Net production includes. TP - commercial products
The concept of a production program. The essence and system of indicators of the production program of the enterprise
Production program indicators.
In the economic literature of the 60-80s. XX century, concerning planned activity at the micro level, the same type of definitions of the essence of PP were used, which boiled down to the fact that this is a system of tasks that must be completed, based on directive indicators.
These scientific interpretations existed due to the fact that the system of only state targeted assignments was in operation. In a transitional economy, this approach is unacceptable. The development of market relations, the economic independence of enterprises requires new approaches to understanding the essence of the production program. The novelty of approaches, in our opinion, is determined by the following main factors:
appearance competition, competitive selection of products;
the need for immediate and quick response to changes in the external environment;
formation of plans for the production and sale of products, taking into account the needs and requests of consumers.
We can give the following definition of the concept of "production program" of an enterprise operating in a market economy.
Manufacturing program is the result interaction of financial, marketing, technical and production services, defining
Volume,
Nomenclature
and terms of manufactured and sold products in a competitive market environment.
Manufacturing program - the main section of the prospective and annual business plan for the development of the enterprise, which determines the volume of manufacture and output of products by nomenclature, assortment and quality in physical and value terms.
The main task in drawing up a program is to confirm by calculations that production is actually able to produce the required quantity of goods at the right time and with the required quality. At the same time, the composition of the equipment, suppliers of raw materials, materials, components, delivery terms for price, quantity and quality are indicated.
Development of the production program includes solution following tasks.
Firstly, planned nomenclature, assortment and output of products manufactured by the enterprise, which set on the basis of a centralized task for the supply of the most important types of products for the national economy and portfolio of orders of the enterprise, taking into account its specialization. At the same time, contracts for cooperative supplies concluded by the enterprise are also taken into account.
Secondly , is determined composition of semi-finished products, which will be produced by the enterprise itself and which it will receive in the order of co-production from others, as well as semi-finished products that the enterprise will produce in cooperation for related organizations.
Thirdly , it is planned to improve the use of production capacity, taking into account the possibility of its rational expansion and specialization of production.
Fourth , provides for the distribution of production for separate calendar periods in accordance with the timing of its delivery under business contracts with buyers. The determining factor in the calendar distribution of output is the duration of the production cycle of its manufacture and the state of preparation for production.
Thus, the production program reflects the main directions and tasks of the development of the enterprise in the planned period, production and economic relations with other enterprises, the profile and degree of specialization and combination of production; the nomenclature and assortment of production in accordance with the implementation plan, the obligations of the enterprise: When developing a production program, they are based on the needs of the national economy and the world market for the products of the enterprise, the general market situation, the state of competitive enterprises and industries.
The formation of sections of the production program is carried out using balance method , which makes it possible to adjust the volume of planned work and the demand for it, as well as to calculate the availability of the production program with production capacities, material, fuel and energy and labor resources.
Initial data when developing a production program are:
* statutory activities of the enterprise for the production and sale of products(works, services);
* the results of the actual implementation of the production program for previous periods;
* data on the demand for the company's products;
* information on the shares of products in the total volume of its output for the previous period by quality levels;
* information on the volume of sales of products for the previous period by its periods (months, quarters);
* calculations of the production capacity of the enterprise;
* progressive technical and economic norms and standards;
* decisions of the highest management bodies of the enterprise on the strategic prospects for its development.
In simplified form, the result of the preparation of the production program appears in responses. on the Key Management Issues production structure:
What kind types of products and in what quantities produce?
- at what time must be ready products to send to the buyer?
- what quality there should be production in the planned period;
- how much extra company can produce products what type and quality in case of urgent orders;
What lower output limit, at which it should be switched to the conservation mode or stopped for modernization;
What should be volumes of consumed resources for the production of products and opportunities to satisfy them.
The plan for the production and sale of products is drawn up in kind and value terms. Since society is interested in obtaining products of a certain kind, type, size and proper quality from enterprises, the planning of production volumes begins with determining the range of products and their volumes in physical terms.
