An industrial sector is a group of enterprises that produce products that are homogeneous in purpose, process homogeneous raw materials and are characterized by the same technological processes.
The organization of production cost accounting is influenced by:
1. Types of activities
2. Features of technology and production organization
3. Nature of products
4. Management structure
5. Other factors that determine the processes of documenting business transactions, their systematization, maintaining synthetic and analytical accounting, delimitation and distribution of costs between work in progress and finished products.
Let's consider the classification of production from the point of view of their influence on the organization of accounting for production costs. In relation to industry, all production, depending on the nature of the technological process, can be divided into two groups: mining and processing.
To the mining include production of extraction from the bowels of earth, water, forests, mineral and organic resources for their subsequent processing or use. These include enterprises for the extraction of coal, oil, gas, ore, fishing, logging, etc. They are characterized, as a rule, by relatively simple technology. In such industries there are no costs of raw materials and basic materials for the resulting product. Most extractive industries are characterized by a relatively short duration of production, one process stage, and the absence of an intermediate product - semi-finished products of their own production, so there is no work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. The peculiarities of extractive industries predetermine the analytical accounting of costs and the peculiarities of calculating the cost of production. Thus, production costs are taken into account for the process as a whole, with division in analytical accounting into workshops, production areas, and in necessary cases also by type of work performed. All costs of the reporting period for established items are fully attributed directly to the quantity of homogeneous products produced, forming its cost.
Processing_ industries transform industrial and agricultural raw materials into finished products or semi-finished products. These industries produce relatively complex products. As a rule, they always have work in progress.
Based on the technological characteristics of product creation, they, in turn, are divided into two subgroups. The first of them covers production in which the final product is formed by sequential processing of raw materials. The technological process in these industries is characterized by a number of stages and processes (phases). The product of each stage, called a semi-finished product, is transferred to the next stage. Examples of production in this subgroup are a metallurgical plant with a full production cycle and a textile factory.
In such industries, cost accounting is carried out not only for the process as a whole, but also for individual technological limits (phases), and within them - for the types of products manufactured. Accordingly, there is a need to calculate the cost of final finished products and semi-finished products.
The second subgroup is formed by production, in various workshops of which individual parts are created, assembled into intermediate units, which are ultimately combined into a finished product. The most typical examples of this type of production are a machine-building plant, a clothing factory, and shoe production. These types of production are characterized by the complexity of the technological process, a large range of components used, and other features that affect the construction of production accounting, the choice of objects for calculating costs and methods for calculating them.
The organization of cost accounting and the calculation of product costs are significantly influenced by the degree of specialization of the enterprise and the mass production of products. On this basis, production is divided into single, serial and mass.
Single called production individual species products or small batches of homogeneous products. As a rule, the production of these products is not repeated. An example of this type of production can be shipbuilding factories and heavy engineering factories. Cost accounting is carried out according to orders.
Serial production is characterized by the periodic release of certain batches (series) of products. Organization of production according to this type is most often found in machine tool and instrument making, and tool production.
Mass production is the most advanced type of production organization, in which, to a greater extent than in other industries, automation and mechanization of many processes is ensured. In mass production, products of the same type are continuously produced with a relatively limited range. This usually includes mining industries. In manufacturing industries, mass production is typical for a number of branches of mechanical engineering (automotive, tractor industry), light and food industries.
The organization of production should be understood as a certain organization of labor, the arrangement of workers and equipment, the movement of materials and semi-finished products, the mutual coordination of work in individual areas of production and operations.
There is a distinction between flow organization of production and non-flow or group organization, which influence the construction of production accounting.
In-line the organization of production is the most perfect. With such an organization, all equipment and workplaces are installed along the way in the form of a technological line, and on each production line a full cycle of operations related to the processing of parts or the manufacture of a particular product is performed. Therefore, on each production line, the processing process ends with the release of parts or finished products.
At non-flow In production organization, as a rule, a group arrangement of equipment is used. In this case, each group of equipment performs one or more operations that are not complete. Therefore, processed parts, as necessary, are transferred from one group of equipment to another, and often return to the same group of equipment several times, which leads to a significant increase in the duration of the production cycle and interoperational work in progress.
