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Short-term management decisions. Analyzing and making short-term management decisions (4 hours) Buy-or-make-it-yourself decision

16950-prinyatie_kratkosr_upr_resheniy.ppt

Number of slides: 60

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_1.jpg" alt="(!LANG:>Topic: Making short-term management decisions Pricing Definition"> Тема: Принятие краткосрочных управленческих решений Анализ безубыточности производства Принятие решений в области ценообразования Определение оптимального ассортимента продукции!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_2.jpg" alt="(!LANG:>Production break-even analysis">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_3.jpg" alt="(!LANG:>In order to study the relationship between changes in production volume, total sales revenue , expenses and"> В целях изучения зависимости между изменениями объема производства, совокупного дохода от продаж, расходов и чистой прибыли проводят анализ безубыточности производства. При этом особое внимание уделяется анализу выпуска продукции, что позволяет руководству определять критические «мертвые» точки объема производства.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_4.jpg" alt="(!LANG:>Break-even point (balance point, critical point) - sales volume, at which the cost of production and"> Точка безубыточности (точка равновесия, критическая точка)- объем продаж, при котором затраты на производство и продажу продукции равны доходам от продажи всей продукции.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_5.jpg" alt="(!LANG:>In international practice, three methods for determining the break-even point are used: equation method; margin method; graphic"> В международной практике используют три метода определения точки безубыточности: метод уравнения; маржинальный метод; графический метод.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_6.jpg" alt="(!LANG:>The equation method is based on calculating net profit by the formula: Net profit from sales"> Метод уравнения основан на исчислении чистой прибыли по формуле: Чистая прибыль от продажи продукции = Выручка от продажи продукции – Совокупные затраты!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_7.jpg" alt="(!LANG:>Detailing the procedure for calculating the formula indicators, it can be represented as follows: Net profit"> Детализируя порядок расчета показателей формулы, ее можно представить в следующем виде: Чистая прибыль от продажи продукции = цена продукции * количество единиц продукции – переменные затраты на единицу продукции *количество единиц продукции – постоянные затраты!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_8.jpg" alt="(!LANG:>or: NP = px - ax - b, where NP - net profit;"> или: NP = px – ax – b, где NP – чистая прибыль; p - цена; x – количество единиц продукции; a – переменные затраты на единицу продукции; b – постоянные затраты.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_9.jpg" alt="(!LANG:> how much can be reduced"> При определении критической точки рассчитывают также кромку безопасности, которая показывает, на сколько можно сократить объем производства или продаж прежде, чем предприятие получит убытки. Кромка безопасности рассчитывается в процентах: КБ (%) = (объем ожидаемой реализации – объем в точке безубыточности) / объем ожидаемой реализации!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_10.jpg" alt="(!LANG:>Marginal income method - a variation of the equation method, based on the formula: Marginal income ="> Метод маржинального дохода - разновидность метода уравнения, основывается на формуле: Маржинальный доход = Выручка - Переменные затраты. тогда, Критическая точка = Постоянные расходы / Маржинальный доход на единицу продукции!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_12.jpg" alt="(!LANG:>The graphical method reveals the theoretical dependence of total sales revenue, costs and profit from"> Графический метод выявляет теоретическую зависимость совокупного дохода от продажи, издержек и прибыли от объема производства на основе построения графиков экономической и бухгалтерской моделей безубыточности.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_13.jpg" alt="(!LANG:>The economic model of cost, production and profit behavior represents how much and under what conditions"> Экономическая модель поведения затрат, объема производства и прибыли представляет, насколько и при каких условиях предприятие может реализовать возрастающее количество выпускаемой продукции. На ее основании можно определить положительное и отрицательное воздействие снижения цен на увеличение объема продаж, следовательно, на объем производства.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_14.jpg" alt="(!LANG:>Fig. 1. Break-even economic model of production">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_15.jpg" alt="(!LANG:>Accounting break-even model is a linear graph of total revenue and total cost from"> Бухгалтерская модель безубыточности – это график линейной зависимости совокупного дохода и совокупных издержек от изменения объема производства. Основанием для анализа служит расчет точки безубыточности. Зона прибыли и зона убытка распространяется направо и налево от критической точки!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_16.jpg" alt="(!LANG:>Fig. 2. Accounting break-even production model">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_17.jpg" alt="(!LANG:>Assumptions are used in profit, cost, and volume behavior analysis that limit accuracy and reliability of calculations."> В анализе поведения прибыли, затрат и объема используются допущения, ограничивающие точность и надежность расчетов. К ним относятся: совокупные затраты и выручка от реализации продукции жестко определены и являются линейными; все затраты делятся на переменные и постоянные; постоянные расходы остаются независимыми от объема в пределах исследуемого диапазона производства;!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_18.jpg" alt="(!LANG:>variable costs are directly proportional to volume within the production range studied; selling price products are not"> переменные расходы прямо пропорциональны объему в пределах исследуемого диапазона производства; цена реализации продукции не меняется; цены на материалы и услуги, используемые в производстве, не меняются; объем производства равен объему реализации, или изменения начальных и конечных запасов нереализованной продукции незначительны.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_19.jpg" alt="(!LANG:>Pricing decision making">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_20.jpg" alt="(!LANG:>Traditional pricing approach is based on microeconomic theory. Pricing plays a major role in concept"> Традиционный подход к ценообразованию основан на теории микроэкономики. Ценообразованию принадлежит главная роль в концепции функционирующего предприятия. Основное положение этой концепции – предприятие функционирует и стремится к максимизации прибыли. Согласно теории микроэкономики прибыль максимальна, когда разница между суммарными доходами и суммарными затратами наибольшая.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_21.jpg" alt="(!LANG:>All factors affecting pricing can be divided into two large groups - external and"> Все факторы, влияющие на ценообразование, можно разделить на две большие группы – внешние и внутренние. Внешние факторы определяются рынком, на котором действует предприятие. Среди внутренних факторов наиболее важный – себестоимость.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_22.jpg" alt="(!LANG:>Internal and external factors affecting pricing">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_23.jpg" alt="(!LANG:>Let's consider four cost-based pricing methods: 1) based on variable costs; 2) on"> Рассмотрим четыре метода ценообразования, базирующихся на затратах: 1) на основе переменных затрат; 2) на основе валовой прибыли; 3) на основе рентабельности продаж; 4) на основе рентабельности активов.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_24.jpg" alt="(!LANG:>VARIABLE COST PRINING This method consists in calculating some"> ЦЕНООБРАЗОВАНИЕ ПО МЕТОДУ ПЕРЕМЕННЫХ ЗАТРАТ Данный метод состоит в том, что рассчитывается некоторая процентная наценка (надбавка) к переменным производственным затратам для каждого вида продукции. Этот метод целесообразно использовать, если соблюдены два условия: 1) стоимость активов, вовлеченных в производство каждого вида продукции, в компании одинакова; 2) отношение переменных затрат к остальным производственным расходам одинаковое для каждого вида продукции.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_25.jpg" alt="(!LANG:>Two formulas are needed for calculations: markup percentage = (desired profit + total constants"> Для расчетов нужны две формулы: процент наценки = (желаемая величина прибыли + суммарные постоянные производственные затраты + общие коммерческие, административные расходы)/ /суммарные переменные производственные затраты; (1)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_26.jpg" alt="(!LANG:>Variable Cost Price = Variable Manufacturing Cost per Unit + percent"> цена на основе переменных затрат = переменные производственные затраты на единицу продукции + процент наценки * переменные производственные затраты на единицу продукции (2)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_27.jpg" alt="(!LANG:>GROSS PROFIT PRICING Under this method as the calculation base"> ЦЕНООБРАЗОВАНИЕ НА ОСНОВЕ ВАЛОВОЙ ПРИБЫЛИ По этому методу в качестве расчетной базы используется валовая прибыль разница между объемом продаж (выручки от продажи) и себестоимостью продаж. Цена, устанавливаемая по этому методу, должна обеспечить получение желаемой прибыли и покрыть все затраты, которые не учтены при расчете валовой прибыли.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_28.jpg" alt="(!LANG:>This method uses the following formulas: markup percentage = (desired value profit + total"> При этом методе используются следующие формулы: процент наценки = (желаемая величина прибыли + общие коммерческие, административные расходы) / суммарные производственные затраты; (3)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_29.jpg" alt="(!LANG:>gross margin price = production cost per unit + percentage markups*"> цена на основе валовой прибыли = производственные затраты на единицу продукции + процент наценки* производственные затраты на единицу продукции. (4)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_30.jpg" alt="(!LANG:>ROI SALES PRICE. In this case, includes only the percentage markup"> ЦЕНООБРАЗОВАНИЕ ПО МЕТОДУ РЕНТАБЕЛЬНОСТИ ПРОДАЖ. В этом случае процентная наценка включает только желаемую величину прибыли. Чтобы этот метод был эффективным, все затраты следует распределить по единицам продукции. Поскольку такие внешние факторы, как конкуренция и положение на рынке, нужно учесть до установления окончательной цены, данный метод можно использовать для определения исходной цены в процессе ценообразования.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_31.jpg" alt="(!LANG:>Two formulas are used for calculations: markup percentage = desired profit margin / total costs;"> Для расчетов служат две формулы: процент наценки = желаемая величина прибыли / суммарные затраты; (5) цена на основе рентабельности продаж = затраты на единицу продукции + процент наценки* затраты на единицу продукции. (6)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_32.jpg" alt="(!LANG:>ROA"> ЦЕНООБРАЗОВАНИЕ НА ОСНОВЕ РЕНТАБЕЛЬНОСТИ АКТИВОВ Такое установление цен должно обеспечить предприятию определенный уровень рентабельности активов. Предполагая, что предприятие имеет минимальную желаемую ставку рентабельности активов, можно использовать следующую формулу для расчета цены: Цена на основе рентабельности активов = суммарные затраты на единицу + (желаемая ставка рентабельности активов * общая стоимость активов / ожидаемый объем производства, ед.). (7)!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_33.jpg" alt="(!LANG:>Determining the optimal product mix">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_34.jpg" alt="(!LANG:>When forming a production program in conditions of limited production capacity, you often have to choose certain types"> При формировании производственной программы в условиях ограниченных производственных мощностей, часто приходится выбирать определенные виды продукции, которые приносят наибольшую прибыль. Для определения, какой продукт производить (продавать) с целью максимизации прибыли, полезно использовать маржинальный подход.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_35.jpg" alt="(!LANG:>First determine marginal profit for each product and then calculate marginal profit on"> Сначала следует определить маржинальную прибыль для каждого продукта, а затем рассчитать маржинальную прибыль на единицу ограниченного ресурса.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_36.jpg" alt="(!LANG:>Example. The company produces two types of products - X and Y. Initial data:">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_37.jpg" alt="(!LANG:>Level of margin is calculated as the ratio of margin to sales revenue ( in this"> Уровень маржинальной прибыли рассчитывается как отношение маржинальной прибыли к выручке от продажи (в данном случае в расчете на единицу - как отношение удельной маржинальной прибыли к цене за единицу).!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_38.jpg" alt="(!LANG:>It is known that the production capacity is limited to 1000 Mach and what 1 hour can produce"> Известно, что производственная мощность ограничена 1000 Маш-ч и что за 1 час можно произвести 4 ед. продукта Х или 1 ед. продукта Y. Необходимо продолжить анализ с учетом информации о лимитирующем факторе. В данном случае это машино-часы.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_39.jpg" alt=">">

