activity. For example, objects of the state of the enterprise's activity - reporting or individual data of the analysis result.

To study objects, if individual of them consist of a number of elements, a deductive research method is used. For example, when checking an object such as “cash discipline,” it can be divided into: the intended use of funds, compliance with the cash balance limit, timely entry of money into the cash register, timely return of funds to the current bank account, etc.

The objects of audit activity are determined by the Law of Ukraine “On Auditing Activities” dated April 22, 1993 No. 3125-12 as amended and supplemented by the Law of Ukraine dated March 14, 1995 No. 81/95-BP dated February 20, 1996 No. 54/96-BP .

The objects of audit according to this Law are:

o accounting data;

o financial reporting indicators;

o other information on the financial and economic activities of business entities.

These are just individual parameters and components of the activities of various enterprises. Manufacturing enterprises have their own specific list of activity cycles, that is, the circulation of economic assets. However, this amount of research does not provide specific answers for audit reporting. More substantive approaches to the study of targeted aspects in the activities of an enterprise are needed, that is, for different production areas of enterprises, different audit goals will be set.

Typically, audit objects are determined when planning audits. In this case, the auditor must develop and document a general audit plan defining the scope of work, and subsequently the scope of the audit.

The auditor must determine general economic factors and conditions in industries that affect the level of business, characterize business entities, find out the financial results of the enterprise and changes relative to the data of the previous audit.

Detailed requirements for the auditor regarding the scope of the audit are set out in International Standard on Auditing No. 310, Knowledge of the Business. During the audit of financial statements, the auditor must be aware of the state of the business, actions and transactions that affect the results of economic activity of the enterprise.

knowledge about the business includes a wide range of questions that the auditor poses before the audit. These are common economic entities:

o general level of economic activity;

o availability of funding sources;

o inflation rate;

o government policy, monetary, fiscal, etc.

It is very important that the list of inspection objects depends on the area, as an important factor influencing the business, therefore the following issues are studied: market and competition, cyclical or seasonal nature of activities, changes in production technology, volumes of enterprise activity, regulatory framework, electricity supply, financing methods, etc.

The details of the analysis of the availability of means of production do not yet solve all the problems associated with the production process and its results. In this regard, management functions play an important role here. Everything should be considered in its entirety:

o management procedure and its own legal form;

o communication of owners with other parties;

o capital structure;

o management structure;

o strategic plan for management personnel;

o sources and methods of financing;

o business reputation of the board of directors;

o staff turnover;

o staffing of financial personnel and accounting departments;

o the procedure for incentives or bonuses;

o state of information system management;

o the state of internal audit.

Particular attention is paid to the activities of the subject. This may include studying:

o the nature of economic activity (production process, price setting, trade organization, exchange of financial services of the organization, import and export);

o location of premises, warehouses, offices;

o security and labor demand;

o salary level;

o pension obligation;

o availability of specific payment terms;

o compliance with income standards;

o presence of competitors, pricing policy, guarantees;

o marketing strategy;

o availability of suppliers and stability of supplies;

o availability of inventories and their sufficiency to complete the production process;

o cost items and product cost levels;

o the structure of assets and their impact on the overall activities of the enterprise.

The objects of activity audit also include financial indicators-factors that reveal the financial condition and profitability of business entities, as well as the conditions under which reporting is compared.

Particular consideration should be given to external factors that influence management in the process of preparing financial statements. During the audit, it is necessary to use legislation as the main guarantor in solving problems.

Shipment of goods from a warehouse is a process that requires from all participants not only responsibility, clarity, attentiveness and coherence, but also basic knowledge of certain rules, as well as their strict adherence. The organization of shipment must be developed in the most careful manner. Failures at this stage of product distribution can lead to shortages, damage, and decreased quality of goods, and, as a result, inevitable claims against suppliers from recipients, and then arbitration claims. How to avoid this and what do you need to know? What does the process of shipping goods consist of and how is it carried out?

There are a number of conditions that shipping companies must provide so that the shipment of their manufactured products from the warehouse takes place without any hiccups or failures.

What are these conditions?