The production program consists of two sections:
1. Production plan in kind- establishes the volume of output of products of the appropriate quality according to the nomenclature and assortment in physical units of measurement (t, m, pcs). It is determined based on the full and best satisfaction of consumer demand and the achievement of maximum utilization of production capacity;
2. Production plan in value terms in terms of gross, marketable and net output;
3. Plan for the sale of products in physical and value terms.
It is compiled on the basis of concluded contracts for the supply of products, as well as semi-finished products, assemblies and parts under cooperation agreements with other enterprises, as well as our own assessment of the market capacity. The calculation of the volume of products sold is made on the basis of the value of marketable products, taking into account changes in the balance of products in the warehouse and shipped, but not paid for by customers, at the beginning and end of the planned year. But the volume of sales of products is also affected by changes in the quality of products and the prices for products and services in the enterprise.
The indicators of the production program are the nomenclature and assortment, expressed in physical, cost or labor measurement (see table).
Natural meters express the physical the volume of specific types of manufactured products in units such as pieces, tons, meters (linear, square, cubic), and serve as the basis for establishing labor and cost meters. However, in practice, the range of their application is limited by calculations of output volumes of only homogeneous products.
Labor meters are universal and most common in production. They characterize the volume of output in standard hours (man-hours, machine-hours), standard rubles and other normalized indicators of labor costs or working time. These meters are the basis of technical and economic, social and labor, operational production and many other types of intra-company planning.
Cost meters characterize the volume of production in monetary terms.
Labor meters are mainly used in the preparation of plans for the production and sale of workshops (sections) with an extensive range of products.
VOLUME OF SALES PRODUCTS in terms of is defined as the cost of goods intended for delivery and payable in the planning period:
=finished products;
- semi-finished products of own production; works of an industrial nature intended for sale to a third party (including the overhaul of their equipment and vehicles carried out by industrial and production personnel), as well as
-sales of products and performance of work for its capital construction And other non-industrial farms that are on the balance sheet of the enterprise.
VOLUME OF COMMERCIAL PRODUCTION the plan includes the cost of: finished products intended for sale on the side, to their capital construction and non-industrial farms of their enterprise; semi-finished products of their production and products of auxiliary and ancillary industries intended for release to the side; the cost of works of an industrial nature, carried out on orders from outside or non-industrial farms and organizations of their enterprise. The volume of gross output includes the entire scope of work scheduled for execution in a given planning period.
NET PRODUCTION determined by subtracting from marketable products(in wholesale prices of enterprises) material costs at the same prices(i.e., in prices adopted when developing the plan), as well as the amount of depreciation of fixed assets.
The main indicators of the production program are:
* the nomenclature containing the name of production with the indication of quantity, quality and terms of delivery;
* commercial products;
* unfinished production;
* gross output
Product range - this is a list of product names for which production tasks will be set in the future. Enterprises, as a rule, develop a production program for an expanded assortment.
Range- the variety of these products by species, grades, types in the context of the nomenclature. The exact establishment of the names and sizes of the output of each specific product is also necessary for the enterprise itself, since without this it is impossible to design a technological process, determine production capacity, establish labor intensity standards, etc.
The above indicators are given in Safronov's textbook [21]. However, other authors note a number of indicators. For example: The volume of products sold, as well as the standard net production. The volume of products sold - is used to evaluate the results of economic activity. It reflects the total volume of products that entered the national economic circulation in a given period and paid for by the consumer. The volume of products sold also includes products manufactured from raw materials and materials of the customer, paid by the manufacturer, including the cost of raw materials, materials paid by the manufacturer. Not included in the volume of products sold: * The cost of intra-factory turnover, that is, the cost of products of own production, going for further processing within the enterprise. * Revenue from non-industrial activities. The plan for the volume of products sold is considered fulfilled only if the tasks and obligations for the supply of products in the established nomenclature and assortment are fulfilled in accordance with the concluded contracts and orders of foreign trade organizations [4].
Based on production plans in physical terms, the volumes of production are determined in value terms by indicators commodity, gross, sold products.
Marketable products is the main indicator of the produced program and serves as the basis for calculating the gross, realized and net output.
Marketable products represents the cost of products and services intended for vacation outside the main activity of the enterprise in the planning period.
Marketable output (T)
T \u003d T1 + T2 + T3 + F + T4
T2 - the cost of semi-finished products production and production of auxiliary workshops for delivery to the side,
T3 - , supplied to its capital construction and non-industrial farms of its enterprise,
F -
T4 -
The volume of marketable products is planned in current and comparable prices. Marketable output in comparable prices characterizes the pace, proportions and structure of production volume, and in current prices is used for planning and analysis of production costs.
Sold products - these are products manufactured, shipped and paid for by the consumer, marketing or trading organization (intermediary).