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_40.jpg" alt="(!LANG:>Thus, the criterion for maximizing the profit of a company in the face of limited resources is the largest contribution margin"> Таким образом, критерием максимизации прибыли компании в условиях ограниченных ресурсов является наибольшая маржинальная прибыль на единицу этих ресурсов.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_41.jpg" alt="(!LANG:>In many cases, there are more than one limiting factor in practice Then the task"> Во многих случаях на практике действует не один, а несколько лимитирующих факторов. Тогда задача максимизации прибыли или минимизации затрат решается при помощи модели линейного программирования.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_42.jpg" alt="(!LANG:>Identification and analysis of the sales structure (range of products) in a limited resources means defining"> Определение и анализ структуры продаж (ассортимента производимой продукции) в условиях ограниченных ресурсов означает определение наиболее прибыльной комбинации продуктов или услуг в случае, когда предприятие производит более чем один продукт или оказывает более чем одну услугу.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_43.jpg" alt="(!LANG:>To make decisions in such situations, the marginal approach is successfully used. First you need determine the margin"> Для принятия решений в таких ситуациях успешно используется маржинальный подход. Сначала необходимо определить маржинальную прибыль по каждому продукту (услуге), а затем маржинальную прибыль на единицу производственной мощности или другого ограниченного ресурса.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_44.jpg" alt="(!LANG:>Applying the linear programming model, we assume that only one factor - output volume -"> Применяя модель линейного программирования, мы предполагаем, что только один фактор - объем выпуска - вызывает изменение в суммарных затратах на продукцию. Все прочие затраты предполагаются фиксированными. Для многих краткосрочных решений это предположение достаточно приемлемо.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_45.jpg" alt="(!LANG:>Determining the optimal product mix Example. A company manufactures motors. In its factory collect"> Определение оптимального ассортимента продукции Пример. Компания производит моторы. На ее заводе собирают и испытывают моторы двух видов - для снегоходов и для лодок (подвесной). Каждая модель проходит два подразделения - цех сборки и цех контроля и испытаний.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_46.jpg" alt="(!LANG:>Initial data:">!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_47.jpg" alt="(!LANG:>Marginal profit per unit is: CU200 - for motors for snowmobiles;"> Маржинальная прибыль на 1 ед. составляет: 200 ДЕ - по моторам для снегоходов; 250 ДЕ - по лодочным моторам. Известно также, что недостаток (некомплектность) исходных материалов для лодочных моторов будет ограничивать их производство до 126 моторов в день. Вопрос: Сколько моторов каждого вида должно быть произведено ежедневно, чтобы получить максимальную прибыль?!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_48.jpg" alt="(!LANG:>The problem of linear programming is solved in three stages: Definition of the goal. Objective function expresses a certain"> Проблема линейного программирования решается в три этапа: Определение цели. Целевая функция выражает определенную цель, которая должна быть максимизирована (например, операционная прибыль) или минимизирована (например, операционные затраты).!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_49.jpg" alt="(!LANG:>2. Definition of major relationships. These relationships include constraints expressed as linear functions."> 2. Определение основных взаимосвязей. Эти взаимосвязи включают ограничения, выраженные как линейные функции. Ограничение - это математическое неравенство (или равенство), которому должны удовлетворять все переменные в математической модели.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_50.jpg" alt="(!LANG:>3. Finding the optimal solution. In the case when the objective function only two variables"> 3. Нахождение оптимального решения. В случае, когда в целевой функции только две переменные и количество ограничений небольшое, для нахождения оптимального решения можно использовать графический метод и метод проб и ошибок. В более сложных случаях, которые возникают на практике, необходимы специальные пакеты программного обеспечения, например, симплекс-метод.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_51.jpg" alt="(!LANG:>Based on the data of our example, we describe three stages of solving the LP problem. Recall that what a-"> На данных нашего примера опишем три этапа решения проблемы ЛП. Напомним, что А - это количество произведенных моторов для снегоходов, а В - количество произведенных лодочных моторов.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_52.jpg" alt="(!LANG:>Stage 1. Determination of the goal. The main goal is to find a combination of products, which maximizes the total"> Этап 1. Определение цели. Главная цель – найти комбинацию продуктов, которая максимизирует суммарную маржинальную прибыль. Линейная функция, которая выражает эту цель: Суммарная маржинальная прибыль = = 200 руб. * А + 250 руб. * В!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_53.jpg" alt="(!LANG:>Stage 2. Determining the main relationships. Relationships can be described by inequalities: 1. Restriction on"> Этап 2. Определение основных взаимосвязей. Взаимосвязи могут быть описаны неравенствами: 1. Ограничение по цеху 1 (сборка): 1,5 * А +2,0 * В ≤ 300; 2. Ограничение по цеху 2 (контроль и испытания): 1,0 * А + 0,5 * В ≤ 120!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_54.jpg" alt="(!LANG:>3. Restriction due to lack of materials for item B: B ≥ 126 4."> 3. Ограничение из-за недостатка материалов для изделия В: В ≥ 126; 4. Так как отрицательное производство невозможно: А,В ≥ 0!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_55.jpg" alt="(!LANG:>Stage 3. Finding the optimal solution. To find the optimal solution, consider the method samples and"> Этап 3. Нахождение оптимального решения. Для нахождения оптимального решения рассмотрим метод проб и ошибок, а затем графический метод.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_56.jpg" alt="(!LANG:>TRY AND ERROR METHOD The optimal solution can be found as a result of enumeration of coordinates"> МЕТОД ПРОБ И ОШИБОК Оптимальное решение может быть найдено в результате перебора координат углов области возможных решений.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_57.jpg" alt=">">

