What do overhead costs include? Manufacturing enterprise

Determination of the type of production and main indicators

Single production

Mass production

Mass production

Characteristics of production types

Conclusion

List of sources used

Determination of the type of production and main indicators

The type of production is understood as a set of characteristics that determine the organizational and technical characteristics of the production process carried out at one or many workplaces, on the scale of a site, workshop, or enterprise. The type of production largely determines the forms of specialization and methods of organizing production processes.

The classification of types of production is based on the following factors: breadth of product range, volume of output, degree of constancy of product range, nature of workload and their specialization.

Product range represents the number of product names assigned to production system, and characterizes its specialization. The wider the nomenclature, the less specialized the system, and, conversely, the narrower it is, the higher the degree of specialization.

Product output volume is the number of products of a certain type produced by a production system during a certain period. The output volume and labor intensity of each type of product have a decisive influence on the nature of the specialization of this system.

Degree of consistency of nomenclature - this is the repeatability of manufacturing a product of a given type in successive periods. If a product of a given type is produced in one planning period, but not produced in other periods, then there is no constancy factor. Regular repetition of the production of products of this type is one of the prerequisites for ensuring the rhythm of production. In turn, regularity depends on the volume of product output, since large: the volume of output can be evenly distributed over successive planning periods.

Nature of workload means assigning certain operations to jobs technological process. If the workplace is assigned minimal amount operations, then this is a narrow specialization, and if many operations are assigned to a workplace (if the machine is universal), then this means broad specialization.

The main indicator characterizing the type of production is the coefficient of consolidation of operations K h. The operation consolidation coefficient for a group of workplaces is defined as the ratio of the number of all different technological operations performed or to be performed And within a month, to the number of jobs:

Where K op - number of operations performed on i-th worker place;

n - number of jobs on the site or in the workshop.

There are three types of production: single, serial, mass.

Figure 2 – Classification of production types

Other main indicators for determining the type of production are the coefficients of job specialization (K sp), serialization (K ser) and mass production (K m).

Job specialization coefficient

K sp =m d.o. /S ave, (3)

where m d.o. – the number of detail operations in the technological process performed in a given department (at the site, in the workshop);

C pr – the number of jobs (equipment) in this department.

The serialization coefficient is calculated using the formula:

K gray =r/t pcs, (4)

where r is the production cycle of products, min/piece;

t piece – average piece time for technological process operations, min.

The indicators included in formula (4) are determined by the formulas:

r= F eff / N s; (5)

t pcs =St pcs i /m (6)

where Feff is the effective time fund of the workplace;

N з – volume of parts launched per unit of time;

t piece i - piece time at the i-th operation of the technological process, min;

m – number of operations.

The mass coefficient is determined by the formula

K m =St pcs i /mr(7)

Single production

X characterized by the production of piece, usually unique, products various types and purpose, wide range and small volume of production of identical products. Patterns either do not repeat or are repeated irregularly. Jobs do not have deep specialization. It is impossible to permanently assign operations to individual jobs, and the specialization coefficient is more than 40 detail operations per one workplace. The specialization of such workplaces is determined only by their technological characteristics and the size of the processed products. In this production, universal equipment is used, and basically a sequential type of movement of a batch of parts through technological process operations. Factories have complex production structure, and the workshops are specialized according to technological principles. Unit production is characterized by the presence of significant work in progress, the lack of assignment of operations to workplaces, the use unique equipment, frequent changeover of equipment, highly qualified workers, a significant share of manual operations, the overall high labor intensity of products and a long production cycle, and the high cost of manufactured products. A diverse range of products makes unit production more mobile and adaptable to fluctuations in demand for finished products. This type of organization is typical for pilot plants manufacturing prototypes products. Such production is economically justified only in the manufacture of unique, technically complex products, units of large unit power, which require limited quantities (for example, turbogenerators).

Thus, we can highlight the following features of unit production:

The variable nature of the production process;

Wide and variable range of products;

Dispersal of production across specialized divisions of the enterprise;

Manufacturing of products based on individual (for each product) orders;

Use of highly qualified workers in the production process; increased production cycle time;

Quality control of each finished product.

