Agrarian Ekonomіka of companies - Andrіychuk VG

12.5. Mіnіmіzatsіya require at virobnichih stocks i factorization polіpshennya vikoristannya working kapіtalu

Іz poperednogo materіalu vіdomo scho naybіlsha chastka working kapіtalu znahoditsya in virobnichih stocks. Tse poyasnyuєtsya neobhіdnіstyu zabezpechennya bezupinnostі virobnitstva. I Ekonomіstami managers have long z'yasovano scho Mauger Buti bezupinnіst zabezpechena for rіznogo obsyagu zapasіv materіalnih tsіnnostey. Ale oskіlki stvorennya Tsikh zapasіv s ekonomіchnogo Look Je zamorozhuvannyam koshtіv then staє Obviously, scho naybіlshy gospodarsky efekt dosyagaєtsya for їh mіnіmalnoї quantities for normal dostatnoї funktsіonuvannya virobnitstva.

In praktitsі robots agrarian reserves of companies mіnіmalnі okremih warehouses working kapіtalu viznachayutsya in protsesі їh normuvannya. The essence of polyagaє yogo in fact, scho on cutaneous Elements normovanih werewolf zasobіv ustanovlyuєtsya іndivіdualny norm: for materіalnih tsіnnostyah - from natural i penny virazі at obіgu funds - have vartіsnomu virazі.

Іndivіdualny standard working kapіtalu - tse mіnіmalna required in Yogo okremomu vidі (elementі), yak zabezpechuє bezperervnu robot pіdpriєmstva. Sukupny standard working kapіtalu on pіdpriєmstvu viznachaєtsya yak scrip іndivіdualnih normativіv scho vіdobrazhaє zagalnu needful pіdpriєmstva in tsomu resursі.

In agrarian pіdpriєmstvah normuvannya working kapіtalu zdіysnyuєtsya vіdpovіdno to "methodically rekomendatsіy on normuvannyu werewolf zasobіv pіdpriєmstvami agrarian agribusiness sector" (K., ІAE UAAS, 1998).

When normuvannі virobnichih zapasіv vrahovuєtsya obsyag virobnichogo spozhivannya їh vіdpovіdnogo Elements (Welcome, otrutohіmіkatіv, pal toscho) i znahodzhennya hour (zavantazhennya) zasobіv in oborotі. Norma zapasіv (Hp) on tsі Vidi materіalnih tsіnnostey viznachayut of the formula:

H = M • K

de M - hour mean znahodzhennya skin virobnichih zapasіv in oborotі; K - koefіtsієnt knots in spozhivannya skin zapasіv mind.

Hour znahodzhennya werewolf zasobіv (vіdpovіdnogo mind zapasіv) in oborotі rozrahovuєtsya s virazu:

M = D: Pf,

de D - rіchna zvazhena zavantazhenіst vіdpovіdnogo mind virobnichih zapasіv in oborotі. Dwellers її viznachiti, potrіbno spozhity in cutaneous kvartalі resource pomnozhiti on dnі znahodzhennya yogo in th oborotі oderzhanі results on vsіh pіdsumuvati blocks; PF - rіchna require working zasobu (vartіst virobnicho spozhitogo zasobu per Year).

Koefіtsієnt knots in spozhivannya working zasobu (K) viznachaєtsya as follows:

K = D: DC,

de Dk - calendar zavantazhenіst working zasobu in oborotі, yak dorіvnyuє dobutku vartostі virobnicho spozhitogo zasobu per Year 365.

Standard on the skin type of virobnichih zapasіv (H) obchislyuyut of the formula:

• H = C H,

With de - scrip serednodennogo spozhivannya working zasobu, scho yak viznachaєtsya chastka od dіlennya vartostі spozhitogo resource for the Year 365.

For guidance formulas standards rozrahovuyutsya tіlki on Purshia Planned Year, and prophets nastupnі їh mozhna vstanoviti percentage to rіchnogo obsyagu virobnichogo spozhivannya a formula:

NDP = (H: TTO) • 100,

de WGC - vartіst spozhitogo zasobu working for the Year.

table 12.2

Butt ROZRAHUNKU standard for the following NAFTOPRODUKTI FOR DANIMI PІDPRIЄMSTVA

Vihіdna іnformatsіya

Quarter

at once

1

2

3

4

Virobnicho spozhito naftoproduktіv, UAH

4301

51255

97000

64906

217462

Dnі in oborotі

334

245

153

61

x

Rozv'yazok Taqiy: Dk = 217 462 • 365 = 79,373,630;

• D = 4301 + 334 + 245 51255 • 97000 • 64906 • 153 + 61 = 32794275;

K = 32794275: 79373630 = 0.413;

M = 32794275: 217,462 = 150.8;

H = 150,8 • 0,413 = 62,3;

C = 217 462: 365 = 596;

N = 596 • 62.3 = 37,131;

NDP = (37 131: 217 462) • 100 = 17.1%.