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_58.jpg" alt="(!LANG:>GRAPHIC METHOD. According to this method, the optimal solution must be in one of the corner"> ГРАФИЧЕСКИЙ МЕТОД. Согласно данному методу оптимальное решение должно находиться в одной из угловых точек области возможных решений.!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_59.jpg" alt="(!LANG:>Let's explore all possible combinations that will give the same marginal profit equal to, for example, 10000 CU:"> Изучим все возможные комбинации, которые дадут одинаковую маржинальную прибыль, равную, например, 10000 ДЕ: 200 ДЕ * А = 250ДЕ * В = 10 000 ДЕ. Это множество значений при маржинальной прибыли, равной 10 000 ДЕ, представлено прямой пунктирной линией через точки (А = 50; В = О) и (А = 0; В = 40).!}

Src="https://present5.com/presentacii-2/20171208%5C16950-prinyatie_kratkosr_upr_resheniy.ppt%5C16950-prinyatie_kratkosr_upr_resheniy_60.jpg" alt="(!LANG:>The optimal solution for the maximization problem is at the corner point where the dashed line crosses the extreme"> Оптимальное решение для проблемы максимизации находится в угловой точке, где пунктирная линия пересекает крайнюю точку области возможных решений.!}

A management decision in an organization is an act of a management subject (the head of an organization or a group of managers) aimed at choosing one option from several alternative options for the development of an organization that ensures the achievement of the intended goals at the lowest cost.

Management decisions are usually divided into two types:

Short-term management decisions;

Management decisions about long-term investments.

Short-term management decisions concern issues that do not affect the cost of invested capital. These questions relate to the product range, order volume, sales volume, production cost, setting sales prices, etc.

With short-term investments, the funds are turned over within a short period and do not require predictive calculations for the long term. Short-term management decisions are made mainly in two areas:

Solutions related to reducing the cost of production;

Decisions related to obtaining optimal profit.

Management decisions related to reducing the cost of production are based on two concepts. The first concept is related to the reduction of direct production costs. It provides for the development of measures aimed at reducing material and labor costs. These activities include:

reduction of losses during the transportation of raw materials and the choice of the most optimal ways of distribution;

improvement of storage conditions for raw materials;

revision of the time for processing raw materials and consumption rates of raw materials in the process of technological processing;

selection of alternative options for the production of new, more economical types of products;

conducting marketing research;

The second concept of cost reduction involves the reduction of indirect costs. To this end, the following measures may be envisaged:

introduction of a new base for calculating overhead costs;

reducing the cost of material and technical maintenance of equipment;

providing a system for filing requests for equipment repairs;

advanced training of service personnel;

reduction of hourly costs of fixed and variable overhead costs;

increase in production volume at constant overhead costs;

continuous monitoring of the effectiveness of overhead costs by calculating various coefficients.

The downward trend of the coefficient indicates the effectiveness of overhead costs.

This ratio should also show a downward trend.

If this coefficient 1, this indicates the effectiveness of overhead costs.

An important direction in making short-term management decisions is to obtain optimal profits. These decisions are based on the use of the analysis methodology "Costs - Volume - Profit". At the same time, the following factors influence the amount of profit:

volume of sales;

selling price;

the amount of variable costs;

the amount of fixed costs.

When making management decisions, forecast calculations are made taking into account each factor, and the most optimal option is selected. At the same time, such an indicator as marginal profit and profitability of marginal profit is of great importance.

Course work

For management accounting

On the topic: Analysis and adoption of short-term management decisions

St. Petersburg

Introduction ……………………………………………………………………………………………………3

1. Management decisions, their adoption, goals and objectives………………………………….4

2. Break-even analysis of production…………………………………………………………………6

3. The impact of structural changes in the volume of output on the profit of the enterprise……………………………………………………………………………………….14

4. Features of making decisions on pricing at enterprises with a high share of fixed costs…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

5. Making the optimal decision in the presence of alternative production options…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

6. Making decisions on sales volumes based on comparison of relevant expenses and relevant incomes…………………………………………….20

7. Making decisions with the condition of limiting factors…………………………...23

8. Production leverage……………………………………………………………….26

List of used literature……………………………………………………….27

Introduction

Relevance of the topic. A special place in the theory of organization management is the adoption of short-term (operational) managerial decisions. Traditionally, leadership is understood as the relationship that arises in the organization in the process and about management. The basic principle of management is unity of command. Its essence is that the power, the right to decide, responsibility and ability to control the processes and relationships in the organization are provided to only one official. Accordingly, the leader is a person personifying responsibility, power and the right to control. One-man relations largely form the hierarchical pyramid of the organization

Short-term management decisions play an important role in the management of the organization. Analysis of managerial decisions in modern market relations should be applied to any short-term project. This determines the relevance of the topic.

