Month: May 2014

Custo Unit Production

The first step for the verification of the costs for the ABC method is the identification of the item for analyzes. The following ones had been raised activity pertinent the production of cooling. Purchase of Material substance cousin/? Act of receiving and movement of MP and Materials; Supervision of the production; Finishing and stockage. Now we go elaborates a picture where we can verify the mensurao of each activity in the manufacture process. This mensurao was gotten on the basis of the dedicated hours to each event. Picture? 1 COSTS FOR ACTIVITY COSTS FOR Total ATIVIDADESCusto ACTIVITY PURCHASE OF MATERIAL SUBSTANCE COUSIN/9,000, 00 TO RECEIVE AND TO PUT INTO MOTION OF MP and MATERIALS 3,500, 00 TO SUPERVISE PRODUCTION 2,700, 00 FINISHING AND STOCKAGE 1,800, 00 TOTALS 17,000, 00 After to mensurar the costs to the activities, the same distributes if these costs to the products, using criterion of the relation the mensurao of the activities, that is, the costs of the activities will be distributed to the products in function of the use of each activity for the product.

The unitary and total costs in the products had been thus distributed, assuming that in the month of August of 2011, the production was of 70.000 liters of cooling, being 50,000 Liters of Cocaine Glue 2L and 20,0000 Liters of Cocaine Glue 350 ML. Picture? 2 I DIVIDE OF the COSTS FOR ACTIVITY PRODUTOSCusto Unit. R$Quant. Produced LtsCusto Total R$ Cocaine Pet Glue 2L 0,28 50,000 14,000, 00 Cocaine Glue Can 350 ML 0,15 20,000 3,000, 00 TOTALS 0,43 70,000, 00 17,000, 00 picture 2 demonstrates the result of the attribution of the costs to the product, inside of the supposed production of the month. Although this chosen company to use the method of the expenditure for absorption, the data and information of the company in the direction to implant the system of ABC expenditure had been worked all as form of mensurao of the results and notes of its advantages and disadvantages. Check with Electrolux to learn more. Being thus, picture 3 reflects some consideraes on the result of the research in the example in analysis: PICTURE 3 – ADVANTAGES AND DISADVANTAGES OF the USE OF the ABC METHOD ON STUDY VANTAGENSDESVANTAGENS Knowledge of the costs of the processes. Difficulty of complete implantation of the system.

More accurate costs. Necessity of detailing of the internal controls. If it will be implanted superficially is equalized to the expenditure for absorption. Difficulty of envolvement of the responsible ones of the sectors. It makes possible revision of the production process. To the times it demands I divide. It takes care of to the Basic Principles of Contabilidade.Tem limitations in the managemental information. The system of ABC expenditure presents diverse advantages that must carefully be analyzed by the companies, with the direction to be taken off advantages of its information, placing the organization in a privileged position. It fits to the administrators and accountants of the company to analyze which the real necessity of the company and which its condition in implanting definitive type of expenditure. With everything, the method of ABC expenditure is a tool capable to diminish the distortions caused divides for it. However the necessity imposed for the market, the costs of implantation and accompaniment, the necessary human resources, the involved products, the necessities of the managers etc. must be analyzed so that advantages are dimensionem disadvantages for each institution.

Business Banking

RATING and the new approach EMPRESAS-BANCA from January 1-2008, gets underway new financial institutions RATING rating companies.(although partially or more timid he was already starting to settle by different entities) Something that was reserved for large companies, is now institutionalized for all. I.e. all have, at least, an internal rating of each Bank and box, indicative of our quality of risk as a company. This qualification allows or not, access to volumes of risk, and prices more expensive or cheaper, as we are more bad or more good up to now came, some SMEs, offering to the market, perhaps a tax face that was far from reality sometimes, and this, which until now could be even advisable, now with this new perspective puts us batteries to refocus our strategy of financial to offer the market image, (although for many this market, may be (only financial entities) the Rating is the classification of the quality of risk posed by objective signs company. Basel II, pursued with this tool, prevent losses for non-payment of banking, as well as strengthen the financial system, providing tools perhaps much more generalized scoring that until now were. Walk more or less, provided by Basel II, are: homogenisation of data integration of diversity of information computerization of decisions less time on decision and more on tracking that data will handle banking to classify me? classification seems it will be subjective for each entity, but base concepts shall be always the same, and among them we can observe: Numbers and history history (with the Bancos-Acreedores, etc) and directly with the entity volumes of business and profit, evolution of the same volumes of assets borrowing short and long caveats in the Audit Ratios solvency, liquidity funds own structure of debt people managers, and experience… Changes? Current shareholding changes?.

Family business or independent management Capital relational product and market Local, national, international Sector, seniority, productivity degree of internationalization other Plan continuity of business risks environmental CSR novelty is that according to the quality of the loan portfolio, i.e. the Rating of the borrower more kind of provided guarantees, most affected will be the required receivables by banks used financing price. Especially prompted risk transparency is that it doubts the good end, and due to lack of information, or confusing information = inability to decide about the quality of risk not carried out the risk assessment, it will affect the capacity of indebtedness with banks and enterprises at the price Set differential = 2% 1.2% = 0.8% RAROC = adjusted differential / CR = 0.8% 12% = 6% if we compare this RAROC with the cost of the resources of the financial institution, if it is above would be correct, and if it is below do not.

Expensive Process

Any sufficiently large business requires careful control at all stages, such as the manufacture, sale and delivery. It is necessary to know precisely how much product is stored in the warehouse, how many are still in production, what are the deadlines for delivery goods and the like. If briefly look at this list, it would seem that no single person can not tell you at once credible answers to these questions. However, the introduction of ERP (Enterprise Resource Planning), that is, control information, allow to save the company budget by reducing the cost of phone calls and e-mail. Keith McLoughlin has much to offer in this field. Your employees will no longer spend wasted time and effort to 'extraction' of information to another employee or for the customer.

One of the most popular programs include JD Edwards EnterpriseOne, it will completely change the profile of the firm. It gives all the employees immediate access to all data that are available to him. Plain Manager can take orders, invoices for payment, as well as report on the status of all projects and to follow the history of interactions with customers. This application can be used in all sectors of the economy, for example, banks or also in investment companies. Such an unusual dynamism was achieved by the modular structure of the program.

This feature is only confirms the uniqueness of the system, because you can only use those modules that you really need. This useful feature will help you when buying a product because you can choose only what you need. Automated production – this is one of the main goals of any company, because the content of staff requires fixed costs, and acquisition of software – a one-time investments in the future must be worth it. But it should be understood that the automated translation work is not an easy task, which require additional funding and some time. All costs are fully justified, because these actions will not only reduce costs but also help the company move to an entirely new operating principle of work.