The input of the process is the supply of finished products. Shipment from the warehouse: designing a “lossless process. The process of organizing warehouse management

16.01.2021

Material support of production

The normal functioning of production involves its uninterrupted supply of the necessary materials, semi-finished products, components. The functions of material support at the enterprise are performed by the logistics service.

Enterprises acquire material resources in the market of goods and services. The process of acquiring materials involves a number of logically interrelated activities. The following stages of the process of acquiring materials are distinguished:

preparation of applications: applications contain information about what types of materials, how many of them and in what time frame the company needs. Applications are developed by employees of the relevant functional divisions of the enterprise;

application analysis: applications are analyzed in the logistics service with the participation of specialists from other departments. The objectives of the analysis are to verify the validity of the stated needs and find ways to minimize the cost of obtaining the necessary materials of adequate quality;

choice of suppliers: based on the study of information about possible suppliers of material resources, suppliers are selected that meet the criteria for supplying resources of adequate quality at affordable prices, high reliability, availability of free capacities, etc.;

placing orders: the intention of the enterprise to acquire material resources is documented by the conclusion of a contract between the supplier and the consumer of material resources. The contract contains the characteristics of the ordered material, financial conditions, the quantity of the supplied material, the order and terms of delivery, etc.;

control over the execution of the contract: it is carried out by the logistics service;

completion of the acquisition process: the contract is considered fulfilled when all its conditions are met and the ordered materials have arrived at the enterprise. The completion of the transaction is documented.

The received materials are placed for storage in the warehouses of the enterprise and are prepared for issuance to production - to workshops, to sites.

An important stage in the preparation of materials for consumption is to check its quality for compliance with the requirements of the technical conditions defined and agreed between the supplier and the consumer. Poor quality material is rejected and returned to the supplier.

Materials, semi-finished products and components are issued to production units within the limits established for them, in the quantities necessary to fulfill the production plan. In the workshops, materials and other material resources are stored in pantries and issued to workplaces in accordance with the production schedule.

In the practice of enterprises, several methods of planning the material support of production are used:

Custom Method assumes that the required material is purchased only when a need arises, so no factory stock is created. Materials are purchased only when the company receives a specific order for the manufacture of products.

Material support based on planned targets based on a deterministic calculation of material requirements. When providing production with materials based on planned targets, the size of an order for material resources is determined based on its need to fulfill the planned target, taking into account the planned receipt and the availability of materials in the warehouse.

Material security based on consumption involves the timely replenishment of stocks and their maintenance at a level that allows you to cover any need before a new receipt of materials.

Under need in materials is understood as their quantity required by a certain date to ensure the implementation of a given program of output in a specified period of time.

Depending on the accounting of the stocks of materials available at the enterprise, gross and net requirements for materials are distinguished.

Under gross need is understood as the need for materials for the planning period, excluding stocks in the warehouse or in production. Accordingly, under net need the need for materials for the planning period is understood, taking into account available stocks. It is defined as the difference between the gross requirement and the available stock of materials for a certain period of time.

The process of organizing a tool economy

Many enterprises use a wide range of tools and technological equipment, which is provided by tool management. This work is carried out in several directions: ordering and purchasing tools on the side, tool production and tool service.

Purchasing a tool- the function of the tool service, which consists in ordering and purchasing tools and technological equipment that cannot be manufactured at the enterprise. It is economically more profitable to purchase them at specialized enterprises or in stores.

Tool production consists of tool and tool repair workshops and has as its task the execution of work on the manufacture, repair and restoration of tools and technological equipment.

Tool service involves the uninterrupted supply of workplaces with tools and technological equipment, the organization of their proper operation, timely and high-quality repairs.

The process of organizing a repair facility

The function of repair and preventive maintenance of equipment is performed by the repair facility. Its tasks are to ensure the constant operability of equipment and its modernization, manufacture or purchase of spare parts necessary for repairs, improve the operating culture of existing equipment, improve the quality of repairs and reduce the cost of its implementation, develop and implement progressive equipment operation systems.

The structure of the repair economy includes repair shops and sections, repair groups in the shops. The department of equipment headed by the chief mechanic of the enterprise is in charge of the economy.

The process of organizing the energy economy

The main task of the energy economy is the uninterrupted supply of production with all types of energy, the most complete use of the power of power devices, the reduction in the cost of consumed types of energy, and the maintenance of power devices in working order.

The organization of energy facilities and the operation of energy devices is based on planning energy needs and determining the sources of its coverage. The need for energy resources is established on the basis of the norms of their consumption and the annual program for the production of products by the workshops of the enterprise. The summary calculation of the demand for all types of energy must be balanced with the energy saving scheme.

The process of organizing the transport economy

Transport operations are an integral part of the technological process of manufacturing products. The rational organization of factory transport is an important prerequisite for high labor productivity of workers performing the main technological operations, helps to reduce the duration of the production cycle and rhythmic work.

Transport of the enterprise is divided into external and intra-production (internal). External transport connects the enterprise with the railway, airport, and other enterprises. Internal ensures the movement of materials, parts and finished products between shops, sections, workplaces.

The organization of the work of inland transport includes a transportation planning system, the implementation of relevant preparatory work, the establishment of a certain work procedure Vehicle and performance of loading and unloading operations.

The process of organizing warehouse management

The main tasks of warehouse management are the creation of optimal stocks of material resources, tools, equipment, catering for production shops with the necessary material resources, storage and shipment of finished products. A well-organized warehousing contributes to the timely fulfillment of planned targets, accelerate the turnover of working capital, and reduce the cost of production.

The role of warehouses in providing production process determine the following types of work performed by the warehouse: unloading, sorting and receiving materials and products arriving at warehouses, their placement and storage, release of material resources from warehouses and delivery to consumers - production, auxiliary and service units. The warehouses keep records of the movement of materials and take measures to maintain stocks at the proper level.

Product Quality Assurance Process

The process of ensuring product quality is one of the most important production processes. The economic characteristics of the enterprise, its competitiveness, position in the market of goods and services largely depend on the level of quality of manufactured products.

Under product quality is understood as a set of features and properties of products that determine its ability to satisfy certain needs. There are two groups of indicators that reflect the quality of products.

Performance indicators, which reflect the properties of product quality associated with the satisfaction of needs in accordance with the purpose of the products.

Production and technological indicators, characterizing the machine or device as an object of production in the conditions of the manufacturer. These indicators indicate the compliance of the quality of manufactured products with the requirements of standards or technical specifications, the degree of their manufacturability, labor intensity and cost, etc.