The subject is short-term management decisions that affect the company's strategy.

The object of research is the process of making and analyzing short-term managerial decisions.

The purpose of the course work is to identify the features of the analysis of management decisions and their adoption, to show the strategy of the company.

If, when developing a management decision, the manager and his team did not accurately predict the company's strategy, changes in the components of the internal and external environment, then tomorrow it will be under the threat of bankruptcy.

Thus, the company's strategy, its composition, is determined by the management decision of the management, which, in turn, must be subjected to a comprehensive analysis.

1. Management decisions, their adoption, goals and objectives

One of the important tasks of management accounting is the collection and generalization of information useful for making correct management decisions by both managers and top management of the enterprise.

At present, the decisions made by management on the development and organization of production and marketing of products are more intuitive in nature and are not supported by appropriate calculations based on management accounting information. At best, the absence of such calculations is compensated by the rich production and organizational experience of the company's managers.

The decision-making process begins with the definition of the goals and objectives of the enterprise. Ultimately, the selection of initial management information and the chosen solution algorithm depend on this. Accounting management accounting has a whole arsenal of techniques and methods that allow you to process and summarize the source information.

In practice, decision-making involves a comparative assessment of a number of alternative options and the choice of the optimal one that best meets the goals of the enterprise. To do this, first of all, it is necessary to have information about the costs of all alternative options, and we are talking about the costs of the future period. In some cases, in the calculations it is necessary to take into account the lost profits of the enterprise.

On the basis of management accounting information, the following are solved:

1) operational tasks;

Determination of the break-even point;

Planning the range of products (goods) to be sold;

Determining the structure of output, taking into account the limiting factor;

Refusal or attraction of additional orders;

Making decisions on pricing (it is of particular importance for enterprises in a competitive environment);

2) tasks of a long-term nature, that is, those of long-term strategic importance:

About investments;

On business restructuring;

On the expediency of developing new types of products.

The solution of such problems involves the long-term diversion of own funds from circulation (immobilization of current assets), in some cases requires the long-term use of borrowed resources.

2. Break-even analysis of production

The purpose of the break-even analysis is to establish what will happen to the financial results when the level of production activity (business activity) of the organization changes.

Break-even analysis is based on the relationship between sales revenues, costs and profits over a short period.

In essence, the analysis comes down to determining the break-even point (critical point, equilibrium point) of such a volume of production (sales) that provides the organization with a zero financial result, i.e. The company no longer incurs losses, but still does not have profits.

In the management accounting system, to calculate the break-even point, the following are used:

1) mathematical method (equation method);

2) the method of marginal income (gross profit);

3) graphical method.

Mathematical method (equation method). To calculate the break-even point, the formula for calculating the profit of the enterprise is first written:

Revenue from sales of products (works, services) - Total variable costs - Fixed costs = Profit (2.1)

Unit price x X - Variable costs per unit xX - Fixed costs \u003d Profit, (2.2)

where X is the volume of sales at the break-even point, pcs.

Then, on the left side of the equation, the sales volume (X) is taken out of the bracket, and the right side - profit - is equated to zero (since the purpose of this calculation is to determine the point where the enterprise has no profit):

Xx (Price of a unit of production - Variable costs per unit of production) - Total fixed costs = 0. (2.3)

In this case, the marginal income per unit of output is formed in brackets. (It should be remembered that marginal income is the difference between the proceeds from sales of products (works, services, goods) and variable costs.) Next, the final formula for calculating the equilibrium point is derived:

Total Fixed Costs

X \u003d __________________________________ (2.4)

Marginal income per unit of production"

Example. The data of the organization engaged in the wholesale trade of sanitary ware, purchased by import, were taken as the initial data. Suppose that only one kind of plumbing kit is implemented.

For ease of calculation, all costs and sales prices are excluding VAT, as this tax is self-calculated and does not affect profits. The purchase price includes customs payments and fees. The tax rates from the payroll fund and the volume of sales are approximate.

Variable costs include bank services for currency conversion and interest on short-term loans, since they depend on the volume of imported goods. All other costs are considered constant for a certain acceptable range of turnover (scale base).

Table 2.1

Initial data for calculation, rub.:

Fixed costs (per month): Variable costs (per item):

The selling price of one set of sanitary ware is 700 rubles, the current sales volume is 350 sets.

The acceptable range of turnover is limited, on the one hand, by the number of sanitary ware sets transported by the machine (192 pieces), and on the other hand, by the area of rented warehouse space, where no more than 400 sets can be placed at a time. When selling more than 400 sets, it is required to increase some costs that are considered fixed (wages, storage costs, depreciation of fixed assets, bank services, business expenses). Therefore, a large-scale base is a turnover in the range from 192 to 400 sets of sanitary ware.

Let's determine for these data the volume of sales at which the organization will break even.

Fixed costs amount to 21,000 rubles, variable costs per unit of production - 630 rubles. The selling price of one set is 700 rubles. Taking the break-even point as X, we obtain the equation

700X-630X 21,000 = 0.

Hence the breakeven point:

X \u003d 21,000: (700 - 630) \u003d 300 (sets) or in monetary terms:

700x300 = 210,000 (rubles).

The marginal income (gross profit) method is an alternative to the mathematical method.

Marginal income includes profit and fixed costs. The aforementioned organization should sell its products (goods) in such a way that the received marginal income covers fixed costs and makes a profit. When marginal income sufficient to cover fixed costs is obtained, the equilibrium point is reached.

An alternative calculation formula is:

Total Marginal Income - Total Fixed Costs = Profit. (2.5)

Since there is no profit at the equilibrium point, the formula is transformed as follows:

Marginal income per unit of production x Sales volume (pcs.) = Total fixed costs (2.6)

Dot Total Fixed Costs_________

break-even = Marginal income per unit of output (2.7)

The organization as a result of the sale of one set of plumbing has a marginal income in the amount of:

700-630 = 70 (rubles).

Fixed costs are 21,000 rubles, therefore, the break-even point is:

21,000: 70 = 300 (sets).

For making long-term decisions, it is useful to calculate the ratio of marginal income and sales proceeds, i.e. determination of marginal income as a percentage of revenue. To do this, perform the following calculation:

Marginal income (rub.) 100% Sales revenue (RUB) (2.8)

In this example, the marginal income for one set is 70 rubles, the sales revenue is 700 rubles. per piece, therefore, the ratio of marginal income and revenue is 10%. This means that for every 100 rubles. sales marginal income is 10 rubles. With constant values of marginal income and selling price, their ratio will also be constant.

