Accounting system: monthly reports and indicators of production workshops
Опубликовано: 01:55, 03.01.2023
Closing the reporting period at a manufacturing plant involves the preparation of a chain of production reports. I strongly recommend to familiarize in detail with what is manufacturing reports, this information will be very useful, because the indicators contained in such reports are used to assess the effectiveness of the structural units, search for reserves and ways to reduce costs, bonusing employees, making management decisions. Let's consider monthly management reports of a production company, indicators and other data they contain, for order-based accounting system.
Reports
The reports we are going to look at can be used when working with orders:
if the company applies a per-order system of cost accounting and cost formation in main production as a means of linking production costs and production plans to specific products, contracts, external customers;
in auxiliary production, for example, if orders are opened for the manufacture of fixtures and fittings required for the main production;
if the enterprise is a separate legally separate entity in the structure of the holding and manufactures products only for this holding (the goal is to provide management with the necessary reporting data).
The most convenient period to analyze the reports and indicators is a month: the reports are processed, reconciliations and entries are made, general production and other indirect costs are accrued. There are other advantages:
First,
it's not too long a period of time, but you can already see the big picture;
Secondly,
during routine work, the accountant, the economist perceives the amount of
costs - whether 100 euros, or 100 thousand euros - the same, because the
paperwork, the entries are the same;
Thirdly,
the timing is not critical, you can fix the situation, to develop a set of
measures, to take the necessary management decisions.
For smooth operation of the company each specialist should be in its place, aware of their work and responsibility, to understand how the wrong decisions affect the financial condition and reputation.
To optimize the entire process and make the right decisions, the specialist needs information about the work of all departments, their functions, responsibilities, flow of documents, etc. He should understand the indicators of reports, be able to analyze and foresee the prospects for the development of the company for several steps forward, taking into account possible risks.
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