Material warehouse workers what costs. Warehousing costs. transformation of material flows
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Analysis of warehouse costs on the example of OS Attoll-Pharm LLC
1. general characteristics enterprises
Society with limited liability"OS "Atoll-Pharm" was created in accordance with Civil Code Russian Federation and federal law"On Limited Liability Companies".
OS Atoll-Pharm was founded in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.
Warehouse located at: Sverdlovsk region, Ekaterinburg, 8th March street, house 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documentation.
The main goal of OS Atoll-Pharm is to make a profit.
Organizational structure"OS "Atoll-Pharm" is shown in Figure 1.
The organizational structure of OS Atoll-Pharm is linear-functional. Line management units are entrusted with the functions and rights of command and decision-making, and functional units are assigned methodological guidance in the preparation and implementation of decisions on planning, organization, accounting, control and analysis for all functions of production and economic activity.
At the head of the company is a director who manages and organizes the work process. He performs the main role of the management structure, under his leadership all production processes are solved. Under his subordination are all departments and structures.
Figure 1 - Organizational management structure of OS Atoll-Pharm LLC
The commercial department deals with the sale of goods, establishing relationships with consumers. Accounting functions include the tasks of maintaining accounting In the organisation. Production Department deals with production issues, warehouse management. The budgeting and planning department is engaged in calculating the cost of production.
In the course of its activities, the organization is guided by legislative acts of various state levels, as well as its own founding documents and the Charter, as well as the order "On Accounting Policy for the relevant financial year".
In the course of its activities, "OS" Atoll-Pharm uses a warehouse for the storage of pharmaceutical materials intended for distribution to buyers and customers.
Let's give a general description of the warehouse used in the organization.
Warehouse at OS Atoll Farm is a building and facilities and different devices, designed for acceptance, placement and storage of incoming materials, preparing them for consumption and release to the consumer or to production. The warehouse of the organization always maintains a certain temperature, humidity and conditions that meet the requirements for the storage of specific types of pharmaceutical materials.
In "OS" Atoll-Pharm, the warehouse performs the following main functions:
temporary placement and storage of materials;
transformation material flows;
provision of logistics services in the service system.
Figure 2 shows circuit diagram warehouse in OS Atoll-Pharm.
Figure 2 - Schematic diagram of the warehouse used in OS Atoll-Pharm LLC
As can be seen from the figure, the most important place in the warehouse is the main area, where all materials are directly stored. At the unloading site, the delivered materials are unloaded along the road. And in the picking area, materials are picked for transfer to the buyer.
The main logistics operations performed with cargo (materials) in the warehouse of the organization are shown in Figure 3.
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Figure 3 - The main logistics operations performed with materials in the warehouse of OS Atoll-Pharm LLC
As can be seen from the figure, at the site of unloading the organization's materials, acceptance and unloading takes place, followed by the movement of materials to the storage and selection area. After the expiration of the period of storage of materials in the warehouse at the picking site, they are completed and transferred to the dispatch expedition with subsequent receipt at the loading site of materials.
Figure 4 shows a schematic diagram of the warehouse process in the Atoll-Pharm OS.
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Figure 4 - Schematic diagram of the warehouse technological process LLC "OS "Atoll-Pharm"
As can be seen from the figure, materials are delivered to the warehouse in Atoll-Pharm OS by road. Appendix A shows the flow of documents in the warehouse when goods are released to production or to Atoll-Pharm OS LLC.
As can be seen from Appendix A, the main structural units involved in this process are the buyer, the sales manager, the price economist, the operator, the director or Chief Accountant, as well as an accountant, head. warehouse, manager expedition, driver. All these people are closely interconnected in the process of movement of goods in the warehouse.
It is the responsibility of the buyer to place an order and directly order a consignment of goods at the warehouse of the organization.
Merchandiser-salesman, as one of the main links complex chain movement of goods in the warehouse of the organization, makes ordering in the form of invoices and works directly with buyers on all issues of paperwork.
The responsibilities of a price economist include monitoring the price of goods sold to the buyer.
It is the responsibility of the operator to check the correctness of registration and filling of the invoice for the goods shipped from the warehouse of the organization.