Thus, having planned the proceeds from sales of products, it is possible to determine the size of the expected marginal income. If, for example, the proceeds from the sale of products (goods) should be 245,000 rubles, then this amount will correspond to a marginal income of 24,500 rubles.

To determine operating profit (profit before tax), we subtract the calculated total fixed costs from this amount:

24,500-21,000 = 3,500 rubles, i.e. in the planned total income (245,000 rubles), the profit will be 3,500 rubles.

It should be taken into account that the above calculations and the illustrated dependences are valid only for a certain scale base. In this case, this is the interval in the turnover from 192 to 400 sets. Outside this range, the analyzed indicators (total fixed costs, unit sales price and unit variable costs) are no longer considered fixed. Any results of calculations according to the above formulas and conclusions drawn on the basis of these calculations will be incorrect.

Graphic method. The break-even point can be determined using this method (Fig. 2.2).

The graph consists of two straight lines - a straight line that describes the behavior of total costs (U 1), and a straight line that reflects the behavior of revenue from sales of products (works, services, goods) (U 2 ), depending on changes in sales volumes.

On the abscissa axis, the volume of sales (turnover) is plotted in natural units of measurement, on the ordinate axis - costs and incomes in monetary terms. The point of intersection of these lines will indicate the state of equilibrium.

In the above example, the behavior of the total costs is expressed as:

Y 1 \u003d 21000 + 630X, where X - sales volume, pcs.

Rice. 2.2. Breakeven chart.

The dependence of the proceeds from sales (income) of the enterprise on the number of plumbing kits sold can be represented as

Direct costs and revenues Y 1 and Y 2 intersect at point B, corresponding to the sales volume of 300 sets.

Vertical lines from points with coordinates 192 and 400 indicate the scale base within which the calculations were performed. Outside of these lines, there is little chance that the cost/sales/profit ratio is correct.

The range in sales volume from 192 to 300 sets represents a loss zone. On fig. 2.2 it can be seen that in this interval the cost line Y 1 is above the line illustrating the behavior of revenue Y 2 . If the sales volume exceeds 300 units, the direct cost Y 1 is under the direct income Y 1, which means that the company is working profitably.

By choosing any value of sales volume within the scale base, you can graphically determine the size of the corresponding profit and marginal income. For example, to determine the possible financial results with a sales volume of 350 pcs. (see Fig. 4.1) we restore the perpendicular from point A to its intersection with straight lines Y 2 and Y 1, we get points B and G, respectively. Segment AB characterizes sales revenue at point A, segment AG - the amount of total expenses at this point . Therefore, segment VG is profit at point A.

To graphically determine the value of marginal income at point A, using a straight line, we will display the behavior of variable costs with a change in sales volume, which is described by the formula

On the graph, this line passes the point with coordinates (0, 0) and is parallel to the line Y 1 .

The intersection of the perpendicular with the straight line Y 3 will be denoted by the point D. Then the segment AD will illustrate the size of the total variable costs for the implementation of 350 plumbing sets.

Marginal income is the difference between the proceeds from sales of products (works, services, goods) and variable costs. Therefore, on the graph, the marginal income at point A will correspond to the segment IA, which in turn consists of two segments - the segment VG, illustrating profit, and the segment GD, illustrating the amount of fixed costs.

Calculate the amount of marginal income and profit at point A:

Y 1 \u003d 21,000 + 630 x 350 \u003d 241,500 rubles; Y 2 \u003d 700 x 350 \u003d 245,000 rubles.

We define profit as the difference between the proceeds from sales of products (goods) and the sum of total expenses:

245 000-241 500-3500 rub.

To calculate the marginal income, we increase the result obtained by the amount of fixed costs:

3500+ 21,000 = 24,500 rubles

This method allows you to immediately highlight marginal income at any point under study, as the distance between the line of sales revenue and the line of total variable costs.

The problem of determining the break-even point is of particular importance in modern conditions. This is important for enterprises in the formation of reasonable prices for products. Knowing the methods discussed above, an accountant-analyst has the ability to model various combinations of sales volume (turnover), costs and profits (markups), choosing the most appropriate one, allowing the company not only to cover its costs, take into account inflation rates, but also create conditions for an extended reproduction.

At the same time, it should be borne in mind that the methods of analysis discussed above can be applied only when making short-term decisions. First, the development of long-term recommendations cannot be carried out with their help. Secondly, the break-even analysis of production will give reliable results if the following conditions and relationships are met:

Variable costs and sales revenue are linearly dependent on the level of production;

Labor productivity does not change within a scale base;

Specific variable costs and prices remain unchanged throughout the planning period;

The structure of production does not change during the planning period;

The behavior of fixed and variable costs can be measured accurately;

At the end of the analyzed period, the company does not have stocks of finished products (or they are insignificant), i.e., the sales volume corresponds to the volume of production.

Failure to comply with even one of these conditions can lead to erroneous results.

3. Influence of structural changes in the volume of output on the profit of the enterprise.

With the help of mathematical approaches, it is possible to analyze the impact of structural changes in the volume of sales of manufactured products on the sales income and profit of the enterprise, the break-even point.

Example. The publishing house publishes two types of books, while the activity of the enterprise is characterized by the following indicators (Table 3.1).

To determine the profitability threshold for several types of products, it is necessary to express the volume of sales of book A through the volume of sales of book B. In this example, we denote the volume of sales of book B as X, then the sales volume of book A will be equal to 1.5 X. Substitute these values into the equation and get:

Table 3.1

(90 x 1.5x + 60x) - (30 x 1.5x + 20x) + 400,000 = 0; 135x + 60x - 45x - 20x = 400,000; 130x = 400,000; x \u003d 3076.92 units, respectively 1.5x: \u003d 4615.38 units.

To overcome the threshold of profitability, it is necessary to sell 3077 units. books B and 4616 units. book A. That is, the break-even point will correspond to the implementation of 7693 books. In value terms, the profitability threshold will be 600,000 rubles.

(415,384.2 rubles + 184,615.2 rubles = 599,999.4 rubles).

In the event of a change in the structure of the volume of sales, the income from sales (gross profit) and profit will change, and the break-even point will also shift.

Suppose there have been changes in the selling price of book B - it has dropped significantly (Table 3.2).

Due to the fact that the selling price of book B decreased by 25%, the sales income, gross profit and profit decreased by 120,000 rubles. Note that in quantitative terms, the volume of sales as a whole has not changed.

Calculate the break-even point under the new conditions.

Let us denote the volume of sales of book B as x; then the sales volume of book A will be equal to 2x. Substitute these values

into the equation and get:

(90 x + 2 x + 45 *) - (30 x 2x+ 20x) + 400,000 = 0

Table 3.2

Enterprise performance indicators

180x + 45x - 60x - 0x = 400,000;

x = 2758.62 units, respectively, 2x = 5517.24.

In this case, to overcome the threshold of profitability, it is necessary to sell 2759 units. books B and 5518 units. books A.

