Audit and economical analysis


Capacity and calculations for production



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complex. financial analaysis 2020-21.

Capacity and calculations for production








Production costs economize

Definition formula







1.Work removepowerusage rate


(P ↑ VBP)



















2.Workremovecostsreducing account

 

 



(R ↓ Z)







 







 







3. Workremovecosts detect potentialformulation


- R ↓ Z + Z f







R ↓ S = S - S = - P + P ↑ VB VBP F







Where:













SV, SF and precautionary measures







the cost of the post-production product;







Zd - capacity to grow products







Additional charges for use







 







4. Costs of work

R↓ZP = (UTE1 - UTE0) x OTpl x VVPpl

 




economy (R ↓ ZP)




Where:

 










It is TE0 - the working age before the product intervention

 










capacity;

 










It is TE1 after the product's precautionary action

 










capacity;

 










An hourly rate of labor as defined in the plan

 










VVP , eroding the planned production volume production of pl

 

 

 

 

5.Economic Costs (P ↓ MZ)

  

 




R↓MZ =(UR1 - UR0) x VVPpl x S pl Here it is: R0 , U R1 and precautionary measures 583

Material costs to the product unit after being seen

C. pl - the value of the plan of materials

 


 

 

 

 







6.Associatetoolsstorage,use

Cost Accounting (P ↓ OPF)



R ↓ A = Σ (R ↓ OPF x NA )

Where: NA i- amortization norms OPF - The starting value of the primary assets










7. The economy of other expenses

 

Zd = R ↑ VVP and xb if Where: b if - the share of variable costs in reality

 








 




















 

Types of Accounting Balance

 


Contents

Balance types

 

content

 




 

 

 

 

 

 

 

Organized fond balance




It is crushed during the establishment of the enterprisein the law 

 


 







 

Current balances

The companyuninterruptedactivities,within the specified timeframe

 


 

 

 

To the time of formation

Stop balance

Balance when the enterprise is closed

 

my body

Balance the balance

Large enterprise is divided into several small businesses

 

 

 

on time

 

 

 

 

Merge

 

When multiple businesses are merged into an enterprise

 

balance

 

is formed

 

 

 

 

One-time

 

One-off balance is valid for only one company

 

 

 

based on your account

 

 

Data size

I'm not balance

The crash balance is based on one-time balances

my body

 

 

and associations (Ministries, Committees and Departments

 

 

 

and so on)

 

Independent balance

Everyone who has an independent balance

Reflection

 

 

businesses

 

 

 




Separate balance

Separate balance of the enterprise's structural subdivisions




 

 

(branches, departments, affiliated and dependent farms and so on

 

 

 

etc.).

 

 

 

 

Gross balance

 

Includes regulators

Cleaning method

 

 

balancedir

 

 

 

my body

Net balance

 

Amount of substances that regulate the value

 

 

 

limited balance

 

 

 
Accounting Balance Elements

 


 

Balance elements

 

 

 

Classification elements

 

Tangible assets

 

 

Basic assets, tangible assets, material

 

 

 

 

useful investment in assets, long-term investments,

 

 

 

 

materials, goods, finished goods

 

 

Intangible assets










Property that is not material objectives







Financial assets

 

 

Long - term investments, long - term receivables,

 

 

 

 

long term overdue expenses, receivables

 

 

 

 

liabilities

 

 

 

 

Reserves

 

 

In the future it could be spent on certain expenses

 

 

 

 

a part of private investment

 

 

Debtor debt










Clientwillcustomersdebt,separateddebts, bonds and cognate societiesdebt, employee benefits, goods suppliersand contractor budgets, budget taxes, and maternity wages, targeted statesavings and savings fees, debtors' equity debt,employeesanotherother liabilities accounts receivable 

Equivalent of money

 

 









Cash on hand, cash on account,cash in foreign currency, cash loans and so onequivalents

 

  



 

 

 

 

Debt

 

 



 

 

 



 

 


 

Loans to suppliers and contractors are reserveddebt, debt, and debt to economic societies,overdue incomes, taxes and mandatory paymentsother deferred liabilitiesliabilities, receivables, payments to the budgetdebt, redemption debt, targeted savingsdebt settlement, debt to shareholders, co-payment

 

 

 

 

 

 

 




 

 

Subtotals

 

 

In the lawdefinedin orderexecuteoverloaded

(depreciation, budget and off - budget funds, and so on)

deductions

 

 



 

 

 

 

 

 

 

 

 

Interest Requiring payment liabilities

 

 



Loans, debts, loans, dividends contingent liabilities

 

 



 

Own capital and reserves

 

Own capital - removal of obligations on the subject

 

 

 

 

after disposal.

 

 

 

 

 

 

Additional protection against stockpile consequences

 

 

 

 

foundations

 

 

 

 

 




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