The volume of products sold according to the plan is calculated by the formula
RP \u003d TP + O N - O K,
where RP is the volume of products sold according to the plan, rub.;
O N - balances of unsold products at the beginning of the planning period, rubles;
O K - balances of unsold products at the end of the planning period, rub.
Into the remains unsold products at the beginning of the year includes:
Finished products in stock, including shipped goods, documents for which have not been submitted to the bank;
goods shipped, not paid by the buyer on time or the due date for which has not come; goods in safe custody by the buyer.
The volume of products sold is calculated at current prices and is used to determine its total cost and profit from sales.
At first glance, it seems that there is no significant difference between marketable and sold products, because they are the same in composition. Actually it is not.
Marketable products are products and products manufactured in accordance with standards or specifications adopted by the technical control department, provided with appropriate documents certifying their quality, and handed over to the warehouse of the finished products of the manufacturer. To include these products in the volume of sales, it is necessary to ship them to the customer, who must transfer the payment for them to the account of the manufacturer. Hence , commodity products are products prepared for transfer to economic circulation, and sold products are products that are already in economic circulation .
Gross output - this is the cost of all products, regardless of the degree of its readiness, i.e. the value of the total result of the production activity of the enterprise for a certain period.
Gross output differs from commodity by the amount of change in the balance of work in progress at the beginning and end of the planning period . This is the only one about value indicator of the company's activity, which includes not only finished products, but also work in progress and changes in the balance of semi-finished products.
Unfinished production - unfinished products in some workshops of the enterprise and subject to further processing in other shops of the same enterprise . The specific composition of gross output depends on the sectoral characteristics of the enterprise (production). So, at the enterprises of mechanical engineering, forestry and others, work in progress and semi-finished products were not included in its composition due to their relatively small volume. In this case, gross and marketable products coincide in composition, and the difference can only be in prices.
Gross output determined as the sum of marketable products and the difference between the balances of work in progress(tools, fixtures) at the beginning and end of the planning period:
VP \u003d TP + Hn - Hk,
where VP is the volume of gross output according to the plan, rub.;
TP - the volume of marketable products according to the plan, rub.;
N N, N K - the value of the balance of work in progress at the beginning and end of the planning period, rub.
Changes in work-in-progress balances are taken into account only on enterprises with a long (more than two months) production cycle and companies where work in progress is large in volume and can change dramatically over time.
Gross output is calculated only in comparable prices and is used to record and plan production costs, to determine the need for material resources, the number of employees, as well as to establish the dynamics of production and proportions in the development of industries.
It should be borne in mind that the assessment of the activities of enterprises in terms of gross output has a number of shortcomings: in addition to the remains of work in progress, the value of the objects of labor consumed in production can also affect its value. . An unjustified increase in work in progress, a decrease in product quality and a change in its assortment can create the appearance of a successful operation of the enterprise. In addition, this indicator does not create interest among enterprises in reducing the material consumption of products. Due to these circumstances, it was excluded from the estimated performance indicators of enterprises.
For all three indicators of the volume of production, it is characteristic that they are determined in prices that include, along with the newly created value, the transferred value of the means of production (fixed and circulating assets). The greater the material consumption of products, the higher its price, ceteris paribus, and, consequently, the higher the volume of production in value terms. In order to eliminate this shortcoming, enterprises calculate the net product index.
net production - value indicator expressing the value newly created by the enterprise team. Its sum in all branches of material production is the produced national income. In terms of value, it includes the necessary and surplus product. The necessary product basically corresponds to the amount of wages with deductions for social needs, and to the surplus - the amount of profit.
Net output is calculated by subtracting material costs and the amount of depreciation of fixed assets from marketable output. Calculations are made in current and comparable prices.
H \u003d ZP + K + P
ZP - salary(main and additional) workers, including contributions to social insurance in the projected (planned) costing of a unit of production,
K - coefficient characterizing staff salary ratio, engaged in maintenance and management, to the wages of production workers of this enterprise,
P - profit to be included in the price and standard of net production.
It is calculated according to the profitability standards approved by the price lists of products in relation to the cost price minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products, components). The volume of normative net production in the plans and reports of the enterprise is determined by direct account
Net production, calculated on the basis of standards for the entire range (range) of products manufactured by the enterprise, is called normative net, and if depreciation deductions are also taken into account in its composition, conditionally net.