Unit production includes the production of the largest machines, unique instruments, equipment, powerful hydraulic turbines and generators, rolling mills, walking excavators, nuclear reactors and other products, as well as non-standard products for individual orders.

Mass production

Characterized by the release of batches of homogeneous products over a set period of time. Serial production is characterized by the production of a limited range of products. Batches (series) of products are repeated at certain intervals. Depending on the size of the series, small-scale, medium-scale and large-scale production are distinguished.

In serial production, it is possible to specialize individual workplaces to perform similar technological operations. The level of production costs is reduced due to the specialization of jobs, the widespread use of semi-skilled workers, effective use equipment and production space, reducing wage costs compared to single production.

Series production products are standard products, for example machines of an established type, usually produced in larger quantities ( metal cutting machines, pumps, compressors, chemical and food industry equipment).

Distinctive features of mass production are:

Production in batches of a relatively limited range of repeating products;

Relatively short production cycle time;

Typification of the technological process;

Availability specialized equipment and jobs;

Use of semi-skilled workers in the production process;

Mechanization of product quality control.

Small-scale production tends towards the singular: products are produced in small series of a wide range, their repetition in the enterprise program is either absent or irregular, and the size of the series fluctuates; The company is constantly developing new products and stopping the production of previously developed ones. A wide range of operations is assigned to workplaces. The equipment, types of movements, forms of specialization and production structure are practically the same as in unit production.

Medium-scale production characterized by the fact that the products are produced in fairly large series of a limited range; the series are repeated with a certain regularity. Workplaces are assigned a narrower range of operations. The equipment is universal and special, the type of movement of objects of labor is parallel-sequential. Factories have a developed production structure, procurement shops specialize according to technological principles, and machine-assembly shops create subject-closed areas.

Large-scale production characterized by the production of products in large series of a very narrow range. At the same time, the most important types of products can be produced continuously. Workplaces are specialized, equipment is usually special, types of movements of objects of labor are parallel-sequential and parallel. Factories have a simple production structure, processing and assembly shops are specialized according to subject matter, and procurement shops are specialized according to technological principles.

- this is a targeted, stage-by-stage transformation of raw materials and materials into finished product of a given property and suitable for consumption or further processing. The production process begins with its design and ends at the junction of production and consumption, after which the products produced are consumed.

The technical and organizational-economic characteristics of the production process are not determined by the type of product, volume of production, type and type of equipment and technology used, and level of specialization.

The production process at enterprises is divided into two types: main and auxiliary. The main processes include directly related to the transformation of objects of labor into finished products. For example, smelting ore in a blast furnace and turning it into metal, or turning flour into dough and then into finished baked bread.
Helper Processes: moving objects of labor, repairing equipment, cleaning premises, etc. These types of work only contribute to the flow of basic processes, but do not directly participate in them.

The main difference between auxiliary processes and the main ones is the difference between the place of sale and consumption. The products of the main production, where the main production processes are carried out, are sold to consumers externally, in accordance with concluded supply agreements. These products have their own brand name, markings, and a market price is set for them.

The products of auxiliary production, where auxiliary processes and services are carried out, are consumed within the enterprise. Maintenance costs and auxiliary works are attributed entirely to the cost of the main products, which are sold externally to consumers.

Manufacturing operation

The production process is divided into many elementary technological procedures called operations. Manufacturing operation is part of the production process. Usually it is performed at one workplace without reconfiguring equipment and is performed using a set of the same tools. Like the production process itself, operations are divided into main and auxiliary.

• specialization of areas, jobs;
• continuity and directness of the technological process;
• parallelism and proportionality of production operations.

Specialization

Specialization lies in the fact that each workshop, site, and workplace is assigned a technologically homogeneous or strictly defined range of products. Specialization allows us to use in practice the principles of continuity and direct flow - the most economically advantageous methods of organizing production.

