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Upravlіnnya vitratami - Greschak MG
2.2. Praktichnі zavdannya i metodichnі Price not specified to їh vikonannya
(Situatsіya). H transition to rinkovih minds funktsіonuvannya Economy, SSMSC harakterizuyutsya digit dinamіchnіstyu i nestabіlnіstyu ekonomіchnogo seredovischa, kerіvnitstvo metalurgіynogo kombіnatu zіtknulosya s Problems for Change in upravlіnnі ekonomіkoyu pіdpriєmstva, zokrema in upravlіnnі vitratami. Otsіnyuyuchi efektivnіst nayavnoї on pіdpriєmstvі SUV, fahіvtsі pіdpriєmstva dіyshli visnovku, scho Won in the minds novih not zabezpechuє optimally upravlіnnya vitratami. One s the main reasons tsogo stench vbachayut in fact scho mehanіzm upravlіnnya for vіdhilennyami, pokladeny based SUV, Got pevnі obmezhennya. Upravlіnnya for vіdhilennyami harakterizuєtsya tim, scho іnformatsіya about rozbіzhnostі in robotі ob'єkta upravlіnnya formuєtsya todі, if povedіnka Sistemi vzhe vіdhililasya od zadanoї. Pevnyi іnertsіynіst povedіnki ekonomіchnih engines daє zmogi negayno usunuti nebazhanі vіdhilennya scho posilyuє їh negativnі naslіdki. Bіlshe, do not zavzhdi mozhna lіkvіduvati nebazhanі vіdhilennya pіslya of yak stink vіdbulisya.
Fahіvtsі pіdpriєmstva zaproponuvali vdoskonaliti SUV, dopovnivshi upravlіnnya for vіdhilennyami mehanіzmom upravlіnnya for zburennyami, yak peredbachaє kompensatsіyu mozhlivih vіdhilen.
Zrozumіlo scho realіzatsіya takoї Offers potrebuє vіdpovіdnih Change log in pіdpriєmstva SUV.
1. Z'yasuvati, SSMSC funktsіonalnі pіdsistemi SUV potrebuyut for Change; character Tsikh for Change.
2. Dokladnіshe viznachiti character for Change for yakoїs okremoї funktsіonalnoї pіdsistemi (planuvannya, Obl_k, analіz) dati Offers schodo praktichnoї realіzatsії їh.
3. Viznachiti naysuttєvіshі problems at realіzatsії vkazanoї modelі upravlіnnya.
Vkazіvka. In razі organіzatsії upravlіnnya for zburennyami in organі upravlіnnya formuєtsya іnformatsіya about rozbіzhnostі mіzh factuality that neobhіdnimi value input system scho upravlyaєtsya. Upravlіnskі rіshennya spryamovuyutsya to those dwellers zapobіgti mozhlivim vіdhilennyam in ob'єktі upravlіnnya. Vіdpovіdno to kontseptsії upravlіnnya for zburennyami neobhіdnі:
- Obl_k faktіv viniknennya reasons SSMSC viklikayut vіdhilennya in sistemі;
- otsіnyuvannya mozhlivogo vplivu Tsikh funktsіonuvannya reasons on system;
- of acceptance of the results analіzu zburen vіdpovіdnih rіshen that realіzatsіya їh.
Upravlіnnya for zburennyami potrebuє formuvannya Pevnyi rezervіv in ob'єktі upravlіnnya.
Pіdpriєmstvo Got three groupies tehnologіchnogo ustatkuvannya, SSMSC zabezpechuyut virobnitstvo produktsії for rіznimi tehnologіyami. Cutaneous grupa ustatkuvannya vklyuchaє two units. For the sake of ukladenimi neobhіdno virobiti produktsіyu dvoh vidіv: A - 750 ML. i B - 420 ML. Fund korisnogo hour for vsіh agregatіv becoming odnakovy i 180 machine-Godin. Normie parking Godin on viroblennya odinitsі produktsії, vartіst odnієї parking Godin imposed for the units in the table. 2.1.