Net production expresses the results of the collectives' own efforts, eliminates interest in increasing the material consumption of products, eliminates its repeated counting, and allows a more objective assessment of the activities of organizations.
Net output is used to determine the level of labor productivity, payroll planning and control over its use, to calculate the return on assets and other indicators.
Marketable products- finished products that have passed all stages of processing, meet the requirements of GOST and TU, accepted by the technical quality control service, packed for shipment, handed over to the supplier's warehouse and provided with delivery documentation; The composition of marketable products in the current and comparable wholesale prices of the enterprise includes the cost of products that are part of the gross output, with the exception of: d.); 2. Changes in the balance of work in progress. It should be noted that products manufactured from raw materials and materials of the customer are included in commercial products at current prices, including the cost of raw materials and materials of the customer, only if they are paid by the manufacturer.
Marketable output (T)- part of the products produced by the enterprise and intended for sale to consumers. Defined:
T \u003d T1 + T2 + T3 + F + T4
T1 - the cost of finished (complete) products sold to the side;
T2 - the cost of semi-finished products of its production and products of auxiliary workshops for delivery to the side,
T3 - cost of products and semi-finished products supplied to their capital construction and non-industrial farms of their enterprise,
F - cost of equipment, tools, fixtures etc. general purpose own productions credited to the fixed assets of this enterprise,
T4 - the cost of services and works of an industrial nature performed on orders from outside or for non-industrial farms and organizations of their enterprise, including work performed on the overhaul and modernization of equipment and vehicles of their enterprise.
Work in progress. Work in progress is considered to be products that are not finished by manufacturing in separate workshops, as well as products that are finished by production, but not checked by the Quality Control Department and not handed over to the warehouse of finished products. The value of the increase (loss) of work in progress in wholesale prices is determined on the basis of the data of direct accounting of work in progress in physical terms and direct valuation in wholesale prices. Depending on competitive conditions, direct accounting methods can be an inventory of work in progress residues or item-by-operational accounting.
Gross output- products of all kinds and quality, produced by the enterprise, regardless of the degree of its readiness. The volume of gross output also includes performed works of an industrial nature and production services. The volume of gross output (VP) includes the entire scope of work scheduled for implementation in a given planning period; Determined by the following formula
VP \u003d TP - NP + NK
where NP, NK - leftover work in progress, semi-finished products and tools of its production at the beginning and end of the planning period;
TP - commercial products.
Net production characterizes the newly created value.
The indicator of normative net output is used to determine the growth rate of the physical volume of production, labor productivity, planning the wage fund and monitoring its use. The net product standard is the portion of the wholesale price of a product, including wages, social security contributions, and profits. The net product standard (N) for a specific product is equal to
H \u003d ZP + K + P
ZP - wages (basic and additional) of workers, including social insurance contributions in the projected (planned) calculation of the unit cost of production, K - coefficient characterizing the ratio of the wages of personnel involved in maintenance and management to the wages of production workers of this enterprise, P - profit to be included in the price and standard of net production. It is calculated according to the profitability standards approved by the price lists of products in relation to the cost price minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products, components). The volume of normative net production in the plans and reports of the enterprise is determined by a direct account:
For finished products and other products planned in physical terms - by multiplying the volume of production in physical terms for each type of product by the net product standard;
For products planned and recorded only in value terms - by multiplying its volume in wholesale prices (estimated cost) by the standard coefficient of net production approved for each group and type of product. These normative coefficients characterize the ratio of the volume of net production to the cost of the corresponding production, calculated in wholesale prices;
For work in progress with a long production cycle - by multiplying the change in the balance of work in progress by the standard coefficient of net production and a direct account for each type of product, followed by summing up the results. The total volume of normative net output for an association is determined on the basis of data included in the composition of production associations, units and individual enterprises.
Works and services are accepted to, unified chains. As an example, consider the structure of commercial products for the analyzed enterprise (Table 3.2, thousand rubles).
The composition of marketable products includes only those finished products that are released or intended for release to the side and spent on non-production needs of the enterprise for its own capital construction and overhaul, to meet the needs of housing and communal services, for cultural and consumer services, etc. Finished products released for the production needs of the enterprise itself, for example, oil for flushing wells, gas and fuel oil for fuel, are not included in the composition of marketable products.
