you are: Monitoring systems and monitoring procedures

However at the enterprises with bolshej the nomenclature of manufacture process of accounting of expenses demands essential efforts. The following sequence of calculation of expenses is based in the beginning on a situation of the simple enterprise, and then - more difficult enterprise: тагаз новости подарки к хундай соната.

1. Accounting of expenses for the enterprises which are letting out one kind of products. ипотека, срок кредитования до ипотека оценка имущества.

SH and g 1. We will calculate variable expenses for a unit of production. For simplicity we will imagine small variant Alcock! s Joinery where the unique master projects and makes furniture in a small workshop, using work of one cabinet maker. There is an order for manufacturing of the complete set of furniture which taking into account designing, and cost of materials will demand manufacturing of following variable expenses (in pounds):

Materials 300

Designing time (30 hours, 11,50 pounds at an o'clock) 345

Manufacturing time (120 hours, 5,50 pounds in an hour) 660

Total variable expenses 1305

The First arising question how rates of hourly wages are calculated? It is necessary to know, how much "productive" hours will be in the certain period: in our case we will assume, that the cabinet maker works for 40 hours per week, efficiency of its work of 80%, wages of 175 pounds in a week that corresponds to 5,46 pounds at an o'clock (about 5,50 pounds are approximated). Time for designing is estimated similarly: the owner spends for job on designing about 20% of time and if it have employed as the designer, he would earn 300 pounds at the 35-sentry to working week, working with efficiency of 75% that there correspond 11,43 pounds at an o'clock (about 11,50 pounds are approximated). That the designer is the owner, has no value. Its work too should be considered under corresponding rate.

SH and g 2. We will calculate constant expenses on a unit of production. It is necessary to count 35670 pounds of total constant expenses (it is received from the estimate for current year) in constant expenses on a unit of production. At first it is necessary to define the full production potentialities expressed in "productive" hours at normal job:

The cabinet maker=1440 hours per year (52 weeks a minus the three-week holiday, two weeks of the holidays, two weeks on absence through illness=45 weeks for 32 hours per week);

The owner=940 hours per year (50% of time for designing and manufacturing starting with 50 hours per week at 80%-s' efficiency within 45 weeks)

In total productive hours - 2340

Constant expenses (35670 pounds) need to be distributed on 2340 "productive" hours that gives the rate of repayment of the overhead charge, equal 15,24 pounds at an o'clock. Applying this value for calculation of an overhead charge for a unit of production for each product on the basis of calculated above expenses of time for designing and manufacturing, we will receive:

The rate of repayment of an overhead charge at an o'clock 15,24 pounds

Productive hours (designing and manufacturing) h 150

The sum of repayment of an overhead charge of 2286,00 pounds