Lecture notes, cheat sheets
Логистика. Стоимость в цепи поставок (самое важное) Directory / Lecture notes, cheat sheets Table of contents (expand) 79. VALUE IN THE SUPPLY CHAIN Production process is the most important stage in the circulation of enterprise funds. In the course of this process, the enterprise, spending material, labor and financial resources, forms the cost of products (works, services), which ultimately determines the results of its work. Price - this is the amount that the consumer pays to receive a product or service and benefit from it. The cost of production includes: 1) the purchase price indicated in the invoice; 2) freight and other costs for transporting products to the place of sale; 3) the cost of unpacking products and putting down prices for them; 4) the cost of return, markdown and discounts provided by product suppliers. Production cost - expressed in monetary terms, the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor in the production process, as well as other costs for the production and sale of products. The following is recommended grouping costs by calculation items: 1) raw materials and materials; 2) purchased components, semi-finished products and services of an industrial nature; 3) returnable waste (subtracted); 4) fuel and energy for technological purposes; 5) basic wages of production workers; 6) additional wages of production workers; 7) taxes and deductions to the budget, fees and deductions to local authorities; 8) wear of tools and devices for the intended purpose; 9) overhead costs; 10) general business expenses; 11) losses from marriage; 12) business expenses. Production cost is one of the factors of profit formation. There is an inverse functional relationship between profit and cost. When the cost of goods sold increases at a higher rate than revenue, the profitability of sales decreases and vice versa. The cost of goods sold is not equal to the cost of goods manufactured. Differences in the growth rates of the cost of manufactured and sold products show trends in the return on sales in the next period, when the balance of finished products of the reporting period will be sold. So, if the cost of manufactured products increased at a slower pace than that of sold products, then we can assume that in the next period, other things being equal, the profitability of sales will increase. Stages of cost analysis. 1. Comparison of costs for manufactured and sold products with changes in sales proceeds. 2. Evaluation of the effectiveness of the use of each type of resource. 3. Analysis of costs per ruble of manufactured (sold) products. 4. Analysis of revenue per ruble of invested funds. These indicators provide a clear link with profit - an increase in costs leads to a decrease in profit from each ruble of invested funds and vice versa. The advantage of these indicators in that they are universal - they can be used in any industry and cover both all products and its individual types. Lack of indicators - they can be influenced by many factors, both subjective and objective, i.e., not dependent on the quality of the enterprise. Author: Shepeleva A.Yu. << Back: Basic concepts of logistics information support >> Forward: Pricing methods in logistics We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Regional studies. Lecture notes ▪ History of the state and law of Russia. Crib See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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