That is, the break-even point will be reached if 8277 books are sold. As you can see, it has shifted noticeably in comparison with the previous example.

In value terms, the profitability threshold will be reached upon receipt of income of 620,689.5 rubles (496,551.6 rubles + 124,137.9 rubles). Note that in the previous example, it was expressed in the amount of 600,000 rubles.

4. Peculiarities acceptance decisions on pricing on the enterprises from high shares permanent expenses

There are many businesses that have a very high proportion of fixed costs. It is obvious that decision-making regarding sales prices at such enterprises differs in certain features. You can imagine a cinema, a significant proportion of the cost of which is constant, regardless of the number of spectators in the auditorium: 10, 50 or 200 people. Our income will be limited in advance only by the number of spectator seats. As for the ticket price, it will depend on the costs incurred and the desired profit (in this case, we mean the costly pricing method). Obviously, the ability of the manager to select films that meet the tastes of the audience will play a large role in our example. After all, the main task of the manager is to fill the hall completely. Only in this case, the ticket price would be set based on the number of seats in the hall. But it is also obvious that such a situation is not typical. Therefore, the price should be set on the basis of cost recovery with 50-70% of the occupied places, of course, depending on the "demand" for that particular film.

Fixed costs in our cinema are more than 90% and exist regardless of whether we show a movie or not. Obviously, if the proceeds from ticket sales do not cover the costs of its demonstration, then the event must be cancelled.

I would like to emphasize that it is better for businesses that have a share of fixed costs that significantly exceeds the share of variable costs to sell their services at prices that are at least slightly higher than variable costs, i.e. at prices typically 20-40% of full cost rather than not selling at all.

The only way to reduce the share of fixed costs in a unit of production with rational management is to increase the volume of sales. Theoretically, the share of fixed costs can be reduced to a minimum. In practice, everything is limited by production capacity.

Approaches to making decisions on pricing.

The task of management accounting is to provide the manager with the necessary and comprehensive information to make the right decision in the field of pricing. When making decisions about the price of a manufactured product, an enterprise should use both cost and value approaches to pricing. Schematically, these approaches can be represented as follows:

With a cost approach to pricing a product, it is determined initially whether the technology for its production already exists, costs are calculated, the share of profit per unit of production is determined, the price of the product, or only then the promotion of the product on the market begins.

With the value approach, the price and the possible volume of sales of the product intended for production are first studied, and then the costs are calculated and the production technology of the product is selected.

With a reasonable combination of these two approaches, it is possible to create an optimal pricing policy and opportunities for the enterprise to reach the desired level of profitability.

5. Making the optimal decision in the presence of alternative production options.

To ensure the planned profit volumes, as a rule, several alternative production options are considered. At the same time, it is necessary to evaluate the advantages of one option over all existing ones by calculating the income and expenses of the enterprise for each of the proposed options. When making a decision, you should consider only the expenses and incomes that depend on this decision - the so-called up-to-date expenses and expenses.

Relevant costs and relevant revenues are those taken into account in the decision process

Expenses and incomes of the future period. Income and expenses that are independent of the decision being made are not taken into account in the decision-making process and are relevant. Only additional income and expenses should be taken into account; those that remain unchanged when one or another alternative is chosen are not relevant. The effectiveness of the decision taken depends on the chosen alternative.

6. Adoption decisions on prices And volumes implementation on the basis comparisons relevant expenses And relevant income

You can also use the comparison of relevant expenses with relevant incomes to make decisions on sales volume prices.

A pharmaceutical company produces tablets in packs of 30 tablets. Production is estimated at 10,000 packages per year.

Production costs, rub.:

Labor of the main staff 1,000,000

Raw materials 300,000

Variable overheads 200,000

Fixed overhead costs 500,000

Total2 000 000

A regular wholesale buyer wishes to purchase 7,000 packages next year at a price of 250 rubles. packing. Based on this circumstance, there are three options for solving the problem:

1) find other buyers for the remaining products;

2) limit production to 7,000 packages instead of 10,000 packages;

3) offer the remaining 3,000 packs to the wholesale buyer at a lower price.

The first possible solution turns out to be impossible. After numerous offers and advertising costs, it was not possible to find buyers for 3000 packages, only additional costs arose.

Consider the second solution, limiting the output to 7,000 packages, respectively, we get (rub.):

Table 6.1

Settlement by enterprise

The table shows that the company will make a profit, but the staff will be involved only for 2/3 of the annual time. Employees expect stable work and stable earnings, the company may lose qualified personnel. In addition, unused raw materials will remain, for the supply of which a contract has been concluded. In the future, all this will inevitably lead to a reduction in production.

Let's analyze the third option. The company suggested that the wholesale buyer consider purchasing the remaining products at a lower price. The buyer announced his desire to purchase all the remaining products packaged in plastic bags of 1000 tablets (9 packages) for 450,000 rubles. this proposal should be considered.

Based on a preliminary calculation, the cost of producing 3,000 packages will amount to 450,000 rubles. the revenues from the sale of 9 packs will be relevant as they change depending on whether or not the new offer is accepted. The costs of producing such a batch would also be relevant. In addition to just 20,000 rubles. decrease in packaging costs, which will be reflected in the change in variable overhead costs. The calculation will look like this (Table 6.2.) (rubles).

Table 6.2

Settlement by enterprise

The resulting excess will increase the profit of the enterprise, which is clearly visible in the new generalizing table:

Table 6.3

General calculation

Thus, if the third option is adopted, the enterprise will be able to provide the necessary workload and, accordingly, the wages of the main personnel, as well as use the purchased raw materials.

7. Adoption decisions from limiting factors

The production of any kind of products is limited by those or other factors. Such limiting factors may be production capacity, labor force, production space, raw materials, etc. If the demand for the products produced by the enterprise exceeds its production capabilities, you should: limiting factors, analyze their impact. Calculate the optimal structure of production in order to obtain maximum profit.

Consider an example.

The sewing enterprise produces four types of products and decides on the volume of production for the next year (Table 7.1.).

Table 7.1.

Decision on production volumes for the next year

13,200 machine hours of capacity are needed to meet existing demand. Our production capacity is limited to 12,000 machine hours. Taking into account the existing limiting factor, it is necessary to determine in what volume of any products it is more profitable for the enterprise to produce.

Based on the indicator of gross profit per unit of product, we can assume that it is necessary to produce products:

A - 400 units; G - 1000 units;

B - 1000 units; B - 900 units.

The production of 600 items must be abandoned, as the capacity will be exhausted. In this case, the enterprise will receive the following financial results (Table 7.2).

Table 7.2

Financial results.

The enterprise, as a result of the decision made under this production structure, will receive a gross profit in the amount of 942,000 rubles. In fact, before drawing any conclusions on the solution of this problem, it is necessary to calculate the amount of gross income per limiting factor for each type of product. In other words, determine the cost of a machine hour in gross terms for each product and, based on this, determine the order of production (Table 7.3).

Table 7.3.

Gross income calculation

So, after the calculations, the priorities have changed, the production structure of our enterprise will look like this:

product G - 1000 units; product B - 1000 units;

product B - 1500 units; product A - 250 units.