The composition of the commercial output of the enterprise includes the cost of finished products produced in the planned year as from
At oil refineries and petrochemical enterprises, the volume of products produced is characterized by the production of gross, marketable and sold products. The composition of commercial products includes all finished products that meet the requirements of GOST or technical specifications and have a passport semi-finished products intended for delivery to the side, in the order of cooperative deliveries of services to the side, own capital construction and repairs in the form of steam, water, electricity, products of repair shops, produced for all capital construction, repair and industrial needs, etc. Marketable products are valued at wholesale prices of the enterprise, introduced from January 1, 1976.
In value terms, an assessment is given of the gross and marketable output of agricultural enterprises, which is also necessary for calculating the total social product. It should be noted that the economic essence of the concepts of gross and marketable output in agriculture differs in some features. These features consist, firstly, in the fact that newly created rather than transferred value occupies a greater place in the gross and marketable output of agriculture, and secondly, that not only the so-called non-village turnover is included in the composition of marketable output , but also intravillage turnover. Cost indicators are widely used in trade and public catering. Naturally, wholesale and retail trade turnover, distribution costs, profit, financial condition are expressed in monetary terms. The monetary, cost, meter follows from the economic essence of the listed categories; it more than any other expresses the features of a market economy.
The composition of the shop's commercial products includes finished products accepted by the technical control department, drawn up by technical acts and delivery notes, assemblies completed by manufacturing in this shop, drawn up by bilateral acts on their complete delivery to the consumer shop, work performed according to the orders of the production and dispatching department and the requirements of the shops for intershop cooperation, if they are accepted by the technical control department and issued by waybills.
It should also be borne in mind that the standards (or standard coefficients) for net production are determined without including profit for those types of products, the volume of which is included in the composition of marketable products at an estimated cost without profit (for example, overhaul and medium repairs of their equipment and vehicles).
The composition of commercial products.
The composition of marketable products includes both finished products and others that are not subject to certification.
The commodity (production of energy systems) includes, in addition to electrical and thermal energy produced at its own power plants, also electrical energy purchased from adjacent energy systems and from industrial or other power plants.
In particular, this indicator is not applicable to characterize the level of the cost of electricity in parallel operating energy systems, since the composition of marketable products includes the flow of electricity from adjacent energy systems. At the same time, in all cases when the receiving power system sells purchased electricity at higher tariffs than the tariff of the transmitting power system, the unit costs per 1 rub. of marketable products would be lower than in the transmission power system, despite the higher cost of electricity.
The main workshops (production) are intended for the manufacture of the products for the production of which the enterprise was created. These products, as a rule, are part of commercial products and are sold in accordance with the supply plan. In turn, the main production shops are divided into groups. So, at an automobile plant, the main workshops include the following groups: procurement workshops (foundry, forging, press assembly workshops (assembly of engines, rear axles, main conveyor).
Auxiliary workshops (production) are created to serve the main workshops. These include workshops for the production of various types of energy (power plant, steam boiler, compressor, oxygen station), tool manufacturing (tool, stamping, model workshops), repairs (mechanical repair, repair and construction workshops), transport services (road and railway workshops). Part of the production of auxiliary shops can be sold to the side and included in the composition of marketable products (except for transport services and overhaul of buildings and structures).
It reflects the cost of energy received from parallel operating power systems and industrial power plants (block stations). Purchased energy is included in the commodity output and is not included in the gross output. In this regard, the cost of it is not reflected in the cost estimate for production and in the cost of gross output. In accounting, purchased energy in quantitative and sum terms is recorded in the debit of the account Finished products (energy released) and the credit of the account Settlements with suppliers and contractors. The cost of purchased energy received is not reflected in the Main production account.
This statement cannot be recognized as fair even if considered as a whole, representing the sum of parts - the cost of individual products that make up the commercial product. But after all, the cost of commercial products can be obtained from synthetic accounting on the production account, without resorting to the calculation of its constituent products. Can such a calculation be called a set of methods for determining the cost of production? No, because there is no set of methods, and this is the concept we put into the term calculation. If so, then the determination of the total cost of materials consumed in production should also be called costing. Everyone knows that this total cost can only be obtained as a result of calculating the cost of each type of materials used or the group cost of several homogeneous types of materials, which is calculated in the process of their procurement or acquisition, and as a ready estimate (or as a deviation from the book price) is applied to determining the total cost of materials used in production. There is no costing here, but only taxation to evaluate the materials used. All accounting is permeated with such estimates and it is not right to attribute them to costing.