Each enterprise is called upon to produce products of proper quality that can meet all consumer requirements. The release of high-quality products determines the need to provide the enterprise with a set of technical, organizational and managerial measures aimed at producing products of appropriate quality.

Ensuring the quality of manufactured products is one of the most important processes in the organization of production at the enterprise. To implement this process, the enterprise forms a product quality assurance system, which is a set of organizational measures aimed at creating the necessary conditions for the production of products of proper quality.

There are three blocks in the quality assurance process:

supply unit in which measures are being taken to create conditions to ensure the release of high quality products;

control unit, which generates information about the state of factors and conditions that ensure the proper quality of products;

impact block, in which measures are developed and implemented to eliminate deviations from the established parameters of factors and conditions that ensure product quality.

It should be borne in mind that the quality of products is formed both at the stage of designing new products and production. Therefore, the quality assurance system at the enterprise covers all stages of product development and manufacturing.

The new set of international quality standards ISO 9000 defines the specific elements of a quality system. The most important of them, which determine the possibilities of quality assurance, are given below.

Management responsibility. In the enterprise management system, the degree of responsibility and scope of authority of all managers and specialists involved in setting goals, achieving a specific level of quality and quality control should be determined. A leader responsible for the operation of the quality assurance system should be identified.

Quality assurance system. The enterprise should form a quality assurance system, develop and implement procedures aimed at performing all the functions of the system.

Quality control design work. It is necessary to carefully plan and clearly define the characteristics of the designed product, constantly monitor the process of creating design and technological documentation, and make sure that the main characteristics of the developed products meet the initial requirements.

Providing production with material resources. Potential suppliers of materials and components should be assessed for compliance with the requirements, the effectiveness of suppliers' quality assurance systems should be assessed, all incoming materials should be checked for compliance before use quality requirements, incoming materials to protect against loss and damage.

Process control. Production must be carried out under controlled conditions, the production process is planned; documents and instructions are required that determine the course of the technological process; Quality control of equipment, tooling and tools is ensured.

Control and testing. During the production process, quality control of parts and testing of finished products should be ensured, the results of the control should be recorded and records of the results should be carefully stored, the causes of defects should be determined and eliminated before they occur, products that do not meet quality requirements should be rejected and withdrawn.

Equipment and accessories for control, measurement and testing. Controlling and measuring equipment, tooling must be constantly checked, undergo maintenance, and only after these procedures be allowed into production, the software must be checked both before and during use.

Internal quality checks. It is necessary to plan and carry out so-called internal checks of the state of the quality assurance system: check the quality of processes, manufactured parts, the condition of equipment, the degree to which all conditions that ensure quality have been achieved.

Staff training. Training of workers, specialists and managers should be organized. This work is carried out taking into account the need for training of various categories of workers and tasks for which advanced training is required.

Application of statistical methods. It is necessary to determine which statistical methods can be used in the enterprise, methods for their application are developed and the use of these methods is ensured to check the characteristics of products and the suitability of technological processes.

Maintenance. Conditions must be developed Maintenance manufactured products from consumers and organized a system of customer service.

Quality reporting. Documents in which products are registered must be identified, retained and deadlines be liquidated in due course.

Also, within the framework of the requirements for quality assurance in the production process, it should be said about the concept of TQM. The generalized practice of working on the principles of TQM is the basis of the standards of the ISO 9000:2000 series and is formulated in the form of eight quality management principles.

Orientation to the consumer. Organizations depend on their customers and therefore must understand their current and future needs, meet their requirements and strive to exceed their expectations.

Leader Leadership. Leaders ensure the unity of purpose and direction of the organization. They should create and maintain an internal environment that ensures the full involvement of employees in the organization's objectives.

Employee involvement. People at all levels form the backbone of an organization and their full involvement enables the organization to capitalize on their abilities.

Approach the system as a process. The desired result is achieved more efficiently when activities and related resources are managed as a process.

System approach to management. The identification, understanding and management of interrelated processes as a system contribute to the effectiveness and efficiency of the organization in achieving its goals.

Continuous improvement. Continual improvement in the performance of the organization as a whole should be seen as its permanent goal.

Making decisions based on facts. Effective decisions are based on the analysis of data and information.

Mutually beneficial relationships with suppliers. An organization and its suppliers are interdependent and a mutual benefit relationship enhances the ability of both parties to create value.

The process of quality assurance, as well as building a system for monitoring the quality of products, production, and the organization's activities is very important, it is a necessary element to ensure the efficiency of the enterprise and any economic unit. The management apparatus should pay increased attention to this process. Quality is part of the key to the success of an organization.

Shipment of goods from a warehouse is a process that requires from all participants not only responsibility, clarity, attentiveness and coherence, but also elementary knowledge of certain rules, as well as their exact observance. The organization of shipment should be developed in the most thorough way. Failures at this stage of the distribution of goods can lead to shortages, damage, deterioration in the quality of the goods, and, as a result, claims to suppliers from the recipients, and then arbitration claims are inevitable. How to avoid this and what you need to know for this? What is the process of shipment of goods and how is it carried out?

There are a number of conditions that shipper enterprises are obliged to ensure so that the shipment from the warehouse of their products goes without overlaps and failures.

What are these conditions?

Only products that comply with the completeness and quality requirements dictated by standards, samples, specifications, drawings, standards are allowed for shipment (delivery).
All products must be packed in strict accordance with the established rules for packing and packing, sealing individual places and labeling. All responsibility for damage to the goods due to poor-quality or inappropriate packaging, as well as for losses, in case of sending products to the wrong address due to incorrect or defective marking, lies with the seller.
For each place, a detailed document must be drawn up, provided for by the standards, as well as mandatory rules, technical or other special delivery conditions (it can be a bill of lading or a packing list), indicating the products that are in this container, indicating its exact name, article or catalog number, quantity, weight (net and gross), as well as details of the supplier and recipient.
The packing list is made in triplicate. One of them (in a waterproof envelope) is put into the container along with the goods. The second one (also in a waterproof envelope, covered with a plastic or tin protective plate) is attached to the outer wall of the container. The third copy of the packing list is attached to the package of accompanying documents. Further, on the basis of the packing lists and the picking list, a shipping specification is compiled, which is attached to the invoice.
The quantity of goods shipped, its weight, the number of bales, bags, boxes, packs, bundles - all this must be clearly defined. In this case, boxes and boxes are numbered with fractional numbers, where the numerator means the serial number of the container, and the denominator shows the total number of places in the lot.
Shipping and settlement documents containing data on the quantity of goods (with an exact match of the actually shipped products) must not only be clearly and clearly drawn up, but also sent to the recipient in a timely manner in a predetermined and established manner.
Documents certifying the quality and completeness of the delivered goods (this can be a certificate or certificate of quality, a technical passport), as well as shipping and settlement documents, must be clearly and correctly drawn up. The data on the quality and completeness of the shipped products indicated in them must exactly correspond to the actual data. These documents are sent to the recipient along with the products, unless otherwise agreed between the parties, special delivery conditions or other mandatory rules.
The rules in force in transport for the delivery of products for transportation, their loading, fastening, as well as special loading rules dictated by standards, technical and other conditions, must be strictly observed.
The work of employees involved in determining the quantity of shipped goods and processing settlement and shipping documents for it should be systematically monitored.