Types of production. Large and medium-sized manufacturing enterprises, in turn, are divided into workshops, sections or other structural units. Typically, an enterprise creates two groups of such divisions (productions): main and auxiliary
The main production (main workshops) is intended for the manufacture of specialized products for the production of which the enterprise was created. These products, works and services are usually sold in accordance with sales or supply agreements. In turn, the main production shops are divided into groups. Thus, at an automobile plant, the main ones include procurement shops (foundry, forging, pressing), processing (mechanical, frame, body, thermal, galvanic) and assembly shops (assembly of engines, rear axles, main conveyor). The main production in the baking industry includes baking bread, in the canning industry - the production of canned food, etc.
Auxiliary production (auxiliary workshops) are created to ensure the normal operation (service) of the main production, providing them with a certain type of service or performing work. In industry, these include production shops various types energy (power plant, steam boiler, compressor, oxygen station), tool manufacturing (tool, stamping, pattern shops), repair production (mechanical repair, repair and construction shops). Part of the production of auxiliary workshops can be sold externally.
Dividing production into main and auxiliary allows you to separately account for costs on separate accounts: account 20 “Main production” and account 23 “Auxiliary production”.
Enterprises may also have non-industrial production and facilities (housing and communal services, kindergartens, nurseries, etc.). But they do not fall under the classification of production, since they are not directly related to the manufacture of products of the main production. Accounting for the costs of such enterprises is carried out on account 29 “Servicing industries and farms”.
Depending on the structure and organization of production management, there are enterprises with a shop and non-shop management structure.
Each production or its separate part (stage, redistribution), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary, workshops of main and auxiliary production are distinguished.
The workshop is the main structural unit industrial enterprise.
The shop and non-shop structure of production management influences the construction of an analytical summary accounting of production costs. Thus, if the enterprise has closed workshops, the prerequisites are created for the use of the semi-finished method of consolidated accounting. For example, in the brewing industry, they separately calculate the cost of malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. In this case, the costs of each workshop are taken into account separately, on account 25 “General production expenses”.
At small and medium-sized enterprises, a shopless management structure is used, in which production areas are organized instead of workshops of the main and auxiliary production. Under these conditions, consolidated cost accounting is carried out on the basis of a non-semi-finished option, in which the movement of semi-finished products of own production is not reflected in accounting.
Significant impact on the organization accounting provides a combined form of production organization. In many cases, manufacturing plants produce products from multiple industries. With this form, accounting is carried out centrally, with prerequisite correct distribution and correlation of costs between productions.
Based on the nature of the products produced, simple and complex production are also distinguished.
Production consisting of one stage and intended for the production of one type of product is called simple production, for example, the production of malt.
Production consisting of a number of stages and intended for the manufacture of several types of products is called complex. In complex production, after each processing stage, a semi-finished product is produced, and only in the last processing stage is the finished product produced.
Few people ask the question “what is production”, considering this concept to be elementary. However, in fact, this is a rather complex process, without which the functioning of the economy would be impossible.
What is production
Production can be characterized as a process or purposeful activity during which material and raw materials are converted through labor into finished products. This is the basis of any state.
Without production, the existence of an economy is impossible. By investing in the production of certain goods, investors receive a profit after their sale. From this amount, tax and other deductions are made, at the expense of which state institutions operate.
Market and non-market production
Answering the question “what is production”, it is worth noting important feature, which is expressed in its division into market and non-market. The first involves the production of goods for their further sale at objectively established market prices. IN in this case the entire production process will be aimed at obtaining the maximum possible profit.
In some cases, items may be distributed free of charge or at reduced prices. Then production will already be considered non-market. Most often they have a relationship with him government funds or various types of non-profit organizations. Also, in some cases, profitable businesses may resort to big discounts or sales to sell goods that are not in demand in the market.
What types of activities are related to production?
When answering the question of what production is, it is important to determine the main types of activities that fall under the scope of this concept, namely:
- manufacturing activities permitted by law;
- illegal types of production activities;
- shadow production (hidden from tax authorities);
- movement of raw materials, materials and semi-finished products between structural divisions enterprise or its branches;
- work in progress (meaning materials that have already been processed, but have not yet been converted into a finished product);
- goods and services produced by households for subsequent sale;
- paid work of service personnel;
- construction and repair work;
- use of buildings for the purpose of creating wealth or providing services.