Continuity- this is a reduction or reduction to zero interruptions in the production process finished products, moreover, each subsequent operation of the same process begins immediately after the completion of the previous one, which reduces the time for manufacturing products, reduces downtime of equipment and jobs.

Direct flow characterizes the movement of objects of labor during the production process and provides each product with the shortest path through the workplace.

This movement is characterized by the elimination of all return and counter movements during the production process, which helps reduce transport costs.

The parallelism rule involves the simultaneous performance of various operations in the manufacture of the same product. This rule is especially widely used in serial and mass production.

• parallel (simultaneous) production of various components and parts intended for completing (assembling) the final product;
• simultaneous execution of various technological operations when processing identical parts and assemblies on various equipment placed in parallel.

From the point of view of cost savings, it is very important to maintain certain proportions of the power (productivity) of the equipment park between workshops and areas working on the manufacture of products.

Production cycle

The completed circle of production operations from the first to the last in the manufacture of products is called production cycle.

Due to the fact that the production process takes place in time and space, the production cycle can therefore be measured by the length of the movement path of the product and its components and the time during which the product goes through the entire processing path. The length of the production cycle is not a line, but a wide strip on which machines, equipment, inventory, etc. are placed; therefore, in practice, in most cases, it is not the length of the path that is determined, but the area and volume of the premises in which production is located.

The calendar time interval from the beginning of the first production operation to the end of the last is called the time duration of the product’s production cycle. Cycle duration is measured in days, hours, minutes, seconds, depending on the type of product and the stage of processing by which the cycle is measured.

• time technological processing(working period)
• production maintenance time
• breaks.

Working period- this is the period of time during which a direct impact on the object of labor is carried out either by the worker himself, or by machines and mechanisms under his control, as well as the time of natural processes that occur in the product without the participation of people and equipment.

Time of natural processes- this is a period of working time when the subject of labor changes its characteristics without the direct influence of humans or mechanisms. For example, air drying a painted product or cooling a heated product, growing in fields and ripening plants, fermentation of certain products, etc.

• product quality control;
• control of operating modes of machines and equipment, their adjustment and adjustment, minor repairs;
• cleaning the workplace;
• delivery of workpieces, materials, acceptance and cleaning of processed products.

Break times- this is the time during which no impact is made on the object of labor and no change occurs qualitative characteristics, but the product is not yet ready and the production process is not completed. There are breaks: regulated and unregulated.

Regulated breaks are divided into inter-operational (intra-shift) and inter-shift (related to the operating mode).

Unregulated breaks associated with downtime of equipment and workers for reasons unforeseen by the operating mode (lack of raw materials, equipment breakdown, absenteeism of workers, etc.). In the production cycle, unregulated breaks are included in the form of a correction factor or are not taken into account.

Types of production

The duration of the production cycle largely depends on the order of movement of objects of labor during their processing and the type of production.

The order of movement of products and components in production process corresponds to the volumes and frequency of production. It is determined by the same criteria.

• mixed.

• small-scale
• mid-production
• large-scale.

Mass and large-scale production of products makes it possible to organize continuous synchronous movement of products during their processing. With such an organization, all the components from which the finished product is assembled move continuously from the first technological operation to the last. The individual parts assembled along the way into components and assemblies move further in assembled form until they form the finished product. This method of organizing production is called in-line.

The flow method of organizing production is based on the rhythmic repetition of time-coordinated main and auxiliary production operations, which are performed at specialized places located along the technological process. In the conditions of continuous production, proportionality, continuity and rhythm of production are achieved.

Production line

The main link in the production line is production line. A production line is understood as the combination of a certain number of workstations located along the technological process and intended for sequential execution of the operations assigned to them. Production lines are divided into continuous, discontinuous and free-rhythm lines.

Continuous production line is a conveyor on which a product undergoes processing (or assembly) through all operations continuously, without inter-operational tracking. The movement of products on the conveyor occurs parallel and synchronously.