The process of shipment of products from the warehouse consists of the following step-by-step operations:

Incoming orders are processed based on the availability of products in stock.
Products are being picked from storage.
The item is moved to the picking area.
Picking of orders and packaging of products (packing in containers, formation of packages) is carried out.
Packing lists are drawn up, after which they are placed in a container (box or crate) and fastened to cargo places.
Cargo places are closed, covered with metal or plastic tape.
Cargo labeling is in progress.
Cargo modules are being formed – packages are being packaged on pallets.
Cargo modules are moved to the loading area.
Cars, containers, railway cars are being loaded.
A bill of lading is issued.

The main task of any warehouse is the organization of efficient warehouse activities. And the main criteria for this effectiveness are:

a) the ability to fully satisfy incoming orders according to the nomenclature;
b) the ability to provide urgent shipments: within the region - within half a day, outside the region - within a day. For non-urgent shipments, a three-day period is provided, no more.

Suppliers prefer large and regular orders with long lead times. Such orders provide an opportunity to optimize the use of labor and technology. Customers, in turn, more often want not to make inventory, but to receive products if necessary and immediately. In order to somehow smooth out these contradictions, high discounts are set for large orders with long delivery times (several weeks or months), while they remain insignificant for urgent orders.

The loading of warehouse personnel responsible for the shipment of goods must be uniform. Therefore, all applications are divided into two types: urgent (usually small) and non-urgent (usually large). Receipt of urgent applications is carried out until 11-12 hours. Orders are immediately processed for the availability of goods in stock, completed and packaged. Shipment and delivery of urgent orders (together with ready-made non-urgent orders) are carried out using the vehicles of the recipients or carriers in the afternoon of the same day. If requests are received after 11-12 pm, they are considered non-urgent and are executed the next day. An urgent order can be sent to a large warehouse at any time of the day, but the time of shipment of the goods will still be fixed in the same way: orders received before 11.00 will be executed on the same day, and received after 11.00 - the next. The amount of the discount in both cases remains the same as was established for urgent applications.

The experience of developed countries offers more convenient planning of shipments - when the terms of shipment for non-urgent orders are indicated in the form of a serial number of the calendar week during which the products must be shipped by the supplier. So, if in the contract or in the document confirming the order it is indicated that the shipment should take place on the 14th week, then this means that it will definitely take place in the first week of April within 5 working days. There are also special business calendars abroad, in which all weeks are numbered.

Pickers or other warehouse employees are given a picking list (or route map), after which they select products from storage locations. The picking list contains a list of goods, which must be compiled in ascending order of storage addresses (not in alphabetical order). This allows the process of selecting goods to be carried out much faster. With manual selection a small amount products are stacked on hand trucks, after which the goods are sent to the appropriate area for picking.

In large warehouses, the selection is usually mechanized - the cargo, packaged and placed on a pallet, is removed from the storage place using a stacker and then moved to the order picking area.

The technology of product selection in very large warehouses does not provide for the use of a selection list. The selector uses a computer terminal (laptop). Data is transmitted using floppy disks or radio channels. Information is transmitted over a radio channel much faster and therefore this method is more often used in systems with a large number of urgent (emergency) orders. At the same time, the server determines the priority of the order and may require the execution of an urgent request, interrupting the process of selecting products for the current order.

The use of portable computer terminals makes it possible to conduct an inventory without interrupting the work of the warehouse. If the selection of goods from the warehouse is completed and the picker has free time, then a new task will appear on the terminal for him - for example, to take an inventory of products in a particular shelving cell in the aisle closest to him.

Also, the use of such terminals allows you to organize and keep records of the work of each specific selector: to note the productivity of his work, the quality of work, the use of working time, etc.

After the selection of goods is completed and possible problems are identified (for example, a shortage of goods is detected and, as a result, correction of shipping documents is required), the consignment of goods is sent to the packaging area.

Participants in the shipment process and their interaction

Once a contract for the supply of products has been signed with the customer, the logistics provider must perform a number of operations in order to arrange the future shipment of these products for specific specified orders. At this stage, the following interact with the logger:

implementation service. Regulations for processing customer orders, forms and deadlines for fulfilling orders are being developed. The sales force must include all this information in product supply contracts. The task of the logistics service is to organize the transfer to the sales service on the day the shipments are completed without errors and delays:

a) information about the consignments of cargo that was handed over to the carriers;
b) physical parameters (weight, volume, dimensions, type of packaging, tare, etc.) required to send shipping notifications to customers;
c) a set of accompanying documents attached to the goods for invoicing.

buyers. At the stage before the signing of the contract and after its conclusion, the log operator coordinates and clarifies with the buyers all instructions for the shipment of goods.
carriers. The work of the logistics service with carriers is, first of all, the coordination of the place, time and method of loading goods. In addition, the following is agreed with the carrier: the procedure for the delivery of goods by weight and number of seats; the composition of the commissions that will deliver and receive the cargo; forms of documents provided for signature upon delivery and acceptance; the procedure for filing claims, escorting cargo.
storage service. Together with the storage service, the process of selecting and bundling goods is being developed, the execution and adjustment of the selection technology is controlled.
control service. Interacting with the quality and quantity control service for shipped products, the logistics service develops instructions regarding control, sequence of operations, preparation of documents, and also establishes a procedure for detecting deviations.
packaging service. Methods for selecting manufacturers of containers and packaging, as well as methods for organizing packaging processes during shipments, are coordinated with the packaging service.
expedition. Working with the expedition consists in organizing cargo escort, for this it is necessary:

a) reserve areas where the cargo will be temporarily placed in anticipation of its loading;
b) plan the technical means and manpower for loading;
c) organize, if necessary, transportation by own transport or agree on the provision of services with a carrier partner;
d) control the actual terms of loading and departure of consignments;
e) control the passage of goods along the entire route of delivery, starting from known points encountered along the route, points of transshipment of goods to other modes of transport and border zones to customs points;
f) control the receipt of all necessary transport documents in the original.

cargo service. Together with the freight service, the log operator develops work and repair schedules for equipment, agrees on the necessary technology for moving freight transport that has arrived for loading, and specifies the composition of work teams, personnel required for loading batches ready for departure, and for moving goods.