The duties of the chief accountant include signing all invoices.
The warehouse manager is one of the central figures in the warehouse. He carries out the selection and verification of selected goods to order for the buyer.
The accountant performs operations on registration of settlements with buyers.
Head Expedition carries out control functions on a complete set of materials and an extract of consignment notes.
The driver carries out the delivery of goods and the transfer of invoices to the buyer.
Figure 5 shows a diagram of the movement of documents in the warehouse when goods are received at the warehouse at OS Atoll-Pharm LLC.
As can be seen from the figure, the main staff units involved in the process of receiving goods at the warehouse are an accountant, a merchandiser, a price economist and a manager. warehouse.
The performance of operations related to the receipt of materials provides for the unloading of vehicles, the delivery of materials to the acceptance area, packaging and acceptance of them in terms of quantity and quality.
Accepted materials are delivered to the storage area, where they are placed on racks or stacked. Depending on the physicochemical properties of materials, they create certain conditions storage. The following are operations related to the release of materials; moving them to the order picking area; picking orders; preparation of materials for release (repackaging, stacking on pallets, in containers); forwarding operations for sending materials to buyers (forming routes, loading vehicles, centralized delivery of materials); delivery of materials to recipients.
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Figure 5 - Scheme of the movement of basic documents in the warehouse upon acceptance and placement of goods at OS Atoll-Pharm LLC
2. Analysis of warehouse costs in OS Atoll-Pharm LLC
Let's analyze the storage costs in the company "OS "Atoll-Pharm" for the last three years in table 1.
Table 1 - Analysis of warehouse costs of OS Atoll-Pharm LLC for 2013-2015, thousand rubles
|
Index |
Growth rate, % |
|||||
|
6. Rent |
||||||
|
9. Cushioning |
||||||
|
Inventory losses |
||||||
|
14. Corrosion and other losses |
||||||
|
18. Stock insurance |
||||||
|
Total costs |
According to the table, it can be seen that the company's warehouse costs for 2013-2015 increased by 90974.6 thousand rubles, or by 10.7%. The increase in warehouse costs was mainly due to an increase in the cost of renting a warehouse space by 9.0%, the cost of wages of warehouse workers and employees by 24%. Due to the growth of costs for social needs of workers and employees 43.2%, due to an increase in the cost of insurance and taxes on vehicles 29.2%, due to an increase in the cost of protecting the warehouse and aging of materials 27.2%, due to corrosion and other losses in the warehouse 25.4%. It should be noted that during the analyzed period there was a decrease in the value of thefts by 63.6%. For other cost items, there is a positive growth trend.
Figure 6 - Dynamics of warehouse costs of the enterprise OS Atoll-Pharm LLC for 2013-2015, thousand rubles.
The figure shows that the company's storage costs have increased significantly over the past few years. Thus, in 2013, storage costs increased by 14,668.4 thousand rubles. or by 1.7%, then in 2014 the costs increased by 76306.2 thousand rubles. or 8.8%.
Table 2 - The structure of warehouse costs of OS Atoll-Pharm LLC for 2013-2015, thousand rubles.
|
Index |
Absolute deviation, thousand rubles |
||||
|
1. Depreciation of warehouse buildings |
|||||
|
2. Depreciation of warehouse equipment |
|||||
|
3. Preventive maintenance costs |
|||||
|
4. Expenses for heating, electricity and water |
|||||
|
5. Building insurance and land tax |
|||||
|
6. Rent |
|||||
|
Service staff costs |
|||||
|
7. Wage warehouse workers and employees |
|||||
|
8. Expenses for social needs of workers and employees |
|||||
|
Vehicle costs |
|||||
|
9. Cushioning |
|||||
|
10. Fuel and energy costs |
|||||
|
11. Expenses for preventive and current repairs |
|||||
|
12. Insurance and taxes on vehicles |
|||||
|
Inventory losses |
|||||
|
13. Warehouse security and material aging |
|||||
|
14. Corrosion and other losses |
|||||
|
16. Discrepancy in inventory results |
|||||
|
17. Losses due to lower prices |
|||||
|
18. Stock insurance |
|||||
|
Total costs |
According to the table, the largest share in the company's storage costs for 2013-2015 is the cost of storage losses, namely corrosion and other losses. Their value in 2013 was 16.7%, in 2014 - 17.7% and in 2015 - 19.1%.
