Financial and economic planning in large enterprises, as a rule, is the responsibility of the planning department. However, difficulties often arise in an adequate assessment of all aspects of activities. In this case, you can use the services of a professional audit company CJSC Incom Audit , which will conduct a full audit of the enterprise.
Financial and economic planning in metallurgical production
In metallurgical production, financial and economic planning certainly has its own characteristics. In this article, we will analyze some of the nuances of developing a financial plan for the industry as a whole.
Depending on the validity period, the norms are divided into the following groups:
- Operational current consumption rates, which are the basis for current work and are established for a relatively short calendar period. Operational standards are established in relation to the current production and technical conditions at the enterprise and the established production technology;
- Average annual rates are the basis for the development of annual logistics plans. Average annual rates should reflect not only the existing production and technical conditions at the beginning of the planning period, but also the changes arising from the implementation of the planned organizational and technical measures in the planning period;
- Prospective consumption rates of materials are the basis for the development of long-term production plans. Prospective norms should be based on the achieved indicators of advanced workers, taking into account technical progress and other changes in technology and production technology that are expected to be implemented in the future period.
Consumption rates of materials according to the degree of their detailing or enlargement are divided:
- Individual factory standards, reflecting the specific consumption of materials for the manufacture of a unit of a specific product manufactured at a given enterprise;
- Industry norms that establish the amount of raw materials and materials for the production of a unit of production in the industry. Thus, in 2007, according to the reported data, 1108 kg of charge materials, including 595 kg of ultimate pig iron, 467 kg of scrap and scrap and 46 kg of other materials, were consumed in the country on average for the smelting of 1 ton of open-hearth steel.
At some metallurgical plants, the consumption of these materials per 1 ton of open-hearth steel did not coincide with the average data. However, when developing a plan for the industry as a whole, these reporting data should have formed the basis for establishing the industry standard for the need for charge materials per 1 ton of open-hearth steel, adjusted for the value of the task to reduce the rates of material consumption. If in the same 2007 for the smelting of 1 ton of steel 185.7 kg of standard fuel were consumed, then the rate should not have exceeded this amount.
When developing master plans and material balances, they are guided by the norms that establish the consumption of materials, fuel, electricity, etc. for the production of any unit of work or product in general. These standards include the rate of consumption of rolled metal per 1 million rubles. construction and installation works, the rate of consumption of ferrous metals of all profiles and brands for the manufacture of one car of a certain brand, the rate of consumption of electricity, equivalent fuel for the smelting of 1 ton of cast iron, steel, rolled metal, etc.
Rates of consumption of raw materials, materials and fuel in production are developed by the Research Institute of Planning and Standards under the State Planning Committee of the Russian Federation. They are annually adjusted based on the actual consumption of materials per unit of production in the reporting period, planned activities and tasks to reduce unit costs in the planning period and other factors causing changes in the norms.
When compiling the annual, on the basis of these norms, the need for raw materials and materials is determined. The basis for planning the need for raw materials, materials and other material resources for an enterprise can only be individual norms, because they are drawn up taking into account specific production conditions, are checked and reflect best production experience.
Production carry-over.
Manufacturing carry-overs include materials that have arrived at the enterprise and are stored in general plant or shop warehouses, but have not yet entered the production process. Carry-over stocks of material resources at an industrial enterprise are necessary to ensure a continuous production process. The carryover value must be strictly justified.
The importance of correctly determining the size of stocks stems from the value of working capital and, in particular, the cost of raw materials and materials and the place they occupy in the structure of costs for the production of industrial products. Lack of necessary stocks by types and varieties and sizes