Demand for the remaining 150 units. Satisfied products cannot be due to the presence of a limiting factor. By implementing the proposed production program, the enterprise will receive the following financial results (Table 7.4) (rubles).

Table 7.4

Obviously, this will be the most profitable production option under the existing restrictions. Any other variant of the production structure will give less profit. When deciding on a production program, the manager must keep in mind the influence of qualitative factors.

Production leverage.

The English word leverage translated into Russian means a lever. Production leverage is an economic tool or the so-called profit management lever of an enterprise, based on optimizing the ratio of fixed and variable costs. The smaller the specific all fixed costs in the total cost of the enterprise, the stronger the dependence of profit on changes in the company's revenue.

Operating leverage is calculated using the formula:

L = (P x- B x)/ NP, where:

L – production leverage; P is the selling price; B - variable costs; X- the number of units sold; NP - profit of the enterprise, A - fixed costs; P x– B x- gross profit or contribution margin.

The following data is available:

Volume of production, units 12 000

Unit price, rub. one hundred

variable costs

per unit products, rub. 40

Income from sales, rub. 1,200,000

Variable costs, rub. 480 000

Gross profit, rub. 720 000

Fixed costs, rub. 400 000

Profit, rub. 320 000

Calculate the effect of production leverage:

720 000: 320 000 = 2,25.

This means that a decrease in revenue by 1 ruble will entail a decrease in the company's profit by 2.25 rubles.

The change in the indicator of the effect of production leverage depends on changes in price, sales volume, changes in fixed and variable costs. It can be concluded that the lower the profit of the enterprise, the higher the effect of production leverage and vice versa.

List of used literature:

1. Bakanov M.I., Chernov V.A., Management accounting: trade costing, M.: Unity, 2008;

2. Bulgakova S.V., Accounting management accounting, V., 2007;

3. Vasilyeva L. S., Ryakhovsky D. I., Petrovskaya M. V.: Accounting management accounting, M.: Eksmo, 2009;

4. Vakhrushina M. A.: Accounting management accounting - 6th edition, M .: Omega-L, 2007;

5. Ivashkevich V. B., Accounting management accounting, M.: Master, 2008;

6. Ivanov V.V., Khan O.K., Management accounting for effective management, M.: Infra-M, 2009;

7. Kardanskaya N. L., Management decisions, M.: UNITI, 2003;

8. Karpova T.P., Accounting management accounting, M.: Higher school, 2003;

9. Kerimov V. E., Accounting management accounting: Workshop. 7th edition, Moscow: Dashkov i K, 2010;

10. Kerimov V.E., Selivanov P.V., Bogatko A.N., Strategic accounting, M.: Omega-L, 2010;

11. Kondrakov N.P., Accounting (financial, management) accounting, M.: Prospekt, 2006;

12. Lysenko D.V. Accounting management accounting, M .: Infra-M, 2010;

13. Maslova I.A., Popova L.V., Konstantinov V.A., Stepanova E.Yu., Management accounting and analysis with practical examples, M .: DiS, 2008;

14. Saklakova O.A., Accounting management accounting, M.: Phoenix, 2008;

15. Suits V.P., Management accounting, M.: Higher education, 2007;

16. Polkovsky L. M., Accounting management accounting, Moscow.: Finance and statistics, 2000;

Models of making managerial decisions. Using a relevant approach in typical business situations.

Models of making managerial decisions.

The process of making managerial decisions is a special kind of activity that requires high qualifications, practical experience, developed intuition, often akin to art. Many solutions are unique, and the process of their development cannot be determined by strict rules, specific steps and a clear sequence. However, in the analysis of the process of making managerial decisions, it is possible to single out (the most common certain stages. The figure shows the cycle of the process of making a managerial decision.

Figure 4.1 Management decision cycle

At the first stage, based on the problem at hand, the accountant must determine all possible courses of action that will help management solve this problem. Once the alternatives have been identified, the management accountant prepares a full analysis for each option discussed, calculating the total costs, possible resource savings, and the financial result of the business operations. Each type of decision requires different information.

When all information is collected and presented appropriately, management can choose the best course of action. After the implementation of the chosen solution, the accountant must analyze the post-implementation situation and present to the management an analysis of the implementation results. If there is no need for further action, the control process ends, otherwise the whole cycle is resumed.

As you can see, at all stages of the process of making a managerial decision, the accountant provides management with the necessary information. For these purposes, certain accounting procedures and a special reporting system should be used. Since management expects information to be accurate, timely, fully inclusive, and presented in a well-understood form, the accountant must pay attention not only to the collection and processing of the necessary information, but also to the format of the reports presented.

The variable cost accounting system, which is the basis of reporting practices using the margin approach, and incremental analysis are the two most common reporting methods in the management decision process that are widely used by accountants. Each method helps determine the amount of information required for that particular solution, as well as suggesting the form of special reporting.

When there are many alternatives, the decision making process becomes very complex. In addition, many decisions are made in new situations that cannot be resolved on the basis of past experience. In such cases, a decision model is developed.

decision model is a numeric or symbolic expression of the variables and parameters that affect the decision. Variables are factors controlled by the control system.

Parameters- these are factors and operating conditions and restrictions not controlled by the system.

For example, a management model is being developed to evaluate new types of products for production. The analysis should include parameters such as customer demand, market growth, competitor activity, and capacity constraints. The variables in this model will be the selling price of a unit of a product, the cost of its production, production technologies. The main task in developing such a model will be to determine all the variables and parameters relevant to this solution, collect all the necessary information and present it in the proper form.

Quantitative and qualitative factors

All the reasons for choosing one of the options under consideration are divided into two groups in management accounting - quantitative factors and qualitative factors.

Quantitative factors easily accept a numeric expression. For example, the wages of production workers, the cost of direct materials, the cost of rent, heating, etc. Accountants and analysts strive to quantify as many factors as possible.

Qualitative Factors are not directly quantifiable. For example, the quality of products, the level of satisfaction of consumer tastes, the stability of relations with the main suppliers of raw materials, etc.

It should be noted that in our traditional analysis of economic activity, and more precisely in factor modeling and analysis, the concepts of quantitative and qualitative factors differ from the understanding of these terms in management accounting in Western countries.

We understand quantitative factors as volumetric indicators, for example, the number of employees, the amount of materials used, etc. Qualitative factors are also quantitatively measurable, they characterize the efficiency of using a particular production resource, for example, labor productivity, material productivity, capital intensity, etc. n. Qualitative indicators in the analysis are given greater importance, their more active influence on the resulting indicator is recognized.

When making decisions, it is necessary to take into account and analyze both quantitative and qualitative factors. Sometimes management can go for a slight increase in costs, while maintaining good relations with regular customers.

opportunity cost

When making a decision, it is often necessary to analyze a large number of different options possible in a given situation. As a rule, not being able to carefully analyze all the options, some of them are discarded, thereby missing the possible benefit from their implementation. Some options are not formally analyzed, but are taken into account when discussing benefits. And, in general, by choosing only one course of action, we miss out on the benefits that an alternative use of our limited capabilities would bring. In this regard, there was such an interesting concept as opportunity costs.