In second place are insurance costs and vehicle taxes. Their share in the structure of transport costs in 2013 was 10.4%, in 2014 - 10.9%, in 2015 - 12.2%.
In third place are the costs of insurance for the protection of the warehouse and the aging of materials. Their share in 2013 was 8.7%, in 2014 - 9.4%, in 2015 - 10.0%. Depreciation costs account for the smallest share of the company's costs. storage facilities, inventory insurance, losses due to lower prices (0.0%).
According to table 3, there are changes in the structure of warehouse costs of the company "OS "Atoll-Pharm" for the analyzed period:
an increase in the share of expenses for insurance and taxes on vehicles from 10.4% to 12.2%;
increase in the share of expenses for the protection of the warehouse and the aging of materials from 8.7% to 10.0%;
increase in the share of expenses losses from storage, namely corrosion and other losses from 16.7% to 19.1%;
reduction in the share of expenses for heating, electricity and water from 6.7% to 6.1%;
warehouse logistic operation cost
reduction in the share of expenditures on building insurance and land tax from 13.4% to 12.3%;
reduction in the share of expenses for the rent of a warehouse from 18.1% to 17.9%;
decrease in the share of expenses for theft from 9.4% to 3.1%.
Other items of storage costs do not exceed 1%.
Thus, in 2013-2015, there is an increase in storage costs wholesale company mainly due to the lack of rational technologies for storing goods in the activities of the enterprise. An increase in costs deprives the company of the opportunity to increase profits. That's why necessary condition efficiency of warehouse activities is the development of measures to reduce storage costs and optimize the storage system of the OS Atoll-Pharm company.
Literature
1. Engineering logistics. Logistics-oriented management life cycle products; Hotline- Telecom -, 2011. - 644 p.
2. Logistics. Lecture notes; Phoenix - Moscow, 2010. - 288 p.
3. Organization of cargo transportation; Academy - Moscow, 2012. - 304 p.
4. Logistics cheat sheet; Okay book - Moscow, 2012. - 782 p.
5. Afanasenko I.D., Borisova V.V. Commercial logistics; Peter - Moscow, 2012. - 352 p.
6. Afanasenko I., Borisova V. Economic logistics; Peter - Moscow, 2012. - 432 p.
7. Brodetsky G.L. System analysis in logistics. Choice under conditions of uncertainty; Academy - Moscow, 2010. - 336 p.
8. Brodetsky G.L., Gusev D.A., Elin E.A. Risk management in logistics; Academy - Moscow, 2010. - 192 p.
9. Grigoriev M.N., Uvarov S.A. Logistics. Basic course; Yurayt - Moscow, 2011. - 832 p.
10. Grigoriev M.N., Uvarov S.A. Logistics. A short course of lectures; Yurayt - Moscow, 2014. - 208 p.
11. Drozdov P.A. Fundamentals of logistics in the agro-industrial complex; Grevtsov Publishing House - Moscow, 2012. - 288 p.
12. Kanke A.A., Koshevaya I.P. Logistics; Forum, Infra-M - Moscow, 2008. - 384 p.
13. Kanke A.A., Koshevaya I.P. Fundamentals of logistics; KnoRus - Moscow, 2010. - 576 p.
14. Kireeva N.S. Storage facilities; Academy - Moscow, 2009. - 192 p.
15. Kretov I.I., Sadchenko K.V. Logistics during foreign trade activities; Business and Service -, 2011. - 272 p.
16. Levkin G.G. Logistics. Theory and practice; Phoenix - Moscow, 2009. - 224 p.
17. Mirotin L.B., Bulba A.V., Demin V.A. Logistics, technology, design of warehouses, transport hubs and terminals; Phoenix - Moscow, 2009. - 416 p.