table 2.1
Pokaznik | Normie parking Godin per unit ij ustatkuvannya (i - kind ustatkuvannya, i = 1, 2, 3; j - the number of the unit ustatkuvannyam Pevnyi mind, j = 1, 2) |
|||||||
Unit 1 January |
Unit 1 February |
Unit 1 February |
Unit 2 February |
Unit 3 January |
Unit 3 February |
|||
A Virіb |
0.25 |
0.30 |
0.30 |
0.40 |
0.30 |
0.40 |
||
Virіb B |
0.30 |
0.54 |
0.40 |
0.50 |
0.35 |
0.80 |
||
Vartіst odnієї parking Godin, UAH |
7 |
5 |
6 |
4.5 |
6 |
4 |
For guidance danimi sformuvati ekonomіko-ically mathematical model zadachі rozpodіlu zamovlenoї produktsії mіzh GROUP ustatkuvannya s mіnіmalnimi vitratami.
Vkazіvka. Formalіzovana model zadachі in zagalnіy postanovtsі Got Taqiy viglyad:
zabezpechiti mіnіmalnі vitrati
for obmezhen on korisny hour robots ustatkuvannya
i for vikonannya obsyagu of order on virobnitstvo produktsії
.
de i - kind ustatkuvannya (tehnologії; );
k - view produktsії ;
j - number of unit ustatkuvannya Pevnyi mind ;
BJI - korisny hour robots j th unit i-th mean ustatkuvannya;
Hki - obsyag produktsії k-th note in the i-th viroblenoї ustatkuvannі (for the i th tehnologієyu);
- Machine hour rate vitrachannya j th unit i-th mean ustatkuvannya on viroblennya produktsії k-th species;
With ki - groshovі vitrati on virobnitstvo k -ї produktsії on the i-th ustatkuvannі;
Nk - Key infrastructure planned obsyag produktsії k-th species.
Pіdpriєmstvo * 1 od otrimuє postachalnikіv bars Stalowa rental dovzhinoyu 600 cm Zgіdno іz of order spozhivachіv potrіbnі blank troh vidіv:. Zavdovzhki 250 cm - 150 tis. PC.; zavdovzhki 190 cm i 100 cm - 140 vіdpovіdno yew. PC. i 48 tis. PC.
* 1: {s adachі poznachkoyu * s taken: Glukhov VV, Mednyakov MD, box SB Mathematical methods and models for the management. - SPb .: Lan, 2000. - S. 363-368}.
Mozhlivі varіanti rozkroyu imposed in the Table. 2.2.
table 2.2
Varіant | Quantity zavdovzhki blanks |
Vіdhodi, see |
||
250 cm |
190 cm |
100 cm |
||
1 |
2 |
- |
1 |
- |
2 |
1 |
1 |
1 |
60 |
3 |
- |
3 |
- |
thirty |
4 |
- |
2 |
2 |
20 |
5 |
- |
1 |
4 |
10 |
6 |
- |
- |
6 |
- |
Sformulyuvati ekonomіko-ically mathematical model zadachі rozkroyu nayavnih materіalіv s mіnіmalnimi vіdhodami.
Vkazіvka. Formalіzovana model zadachі in zagalnіy postanovtsі Got Taqiy viglyad:
zabezpechiti mіnіmalnі vіdhodi vikonati of order s mіnіmalnimi vіdhodami
de - Vіdhodi for j-th varіantі rozkroyu;
i - kind produktsії ;
j - varіant rozkroyu ;
Xj - Quantity odinits materіalu, rozkroєnih for the j-th varіantom;
Aij - Quantity produktsії i-th note scho vigotovlyaєtsya s odinitsі materіalu for the j-th varіantom rozkroyu;
bi - Key infrastructure planned obsyag produktsії i-th species.
Pіdpriєmstvo otrimalo od postachalnikіv 100 listіv plywood rozmіrom 2.5 × 1.5 m, yak treba rozkroїti on pryamokutnі blanks A, B, C h rozmіrami: for A - 2 × 1 m for B - 1 × 0.75 m, for C - 0.5 × 0.5 m, in an assortment of 1: 4: 12.