The composition of commercial products of the industry includes, first of all, the cost of finished products and semi-finished products sold, as well as the volume of industrial production work performed. In this case, semi-finished products are considered as finished products at a certain stage of production, which can be released for the needs of production to other enterprises. Such semi-finished products, for example, can be yarn at a textile mill, cast iron and steel at a metallurgical plant.
On collective farms, the composition of marketable products must include all sales carried out in the following forms
The composition of marketable products includes all types of complete finished products intended for sale, semi-finished products of own manufacture, consumer and household goods, overhaul and medium repairs of production equipment and vehicles, works and services of an industrial nature performed on the side, products of auxiliary farms intended for external release (for example, tools, all types of energy of own production, etc.).
Products should be distinguished according to the degree of readiness in terms of the production cycle of a given enterprise and in terms of consumption needs. A finished product from the point of view of the production cycle of a given enterprise is a finished product (FP) and is produced for sale to external consumers. Finished products are part of the commercial products of the enterprise (TP). This also includes products, even unfinished from the point of view of the production cycle of this enterprise, but intended for release to the side or final consumption at this enterprise. For example, a rough raw casting produced by a machine-building plant and sold to other consumers is commercial. products, although it did not go through the entire production cycle of this plant. That part of the casting, which will be used at the enterprise itself for the production of its other products, is not a commercial product. But the part that was transferred to a third-party consumer has already passed the full technological production cycle, which is necessary, from the point of view of this consumer, therefore, for the analyzed enterprise, it is included in the volume of marketable products. In addition, the composition of marketable products includes tools, devices and works (services) that implement
The formation of volumes of commercial construction products based on the content of the concept of a construction object will not allow in each individual case at the level of a construction enterprise to bring the composition of commercial products of pipeline construction as close as possible to the economic content laid down in the definition of the indicator commodity construction products. So, for example, in new construction, communication facilities, along-route passages, strong points on the route are objects that provide maintenance and support functions during the construction or operation of the pipeline. They are not capable of performing the main function - pumping the working product.
A product is an action produced by a commercial type company.
The result of the work looks like:
- product or product.
- Provided service or work.
A product is a product that is obtained from a material and raw material base using modern technologies. At the same time, the initial characteristics of the product change dramatically, and the product becomes an independent consumer value.
Based on the above definition, the product features are distinguished:
- The product is an object.
- It has a specific shape and size.
- Satisfies the requirements of the consumer.
A service is a specific type of activity. At the same time, the natural-thing form is not considered the result of the work.
The service has a certain characteristic look:
- Industrial.
- Non-production.
Labor activity is of several varieties:
- Repair.
- Mounting.
- Transportation of goods.
- Delivery of products.
The program for the manufacture of goods is determined in connection with a certain provision: 
- Required amount of goods.
- Production nomenclature.
- Product selection.
- Product quality.
- Mass of income.
- Profitability of the enterprise.
- profitability of the organization.
- Place in the market trade.
The program for the manufacture of goods has stages of implementation:
- Establishment of the list and selection products based on customer needs.
- Calculation of the required amount raw materials for the entire planning period.
- Making the necessary changes stock of raw materials at the initial stage.
- Unfinished production has the ability to make adjustments to the regulatory documentation.
- At the initial stage perhaps a change in the planning period.
- Quantity determination produced goods.
The production program includes:
- Mode of production products.
- Form for determining the required quantity of products:
- Natural.
- Labor.
- Cost.
The natural meter is determined in kilograms, meters, by the piece. Determines the quantitative and qualitative indicators of products. It has the form of an initial value, and determines the organization's need for the necessary labor base.
The measure of the quantity of labor production is expressed in the hourly rate, the number of working days. In this regard, the number of necessary labor force is determined to fulfill the regulatory needs.
The cost meter summarizes the quantity of products produced and the quantity of planned goods. It also combines received and sold goods.
Product types
The result of labor activity is the material form to which the produced goods belong.
Products have 3 stages of development: 
- Making unfinished character.
- Semi-finished production.
- Final product.
An unfinished product looks like a product that does not have a finished look. In this regard, the goods do not fall into the finished product department.
A semi-finished product is technically processed at one of the production facilities. That is why the goods are subsequently transferred to another enterprise or another workshop.
The finished product of an industrial-type organization has a complete look and meets the state standard or is conditioned by technical standards. The product has passed technical control, is supplied with the necessary documentation, satisfies the quality needs. After that, the sale of goods is possible.