What does not apply to production
There are some activities that cannot serve as an answer to the question: “What is production?” These include:
- household chores and services that are carried out independently to meet one's own needs;
- by-products (waste, etc.) that arise during the main production process and are not its final goal.
Thus, if, for example, you cook food or clean a room solely for the benefit of yourself and your family, then such activity cannot be called production. But if you provide such services in accordance with a rental agreement and for the purpose of making a profit, then this falls well into the above category.
Types of production
The essence of production can be reflected in its main types. So, the first of them is material. It implies the direct production of products that have a real material form. This could be food or Appliances, and buildings, and clothes.
Speaking about intangible production, it is worth noting that here we are talking about the provision of services in various fields: healthcare, education, and so on. Despite the lack of a material form, they still have a specific value and bring a certain result.
Production activities
The organization of production can be carried out in accordance with the following types of relevant activities:
- Custom production is the production of a particular product in accordance with a specific request. It is worth noting that such activity is the most effective, since a plant producing a particular product protects itself from the risk of lack of demand.
- Mass production (flexible) - involves producing products on a large scale. Moreover, it may have several modifications or be subject to changes due to the characteristics of demand.
- Mass production (inflexible) - differs from the previous category in that the products are produced exclusively standardized (most often we can talk about the production of equipment, tools and other goods that require precision). It is worth noting that this option will be appropriate only if the scale is large.
- Flow production is carried out in the form of a continuous cycle. Materials are constantly used and products are produced. Often, in order to achieve maximum efficiency, such a production process is carried out continuously (by organizing shift work).
Factors of production
The production process will not be possible without the following factors:
- Natural resources are an objective necessity for any enterprise, no matter whether it is industrial or any other. These include not only water, solar energy, soils, etc. - we are also talking about climatic conditions, which largely determine the suitability of a particular area for a particular type of production.
- Investment resources are one of the main factors without which activities would be impossible. Here we are talking about financial support for production, thanks to which it is possible to acquire the resources necessary for production process. After a certain time, the investment pays off, and investors receive a certain percentage of the net profit.
- Labor resources are people with a specific level of education and qualifications that make work in production possible. These include management personnel, shop floor workers, as well as persons who service the process of manufacturing goods or providing services.
- Entrepreneurial abilities are the individual qualities of a person who heads a plant for the production of certain material or non-material materials. material goods. This is one of the main factors of successful activity, because it depends only on the manager how well the time is chosen to start work, how modern the technology will be and how correctly the sales will be organized.
Types of production efficiency
The organization of production is aimed at ultimately obtaining a specific result reflected in planning documents. Most often they mention economic efficiency. It represents the ratio of profit and costs that had to be incurred to obtain it. Thus, we can say that each company strives to get the maximum return from a unit of funds invested in production.
But efficiency is not just about receiving monetary rewards. What else? In addition to economic efficiency, there is also technological efficiency. This refers to how many units of a product were produced using a particular method, equipment, and other factors. We can talk about technological efficiency when the actual production volume is close to the maximum possible based on the invested resources and the methodology used. It is also important that there should not be a more profitable option that will allow more goods to be produced at the same cost.
How to decide on production technology
Work in production begins with the need to choose the technology in accordance with which goods will be produced or services will be provided. This decision is made based on a number of factors:
- First, it’s worth deciding what production resources and equipment the company can afford financially;
- Of all the technology options available to an organization, it is worth choosing the most modern and effective ones;
- By carrying out economic calculations, the final option is selected.
Production is a complex process aimed at creating tangible and intangible goods. This is the basis for the functioning of the economy both in a single state and on a global scale.
Determination of the type of production and main indicators
Single production
Mass production
Mass production
Characteristics of production types
Conclusion
List of sources used
Determination of the type of production and main indicators
The type of production is understood as a set of characteristics that determine the organizational and technical characteristics of the production process carried out at one or many workplaces, on the scale of a site, workshop, or enterprise. The type of production largely determines the forms of specialization and methods of organizing production processes.
The classification of production types is based on the following factors: breadth of the nomenclature, volume of output, degree of constancy of the nomenclature, nature of the workload of jobs and their specialization.