To dwellers viznachiti norm for youngsters tvarin, ptitsі i tvarin on vіdgodіvlі, neobhіdno spochatku rozrahuvati normal werewolf zasobіv for cutaneous mind tvarin Shlyakhov dodavannya to serednoї vartostі (sobіvartostі) odnієї head tvarin on the cob rock planned vitrat on її utrimannya have planned rotsі (not vrahovuyuchi amortizatsії mainly zasobіv). Standard rozrahovuєtsya breeding vartostі (sobіvartostі) odnієї head on Quantity golіv, yak peredbachena on kіnets rock on the planned turnover of the herd, breeding abo zhivoї masi tvarin on kіnets rock on a planned sobіvartіst quintal zhivoї masi.

Standard on the unfinished virobnitstvo vstanovlyuєtsya in rozmіrі factuality vitrat zvіtnogo rock, skoregovanih on koefіtsієnt sezonnostі (in roslinnitstvі priblizno 0.85). Rozrahunok leads along dermal kind of unfinished virobnitstva.

The ratio of stocks gotovoї produktsії viznachaєtsya in vіdsotkah dіlennyam serednіh mіnіmalnih zalishkіv gotovoї produktsії on factual realіzovanu produktsіyu in zvіtnomu rotsі. The ratio for the planned Year in penny virazі rozrahovuєtsya yak dobutok planned obsyagu realіzatsії produktsії on the specification in vіdnosnomu virazі. Serednі mіnіmalnі zalishki viznachayut yak serednє arithmeticity sumi zalishkіv gotovoї produktsії for quiet mіsyatsyah rock in yakih stink boule Mensch od faktichnoї serednoї quantities Tsikh zalishkіv.

Standard on rozrahunkah іz spozhivachami produktsії (robіt, poslug) pіdpriєmstva viznachayut so: spochatku rozrahovuyut factuality serednodobovy obsyag realіzatsії produktsії i serednyu perіodichnіst nadhodzhennya koshtіv on rozrahunkovy rakhunok pіdpriєmstva. Purshia s Tsikh pokaznikіv obchislyuyut dіlennyam obsyagu realіzovanoї produktsії for the Year 365, and the other - vіdnoshennyam kіlkostі dnіv in rotsі to kіlkostі razіv nadhodzhen Tsikh koshtіv protyagom rock. Perche pokaznika breeding to other vstanovlyuyut scrip viluchennya koshtіv Gospodarstwa in rozrahunkah. Potіm viznachayut rate viluchennya koshtіv in rozrahunkah yak chastku od dіlennya sumi viluchennya koshtіv on factual obsyag realіzatsії h the following multiplication result by 100. Zvіdsi standard werewolf koshtіv on rozrahunkah іz spozhivachami for the planned Year dorіvnyuvatime dobutku planned obsyagu realіzatsії produktsії to rate viluchennya koshtіv (koefіtsієnt).

Standards on feed i pіdstilku dotsіlno vstanovlyuvati in obsyazі їh planovoї require s cob rock to obsession vrozhayu s odnochasnim stvorennyam insurance stocks. Zrozumіlo, scho tse mіnіmalna required in such resursі. Yak has zaznachalosya, zalezhnіst sіlskogospodarskogo virobnitstva od natural minds zumovlyuє neobhіdnіst stvorennya digit nadnormativnih zapasіv kormіv on vipadok nespriyatlivih Weather minds have maybutnomu perіodі.

Indicative Nasinnya i posadkovy materіal viznachaєtsya, vihodyachi s planovoї require for posіvu yarih cultures zbіlshenoї on insurance funds (10-15% zagalnoї required).

Rozglyanuty pіdhіd to normuvannya working kapіtalu mozhlivy for vіdnosno stabіlnih tsіn, vіdsutnostі recession virobnitstva i pereboїv in agrarian postachannі of companies nayvazhlivіshimi materіalnimi resources.

