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Accounting of expenses for the enterprises with several kinds of production . For the enterprises with bolshej the nomenclature of manufacture of a problem of calculation of expenses considerably become complicated. Are available not only various productions, but also various ways of distribution of an overhead charge as a certain overhead charge is directly connected with certain sales (with defined by products). The following example is based on data of the small electronic company which is called Doncaster Electronics Limited. Current (1991) year of the director of the company try to lift level of total profit with 35 to 38% to increase factor of net profit to 6% from a sales volume. The income of sales is planned at level of 1,8 million pounds at expected expenses on sale and sold 108000 pounds (6% from a sales volume), obshchefirmennyh expenses of 450000 pounds (25% from a sales volume) and financial and amortisation expenses in 18000 pounds (1% from a sales volume).
As this industrial enterprise, total profit is defined after a deduction of variable expenses and a direct industrial overhead charge, such, as expenses for the basic means. There are two trading agents (with the identical salary) which contact the big companies, offering working out of the electronic equipment.
The Company should establish the prices for two jobs (job And and job which are necessary for manufacture of a component for any difficult unit of the electronic equipment. It is an individual copy, but variety of similar elements of the equipment earlier has already been made. On job And there is a following information:
A manufacture estimated time - 140 man-hours + 60 mashino-hours;
A business hour of the engineer - 5 pounds (10400 pounds a year);
Settlement expenses for a material, including a waste. - 3200 pounds; a car lease - 3750 pounds a year;
Use of cars - 1000 hours per year;
Settlement expenses on maintenance service of cars-.1500 Pounds a year;
Sale occupies five days of an operating time of the trading agent (from 230 days);
The salary of the trading agent (including all indirect expenses) - 25000 pounds a year;
Recalculation factor in realisation for this type of jobs - 2:1.
On job In there is a following information.
Indicators are similar to job And, but the small additional expenses reflecting 10 hours of engineering job, 20 business hours of cars and 100 Pounds for materials are required. Negotiations on this type of job are conducted by phone (duration makes approximately half-day), and the initiative proceeds from the customer interested in urgent performance of job.
Accounting of expenses will depend on the chosen method of calculation. If we apply a method of repayment of an overhead charge which is used in system with one kind of production an overhead charge for full year will be compensated as follows:
Expenses for sale of 108000 pounds
obshchefirmennye expenses of 450000 pounds
Financial expenses of 18000 pounds
Total constant expenses of 576000 pounds
The sum of productive hours for full year:
Quantity of engineers 40
Duration of working week 37,5
Quantity of weeks for a year 45 (52 - 7 weeks
On holiday and so forth)
Total of productive hours 67500
At efficiency of 80% 54000 rate of compensation of an overhead charge of 576000 pounds/5400=10.67 pounds at an o'clock
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