Now let's take a closer look at which services are directly involved in the shipment, which specialists are involved in this process and what functions they perform.

Logistics service. Manages logistics processes, logistics of external and internal operations.
Storage service. This service includes selectors (pickers) responsible for the safety of the goods.
Control service. Includes merchandisers, inspectors, this also includes a laboratory, testing services, samples and standards.
Packaging service. Service specialists are packers, technologists, loaders.
Documentation service. Includes drafters of shipping documents.
Expedition. The functions of forwarders are direct interaction with suppliers, carriers, recipients, as well as with departments and workshops.
Cargo service. Service specialists - dispatchers, foremen, shift supervisors, cargo work technologist, loaders, slingers, riggers. Carry out the relevant work.
PTO garage. Includes drivers and machine operators, as well as a repair shop. In charge of the service - maintenance of equipment and timely repairs.

Shipment is provided by the following elements:

competent management: proper orders, regulations (including those on the units involved in the shipment), instructions, orders, control over execution, punishments, rewards;
clear planning: plans for sales, cargo turnover, all work, work schedules, shifts, vacations;
job descriptions, as well as qualification requirements for specialists involved in the shipment;
structure and clear sequence of business processes that manage shipment;
the optimal set of required space for processing orders: picking, packing and loading goods;
set of optimally necessary technical equipment: machines for picking, packing and loading an order, equipment and instruments for checking and controlling the quality of goods;
contract terms: appearance containers and packages, standard quantity of products in one package, cargo modules, methods of transportation and choice of carriers, information on shipments, etc.;
technology of processing goods and cargoes;
technological instructions for the procedure for selecting, picking, packaging, as well as loading various products;
methods for checking the quality of completed orders;
forms of documentation received as a result of shipment;
computer programs and systems;

computer system

With the help of a computer system it is possible and necessary:

automation of all business processes of the enterprise based on a single system. At the same time, the installation of disparate independent programs will become completely unnecessary.
building a system of integrated and centralized control an enterprise that includes sales management, order processing, warehouse and cargo operations, planning and analysis financial results work of all services and divisions of the enterprise.
unification of geographically distributed and actually scattered divisions of the enterprise into one single information structure.

When shipping goods from a warehouse, in order to preserve the quantity and quality of the supplied products, create conditions for timely and correct acceptance of its quality, manufacturing enterprises (senders) are required to ensure:

Strict observance of the established rules for packing and packing products, marking and sealing individual places;

Accurate determination of the quantity of shipped products (weight, number of places-boxes, bags, bundles, bales, packs, etc.);

Shipment (delivery) of products that comply in terms of quality and completeness with the requirements established by standards, specifications, drawings, recipes, samples (standards);

When shipping products in packed or packaged places - an investment in each container provided by the standards, technical conditions, special delivery conditions, other mandatory rules or contract of a document (packing label, bale card, etc.) indicating the name and quantity of products, located in this container place;

clear and correct design documents certifying the quality and completeness of the supplied products (technical passport, certificate, certificate of quality, etc.), shipping and settlement documents, the compliance of the data on the quality and completeness of the products indicated in them with its actual quality and completeness;

Accurate and clear execution of shipping and settlement documents, compliance of the data on the quantity of products indicated in them with the actually shipped quantity, timely sending of these documents to the recipient in the prescribed manner;

Timely sending of documents certifying the quality and completeness of products to the recipient - these documents are sent along with the products, unless otherwise provided by the main and special terms of delivery, other rules binding on the parties or the contract;

Strict observance of the rules for the delivery of goods for transportation, their loading and fastening, as well as special rules for loading established by standards and specifications;

Systematic monitoring of the work of persons involved in determining the quantity of shipped products and processing shipping and settlement documents for it,

Products that have not passed the quality check in accordance with the established procedure, as well as products, the shipment of which was prohibited by the bodies exercising control over the quality of products, and other authorized bodies, should not be supplied.

In cases provided for by standards, technical conditions, other rules binding on the parties and the contract, the manufacturer (sender) is obliged, when shipping (delivering) products in packed or packaged places, to enclose in each container a document certifying the name and quality of the products located in this container place.

The sender is obliged to draw up a detailed packing list for each item, which indicates the list of packed goods, their catalog number or article number, quantity, item number, gross and net weight, name of the supplier and recipient.

One copy of the packing list in a waterproof envelope is enclosed in a box or box along with the goods. The second copy in a waterproof envelope, covered with a tin or plastic plate, is attached to the outer wall of the box or box. The third copy is attached to the accompanying documents.

Boxes or boxes are numbered with fractional numbers, and the numerator will mean the ordinal number of the box, and the denominator will be the total number of places in the party.

The seller is liable to the buyer for damage to the goods due to poor quality or improper packaging, as well as for losses associated with sending goods to the wrong address due to defective or incorrect labeling.

Based on the pick list and packing lists, a shipping specification is printed and attached to the invoice.

Packages are subject to marking in accordance with the requirements of standards and specifications.

Shipment of goods from the warehouse includes the following operations:

Processing orders for the availability of goods in stock;

Selection of goods from the place of storage;

Moving goods to the order picking area;

Picking of orders and packaging of goods - packing in containers, formation of packages;

Registration of packing lists, laying them in packages and fastening them on packages;

Closing packages, wrapping them with metal or plastic tape;

Marking of packages;

Formation of cargo modules - packing of packages on pallets;

Moving cargo modules to the loading area;

Issuing a bill of lading.

The task of the warehouse is to organize effective activities. Efficiency criteria - complete or almost complete satisfaction of orders according to the nomenclature, ensuring urgent shipments within a day outside the region, within half a day - within the region. Non-urgent shipments - within a period of not more than 3 days.