Product range represents the number of product items assigned to the production system and characterizes its specialization. The wider the nomenclature, the less specialized the system, and, conversely, the narrower it is, the higher the degree of specialization.
Product output volume is the number of products of a certain type produced by a production system during a certain period. The output volume and labor intensity of each type of product have a decisive influence on the nature of the specialization of this system.
Degree of consistency of nomenclature - this is the repeatability of manufacturing a product of a given type in successive periods. If a product of a given type is produced in one planning period, but not produced in other periods, then there is no constancy factor. Regular repetition of the production of products of this type is one of the prerequisites for ensuring the rhythm of production. In turn, regularity depends on the volume of product output, since large: the volume of output can be evenly distributed over successive planning periods.
Nature of workload means assigning certain technological process operations to workplaces. If a minimum number of operations are assigned to a workplace, then this is a narrow specialization, and if many operations are assigned to a workplace (if the machine is universal), then this means broad specialization.
The main indicator characterizing the type of production is the coefficient of consolidation of operations K h. The operation consolidation coefficient for a group of workplaces is defined as the ratio of the number of all different technological operations performed or to be performed And within a month, to the number of jobs:
(1)Where K op - number of operations performed on i-th worker place;
n - number of jobs on the site or in the workshop.
There are three types of production: single, serial, mass.
Figure 2 – Classification of production types
Other main indicators for determining the type of production are the coefficients of job specialization (K sp), serialization (K ser) and mass production (K m).
Job specialization coefficient
K sp =m d.o. /S ave, (3)
where m d.o. – the number of detail operations in the technological process performed in a given department (at the site, in the workshop);
C pr – the number of jobs (equipment) in this department.
The serialization coefficient is calculated using the formula:
K gray =r/t pcs, (4)
where r is the production cycle of products, min/piece;
t piece – average piece time for technological process operations, min.
The indicators included in formula (4) are determined by the formulas:
r= F eff / N s; (5)
t pcs =St pcs i /m (6)
where Feff is the effective time fund of the workplace;
N з – volume of parts launched per unit of time;
t piece i - piece time at the i-th operation of the technological process, min;
m – number of operations.
The mass coefficient is determined by the formula
K m =St pcs i /mr(7)
Single production
X characterized by the production of piece, usually unique, products of various types and purposes, wide range and low volume of production of identical products. Patterns either do not repeat or are repeated irregularly. Jobs do not have deep specialization. It is impossible to permanently assign operations to individual jobs, and the specialization coefficient is more than 40 detail operations per one workplace. The specialization of such workplaces is determined only by their technological characteristics and the size of the processed products. In this production, universal equipment is used, and basically a sequential type of movement of a batch of parts through technological process operations. Factories have a complex production structure, and workshops are specialized in technological principle. Unit production is characterized by the presence of significant work in progress, the lack of assignment of operations to workstations, the use of unique equipment, frequent changeover of equipment, highly qualified workers, a significant proportion of manual operations, the overall high labor intensity of products and a long production cycle, and the high cost of manufactured products. A diverse range of products makes unit production more mobile and adaptable to fluctuations in demand for finished products. This type of organization is typical for pilot production facilities that produce prototypes of products. Such production is economically justified only in the manufacture of unique, technically complex products, units of large unit power, which require limited quantities (for example, turbogenerators).
Thus, we can highlight the following features of unit production:
The variable nature of the production process;
Wide and variable range of products;
Dispersal of production across specialized divisions of the enterprise;
Manufacturing of products based on individual (for each product) orders;
Use of highly qualified workers in the production process; increased production cycle time;
Quality control of each finished product.
Unit production includes the production of the largest machines, unique instruments, equipment, powerful hydraulic turbines and generators, rolling mills, walking excavators, nuclear reactors and other products, as well as non-standard products for individual orders.
Mass production
Characterized by the release of batches of homogeneous products over a set period of time. Serial production is characterized by the production of a limited range of products. Batches (series) of products are repeated at certain intervals. Depending on the size of the series, small-scale, medium-scale and large-scale production are distinguished.
In serial production, it is possible to specialize individual workplaces to perform similar technological operations. The level of production costs is reduced due to the specialization of jobs, wide application labor of semi-skilled workers, effective use equipment and production space, reducing wage costs compared to single production.