In the minds temple tempіv іnflyatsії dokorіnno zmіnyuєtsya tactics of companies schodo formuvannya werewolf zasobіv i їh normuvannya. According au-Perche, through Shvidky znetsіnennya gotіvki agrarian pіdpriєmstvam vigіdno її materіalіzuvati in virobnichі reserves (pal, mastitis, dobriva, otrutohіmіkati toscho) stvoryuyuchi yaknaybіlshy nadnormativny stock oskіlki vtrati od zamorozhuvannya koshtіv in Tsikh stocks will Mensch, nіzh vtrati scho zumovlyuyutsya znetsіnennyam gotіvki vnaslіdok іnflyatsії. Іsnuє slit reason, yak robit takі dії of companies ekonomіchno vipravdanimi - defіtsit on okremі Vidi werewolf fondіv Promyslova pohodzhennya, nasampered on energonosії, zapasnі Chastain. For іsnuvannya defіtsitu vinikaє nevpevnenіst of companies in agrarian mozhlivostі pridbannya Tsikh resursіv in potrіbny time maybutnogo perіodu. Tse shtovhaє їh on stvorennya nadnormativnih zapasіv at whether yaky hour, if vinikaє mozhlivіst such pridbannya (nayavnіst Vlasnyi koshtіv i partner, scho Mauger prodatsya defіtsitny resource). Zrozumіlo scho defіtsitu factor negatively dіє on formuvannya virobnichih zapasіv i todі, if іnflyatsіya vіdsutnya.

Alternatively, Shvidky zrostannya tsіn on Promyslova i sіlskogospodarsku produktsіyu and takozh tarifіv robot i Hotel, scho nadayutsya agrarian pіdpriєmstvam, zbіlshennya Pay pratsі pratsіvnikіv yak kompensatsіyny Zahid od vtrati pokupnoї spromozhnostі groshovoї odinitsі, INSHI manifest negativnoї dії іnflyatsіynih protsesіv zumovlyuyut nemozhlivіst establishing obґruntovanih normativіv werewolf zasobіv in vartіsnomu virazі and otzhe, i viznachennya їh sukupnogo standards for pіdpriєmstvu in tsіlomu. Tom in the minds іnflyatsії that gіperіnflyatsії standards for working zasobіv vipravdano vstanovlyuvati deprivation of timey їh of elements, SSMSC shaping can Buti rozrahovanі in naturalnіy formі.

Digit polіpshennya vikoristannya working kapіtalu mozhna dosyagti zavdyaki pіdvischennyu shvidkostі yogo turnover. Hoch in sіlskomu gospodarstvі tsya shvidkіst obmezhena Natural i bіologіchnimi factors ale in agrarian pіdpriєmstvah Je slit bagato nevikoristanih rezervіv for priskorennya krugoobіgu danogo resource. So, velikі reserve priskorennya turnover of circulating fondіv kriyutsya in skorochennі perіodu virobnitstva in tvarinnitstvі zavdyaki pіdvischennyu serednodobovih prirostіv tvarin on їh doroschuvannі i vіdgodіvlі. Napriklad, Zi zrostannyam serednodobovih prirostіv pigs s 200 to 350 g perіod vіdgodіvlі (h virobnitstva) to zdavalnoї masi, skazhіmo 100 kg skorochuєtsya 40.2% (16.5 s to 9.7 mіs.). Pіdvischennya serednodobovih prirostіv on doroschuvannі i vіdgodіvlі velikoї rogatoї thinness s 400 to 650 g per zdavalnoї zhivoї masi 450 kg daє zmogu skorotiti hour virobnitstva 38.5% (26.7 to 16.4 h mіs.).

Vazhlivim factor pіdvischennya efektivnostі vikoristannya working kapіtalu, priskorennya yogo krugoobіgu Je vprovadzhennya in virobnitstvo novih, bіlsh Yields i skorostiglih sortіv sіlskogospodarskih crops and takozh іntensivnih tehnologіy їh viroschuvannya, application of optimum rates mіneralnih Welcome to fonі organіchnih for optimal spіvvіdnoshennya them NPK. For such minds not zatyaguєtsya vegetatsіyny perіod Roslyn, vіdbuvaєtsya їh svoєchasne dozrіvannya, and therefore not porushuєtsya of normal working processes krugoobіgu kapіtalu. Priskoriti shvidkіst turnover tsogo resources can skorochennyam hour perebuvannya koshtіv in sferі obіgu zavdyaki rozvitku virobnichoї іnfrastrukturi i vporyadkuvannyu vzaєmorozrahunkіv іz zagotіvelnimi organіzatsіyami that pererobnimi pіdpriєmstvami and takozh postachalnikami agrarian pіdpriєmstvam predmetіv pratsі Promyslova pohodzhennya.