It is more convenient for suppliers to receive large orders with long delivery lines and regularly. It is more convenient for customers not to have stocks and receive goods at a specific need immediately. These conflicting aspirations are reconciled by establishing high discounts for large orders with monthly and weekly delivery times and noticeably smaller discounts for urgent orders. To ensure uniform loading of the warehouse staff, applications are divided into two types: applications that should not be small (non-urgent) and applications that should not be large (urgent).

Urgent orders are accepted until 11 or 12 o'clock with delivery on the same day. Incoming orders are immediately processed according to availability in the warehouse, completed and packaged. Shipment for urgent (and along with them, if ready, for non-urgent) applications, as a rule, is carried out in the afternoon using the vehicles of carriers or recipients.

Orders received after 11:00 am will be processed the next day. Large warehouses practice round-the-clock acceptance of urgent orders, but the shipment time is also fixed: for orders received before 11 o'clock on any day, the order is executed on the same day, for those received after this hour - the next. At the same time, in both cases, the discount remains in the amount established for urgent applications. For more convenient planning of shipments, the practice of developed countries can be adopted. The terms of shipments for non-urgent contracts and orders are set in the form of an indication of the ordinal number of the week during which the goods will be shipped by the supplier. For example, if the contract or order confirmation mentions that the shipment date is the 14th week, this means that the goods will be shipped exactly in the first week of April, on one of the five business days Abroad they even issue business calendars with week numbering.

Pickers or other warehouse employees receive a picking list (route map) and select goods from storage locations. The picking list must be printed in such a way that the list of goods is compiled not in alphabetical order, but in ascending order of storage addresses. This greatly speeds up the selection of goods. In the case of mechanized picking in large warehouses, the cargo, packaged on a pallet, is removed by a stacker from the place of laying and moves to the picking area for consignments of goods.

Manual picking for the release of a small amount of goods is carried out with stacking on hand trucks, which deliver the goods to the picking area.

In very large warehouses, the technology of selecting goods in the warehouse without the use of a picking list is used. The selector uses a laptop-type computer terminal. Data exchange between the terminal and the server can be organized either via floppy disks or via radio channels. The exchange of information over radio channels is more efficient and is used in systems with a high number of emergency orders. The server may interrupt the process of selecting goods for current orders and require the execution of a priority order.

The use of portable terminals allows inventory taking without stopping the warehouse. If the picker has finished picking goods and he has free time, then the terminal displays a task - to carry out an inventory of goods in a certain cell of the rack in the aisle closest to the picker. The use of portable terminals makes it possible to organize the accounting of the work of each selector in terms of labor productivity, quality of work, use of working time, etc.

After selecting the goods and clarifying possible problems(for example, a shortage of goods requiring adjustment of shipping documents) the consignment of goods is packed.

Interaction of participants in the shipment process

From the moment the contract for the supply of goods is concluded, the logistics service should perform a whole range of operations to organize the future shipment of these goods from the warehouse for specific specified orders.

The complex of operations includes the work of:

- with the sales department;

- with buyers;

- with carriers;

- with storage, control and packaging services;

- with an expedition;

- with the cargo service.

Services involved in the download

Working with the sales service is to develop a procedure for processing customer orders, forms and deadlines for submitting orders. The sales service should include information on the regulations, forms and deadlines for the provision of orders in contracts for the supply of goods. The logistics service must arrange for the transfer without delays and errors to the sales service on the day the shipments are completed:

— information about the consignments of goods that have been handed over to carriers,

- physical parameters, dimensions, weight, volume, type of container and packaging, etc. for sending notices of shipment to customers;

- a set of shipping documents for invoicing.

Work with buyers - at the pre-contract stage and after the conclusion of contracts, the logistics service must coordinate and clarify shipping instructions with buyers.

Work with carriers consists in agreeing on the place, time and method of loading consignments of goods, as well as the procedure for the delivery of goods in terms of the number of places and weight, the composition of the handing over and receiving commissions, the forms of documents signed upon delivery and acceptance, the procedure for presenting claims, escorting goods.

The organization of cargo escort includes the following mandatory points:

- reservation of space for temporary placement of cargo in anticipation of loading;

— planning technical means and manpower for loading;

– organizing, if appropriate, transportation by own transport or using the services of partner carriers;

— control of the actual terms of loading and departure of consignments of goods;

- control of the passage of goods along the delivery route - through known points along the route, points of transshipment to other modes of transport, border checkpoints and customs;

– control of receipt of originals of all necessary transport documents.

Working with the storage service consists in developing processes for selecting and picking goods, monitoring execution and adjusting the selection technology.

Working with the quality and quantity control service for shipped products consists in developing control instructions, sequence of operations, preparation of documentation, and procedures for detecting deviations.

Working with the packaging service consists in agreeing on methods for choosing manufacturers of packaging and containers, methods for organizing packaging processes during shipments.

Work with the cargo service consists in developing work schedules, repairs of equipment, in coordination necessary technology movement of trucks upon arrival for loading, the composition of work teams for loading shipments and for moving goods.

Shipment process design

Ensuring shipment

Shipment of goods in full compliance with contracts in terms of quantity, quality and completeness is a responsible procedure, the careless execution of which leads to shortages, damage, incompleteness or a decrease in the quality of goods. As a result of the discovery of deficiencies, recipients present claims and arbitration claims to suppliers. Therefore, the organization of the shipment of ordered goods, like any logistics operation, must be carefully designed.

Shipment assurance elements:

- a set of optimally required areas for picking, packaging, loading goods;

- a set of optimally necessary office equipment, machines and equipment for picking, packaging, loading goods, instruments and equipment for quality control of goods;

– terms of contracts: type of container and packaging, standard quantities in one package, cargo modules, coordination of modes of transportation and carriers, information on shipments, etc.;

— cargo handling technology;

- technological instructions for the processes of selection, assembly, packaging and loading of various goods;

— structure and algorithms of business processes for shipment management;

- Methods for checking the quality of goods;

- computer programs;

- job descriptions, qualification requirements for specialists involved in the shipment;

- forms of documents received as a result of shipment;

- provisions on the units involved in the shipment;

- management: orders, instructions, regulations, instructions, control of execution, rewards, punishments;

- planning: sales plans, cargo turnover plans, work plans, work schedules, vacations, shifts.

In practice, there are options for processing shipped goods:

– shipment of goods under contracts with long delivery times established by contracts;

– Shipment of goods on a “just in time” basis according to the approved schedules;

- urgent shipments for urgent orders;

- shipments within the enterprise.

