EN ES FR HE IT NL PL UA BY PT DE Financial uravlenie and management in business es fr it nl pl by ua pt de en
sections
  • monthly bills of profits and losses (estimates)
  • Forecasting of movement of a cash
  • the Forecast of movement of a cash
  • Forecasting of balance reports
  • the Financial information for monitoring and monitoring systems
  • Information systems of management
  • Information requirements for the small-scale business enterprises
  • the Data recording: account books and other initial documents
  • book keeping System on a method of double record: full system
  • Monitoring systems and monitoring procedures
  • Control devices of the balance report
  • financing Sources
  • Types and sources of financial assets
  • Financing of the basic means
  • Granting of the credit by suppliers
  • Grants
  • Criteria of investments into small enterprises
    • Monitoring systems and monitoring procedures. A share of total profit

    you are: Monitoring systems and monitoring procedures

    The share of total profit makes 38%.

    The Problem at this approach consists that an overhead charge is distributed in regular intervals and trading expenses (an operating time of the trading agent) do not differ between these two jobs. So, at job And (expenses of time for which sale more) it is possible to lose money if it is wrong to distribute trading expenses. Other approach in this case is required: first of all for each job direct trading expenses are specified, and then the share method of a covering of an indirect (indirect) overhead charge is applied.

    This method of accounting allows to carry out distribution of a factor cost and share distribution of indirect expenses. As a result the price of job And became more than in the previous method of accounting (8182 pounds instead of 6798 pounds), the job price In has decreased (6981 pounds instead of 7210 pounds). This method reflects true distribution of a direct overhead charge on jobs. At the previous method job And appeared so profitable, as job In, but at lower price. If jobs were estimated on this method the company would lose money at job And (which price has appeared underestimated) and could lose the order for job In (in view of the overestimated price).

    It can appear, that indirect expenses are more expedient for distributing in another way - depending on an enterprise kind. Working out of methods of the most comprehensible accounting of expenses concerns management questions. For example, it is possible to distribute on each car other factory overhead charge (and not just direct expenses for cars), such as rent, local taxes, repair of buildings, insurance of buildings and expense for cleaning, and to count norm of a factor cost on each car at an o'clock. It is easy for making in the presence of the corresponding information.