Only products that meet the completeness and quality requirements dictated by standards, samples, specifications, drawings, and standards are allowed for shipment (delivery).
All products must be packaged in strict accordance with established rules for packaging and packaging, sealing of individual places and labeling. All responsibility for damage to goods due to poor-quality or inappropriate packaging, as well as for losses in the event of sending products to the wrong address due to incorrect or defective labeling, falls on the seller.
For each location, a detailed document (this can be a bale card or packing list) must be drawn up as required by the standards, as well as mandatory rules, technical or other special delivery conditions (this can be a bale card or packing list), indicating the products that are in a given container location, indicating its exact name, article or catalog number, quantity, weight (net and gross), as well as information about the supplier and recipient.
The packing list is drawn up in triplicate. One of them (in a waterproof envelope) is placed in the container along with the goods. The second (also in a waterproof envelope, covered with a plastic or tin protective plate) is attached to the outer wall of the container. A third copy of the packing list is attached to the package of accompanying documents. Next, based on the packing lists and the configuration sheet, a shipping specification is drawn up and attached to the invoice.
The quantity of goods shipped, its weight, the number of bales, bags, boxes, packs, bundles - all this must be clearly defined. In this case, boxes and crates are numbered with fractional numbers, where the numerator indicates the serial number of the container, and the denominator indicates the total number of places in the lot.
Shipping and settlement documents containing data on the quantity of goods (with an exact correspondence to the actual products being shipped) must not only be clearly and clearly drawn up, but also sent to the recipient in a timely manner in a pre-agreed and established manner.
Documents certifying the quality and completeness of the supplied goods (this can be a certificate or certificate of quality, technical passport), as well as shipping and settlement documents must be clearly and correctly executed. The data indicated in them on the quality and completeness of the shipped products must exactly correspond to the actual data. These documents are sent to the recipient along with the products, unless there are other agreements between the parties, special delivery conditions or other mandatory rules.
The rules in force in transport for handing over products for transportation, their loading, fastening, as well as special loading rules dictated by standards, technical and other conditions, must be strictly observed.
The work of employees involved in determining the quantity of goods shipped and preparing settlement and shipping documents for them must be systematically monitored.

The process of shipping products from the warehouse consists of the following step-by-step operations:

Incoming orders are processed based on product availability in the warehouse.
Products are selected from the storage location.
The goods are moved to the order picking area.
Orders are completed and products are packaged (putting into containers, forming cargo packages).
Packing lists are drawn up, after which they are placed in containers (boxes or crates) and secured to cargo areas.
Cargo spaces are closed and covered with metal or plastic tape.
Cargo packages are marked.
Cargo modules are formed - cargo packages are packaged on pallets.
Cargo modules are moved to the loading area.
Cars, containers, and railway cars are loaded.
A waybill is issued.

The main task of any warehouse is to organize efficient warehouse activities. And the main criteria for this effectiveness are:

a) the ability to fully satisfy incoming orders according to the product range;
b) the ability to provide urgent shipments: within the region - within half a day, outside the region - within 24 hours. For non-urgent shipments, a period of three days is provided, no more.

Suppliers prefer large and regular orders with long delivery times. Such orders make it possible to optimize the use of labor and equipment. Customers, in turn, often want not to stock up on inventory, but to receive products immediately if necessary. In order to somehow smooth out these contradictions, high discounts are established for large orders with long delivery times (several weeks or months), while for urgent orders they remain insignificant.

The workload of warehouse personnel responsible for shipping goods must be uniform. Therefore, all applications are divided into two types: urgent (usually small) and non-urgent (usually large). Urgent applications are accepted until 11-12 o'clock. Orders are immediately processed to determine whether goods are in stock, picked and packaged. Dispatch and delivery of urgent orders (together with ready-made non-urgent ones) are carried out using the recipients' or carriers' vehicles in the second half of the same day. If requests are received after 11-12 o’clock, they are considered non-urgent and are processed the next day. An urgent request can be sent to a large warehouse at any time of the day, but the deadline for shipment of goods will still be fixed in the same way: requests received before 11.00 will be fulfilled on the same day, and those received after 11.00 will be fulfilled the next day. The size of the discount in both cases remains the same as that set for urgent applications.