18. Nekrasov A.G., Mirotin L.B., Melanich E.V., Nekrasova M.A. Supply chain management in the transport complex; Hot Line - Telecom -, 2012. - 262 p.
Application
Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse at OS Atoll-Pharm LLC
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Storage costs- the costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, that is, they are of a productive nature. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. Storage costs include:
1) the cost of maintaining warehouses;
2) salary of warehouse staff;
3) shortage of products within the norms of natural loss;
4) administrative and managerial and other expenses. Warehouse costs determined by the amount of costs for organizing the storage of products and the amount of overhead costs.
Problems of minimizing storage costs:
1) determination of the optimal number of storage stages;
2) determination of the optimal number of warehouses at each stage;
3) determining the location of warehouses, providing the minimum total costs;
4) finding a rational distribution of places of delivery.
The list of costs required for the operation of the warehouse:
1) the costs of planning the loading and work of the warehouse staff;
2) commissioning and testing costs;
3) annual expenses for inter-warehouse movements;
4) cash costs written off as expenses;
5) the cost of the necessary initial stocks of pro-C production.
The following warehouse efficiency indicators are calculated:
1) wholesale and warehouse turnover - the main indicator characterizing the work of the warehouse for a certain period of time (month, quarter, year);
2) warehouse turnover - the number of goods (in tons) received at the warehouse and released from the warehouse for a certain period;
3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of warehouse usable area;
4) utilization ratio of the useful area of the warehouse - the ratio of the area occupied by the storage of goods to the total area of the warehouse;
5) throughput of the warehouse - shows how many goods can be processed in the warehouse per unit of time;
6) the cost of processing 1 ton of goods - the ratio of the total amount of annual operating costs to the cargo turnover of the warehouse. The total amount of annual operating costs for the wages of warehouse workers, the costs of storage, acceptance, dispatch of goods, the costs of maintaining storage facilities and low-value inventory, the amounts commodity losses etc.;
7) labor productivity of warehouse workers - is determined by the ratio of the annual cargo turnover of the warehouse to the average number of employees for a given period of time;
8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;
9) specific capital investments - the ratio of one-time capital costs to the cargo turnover of the warehouse;
10) payback period of investments - the ratio of one-time investments to the annual amount of profit;
11) coefficient of efficiency of use of capital investments - shows what part of capital investments is compensated annually at the expense of profit and is calculated as the sum of profit for the period to one-time capital investments.
Types of costs. The practical implementation of the concept of material flow management is associated with the optimization of total reserves. Costs are the criterion for inventory optimization.
In the system of procurement and storage of materials, the costs are divided into the following groups:
Order fulfillment costs;
Direct costs determined by the purchase price;
Inventory maintenance costs;
The cost of scarcity.
Order Fulfillment Costs include costs associated with the placement and delivery of the order. These include such items of expenditure as the cost of developing the terms of delivery and preparing them for approval; acquisition costs advertising catalogs; costs associated with the control of order fulfillment and reduction of the term for their implementation; transport costs, if the cost of transportation is not included in the cost of the goods received; costs for warehousing and receiving an order.
Some of them are fixed in the order and do not depend on the volume, others, for example, transport and storage costs, are directly dependent on the size of the order.
In general, order fulfillment costs include any type of expense that depends on the number of orders being filled.
direct costs are determined by the price of purchased materials and vary depending on the wholesale discount to the price, which is set when the size of the order lot is increased.
Inventory holding costs are determined by the cost of storing materials and the very fact of having stocks. This group of costs includes such cost items as possible interest on capital invested in stocks; costs of warehouse operations and fees for the use or rent of the warehouse; current costs for the maintenance of warehouses belonging to the production unit; costs associated with the risk of damage and obsolescence of materials, as well as insurance and tax costs. The decrease in stocks leads to a decrease in storage costs and current costs for the maintenance of storage facilities.
The cost of scarcity represent the costs arising from the limitation in some period of time of certain material resources. This group of costs includes three types of losses:
Losses in production associated with the suspension production process due to lack necessary materials, as well as replacing the material with another one at a more expensive price;
The cost of lost sales in case of non-fulfillment of the order if the customer turns to another manufacturer (in such a situation, the costs of shortage are defined as loss of profit);
Additional costs arising in case of waiting for the execution of the order.
