The coefficient of readiness of products reflects the proportion of material and labor costs invested in incomplete products, in relation to these costs in finished products. For example, in the production of ceramic products to incomplete production include products in dryers and furnaces. Of the detailed calculations, it is easy to determine this coefficient by dividing the cost of a raw brick in drying by the cost of finished bricks.
The standards of working capital of the enterprise for expenses for the future period are divided into three groups. The first includes expenses for the preparatory work of exploration and opening, cones of clay and insulation of quarries. To calculate the standard for expenses for preparatory work, opening it is necessary to establish a planned opening for opening for a given enterprise.
For example, a ceramic factory in terms of clay production for a year 40 thousand. m3 set a six -month opening of the opening, t. e. Empty breeds must be removed in his career and a supply of clay, which provides the plant for 6 months. The ratio of empty rocks to minerals 0.5 (1: 2), t. e. For each 1 m3 of the produced clay, 0.5 m3 openings are written off.
Planned cost of 1 m3 opening 19 kopecks. In this case, the required amount of opening for a year 20 thousand. M3, (40,000 0.5). The resulting amount is multiplied by the cost of 1 m3. The total amount of expenses for opening per year will be 3.8 thousand. rub. (20,000-19).
The rest is made in the same way as in previous articles, the amount of costs is divided by 360 days and is multiplied by the established days of stock180. In this example, the opening standard in monetary terms will be 1.9 thousand. rub. In the same manner, the norm for exploration, a tanker of clay and insulation of quarries is calculated.
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