The most difficult in the organization - urgent shipments. Scheduled shipments and regular just-in-time shipments optimize the use of machinery and manpower.

Computer system requirements

With the help of a computer system it is necessary:

- automate all business processes of the enterprise on the basis of a single system, while avoiding the need to install disparate programs;

– to build a system of integrated enterprise management, starting from sales management, processing customer orders, warehouse operations, cargo operations and ending with planning and analyzing the financial performance of all departments of the enterprise;

- to unite the geographically distributed divisions of the enterprise into a single information structure;

ATTENTION! The business process described below is typical. If necessary, it can be flexibly adjusted to the needs of the Customer.

The basic business process of the System, which ensures the transfer of products to the warehouse of finished products, organized like this:

I. Order manager or responsible employee of the production department:

Forms a document in the System for the transfer of products to the warehouse of finished products in the prescribed form. The document contains a line-by-line list of all transferred products indicating their names, containing, if necessary, an indication of special conditions (for example, the presence of additional tests before delivery to the warehouse of finished products), designations and serial numbers, without indicating prices. On its basis, the System automatically generates an appropriate document.
Using the System tools, notifies the responsible employee of the financial / planning department about the transfer of the document for setting prices (costs) in it, and waits for a response notification of readiness.
Having received a notification about filling in prices, it generates and prints out the form MX-18 (for the transfer of finished products to storage locations), which it signs and submits to the Supply Department.

After receiving a notification about the need to set prices in the document "Goods posting", fills in the prices (cost price) in this document and controls their relevance.
Using the means of the System, notifies the Order Manager of the completion of price setting.

The basic business process of the System that ensures shipment products from the finished goods warehouse is organized as follows:

I. Finished Goods Shipping Manager:

Receives from the Order Manager a list of shipped products with serial numbers, indicating the Order number, and, if necessary, the number of the specification / stage, according to which the shipment will be made.
Creates in the System a document "Sales of goods and services", in which he enters a list of shipped products and fills in the necessary details.
Using the means of the System, notifies the responsible employee of the financial / planning department about the readiness of the document "Sales of goods and services" to set sales prices in it, and waits for a response notification from him about readiness.
Having received a notification of the completion of setting prices in the document "Sales of goods and services", prints from it, if necessary, the forms TORG-12, TTN, Invoice, etc.

II. Responsible officer of the finance/planning department:

After receiving notification of the need to set prices in the document "Sales of goods and services", fills in the sales prices in this document and controls their relevance.
Notifies the Finished Goods Shipping Manager that pricing has been completed.

Module "Management of shipments of finished products" designed to solve the following tasks:

Ensuring the maintenance of primary warehouse accounting documents;

When generating primary warehouse accounting documents (Transfer of goods to storage places, sales documents, movement of goods, etc.), the System uses the basic tools and functions of 1C: Trade Management (1C: UT).

Analysis of the state of shipment of finished products by Order and their availability in the free balance.

As a result, the System maintains separate records (according to the requirements of ISO 9000) for each product with a serial number, which makes it possible to ensure its traceability at all stages of its life cycle, including returns for warranty and non-warranty repairs.

The article was published in the journal "Economist's Handbook" No. 2 February 2017.
All rights reserved. Reproduction, subsequent distribution, communication on the air or by cable, bringing to the public attention of articles from the site is allowed by the copyright holder only with a mandatory reference to the print media indicating its name, number and year of issue.

Technological process of the main production

The procedure for calculating the cost of production

Evaluation of the results of the enterprise

Buisness process is a set of actions (operations, activities) that are performed in a certain sequence and are aimed at obtaining the final result.

operational business processes(production, sales, etc.). This is the basis of the business, all other business processes are auxiliary;
business process management(planning, strategy development, corporate governance, etc.);
servicing business processes. is designed to ensure the efficiency of the entire enterprise as a whole, which ensures the functioning of the main business process (recruitment, work of the financial service, purchasing department, accounting, engineering staff, etc.).

The business process "Main production" (belongs to the category of main ones) is a set of actions (operations, activities) performed in a certain sequence and aimed at manufacturing the final product (service, product) to meet the needs of customers. The main production is the foundation of the functioning of the enterprise, the basis of its cash flows.

To perform the main production as a business process, a set of various resources is used: human, material, technical, financial, etc. The result of the business process “Main production” is profit from the sale of products (goods, services).

First of all, when studying the main production, you need to understand the process of manufacturing products, that is, to study all the stages from the acquisition of raw materials to the sale of goods to the buyer (often the first step is considered not to be the acquisition of raw materials and materials, but to receive an application from the customer to purchase products or perform work (services)).

We will do this with an example manufacturing enterprise Alfa LLC, which produces wooden chairs.

Imagine the main production process in the form of a diagram:

Acquisition of raw materials and supplies

Material costs include the cost of raw materials and basic materials, components, transportation and procurement and other costs associated with the production and manufacture of products.

This category does not include expenses for materials for household needs of workshops and office premises (soap, mops, brooms, napkins, paper towels, stationery, materials for office equipment, etc.).

Thus, material costs are raw materials and materials needed exclusively for the main production.

Before concluding contracts for the supply of raw materials and materials for the production of products, it is necessary to analyze in detail all potential suppliers in order to choose the most favorable delivery terms, the most reasonable prices and the least distance from the enterprise's warehouse to reduce transportation costs.

Depending on the number of chairs produced, the level of material costs will vary.

What materials and in what quantity are needed for the manufacture of one chair - in Table. one.

Table 1

Breakdown of expenses under the item "Raw materials and materials" per unit of production

Name	Unit rev.	Qty	Price, rub.cop. per unit rev. excluding VAT	Costs, rub. cop. excluding VAT
Beam 40×60 mm
Edged board 400×480 mm
Edged board 100×420 mm
Furniture foam rubber

self-tapping screws



Sandpaper
Total cost of materials per chair

Since the main goal of the enterprise is to make a profit, and this is directly related to reducing the cost level, it is necessary to consider various options cost optimization. At the same time, one should not underestimate the cost of raw materials and materials - one of the fundamental elements of costs in industrial enterprises.

To reduce costs under this item, you should revise contracts with suppliers and counterparties or find new suppliers - with more favorable terms of delivery, payment and, of course, prices. To do this, as a rule, most often:

conclude contracts with manufacturers directly, bypassing intermediaries or reducing their number to a minimum in order to reduce the purchase cost of raw materials;
enter into contracts with suppliers for the purchase of a large batch of materials. In this case, you can negotiate with suppliers to provide discounts, but do not forget about the increase in the cost of storing large lots;
independently produce raw materials and materials. Do-it-yourself production is not always cheaper than purchasing finished material from suppliers.
buy cheaper raw materials (the most common way now).

