Rationing of circulating assets

In accordance with the principles of the organization share of not normalized and normalized working capital. The former include products shipped, in-transit but not paid for. Are irregular and working capital in cash or on account. On them to a greater extent influenced by external factors, rather than directly productive and economic activities of the organization.

Standardized To include all categories of working capital of production. This, in particular, the stocks, unfinished production, costs of forthcoming periods, as well as finished goods in the warehouse.

Rationing of circulating assets contributes to the solution of two major problems.

First, there is constant maintenance of the correspondence between the size of enterprise resources and the need to ensure minimum necessary supply of material assets. It should be understood that each organization should set these variables to in the ordinary course of the activities she had not experienced financial difficulties to ensure process implementation and manufacturing.

Second, the normalization of working capital used in the management of the reserves. In this case, is stimulating improvements in economic activity, the search for additional resources and reserves, formed by appropriate combinations of the forms of supply, etc.

Rationing of circulating assets on its size should match actual production needs. The enterprise sets are minimal, but sufficient need. Each group working capital is monitored on every stage of the movement, due to the fact that large stocks require resources from other purposes, the required accounting, security, warehouse.

Recommended

"Knowledge is light and ignorance is darkness": the value, meaning and alternatives

There are some sayings that would seem to need no explanation, such as “teaching & ndash; light and ignorance – darkness”. But some still do not understand their meaning. But not only for such people is written by our article. I...

What was invented by Mendeleev for the army. The history and fate of the invention

D. I. Mendeleev was a brilliant Russian scientist-polymath, who made many important discoveries in various fields of science and technology. Many people know that he is the author of “Fundamentals of chemistry" and the periodic law of chem...

The origin of the Slavs. The influence of different cultures

Slavs (under this name), according to some researchers, appeared in the story only in 6 century ad. However, the language of nationality bears the archaic features of the Indo-European community. This, in turn, suggests that the origin of the Slavs h...

Low ratio will not allow the company to provide the necessary inventories. In addition, the organization will not be able to pay employees or suppliers.

The Inflated standard contributes to the formation of substantial reserves. When this occurs, the freezing of resources, which leads to losses. In addition, the reduced level of profitability, increase the size of payments for the increased value of the property of the organization.

Rationing of circulating assets is the establishment of norms and standards for the appropriate group of resources (funds). There are various ways to implement this procedure.

Before you start to list the methods of regulation, should clarify the concept of rules and regulations. In the first case we talk about relative value. The norm corresponds to the minimum inventory of material values. The relative value of economically justified and installed in days. Norm called the minimum required amount of funds. They provide economic activities of the organization.

The Basic methods of rationing of circulating assets:

1. Experimental laboratory.
2. Reporting and statistics.
3. Analytic.
4. .
5. Coefficient.

The most important is the fourth method of direct calculation on the components of assets separately. It is based on the actual requirements. Other techniques used in industry as a subsidiary.

The Analytical method used contributes to the establishment of the standard on the actual amount of money in a certain period. This takes into account the correction for unnecessary reserves and surplus a change in the conditions of supply and production.

The experimental laboratory method is a measurement of spending and volume of the finished product in pilot production and laboratory conditions.

Reporting and statistical admission is based on the implementation data analysis reporting (operational or accounting) on the actual consumption of materials for one product unit for the previous (base) period.

Coefficient method allows you to set the standard for the upcoming period with the help of the norm for the previous period.