Intermittent production line is a line on which the movement of products through operations is not strictly regulated. It happens intermittently. Such lines are characterized by isolation of technological operations and significant deviations in the duration of various operations from the average cycle. Flow synchronization is achieved different ways, including due to inter-operational backlogs (inventories).

Production lines with free rhythm are called lines on which the transfer of individual parts or products (batches) can be carried out with some deviations from the calculated (established) rhythm of work. At the same time, to compensate for these deviations and in order to ensure uninterrupted operation An interoperational stock of products (backlog) is created at workplaces.

All industries National economy are divided into two large areas: production and non-production. The existence of organizations belonging to the second group (culture, education, consumer services, management) is impossible without the successful development of enterprises of the first.

Industrial sectors: definition

Enterprises that carry out activities aimed at creating material wealth belong to this part of the national economy. Organizations in this group also sort, move, etc. Precise definition production sector sounds like this: “A set of enterprises that produce a material product and provide material services.”

General classification

It plays a very significant role in the development of the national economy. It is the enterprises related to it that create national income and conditions for the development of intangible production. There are the following main branches of the production sector:

• industry,
• Agriculture,
• construction,
• transport,
• trade and catering,
• logistics.

Industry

This industry includes enterprises engaged in the extraction and processing of raw materials, equipment manufacturing, energy production, consumer goods, as well as other similar organizations that are a major part of such an area as the manufacturing sector. Sectors of the economy related to industry are divided into:

All industrial enterprises classified into two large groups:

• Extractive - mines, quarries, mines, wells.
• Processing - plants, factories, workshops.

Agriculture

This is also a very important area of ​​the state’s economy, falling under the definition of “production sector”. Branches of the economy in this area are primarily responsible for the production and partial processing of food products. They are divided into two groups: livestock farming and crop farming. The structure of the first includes enterprises engaged in:

• Cattle breeding. Raising large and small livestock makes it possible to provide the population with such important food products as meat and milk.
• Pig farming. Enterprises of this group supply lard and meat to the market.
• Fur farming. The skins of small animals are mainly used to make wearable items. A very large percentage of these products are exported.
• Poultry farming. This group supplies the market with dietary meat, eggs and feathers.

Crop production includes such sub-sectors as:

• Growing grains. This is the most important sub-sector Agriculture, the most developed in our country. Agricultural enterprises of this group of production sphere are engaged in the cultivation of wheat, rye, barley, oats, millet, etc. The degree of provision of the population with such important products as bread, flour, and cereals depends on how effectively this industry will be developed.
• Vegetable growing. This type of activity in our country is carried out mainly by small and medium-sized organizations, as well as farms.
• Fruit growing and viticulture. Developed mainly in the southern regions of the country. Agricultural enterprises of this group supply fruits and wines to the market.

Sub-sectors such as potato growing, flax growing, melon growing, etc. also belong to plant growing.

Transport

Organizations in this area of ​​the national economy are responsible for the transportation of raw materials, semi-finished products and finished products. It includes the following industrial sectors:

Composition and classification of expenses by common types activities. We will talk about general production costs in this material.

General production expenses include

General production expenses are expenses for ordinary activities that arise in connection with the maintenance of the main and auxiliary production of the organization.

Thus, general production costs include, in particular:

• expenses for the maintenance and operation of machinery and equipment;
• expenses in the form of depreciation and repair costs of fixed assets and other property used in production;
• expenses for insurance of property used in production;
• costs for heating, lighting and maintenance of premises;
• rent for premises, machinery, equipment, etc., used in production;
• remuneration of workers engaged in production maintenance;
• other expenses similar in purpose.

It is important to take into account that the composition of general production and general business expenses is determined by each organization independently, taking into account its specifics. At the same time, the difference between general production costs and the costs of main production and general business expenses is manifested in the order of their accounting, as we described in.

After all, total production costs include those costs associated with production that cannot be directly attributed to a particular type of product. Therefore, the answer to the question whether general production costs can be classified as indirect costs will be positive. After all, if general production expenses are direct, then they should be taken into account directly as expenses of the main production, and not collected in advance on account 25 “General production expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). General production expenses include only such other production expenses, the relationship between which and specific type of manufactured products is not obvious.