Mozhlivі varіanti rozkroyu imposed in the Table. 2.3.
table 2.3
Varіant |
Quantity pieces |
Vіdhodi, m |
|||||||
A |
AT |
FROM |
|||||||
1 |
1 |
0 |
7 |
0 |
|||||
2 |
0 |
4 |
3 |
0 |
|||||
3 |
0 |
3 |
5 |
0.5 |
|||||
4 |
0 |
0 |
15 |
0 |
Sformulyuvati ekonomіko-ically mathematical model zadachі rozkroyu nayavnih materіalіv s mіnіmalnimi vіdhodami.
Vkazіvka. For formalnoї setting zadachі treba vrahuvati konkretnі osoblivostі Minds (zadaєtsya obsyag delivery materіalu, yaky treba vikoristati povnіstyu; obsyag Key infrastructure produktsії musit mother Pevnyi structure).
Metalurgіyne pіdpriєmstvo otrimalo of order on vigotovlennya 1 tonne alloy іz vmіstom: tin - 15% Zinc - 55% lead - 30%.
Danі about nayavnі on danomu pіdpriєmstvі alloy imposed in the Table. 2.4.
table 2.4
FEATURE SPLAVІV
Pokaznik | Vihіdny alloy |
||||
1 |
2 |
3 |
4 |
5 |
|
Vmіst lead,% |
40 |
thirty |
25 |
15 |
35 |
Vmіst zinc,% |
40 |
60 |
45 |
65 |
60 |
tin Vmіst% |
20 |
10 |
thirty |
20 |
5 |
Sobіvartіst 1 ton, USD |
150 |
120 |
210 |
150 |
90 |
For guidance minds sformulyuvati ekonomіko-ically mathematical model zadachі warehouse charge for viplavlennya stalі s mіnіmalnimi vitratami.
Vkazіvka. Zagalna statement zadachі Got Taqiy viglyad:
zabezpechiti mіnіmalnі vitrati
for doderzhannya vimog schodo alloy structure i zaplanovanoї kіlkostі alloy
;
de - Quantity vihіdnogo i-th alloy;
j - type of alloy vihіdnogo ;
With j - vartіst odinitsі vihіdnogo j-th alloy;
i - type of alloy Elements ;
bi - i-th Quantity Elements in splavі (%);
Aij - Quantity i-th Element (%) of the j-th vihіdnomu splavі.
Pіdpriєmstvu, yak zaymaєtsya transported vantazhіv, neobhіdno zavantazhiti in car vantazhopіdyomnіstyu 3 t Vier Vidi predmetіv masoyu 2, 5, 7, 10 kg i vartіstyu vіdpovіdno 12, 15, 14, 20 UAH / pcs. so dwellers їh sumarno vartіst Bula Maximum. When tsomu treba zavantazhiti: not less then 100 pcs. predmetіv Perche mean, 50 pcs. another view, 40 pcs. third type, 20 pcs. the fourth kind.
For guidance minds sformulyuvati ekonomіko-ically mathematical model zadachі zavantazhennya obmezhenogo ob'єmu.
Vkazіvka. Formal models zadachі Got Taqiy viglyad:
zabezpechiti Maximum vartіst Vantage
for obmezhennya vantazhopіdyomnostі
i vimog to the structure of Vantage
Xj ³ Nj,
de j - the kind of thing ;
Xj - Quantity j-th object in vantazhі;
With j - vartіst odinitsі j th subject;
qj - masa j th subject;
Nj - mіnіmalna Quantity j-th object in vantazhі.