The product that results from labor activity depends on the following provisions:
- Manufacturing method (object and subject of labor activity).
- An item ready for consumption (a product of a food or non-food type).
Product measurement during planning and accounting takes place in physical and monetary terms. The physical measurement is expressed in mass, by the piece. The value measurement is expressed in the quantity and quality of products.
The demand for consumed products is expressed in a certain list of consumer goods and its choice.
Indicators of production volume in value terms
The quantity of consumer goods is expressed in monetary terms:
- Trade indicator. The final price of the product in the sale process.
When determining a specific cost, the following indicators are added:
- The cost of the finished product (without the supplier's interest rate).
- Used semi-finished products.
- Auxiliary products.
- Household products.
- Work that involves an industrial look.
- Equipment repair costs.
- Spare parts for maintenance.
- Gross indicator.
It is determined by the following provisions:
- The cost of purchasing certain types of products.
- Residues in the production of products.
- Financing of the resource base.
- net score.
It is characterized by the following features: 
- Manufacturer's base price.
- The result of industrial production over time.
- Implemented indicator.
Basic provisions:
- The cost of products that pass the balance sheet.
- The value of the balance of products that were not sold by the enterprise.
Marketable products
Products, which are goods that are in demand by consumers, are intended for sale.
In this regard, the following features are distinguished:
- Has 3 forms of production(finished product, semi-finished product, works and services of a production nature).
- Of great interest is in the industrial and economic sphere.
- The total cost of the goods depends on the required costs.
- Diverse raw material spectrum.
Items included in commercial products
A marketable product is a product that is intended for sale to another enterprise:
- The main components of the product:
- The quality and quantity of the raw material base.
- Using the equipment of the main, auxiliary, auxiliary and side workshops.
- Availability of labor force.
- A finished product that was produced in a specific period.
Count formula
The quantity of goods produced is calculated using a formula that includes the following components:
- A product of a certain workshop, which is evaluated in a certain price category of production.
- List of planned production.
- Planned product manufacturing program.
- The cost per item sold.
What is the definition of commodity?
Marketable products do not lose their relevance over time and are determined in the form of natural or value terms. The main goal is to determine the final cost of production. It is applied in industrial, economic and building area.
- 1. The procedure for the formation of net profit and indicators of profitability (profitability)
- 3. Pricing in accordance with the stages of distribution
- 4. The system of cost indicators of products: gross turnover, gross, marketable, sold, net products.
4. The system of cost indicators of products: gross turnover, gross, marketable, sold, net products.
The purpose of any industrial enterprise is the production of products.
Depending on the degree of readiness, the products of the enterprise can be finished products, semi-finished products, work in progress.
Finished goods- products that do not require any further processing (or assembly) at this enterprise and are intended for distribution to the side or non-industrial organizations of the same enterprise. Only those products are considered ready that are fully completed and exactly meet the established standards, accepted by the technical control department, provided with a certificate or other document certifying the quality, and transferred to the warehouse of finished products.
Semi-finished products of an industrial enterprise- this is what is finished by production in some shops, but is subject to further processing or assembly in others. Some of them can be released to the side; in terms of their economic purpose, such semi-finished products do not differ from finished products. For example, pig iron smelted at a smelter is considered a semi-finished product because steel is produced from it at the same smelter.
work in progress those items are considered, the processing of which has been started, but not yet completed within the same workshop of the enterprise. For example, this is a machine whose assembly has been started but not completed in the assembly shop.
The main method of accounting for industrial products is natural in the appropriate physical units of measurement (pieces, kilograms, meters, liters, etc.). It is this method that shows how many specific consumer values were produced during the reporting period. Accounting in natural units of measurement underlies other methods of accounting for products; it is widely used to build balance sheets for the production and distribution of individual products, to calculate the volume of production of the most important types of products per capita.
Accounting according to the so-called gross turnover - the entire quantity of products manufactured by the enterprise is counted, regardless of whether part of this product went to its own production consumption (for further processing at this enterprise) or completely outside the enterprise.
The gross turnover includes, in value terms, all finished products, semi-finished products, products of auxiliary shops, as well as industrial work performed, both for release outside the enterprise, and for further processing and production use in other shops.
Gross turnover indicators, with some exceptions, are not currently calculated, they include a repeated calculation of the value within the enterprise, equal to the value of the intra-factory turnover, which is understood as the sum of semi-finished products produced and consumed for industrial production needs, as well as products of auxiliary and auxiliary shops.