Opportunity cost- it is the maximum possible contribution to profit, which is forgone when using limited resources for a specific purpose.

For example, a university teacher earns $150 a month, but has a driver's license and can work as a trolley driver who earns $400 a month, then choosing to work as a teacher would result in his or her opportunity cost of $400.

Let's consider one more example. Suppose the government decides to increase the army from 200,000 to 400,000. As a result, society will lose a significant amount of money in the form of opportunity costs due to the reduction in the production of the national product, since the number of people employed in production will be reduced by 200 thousand people. A further increase in the number from 400 thousand to 600 thousand people will cause an even greater increase in opportunity costs. The more the size of the army increases, the greater the opportunity cost will increase, as more and more skilled workers whose comparative advantage was not in military service, but in the production of industrial or agricultural products, will be excluded from the production of the national product.

The opportunity cost of production is the main driving force behind producers to maximize their profits. Opportunity costs are not included in official financial statements, do not affect the amount of cash flows, but they can be used when discussing the benefits when making a specific management decision.

Two more new concepts in connection with the consideration of opportunity costs.

Cash costs Opportunity costs take the form of cash payments to the owners of the factors of production. They include payment for raw materials and materials, payment of wages to workers and employees, interest payments on bank loans and other payments, the implementation of which diverts resources from their use in alternative ways.

Opportunity costs - opportunity cost that belongs to the enterprise. For example, an enterprise uses equipment that belongs to it and does not pay for it, that is, it has no cash costs. If the company rented out this equipment, it would receive income. Lost income in this case is an imputed cost.

Substantiate the advantages and disadvantages of decision-making methods based on intuition, common sense and rational approach

Usually in making any decision there are three points in varying degrees: intuition, judgment and rationality.

Upon acceptance purely intuitive solution people are based on their own feeling that their choice is the right one. There is a “sixth sense” here, a kind of insight, visited, as a rule, by representatives of the highest echelon of power. Middle managers rely more on the information they receive and the help of computers. despite the fact that intuition sharpens along with the acquisition of experience, the continuation of which is just a high position, a manager who focuses only on it becomes a hostage of chance, and from the point of view of statistics, his chances of making the right choice are not very high.

Solutions, based on judgment, are in many ways similar to intuitive ones, probably because at first glance their logic is poorly visible. But still, they are based on knowledge and meaningful, in contrast to the previous case, the experience of the past. Using them and relying on common sense, with the amendment for today, the option that brought the greatest success in a similar situation in the past is selected. However, common sense is rare among people, so this method of decision-making is also not very reliable, although it captivates with its speed and cheapness.

Another weakness is that the judgment cannot be related to the situation. which did not take place before, and therefore there is simply no experience of solving it. In addition, with this approach, the manager seeks to act mainly in those areas that are familiar to him, as a result of which he risks missing a good result in another area, consciously or unconsciously refusing to invade it, since decisions are made by people, their nature largely bears the imprint of the personality of the manager involved in their birth (balanced, impulsive, inert, risky and cautious decisions).

The listed types of decisions are made mainly in the process of operational personnel management. For strategic and tactical management of any management subsystem, rational decisions based on methods of economic analysis, justification and optimization. The process of making such a decision includes several operations (preparation for work, identifying the problem and formulating goals, searching for information, processing it, identifying resource support opportunities, ranking goals, formulating tasks, processing the necessary documents, implementing tasks).

It is quite difficult to carry out the listed operations, as well as the conditions for improving the quality and efficiency of a management decision, and it is expensive. We can talk about the fulfillment of a full set of these conditions only for rational management decisions on expensive objects (projects). At the same time, competition objectively forces each investor to improve the quality and efficiency of the management decision. Therefore, at present there is a tendency to increase the number of conditions taken into account to improve the quality and efficiency of solutions based on the automation of the management system.

2. On the example of a lawn mower, highlight all the stages of the decision-making process, where they are.

Two projects for organizing the production of lawn mowers are submitted to the management of the enterprise for consideration. That. steps already completed:

identifying the problem and setting the task (stage 1)

INFO solution preparation (stage 2)

development of options (stage 3)

We are faced with the task of choosing a solution (stage 4), namely, the assessment of organizational projects and their analysis.

In the future, the implementation of this solution will be required (stage 5).

3. Types of management decisions

The classification of management decisions is carried out according to the following criteria:

stage of the product life cycle (marketing, R&D, OTPP, etc.)

subsystem of the management system (target, functional, etc.)

scope (technical, economic, etc.)

purpose (commercial and non-commercial solutions)

management rank (upper, middle, lower)

scale (complex and private solutions)

organization of production (collective and personal decisions)

duration of action (strategic, tactical, operational decisions)

object of influence (external and internal)

formalization methods (textual, graphic, mathematical)

forms of reflection (plan, program, order, instruction, instruction, request)

difficulty (standard and non-standard)

method of transmission (verbal, written, electronic).

4. What are the features, advantages and disadvantages of forecasting methods and planning methods

Method name

Peculiarities

Advantages

disadvantages

calendar planning

Reflection in the table at the same time of several orders, diff. in terms of volume, time, quality and sequence of execution

Simplicity and visibility, convenient in firms with a large amount of different work (helps to distribute new orders as equipment is released)

Possible only when working with primary documents, requires great accuracy and accuracy

Goal Tree

A structured, built on a hierarchical principle (ranked by levels) set of goals of the system, in which the main goal (“top of the tree”), subordinate subgoals of the first, second, etc. are highlighted. levels (“tree branches”)

Convenient for strategic planning, used by TOP managers

Sufficient professionalism required

network diagram

A complete graphical model of a set of works aimed at performing a single task, which defines the logical relationship, the sequence of work and the relationship between them. The main elements are work, event, critical path.

Convenient for operational and tactical planning

Requires certain skills to work

Questioning and the PERT method

Identification of the opinion of the population, experts in order to obtain estimates of a predictive nature, using formulas (PERT)

It makes it possible to make a forecast in the absence of any data on the patterns of the development of the process, to assess the degree of its accuracy, and if you need to develop a new forecast at any stage of implementation

The need for highly qualified specialists in this field (at least 9 people)

Extrapolation

Forecasting the beneficial effect and cost elements based on the assumption that the development trends of the object in the future will be the same as in the past period.

Convenient for industries and markets with a stable household. conjuncture and with a slightly changing range of goods and services.

Limited forecasting period, unsuitable for markets, use achievements of scientific and technical progress, with means. fluctuations in turnover, the degree of competition is not taken into account.

Modeling

Construction and use of a model that reflects internal and external relationships in the course of market development.

It is used when information about the past is minimal, but there are some hypothetical ideas about the market, cat. allow to develop its model and on this basis to assess the future state of the market.

Full accuracy is not observed, the model takes only essential properties, but not all.

Order: abstracts - 150 rubles. coursework - 700 rubles. diplomas - 2500 rubles. Justify the advantages and disadvantages of decision-making methods based on intuition, common sense and rational approach. Usually, in making any decision, there are three points in varying degrees: intuition, judgment and rationality.