Batch production products are standard products, for example, machines of an established type, usually produced in larger quantities (metal-cutting machines, pumps, compressors, equipment for the chemical and food industries).
Distinctive features of mass production are:
Production in batches of a relatively limited range of repeating products;
Relatively short production cycle time;
Typification of the technological process;
Availability of specialized equipment and workplaces;
Use of semi-skilled workers in the production process;
Mechanization of product quality control.
Small-scale production tends towards the singular: products are produced in small series of a wide range, their repetition in the enterprise program is either absent or irregular, and the size of the series fluctuates; The company is constantly developing new products and stopping the production of previously developed ones. A wide range of operations is assigned to workplaces. The equipment, types of movements, forms of specialization and production structure are practically the same as in unit production.
Medium-scale production characterized by the fact that the products are produced in fairly large series of a limited range; the series are repeated with a certain regularity. Workplaces are assigned a narrower range of operations. The equipment is universal and special, the type of movement of objects of labor is parallel-sequential. Factories have a developed production structure, procurement shops specialize according to technological principles, and machine-assembly shops create subject-closed sections.
Large-scale production characterized by the production of products in large series of a very narrow range. At the same time, the most important types of products can be produced continuously. Workplaces are specialized, equipment is usually special, types of movements of objects of labor are parallel-sequential and parallel. Factories have a simple production structure, processing and assembly shops are specialized according to subject matter, and procurement shops are specialized according to technological principles.
As B. Harrison rightly notes, for people it is not so much absolute values that are important as comparable values. That is why, by favorably comparing the accident with similar ones, one can lead the audience to the conclusion that it is not so dangerous - it can be worse. A similar effect can be achieved by informing the public about available this moment criteria for the admissibility of any deviations in a particular area. For example, a certain newspaper may write that your plant produces such and such emissions into the atmosphere; the second will add that plant “K” has more emissions, and plant “C” has less. But both newspapers do not mention emission limits. Thus, unless you yourself bring this information to the masses, they may never find out about it, and your costs for creating treatment facilities will remain unappreciated by the public.
A more interesting mechanism of perception operates in an environment of potential risk, to which the formula “What could this mean for us?” is applicable. Translated into practical language it's about risk versus benefit. If the risk outweighs the benefit, people will exaggerate the actual or potential danger. And vice versa: you can forget about the danger as a whole or its individual components when the benefit seems very significant. When in the second half of the 90s of the XX century. While in the United States there was a speculative growth in the stock market value of Internet companies, the information space spoke optimistically about the long-term and current benefits of the “new economy” of computer technology. After the catastrophic fall of the NASDAQ index and the protracted economic recession, people began to talk about the risk of excessive stock market capitalization and the need for investment in the real sector.
The peculiarities of the psychological perception of anti-crisis information include the fact that people are accustomed to perceiving negative events personally, while information in many cases is focused on their average mass, albeit in the form target group. So, if in a conversation about children's medicine you will say that complications from it are likely in one case out of a thousand, a caring mother will never buy this medicine, because she can realistically imagine that this thousandth may well be her child.
In conclusion, I would like to draw attention to this point: in a crisis, the sequence of information technology actions is very important. So, before you explain, prove, or refute something, you need to gain trust in yourself, show people a real interest in their problems, demonstrate that the company listens to the opinion of the public, because if the population thinks that you are not listening to them, then they will won't listen to you.
The company's comments and actions made in the first hours and minutes after the incident are well recorded in public memory. According to many experts, the lack of any response from the company in the first 24 hours significantly weakens the ability to control the situation in the future. If the company generally prefers to remain silent in order to try to avoid negative interpretation of events in the media, then such interpretations will still appear, and public opinion will most likely accept the position of the media and believe the accusations.
The complexity of the crisis situation lies in its novelty. This is always a new situation for which we are not prepared. A person, in principle, makes poor decisions in new situations, this is due to the fact that, as research has shown, in stressful situations More ancient parts of the brain begin to work in us, bringing us closer to animals. Therefore, it is difficult to develop a high-quality solution. Other studies say that in such situations a person develops a different blood biochemistry, and this also makes it difficult to develop the right decision.
Therefore, you should remember the rule: to work successfully in a crisis situation, you must have a pre-prepared action plan. Then this situation ceases to be new and unexpected.