Before buying cheaper raw materials, analyze whether the quality of the products will fall, and as a result, whether the demand for products will remain in case of a decrease in its quality.

Technological process

The technological process for the production of wooden chairs begins with cutting wood into certain basic and additional blanks. To do this, use special machines or saws (circular saws, drilling, universal machines, band saw, etc.).

Then comes the process of milling, cleaning and grinding blanks. Most often, in production, a multifunctional machine is used for these purposes, which allows you to simultaneously perform several actions.

After checking the workpiece (and fastening grooves, if necessary), they are partially hand-cleaned and finely sanded, which allows to achieve the smoothest surface for even paint application. For these purposes, grinders, hand grinders, planers and sandpaper are used.

In conclusion, the chair is assembled from all blanks, the length of the legs is aligned, after which the process of coloring and final packaging of the finished product for delivery to the warehouse takes place.

In addition, the company manufactures handmade chairs to order.

All equipment used for the production of chairs is mechanized (the supply and processing of blanks is mechanized, but the processing process is controlled manually) or semi-mechanized (the supply of blanks is carried out manually by the shop workers, but the processing process is automated).

The following equipment is required for the production of wooden chairs (Table 2).

table 2

Scroll necessary equipment for the production of wooden chairs

Name	Qty	Unit price, rub.	Amount, rub.
Name	Qty	Unit price, rub.	Amount, rub.
Circular saw
Band-saw
Drilling and filler machine
panel saw
Multifunctional grinding machine
Electric drill
Electric jigsaw
Electric saw
Sander
Clamps
screwdriver
Perforator
Industrial dryer

Product costing

The cost of each enterprise is calculated in accordance with certain principles, the main of which is the validity of attributing cost items to cost.

Important!

The cost should include all costs - both those that directly affect its size, and those that have an indirect impact.

To form the cost of production of the main production, account 20 “Main production” is used, on which all types of expenses of the production process are accumulated.

Table 3

Analysis of account 20 "Main production" per unit of production

Check	Cor. check	Credit	Debit
Beginning balance
materials	Beginning balance


	Con. balance
Salary	Beginning balance


	Con. balance
Insurance premiums	Beginning balance


	Con. balance
overhead costs	Beginning balance


	Con. balance
General running costs	Beginning balance


	Con. balance
Total	turnover	19 364,60
	Con. balance	19 364,60

Expenses for raw materials and materials (account 10 "Materials")

To control the consumption of materials at enterprises, consumption rates are approved, which indicate the maximum allowable amount of materials required for the manufacture of a unit of production (similar to Table 1).

Details on the consumption of materials can be found in the analytics of account 10 "Materials" (an example is in Table 4).

Table 4

Account card 10 "Materials"

Period	Document	Analytics Dt	Analytics Kt	Debit		Credit
Period	Document	Analytics Dt	Analytics Kt	Check	Sum	Check	Sum
	Requirement-invoice 00001-000001 dated 01/17/2017 12:20:00 pm	Basic material costs	Beam 40×60 mm
	Writing off materials to production	Basic material costs	Edged board 400×480 mm
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs	Edged board 100×420 mm
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs	Furniture foam rubber
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs	self-tapping screws
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs
	Requirement-invoice 00001-000002 dated 01/18/2017 17:14:00 Writing off materials to production	Basic material costs	Sandpaper
Turnover for the period and balance at the end

Labor costs of key production workers

This cost item includes the basic and additional wages of only production workers who are directly involved in the production, manufacture of products or the provision of services.

The basic salary is the cost of labor remuneration accrued for the performance of work by specific categories of workers directly involved in the production process or the provision of services, accrual of a stimulating nature and remuneration in conditions that deviate from normal in accordance with labor legislation Russian Federation.

Additional wages are accruals established by the collective agreement of the enterprise and / or other local regulations in accordance with the labor legislation of the Russian Federation.

Forms of remuneration are established individually at each enterprise for various categories of employees and are fixed in a collective agreement, regulation on remuneration or other local regulations.

Wages can be:

time-based. Depends on the actual hours worked (fixed in the time sheet) and the employee's tariff rate or due salary. Tariff rates and official salaries of employees, depending on the position held, are approved by the head of the enterprise in the staff list;
piecework. Depends on the quantity of output (work performed or services rendered) at piece rates approved within the enterprise for a unit of output (work, services).

For the main production workers of Alpha LLC, a piecework form of remuneration has been established. A detailed breakdown of the cost item for wages on account 70 “Settlements with personnel for wages” is presented in Table. 5.

Table 5

Explanation of the cost item "Payment of the main production workers"

Type of work	Category of works	Labor intensity and wages
Type of work	Category of works	Labor intensity, man-hour	Cost of one hour, rub., kop.	Salary, rub., kop.
wood cutting
wood cutting
Milling, cleaning, grinding
Milling, cleaning, grinding

Painting
Painting
Package
Total

Insurance premiums

Organizations are required to pay fees:

in Pension Fund the Russian Federation (22% of the wage fund);
for compulsory pension insurance to the Social Insurance Fund of the Russian Federation (2.9% of the wage fund);
to the Federal Compulsory Medical Insurance Fund (5.1% of the wage fund).

Calculate the amount of insurance premiums of Alpha LLC:

8195.49 × 22% + 8195.49 × 2.9% + 8195.49 × 5.1% = 2458.65 rubles.

Insurance premiums are displayed on account 69 "Calculations for social insurance and security" (see table. 3).

overhead costs

General production expenses (OPC) include the costs of servicing and managing production, including the costs of:

depreciation of buildings, structures, production equipment, vehicles, repair of buildings and structures for industrial purposes, maintenance and operation of property;
wages of the shop management apparatus and insurance premiums from it;
maintenance of vehicles engaged in the movement of goods;
lease payments for fixed assets for shop purposes, etc.

In accordance with the accounting policy of Alfa LLC (local normative act regulating the specifics of maintaining accounting) overhead costs are distributed between individual products (services, works) in proportion wages key production workers.

These costs are reflected on account 25 "General production costs" (Table 6).