One s nayvazhlivіshih napryamіv polіpshennya vikoristannya working kapіtalu Je ekonomії mode. Naukova-doslіdnimi install rozroblenі obґruntovanі standards vitrachannya okremih vidіv werewolf fondіv on odinitsyu produktsії, 1 hectare, 100-kilometers, 100 km probіgu toscho. Porіvnyannya factuality vitrat Tsikh resursіv s regulations daє zmogu ob'єktivno otsіniti mill ref s їh vikoristannyam, z'yasuvati reason, scho prizveli perevitrati until i get used to zahodіv їh usunennya.

Efektivnosti vikoristannya working kapіtalu dosyagayut of minds zbalansuvannya Jerel yogo formuvannya - Vlasnyi i pozichkovih. Through sezonnіst sіlskogospodarskogo virobnitstva agrarnі pіdpriєmstva vimushenі in okremі perіodi rock avansuvati in virobnitstvo znachnі oborotnі zasobi for stvorennya yakih nerіdko not vistachaє Vlasnyi koshtіv. Such vipadkah zakonomіrnim Je vikoristannya pіdpriєmstvom loan tobto kapіtalu Credit SET for minds Yogo Povernennya in ustanovlenі row z odnochasnoyu viplatoyu protsentіv. Scale vikoristannya loan pіdpriєmstvom on takі tsіlі obmezhuєtsya yogo platospromozhnіstyu (kreditospromozhnіstyu). For spriyatlivogo zovnіshnogo seredovischa from Jerel formuvannya working kapіtalu agrarian of companies Pete Wagga loan Mauger dosyagti to 35-40%, todі yak on kіnets 2000 r. Tsey pokaznik for vіdomih reasons deprivation becomes 1.8%. About vazhlivіst pіdvischennya rolі loan from formuvannі working kapіtalu svіdchit dosvіd fermerskih Gospodarstwa US Nіmechchini, іnshih rozvinutih kraїn de Tsey option takozh znahoditsya blizko zaznachenih between.

The United States, іnshih kraїnah s rozvinutoyu rinkovoyu ekonomіkoyu pіdpriєmstva, organіzatsії scho postavlyayut farmers feed, dobriva, otrutohіmіkati, INSHI nekapіtalnі resources vikoristovuyut so titles vіdkritogo rahunku order for the scheme "3/10 Povny 30". Tsya scheme peredbachaє stimulyuvannya postachalnikami pokuptsіv yaknayshvidshe oplachuvati rahunki Shlyakhov nadannya їm znizhok for purchased produktsіyu, ale for the minds, scho stink oplachuyut її not pіznіshe vstanovlenogo termіnu - 10 dnіv s cob perіodu kredituvannya, napriklad s time otrimannya product chi yogo vіdvantazhennya. In this razі pokupets oderzhuє znizhku 3% (for fermerskih Gospodarstwa Won Mauger stanoviti to 5%). Yakscho Well pokupets payment zdіysnyuє in perіod of 11 th to 30 th day of switching on, then it splachuєtsya Povny vartіst product, while splatі Ponad 30th day on pokuptsya nakladayutsya shtrafnі sanktsії zgіdno s minds contract. Agrarian pіdpriєmstvo Obey virіshiti scho Yomou vigіdnіshe - take a loan i svoєchasno zaplatiti rakhunok, scored znizhku, chi zatrimati payment dochekavshis nadhodzhen Vlasnyi koshtіv, ale at tsomu vtratiti right to znizhku. Vіdpovіd on tse supply can win a, zіstavivshi platezhі (percent) to the bank for a loan іz sumoyu znizhki.

For rozrahunku interest rate R, for yakoї zabezpechuєtsya no-zbitkovіst vikoristannya loan vikoristovuєtsya formula * 2:

* 2: {Div .: Kasia E., M. Becker, A. Effective Ielson farm. - M .: IN Agropromizdat, 1991. - S. 285.}

For rozrahunku interest rate Pr

de The percentage znizhka - Interest znizhka; zagalna Quantity dnіv - Zagalna Quantity dnіv, protyagom yakih rakhunok Je dіysnim (30 dnіv); Quantity dnіv - Quantity dnіv, protyagom yakih rakhunok potrіbno oplatiti, znizhku dwellers will win.

Yakscho, napriklad, becoming znizhka 3%, and K - 10 dnіv, the Ex dorіvnyuvatime 55.6% tobto farmer bude vigіdno take credit for minds, scho interest rates on Demba bude not bіlshoyu of 55.6%. Yakscho, skazhіmo, znizhka becoming deprivation 1%, in Nashomu prikladі Ex stanovitime uniquely less then - 18.2%.