The experience of developed countries offers more convenient planning of shipments - when the terms of shipment for non-urgent orders are indicated in the form of the serial number of the calendar week during which the products must be shipped by the supplier. So, if the contract or document confirming the order states that shipment should take place in the 14th week, then this means that it will definitely take place in the first week of April within 5 working days. There are also special business calendars abroad, in which all weeks are numbered.

Picking specialists or other warehouse employees are given a picking list (or route map), after which they select products from storage areas. The picking sheet contains a list of goods, which must be compiled in ascending order of storage addresses (not in alphabetical order). This allows the product selection process to be carried out much faster. During manual picking, small quantities of products are placed on hand trucks, after which the cargo is sent to the appropriate area for picking.

In large warehouses, selection is usually mechanized - cargo, bagged and placed on a pallet, is removed from the storage location using a stacker and then moved to the order picking area.

The technology for selecting products in very large warehouses does not provide for the use of a selection sheet. The selector uses a computer terminal (laptop). Data is transmitted using floppy disks or radio channels. Information is transmitted over a radio channel much faster and therefore this method is more often used in systems with a large number of urgent (emergency) orders. The server determines the priority of the order and may require the execution of an urgent request, interrupting the process of selecting products for the current order.

The use of portable computer terminals makes it possible to carry out inventory without interrupting warehouse operations. If the selection of goods from the warehouse is completed and the selector has free time, then a new task will appear on the terminal for him - for example, to carry out an inventory of products in a specific shelving cell in the nearest aisle.

Also, the use of such terminals allows you to organize and keep records of the work of each specific selector: note the productivity of his work, the quality of work, the use of working time, etc.

After the selection of goods is completed and possible problems are identified (for example, a shortage of goods is detected and, as a result, adjustments to shipping documents are required), the batch of goods is sent to the packaging area.

Participants in the shipment process and their interaction

Once a contract for the supply of products has been signed with the customer, the logistics provider must carry out a number of operations in order to organize the future shipment of these products according to specific specified orders. At this stage, the following interact with the log operator:

implementation service. Regulations for processing customer orders, forms and deadlines for order fulfillment are being developed. The sales service should include all this information in product supply contracts. The task of the logistics service is to organize the transfer to the sales service on the day of completion of shipments without errors or delays:

a) information about consignments of cargo that were delivered to carriers;
b) physical parameters (weight, volume, dimensions, type of packaging, containers, etc.) necessary for sending shipment notifications to customers;
c) a set of accompanying documents attached to the goods for invoicing.

buyers.At the stage even before signing the contract and after its conclusion, the logistics operator coordinates and clarifies with buyers all instructions for shipping the goods.
carriers.The work of the logistics service with carriers is, first of all, coordinating the place, time and method of loading goods. In addition, the following is agreed upon with the carrier: the procedure for delivery of goods by weight and number of pieces; composition of the commissions that will deliver and accept cargo; forms of documents required for signature upon delivery and acceptance; procedure for filing claims, escorting cargo.
storage service. Together with the storage service, a process for selecting and assembling goods is developed, execution and adjustment of selection technology are monitored.
control service. Interacting with the quality and quantity control service of shipped products, the logistics service develops instructions regarding control, sequence of operations, preparation of documents, and also establishes a procedure for detecting deviations.
packaging service. Methods for selecting container and packaging manufacturers, as well as methods for organizing packaging processes during shipments, are agreed upon with the packaging service.
expedition.Working with an expedition involves organizing cargo escort, for this you need to:

a) reserve areas where cargo will be temporarily placed while awaiting loading;
b) plan technical means and labor for loading;
c) organize, if necessary, transportation using your own transport or agree on the provision of services with a partner carrier;
d) control the actual timing of loading and dispatch of cargo consignments;
e) control the passage of goods along the entire delivery route, starting from known points encountered along the route, points of transshipment of goods to other modes of transport and border zones to customs points;
f) control the receipt of all necessary transport documents in the original.

freight service. Together with the cargo service, the logistics operator develops schedules for work and repairs of equipment, coordinates the necessary technology for moving freight transport that has arrived for loading, and determines the composition of work teams and personnel required for loading consignments ready for departure and for moving goods.

Now let's take a closer look at which services are directly involved in shipping, which specialists are involved in this process and what functions they perform.