Table 6

Analysis of account 25 "General production costs"

Expenditures	Cor. check	Credit	Debit
Depreciation of fixed assets	opening balance


	ending balance
Property rental	opening balance


	ending balance
Salary	opening balance


	ending balance
Occupational health and safety	opening balance



	ending balance
	opening balance



	ending balance
	opening balance


	ending balance
Insurance premiums	opening balance


	ending balance
Fare	opening balance


	ending balance
turnover		1 177 341,53

The amount of overhead costs (in our example - 1,177,341.53 rubles) is distributed among all works (goods, services) of the analyzed period and fall into the debit of account 20 "Main production" (Table 3). In this case, after distribution, the cost of production of one wooden chair accounts for 1298.03 rubles.

General running costs

This cost item includes the costs of managing and servicing production, namely:

labor costs of the administrative and managerial apparatus (accounting, economists, lawyers, managers, marketers, engineers, etc.) and insurance premiums from it;
travel expenses;
postage;
expenses for the purchase of office supplies;
information and consulting expenses;
telephony services, Internet providers;
rental of premises not related to direct production, etc.

As well as general production, general business expenses, according to the accounting policy of Alpha LLC, are distributed in proportion to the wage fund of the main production workers.

To display this category of expenses, account 26 “General business expenses” is used (Table 7).

Table 7

Analysis of account 26 "General expenses" for the month

Expenditures	Cor. check	Credit	Debit
Property rental	opening balance


	ending balance
Depreciation	opening balance


	ending balance
Internet	opening balance


	ending balance
Office expenses	opening balance


	ending balance
Travel expenses	opening balance



	ending balance
Salary	opening balance


	ending balance
cellular	opening balance


	ending balance
Insurance premiums	opening balance


	ending balance
turnover		2 186 506,28

Then all general business expenses (2,186,506.28 rubles) are distributed among all works (goods, services) of the analyzed period and fall into the debit of account 20 “Main production” (see Table 3). In this case, after distribution, the cost of production of one wooden chair accounts for 2410.63 rubles.

As a result, after the distribution, we should get the same percentage of the distribution of costs per unit of output:

general business: 2410.63 / 2,186,506.28 = 0.11%;
overhead 1298.03 / 1,177,341.53 = 0.11%.

What other expenses should be included in the cost price?

The considered list of cost items included in the cost of production is not final and complete. Each type of activity has its own specific spending items. Let's consider some of them:

production development costs: expenses for ensuring the readiness of workshops and units for the production of a new type of product, designing a new product, developing a technological process, designing tooling, equipping with new equipment, information and consulting services, redevelopment of workshops, etc.;
costs for special technological equipment- for the manufacture, purchase, repair and maintenance of technological equipment for the intended purpose, directly related to the production of specific products;
costs for third party services(displayed on account 60 “Settlements with suppliers and contractors”) arise if the enterprise resorts to the help of third-party organizations (it is not possible to perform work on its own, there are no specialists or there are not enough of them, urgent work, low qualification of workers, equipment is loaded, etc. );
travel expenses of key production workers. Travel expenses of the main workers, if they have a large share in the cost, can be withdrawn from overheads in a separate item, for example, if work is performed not in a stationary workshop, but on the road. In accounting, this category of expenses is displayed on account 60 “Settlements with suppliers and contractors” (when purchasing travel tickets or paying for a hotel through an intermediary organization and paying by non-cash payment) and account 71 “Settlements with accountable persons” (formed according to advance reports for daily allowance, accommodation and travel in case of cash payment by a seconded employee);
other operating expenses- on the experimental work, standardization, payment for environmental pollution within the established standards, etc. Distributed by the cost of all types of products manufactured at the enterprise in proportion to the sum of all previous cost items;
depreciation expenses. From the composition of indirect costs, it is also possible to single out and attribute to direct costs and depreciation on fixed assets directly used in the main production. In accounting, it is accounted for under account 02 “Depreciation of fixed assets”;
losses from marriage (marriage - products or semi-finished products that do not meet the quality or specifications and cannot be subsequently sold or can only be sold after correction). In accounting, they are displayed on account 28 "Marriage in production";
fare. The cost of shipping finished products can also be allocated as a separate independent cost item;
costs associated with the improvement of technology and organization of production carried out in the course of the production process, improvement of product quality, increase in its reliability, durability and other operational properties;
the costs of improving working conditions and safety, advanced training of production workers.

All considered categories of costs, whether they are basic, directly related to the production of products, or overhead, indirectly related to production, form the production cost, i.e. current costs in monetary terms, due to the use of natural, labor, material and financial resources for the production of products (works, services), calculated as the sum of all considered cost items.

But there are also non-production (commercial) expenses - a category of expenses that are associated with the shipment, storage and sale of products, as well as advertising expenses, marketing research and etc.

The sum of the production cost and non-production costs is the total cost of production.

Selling and making a profit

Finished products are sold - either sold in a store or delivered to the customer, as a result of which the enterprise receives proceeds from the sale.

The cost of selling one chair is 24,000.00 rubles. The total cost of manufacturing this product amounted to 19,364.60 rubles. Profit from the sale of the chair - 4635.40 rubles.

To assess the intensity and efficiency of production, profitability indicators are calculated.

Product profitability (ROM) is the ratio of profit to total cost. Shows how much profit is received per 1 rub. running costs:

ROM= (Profit / Cost) × 100%.

Profitability of sales (NPM) is the ratio of profit to revenue. This indicator characterizes the degree of profitability of the enterprise and the correctness of setting the sale price, reflecting the share of profit in the proceeds from the sale. Return on sales shows how much profit a company has from 1 rub. sales:

NPM= (Profit / Revenue) × 100%.

Let's calculate these indicators for Alpha LLC:

ROM= (4635.40 / 19364.60) × 100% = 23.94%;

NPM= (4635.40 / 24,000.00) × 100% = 19.31%.

As such, there is no standard value for profitability indicators. It is generally accepted that the higher the profitability of an enterprise, the more efficiently it carries out its financial and economic activities and the more correctly it chooses a pricing strategy. Some sources note that the value of profitability indicators should not fall below the value of 5%.

findings

Having described the business process of the main production, you will be able to analyze all stages of the functioning of the enterprise.

To analyze the results of the main production of an enterprise, it is necessary to study the structure of the cost of production (or a batch), compare costs with revenue and profit, and calculate profitability indicators.

To increase profits, it is necessary to consider in detail each stage of the business process and take optimal solution, for example: reduce the purchase cost of raw materials and materials, optimize technological process, reduce the cost of production, increase production volumes or increase the cost of a unit of production.