Enterprises with high-mix manufacturing

This is a complex automated system, intended for use by the chief accountant service at manufacturing enterprises with a large product range and a complex technological process. For example, it may be machine-building enterprises or light industry enterprises. The main feature is the need to calculate the actual cost of products and semi-finished products, justify the cost of sales, and also information for the analysis of the cost structure.

There are three options for setting up the BAS-Enterprise system, which differs in the level of specification of the cost data: total cumulative cost, sub-prime cost, and cost per product group.

Accounting for the total cumulative cost is applied to those enterprises where, despite a large nomenclature, the technological process of manufacturing all products is either general or very similar. Examples of such enterprises are the factories of porcelain faience industry. This means that the cost of such products and its structure are formed according to the same laws. Consequently, both for managerial decisions and for tax accounting, it is sufficient to have the aggregate prime cost of all products received over a certain period of time. Therefore, in this variant of the system configuration, costs are accumulated collectively at the production sites (main, auxiliary and general production). Work with semi-finished products and finished products are made in accounting (planned prices). The difference between the discount and the actual price is reflected in special subaccounts of accounting for deviation from the actual cost price. The cost price of the realized production is determined to proceed from proportions between the movement of production in the registration prices and a deviation from the cost price.

Detailed accounting is more cumbersome. It requires that in all operations that reflect the formation of production costs, there is information about the production facility and the product for which these costs are directed.This leads to an increase in the load on the screen forms used to process operations, and to accountants who perform these operations. In addition, the settlement procedures of the automated system are complicated, which should take into account the accumulation of costs indirectly, "behind the scenes."

An example of such a task is the processing of the road sheet of a lorry carrying out the transportation of blanks for the manufacture of parts.The salary of the driver lies immediately at the cost of these parts. The cost of car-hour (ton-kilometer) refers to the costs of the transport department and, subsequently, the procedure for allocating the costs of this part of the auxiliary production should "recall" the name of the parts for which the blanks were tinkering. Finally, the procedure for calculating the funds accrued on wages also should be in the amount of the accrued fund and indicate what part of it relates to the cost of these parts.

The configuration option "BAS - Enterprises" for the production of this type includes a unit for calculating the actual cost of semi-finished products, finished products, and analysis of their structure. For this purpose, in the sets of parameters for accounting for material values, fields are used to display the production object, the cost at discount prices and the deviation from the actual cost price. There are special procedures for the allocation of general production costs between the main and auxiliary production sites, for transferring the cost of auxiliary production to the main one, and for dividing the undistributed costs between the nomenclatures of the produced products according to the accepted criteria.

The configuration option "BAS-Enterprise" for the cost of production groups is a combination, or rather a combination of the two above. The approach consists in the fact that the entire range of production products is divided into groups according to the principle of similarity of technological processes. All costs are initially accumulated for each group separately. And the accounting and analysis of the cost of each group of products are made as in the first method, by calculating deviations.

The program "BAS-Enterprise" also contains all other necessary facilities for the employees performing bookkeeping accounting, tax accounting and partly supplemented by the functions of management accounting. 

Приватне підприємство «Науково-дослідне і конструкторсько-технологічне бюро автоматизованих систем» (скорочено ПП «БАС») Частное предприятие «Научно-исследовательское и конструкторско-технологическое бюро автоматизированных систем» (сокращенно ЧП «БАС») Scientific-research and design-technological bureau of automated systems (abbreviated as BAS)