Although, as already noted, the gross turnover at enterprises is not calculated, this method is used to calculate gross output in such industries as sugar, dairy, meat, and fish.
Gross output industrial enterprise is the total volume of products of the main activity of the enterprise (works, services) for a certain period of time in monetary terms. The gross output indicator takes into account all products (works, services) produced in a given period, released outside the enterprise and intended for own consumption, as well as products of various degrees of readiness.
The gross output of an enterprise can be calculated in two ways:
1) based on gross turnover;
2) based on element-by-element counting.
Gross output includes:
1) the cost of finished products produced during the reporting period by the main, auxiliary and side shops both from their own raw materials and from raw materials and materials of customers;
2) the cost of semi-finished products of own production and products of auxiliary workshops released outside the enterprise;
3) the cost of works of an industrial nature, performed on orders from outside or for non-industrial enterprises and organizations of the given economy;
4) the value of the increase or loss of semi-finished products of own production;
5) the cost of changing the remains of tools, dies, models, fixtures, flasks made for own needs;
6) the cost of changing the balance of work in progress (at those plants where the duration of the production cycle is more than two months).
commercial products, or, as it is currently called, the volume of products (works, services), is an indicator that characterizes the volume of products produced for sale to the outside.
Marketable products consists of the following three elements:
1) the cost of finished products produced in the reporting period by the main, auxiliary and secondary enterprises;
2) the cost of semi-finished products of own production and products of auxiliary workshops released to the side;
3) the cost of works of an industrial nature, performed on orders from outside or for non-industrial divisions and organizations of this enterprise.
Thus, marketable output differs from gross output in that it does not include those results of production activities that remain at the enterprise itself and are not intended for vacation outside it. These include changes in the remains of semi-finished products of own production, work in progress, tools, dies, flasks and other devices, i.e. 4-6th elements of gross output. In addition, commercial products do not include finished products consumed at the enterprise, as well as the cost of raw materials and materials of the customer, from which products are manufactured at this enterprise. These elements of gross output are called non-commodity elements.
Sold products represents the shipped products paid for in this period. Therefore, marketable products are considered to be sold, provided that two conditions are met.
Marketable products
Marketable products (Volume of products, services)- products manufactured for sale outside the enterprise. It can be determined on the basis of gross output, for this, the value of work in progress and semi-finished products is deducted from gross output.
The cost of production is determined in the selling prices of the enterprise:
in actual current prices
in fixed (comparable) prices
Sold products
Sold products- products shipped to customers and paid for by them in this period. Sold products include a part of the cost of marketable products of the previous period, if payment for it was made in the current period. Therefore, the volume of sold products for a certain period may be more or less than the volume of marketable products for the same period.
marketable products enterprise characterizes the volume of products prepared for transfer to consumers. Commodity products include:
a) all types of fully manufactured, complete products and semi-finished products intended for sale;
b) works and services of an industrial nature to third parties (partial processing of parts, etc.);
c) products of auxiliary workshops and farms intended for sale.
d) major and medium repairs of equipment and vehicles of their enterprise.
Rejected products manufactured but not meeting quality requirements (standards, specifications), as well as all types of non-production services, are not included in the composition of marketable products.
The volume of marketable products is planned in value terms at the current wholesale prices and the net product standard for each item and is determined by the formulas:
For each type of product or service
and for the entire volume of commercial products
, rub/year, (4.2)
where - the goods of production for the i-th product, semi-finished product;
The volume of production of products of the i-th name in physical terms, pieces, tons, m;
Wholesale price of the i-th type of product, semi-finished products, rub.;
n - nomenclature of manufactured products and semi-finished products for sale to the side;
The cost of production services to third-party enterprises and capital construction, rubles;
The cost of capital and medium repairs of equipment and vehicles.
Realized products unlike commodity, it includes products supplied by the consumer and paid for by invoices.
In the plan, the volume of sold products is defined as the cost of finished products, semi-finished products, production services and works to third-party enterprises intended for delivery and payable in the planned period.
When calculating the volume of products sold, the change in the balance of finished products in the warehouse and the stage of sale at the beginning and end of the planning period is taken into account according to the formula
The volume of products sold is determined by the current wholesale prices of the enterprise and the standard of net production.
The composition and volume of marketable and sold products for the same period is divided, since the latter does not take into account stock balances or products that are at the stage of sale (goods promotion, transportation and settlements).