On small pіdpriєmstvі viroblyayut Vidi produktsії three: A, B, C, about SSMSC danі imposed in the Table. 2.5.
table 2.5
View virobu |
Obsyag sale for mіsyats, pcs. |
Virobnichі vitrati on realіzovanu produktsіyu, UAH |
Rate, UAH |
||||||||
Rozpodіlenі zagalnovirobnichі vitrati |
Pryamі virobnichі vitrati (on odinitsyu produktsії) |
||||||||||
postіynі (full obsyag) |
zmіnnі (on odinitsyu produktsії) |
||||||||||
A |
9000 |
5400 |
0.6 |
4 |
7 |
||||||
B |
2000 |
2400 |
1.2 |
8 |
15 |
||||||
AT |
5000 |
4500 |
0.9 |
6 |
7.5 |
Admіnіstrativnі vitrati i vitrati on zbut for mіsyats vіdpovіdno stanovlyat 4000 i 5000 UAH.
1. Obchisliti Prybutok od operatsіynoї dіyalnostі pіdpriєmstva mіsyats for: all kinds of i produktsії.
2. Margin Obchisliti Prybutok pіdpriєmstva for mіsyats for produktsії views.
3. Zrobiti visnovok schodo dotsіlnostі away virobnitstva produktsії cutaneous form.
Vіdpovіd:
1. OP = 14900.00, OPA = 11855.17, OPB = 7131.03, OPV = - 4086.20;
2. IPA = 21 600 BCH = 11 600 MSP = 3000;
3. For kriterієm margin pributku dotsіlno viroblyati produktsіyu vsіh vidіv.
Pіdpriєmstvo vigotovlyaє produktsіyu troh vidіv: A, B, C, іnformatsіyu about yak imposed in the Table. 2.6.
table 2.6
OBSYAGI FOR SALE PRODUKTSІЇ MІSYATS, ЇЇ SOBІVARTІST TA TSІNI
Hosting Project virobu | Obsyag sale for mіsyats, pcs. |
Povny sobіvartіst realіzovanoї produktsії, UAH, in t. Ch. Vitrati |
Rate, UAH |
|
postіynі vitrati |
zmіnnі vitrati |
|||
A |
3000 |
4500 |
98000 |
thirty |
B |
4500 |
8775 |
195000 |
52.5 |
AT |
7500 |
10300 |
200000 |
38.5 |
1. Obchisliti Prybutok od operatsіynoї dіyalnostі pіdpriєmstva - that all kinds of produktsії.
2. Margin Obchisliti Prybutok pіdpriєmstva for mіsyats for produktsії views.
3. Zrobiti visnovok schodo dotsіlnostі away virobnitstva produktsії cutaneous form.
Vіdpovіd:
1. OP = 98 425 ASO = - 12 500, OPB = 32 475 PV = 78,450;
2. IPA = - 8000, BCH = 41 250 SSV = 88 750;
3. For kriterієm margin pributku virobnitstvo virobu A dotsіlno zupiniti.
Zapitannya
- In chomu polyagaє sutnіst dіyalnostі s upravlіnnya vitratami pіdpriєmstva?
- Nazvіt ob'єkti i sub'єkti upravlіnnya vitratami on pіdpriєmstvі.
- In chomu polyagaє sutnіst funktsіonalnogo aspect of the SUV?
- Nazvіt funktsіonalnі skladovі pіdsistemi control vitrat. Yaku role vіdіgraє control in SUV on pіdpriєmstvі?
- In chomu polyagaє sutnіst upravlіnskogo i fіnansovogo aspektіv formuvannya vitrat pіdpriєmstva?
- SSMSC factorization vplivayut on organіzatsіynu pobudovu upravlіnnya vitratami?
- In chomu polyagaє sutnіst organіzatsіynogo aspect of the SUV?
- Z'yasuyte sutnіst motivatsіynogo aspect of the SUV.
- SSMSC osoblivostі stimulyuvannya pratsіvnikіv to ekonomії resursіv i znizhennya rіvnya їh vitrachannya?
- Nazvіt osnovnі klasifіkatsіynі Find our SUV.
- SSMSC Je varіanti pobudovi plan oblіkovih rahunkіv?
- In chomu polyagaє sutnіst grupuvannya vitrat for processes of order i for at kalkulyuvannі?
- In chomu polyagaє sutnіst Sistemi upravlіnnya vitratami "standard cost"?