At the same time, the composition of overhead costs can include a constant part of expenses and variable overhead expenses.

Overhead budget

In we talked about production cost estimates, which are prepared for planning and managing costs. At the same time, this estimate may separately highlight the costs of main production, general production costs and costs of another nature. The organization develops the general production cost estimate form independently based on specific detailing needs.

Manufacturing involves many processes that help ensure the creation of finished products. In addition to direct production important role plays the administrative sector, where all major management decisions. And there are company costs associated with production finished products, and not directly related to manufacturing, which were produced as part of maintaining administrative and management functionality.

Cost sharing allows you to more accurately keep records at the enterprise and plan the amount of costs, which is a necessary point when organizing the production process.

General production and general business expenses

All production costs are divided into general production and general business expenses; they are recorded in 25 and 26 accounts, respectively. General production expenses include costs associated with the maintenance and management of production, including the costs of main production, auxiliary and servicing.

General production expenses include:

• Salaries of workers who work in production (masters, technologists, workers, etc.);
• Necessary repairs of production equipment;
• Payment for raw materials and supplies used in production;
• Rent for production premises and other rental payments for equipment and machinery;
• Other expenses associated with the operation of fixed assets, such as: costs of fuel, electricity and others;
• Shortages, losses and damage to production property, etc.

Account 25 is active, therefore all savings are debited in correspondence with interacting accounts, such as 70 - when calculating salaries, 10 - when writing off materials from the warehouse, 02 - when calculating depreciation, 69 - when calculating contributions to extra-budgetary funds from salaries and etc.

At the very end of each month, all expenses accumulated on account 25 are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms” in the manner established independently by the company and recorded in accounting policy.

When we talk about general business expenses, they are not related to production; such expenses include the costs of managing enterprises, including wage office workers, depreciation and repair of business property, office rent, consulting, legal and other management-related services. These expenses are accumulated in the debit of account 26 in interaction with accounts reflecting expenses - this is account 02 when calculating depreciation, 10 when writing off materials, 70 when calculating wages.

General business expenses are written off in one of two ways:

1. When using reduced cost at the end of the month from account 26 to subaccount 90.2 “Cost of sales”.

2. When using the full cost price, expenses from account 26 are written off to accounts 20, 23 or 29. The procedure for distributing expenses is fixed in the accounting policy; they can be distributed in proportion to the costs of these productions.

Accounts 25 and 26 are completely closed at the end of the month; they have no balance.

Companies that provide intermediary services (agents, brokers, commission agents) keep all expenses on account 26; no accounting is kept on account 20.

Other production costs

Other production costs include all other costs that do not belong to the main types, these may be taxes, payments and fees, amounts of payments for compulsory insurance, costs of warranty service and product repairs, and more. This type expenses are included proportionally in the cost of production.

Variable overhead costs

General production costs are divided into variable and fixed. The first type includes expenses that change due to changes in production volume. The size of these expenses also depends on savings at the enterprise, for example, when modernization of technology or labor organization occurs. The second type includes maintenance and production management costs; such costs do not change depending on production volumes.

You can often find mixed costs; they contain variable overhead costs and fixed ones. For example, expenses for Maintenance are considered mixed because they consist of fixed costs and there are still variables, since production volume matters. The list of expenses of the enterprise is determined by itself, taking into account the specifics.

When included in the cost of production, not all general production costs can be included, but only variable and part of the fixed ones. The balance is credited to the account products sold. The method of attributing costs depends on the characteristics of production and the ratio of output to production capacity.

Direct production costs include the cost of materials and raw materials, wages of production workers, depreciation, components and more. These include costs that directly affect production. Companies can independently determine the range of such expenses, taking into account their activities; all this must be enshrined in the accounting policy with a specific list attached.

Indirect costs are associated with general process production, and not with specific products, these include general production and administrative expenses. For example, depreciation of equipment, administration salaries, cost utilities, expenses for renting premises and equipment, etc.