Logistics service. Manages logistics processes, logistics of external and internal operations.
Storage service. This service includes selectors (pickers) who are responsible for the safety of goods.
Control service. Includes commodity experts, inspectors, laboratory, testing, samples and standards services.
Packing service. The service's specialists are packers, technologists, and loaders.
Documentation service. Includes preparers of shipping documents.
Expedition. The functions of forwarders are direct interaction with suppliers, carriers, recipients, as well as departments and workshops.
Freight service. Service specialists - dispatchers, foremen, shift supervisors, cargo technologist, loaders, slingers, riggers. Perform relevant work.
VET garage. Includes drivers and machine operators, as well as a repair shop. The service is responsible for equipment maintenance and timely repairs.

Shipment is provided by the following elements:

competent management: proper orders, regulations (including those on units involved in shipment), instructions, instructions, control of execution, punishment, rewards;
clear planning: plans for sales, cargo turnover, all work, work schedules, duty, vacations;
job descriptions, as well as qualification requirements for specialists involved in shipment;
structure and clear sequence of business processes that manage shipment;
the optimal set of required areas for order processing: picking, packaging and loading of goods;
a set of optimally necessary technical equipment: machines for picking, packaging and loading orders, equipment and instruments for checking and quality control of goods;
terms of contracts: appearance of containers and packaging, standard quantity of products in one package, cargo modules, methods of transportation and selection of carriers, information on shipments, etc.;
technology for processing goods and cargo;
technological instructions for the procedure for selection, packaging, packaging, and loading of various products;
methods for checking the quality of completed orders;
forms of documentation received as a result of shipment;
computer programs and systems;

Computer system

With the help of a computer system it is possible and necessary:

automation of all business processes of an enterprise based on a unified system. In this case, installing separate independent programs will become completely unnecessary.
building a system of integrated and centralized enterprise management, which includes sales management, order processing, warehouse and cargo operations, planning and analysis of the financial results of all services and departments of the enterprise.
unification of geographically distributed and actually scattered divisions of an enterprise into one single information structure.

- this is a targeted, stage-by-stage transformation of starting materials and materials into a finished product of a given property and suitable for consumption or further processing. The production process begins with its design and ends at the junction of production and consumption, after which the products produced are consumed.

The technical, organizational and economic characteristics of the production process are not determined by the type of product, volume of production, type and type of equipment and technology used, and level of specialization.

The production process at enterprises is divided into two types: main and auxiliary. The main processes include directly related to the transformation of objects of labor into finished products. For example, smelting ore in a blast furnace and turning it into metal, or turning flour into dough and then into finished baked bread.
Helper Processes: moving objects of labor, repairing equipment, cleaning premises, etc. These types of work only contribute to the flow of basic processes, but do not directly participate in them.

The main difference between auxiliary processes and the main ones is the difference between the place of sale and consumption. The products of the main production, where the main production processes are carried out, are sold to consumers externally, in accordance with concluded supply agreements. These products have their own brand name, markings, and a market price is set for them.

The products of auxiliary production, where auxiliary processes and services are carried out, are consumed within the enterprise. The costs of performing maintenance and auxiliary work are entirely included in the cost of the main products, which are sold externally to consumers.

Manufacturing operation

The production process is divided into many elementary technological procedures called operations. Manufacturing operation is part of the production process. Usually it is performed at one workplace without reconfiguring equipment and is performed using a set of the same tools. Like the production process itself, operations are divided into main and auxiliary.

In order to reduce the cost of manufacturing products, increase the organization and reliability of the production process, a set of the following rules and methods is used:

specialization of areas, jobs;
continuity and direct flow of the technological process;
parallelism and proportionality of production operations.

Specialization

Specialization lies in the fact that each workshop, site, and workplace is assigned a technologically homogeneous or strictly defined range of products. Specialization allows us to use in practice the principles of continuity and direct flow - the most economically advantageous methods of organizing production.

Continuity- this is a reduction or reduction to zero interruptions in the production process of finished products, moreover, each subsequent operation of the same process begins immediately after the end of the previous one, which reduces the time for manufacturing products, reduces downtime of equipment and jobs.

Direct flow characterizes the movement of objects of labor during the production process and provides each product with the shortest path through the workplace.

This movement is characterized by the elimination of all return and counter movements during the production process, which helps reduce transport costs.