- Poyasnіt zastosuvannya pokaznika margin pributku at viznachennі virobnichoї prog.
- Shcho Je bottom mezheyu tsіni on produktsіyu pіdpriєmstva in short that in perіodah Dovgy?
Testi
W hover nizhche vіdpovіdey viberіt correctly:
1. Funktsіonalny aspect upravlіnnya vitratami vklyuchaє blocks:
a) prognozuvannya that planuvannya;
b) that motivatsії organіzatsії;
c) that oblіku analіzu;
g) organіzatsії;
d) Proper Je vіdpovіdі a), c).
2. Upravlіnsky aspect formuvannya vitrat pov'yazany іz zabezpechennyam:
a) would require podatkovih organіv;
b) will require very pіdpriєmstva;
c) potreb aktsіonerіv;
g) Proper Je vіdpovіdі b), c);
d) Proper Je vіdpovіdі a), c).
3. The system upravlіnnya vitratami on pіdpriєmstvі rozrіznyayut for such acquaint themselves:
a) virobnichim profіlem pіdpriєmstva;
b) nayavnіstyu chi vіdsutnіstyu normative vitrat;
c) scale virobnitstva;
g) povnotoyu ohoplennya vitrat for kalkulyuvannya;
d) Proper Je vіdpovіdі b) and d).
4. For pіdhodom to the structure of the plan rahunkіv rozrіznyayut takі Dvi Sistemi rahunkіv:
a) zagalnu that pov'yazanu;
b) that is synthetic analіtichnu;
c) that the Autonomous іntegrovanu;
g) that іntegrovanu pov'yazanu;
d) that zagalnu pov'yazanu.
5. Ob'єktom upravlіnnya vitratami Je:
a) funktsії oblіku i analіzu vitrat;
b) funktsії prognozuvannya i planuvannya vitrat;
c) gospodarska dіyalnіst pіdpriєmstva s Look zdіysnennya vitrat;
g) funktsії motivatsії that organіzatsії;
d) Proper Je vіdpovіdі a) and b).
6. Varіant method of "direct costing" Mauger bazuvatisya on vrahuvannі in sobіvartostі produktsії:
a) Direct tіlki vitrat;
b) usіh zmіnnih vitrat;
c) zmіnnih vitrat i produktivnoї Chastain postіynih vitrat;
g) Proper Je OAO All poperednі vіdpovіdі;
d) Proper Je vіdpovіdі a) and b).
7. Before the main metodіv rozroblennya standards i normativіv nalezhat:
a) rozrahunkovo-analіtichny method;
b) factorial method;
c) dosvіdno-randomness method;
g) dinamіchno-randomness method;
d) Proper Je vіdpovіdі a), c).
8. Before stabіlnih standards i normativіv nalezhat:
a) normalized vitrachannya pratsі, materіalіv;
b) normalized amortizatsії;
c) rates obov'yazkovih vіdrahuvan, opodatkuvannya rates;
g) Proper Je vіdpovіdі a), b);
d) Proper Je vіdpovіdі b) and c).
9. Funktsіya oblіku ohoplyuє operatsії:
a) sposterezhennya that іdentifіkatsії;
b) regulyuvannya;
c) that vimіryuvannya reєstratsії;
g) Proper Je vіdpovіdі b), c);
d) Proper Je vіdpovіdі a), c).
10. Lower mezheyu tsіni on produktsіyu pіdpriєmstva Mauger Buti:
a) virobnicha sobіvartіst;
b) Povny sobіvartіst;
c) sobіvartіst for zmіnnimi vitratami;
d) for direct sobіvartіst vitratami;
d) Proper Je vіdpovіdі b) and c).
11. Virobnitstvo produktsії Pevnyi mean in-line (short) perіodі Je dotsіlnim, Yakscho pokaznik margin pributku for neї:
a) perevischuє postіynі vitrati;
b) rіvny zero;
c) nabuvaє dodatnogo values;
g) perevischuє zmіnnі vitrati;
d) Proper Je vіdpovіdі a), c).
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