The parallelism rule involves the simultaneous performance of various operations in the manufacture of the same product. This rule is especially widely used in serial and mass production.

The concurrency rule includes:

parallel (simultaneous) production of various components and parts intended for completing (assembling) the final product;
simultaneous execution of various technological operations when processing identical parts and assemblies on various equipment placed in parallel.

From the point of view of cost savings, it is very important to maintain certain proportions of the power (productivity) of the equipment park between workshops and areas working on the manufacture of products.

Production cycle

The completed circle of production operations from the first to the last in the manufacture of products is called production cycle.

Due to the fact that the production process takes place in time and space, the production cycle can therefore be measured by the length of the movement path of the product and its components and the time during which the product goes through the entire processing path. The length of the production cycle is not a line, but a wide strip on which machines, equipment, inventory, etc. are placed; therefore, in practice, in most cases, it is not the length of the path that is determined, but the area and volume of the premises in which production is located.

The calendar time interval from the beginning of the first production operation to the end of the last is called the time duration of the product’s production cycle. Cycle duration is measured in days, hours, minutes, seconds, depending on the type of product and the stage of processing by which the cycle is measured.

The duration of the production cycle includes three stages:

processing time (working period)
production maintenance time
breaks.

Working period- this is the period of time during which a direct impact on the object of labor is carried out either by the worker himself, or by machines and mechanisms under his control, as well as the time of natural processes that occur in the product without the participation of people and equipment.

Time of natural processes- this is a period of working time when the subject of labor changes its characteristics without the direct influence of humans or mechanisms. For example, air drying a painted product or cooling a heated product, growing in fields and ripening plants, fermentation of certain products, etc.

Technological maintenance time includes:

product quality control;
control of operating modes of machines and equipment, their adjustment and adjustment, minor repairs;
cleaning the workplace;
delivery of workpieces, materials, acceptance and cleaning of processed products.

Break times- this is the time during which there is no impact on the object of labor and there is no change in its quality characteristics, but the product is not yet finished and the production process is not completed. There are breaks: regulated and unregulated.

Regulated breaks are divided into inter-operational (intra-shift) and inter-shift (related to the operating mode).

Unregulated breaks associated with downtime of equipment and workers for reasons unforeseen by the operating mode (lack of raw materials, equipment breakdown, absenteeism of workers, etc.). In the production cycle, unregulated breaks are included in the form of a correction factor or are not taken into account.

Types of production

The duration of the production cycle largely depends on the order of movement of objects of labor during their processing and the type of production.

The order of movement of products and components in the production process corresponds to the volume and frequency of production. It is determined by the same criteria.

Currently, it is customary to distinguish the following types of production:

mixed.

In turn, serial production is divided into:

small-scale
mid-production
large-scale.

Mass and large-scale production of products makes it possible to organize continuous synchronous movement of products during their processing. With such an organization, all the components from which the finished product is assembled move continuously from the first technological operation to the last. The individual parts assembled along the way into components and assemblies move further in assembled form until they form the finished product. This method of organizing production is called in-line.

The flow method of organizing production is based on the rhythmic repetition of time-coordinated main and auxiliary production operations, which are performed at specialized places located along the technological process. In the conditions of continuous production, proportionality, continuity and rhythm of production are achieved.

Production line

The main link in the production line is production line. A production line is understood as the combination of a certain number of workstations located along the technological process and intended for sequential execution of the operations assigned to them. Production lines are divided into continuous, discontinuous and free-rhythm lines.

Continuous production line is a conveyor on which a product undergoes processing (or assembly) through all operations continuously, without inter-operational tracking. The movement of products on the conveyor occurs parallel and synchronously.

Intermittent production line is a line on which the movement of products through operations is not strictly regulated. It happens intermittently. Such lines are characterized by isolation of technological operations and significant deviations in the duration of various operations from the average cycle. Flow synchronization is achieved in various ways, including through interoperational backlogs (inventories).

Production lines with free rhythm are called lines on which the transfer of individual parts or products (batches) can be carried out with some deviations from the calculated (established) rhythm of work. At the same time, to compensate for these deviations and in order to ensure uninterrupted work at the workplace, an interoperational stock of products (backlog) is created.

Views