Warehouse costs. Storage costs are generally calculated according to the general norm, which takes into account the ratio of the fixed and variable parts of the costs.
The rate of storage costs is
where H is the rate of storage costs;
Warehouse operations
Warehouse operations– unloading and loading of transport, acceptance of cargo in terms of quantity and quality, placement at storage sites, storage, movement of cargo in a warehouse, selection of cargo from storage sites, picking, packaging and labeling, paperwork, sending cargo to consumers, accounting and inventory of stocks.
Unloading - logistical operation to release vehicle from cargo. Loading - logistics operation, which consists in the supply, orientation and stowage of cargo in a vehicle.
The technology for performing loading and unloading operations in a warehouse depends on the nature of the cargo, on the type of vehicle, as well as on the type of mechanization used.
The next operation, essential from the point of view of the overall logistics process, is the acceptance of incoming goods in terms of quantity and quality.
In the process of acceptance, the actual parameters of the arrived cargo are verified with the data of the shipping documents. This makes it possible to adjust the information flow. Carrying out acceptance at all stages of the movement of the material flow from the primary source of raw materials to the final consumer allows you to constantly update information about its quantitative and qualitative composition.
At the warehouse, the goods accepted in terms of quantity and quality are moved to the zone storage. Packaged goods can be stored in racks or in stacks.
Next operation - selection of goods from storage sites can be produced in two main ways:
Selection of the whole cargo package:
Selection of a part of the package without removing the pallet.
Logistic costs for warehouse activity(storage costs) are the costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, i.e. are productive. Storage costs include:
Warehouse maintenance costs;
Warehouse staff salary;
Lack of products within natural loss;
Administrative and management and other expenses.
Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.
Problems of minimizing storage costs:
Determining the optimal number of storage steps;
Determining the optimal number of warehouses at each stage;
Determining the location of warehouses, providing the minimum total costs;
Finding a rational distribution of places of delivery.
The costs necessary for the operation of warehouses include: the costs of planning the loading and work of the warehouse staff; expenses for putting the warehouse into operation and for its approbation; annual costs for inter-warehouse movements; cash costs charged to expenses; costs for the necessary initial stocks of products.
Incomes of warehouses are determined based on the current rates of fees established by type of product for a ton-day of storage.
Yuri Barnyak: "We consider the cost of warehouse operations."
Journal "Logistics and Management", No. 7, 2009.
To manage the cost of warehouse processes, it is necessary to calculate the planned technological cost of each process. We are talking about the cost as a component of not accounting, but management accounting. Cost analysis is carried out systematically throughout the year in order to identify excessive costs, find reserves and determine ways to reduce them.
In the management accounting system, the cost price is formed not for tax purposes, but so that the manager has complete information about the costs and can manage them. Depending on the set managerial task different methods of cost accounting and costing can be used. There are various methods of cost accounting and calculation of the cost of products (works, services). Their choice and application depends on a number of private factors: industry affiliation, size, technology used, product range, etc., in other words, on individual features companies.
The main thing is that the method chosen by the company provides the possibility of implementing the most important principle of management accounting - cost management by deviations. Any method of allocating costs to objects uses certain assumptions and simplifications. If you are told that as a result you will know exactly how much your product (process, service, function) costs, do not believe you are being deceived.
In this article, to calculate the cost of warehouse processes, we will use the logic of the methodABC (Activity Based Costing), which in English means cost accounting for functions (activities, processes, operations). With the ABC method, an organization is considered as a set of processes (functions, operations, etc.). The object of cost accounting in this method is separate process(function, operation, etc.). For the purposes of this article, the term "cost accounting by processes" is applicable.
Parameters for calculating the cost of processes
To systematically manage the cost of warehouse processes, we need to calculate the planned technological cost of each process. The planning and technological cost of the process shows how much money (in the context of cost estimates) the warehouse spends on ensuring the operability of a particular process in the accounting time period according to the described technology. For the accounting period, as a rule, a month (quarter, calendar year) is taken. In other words: the planned technological cost shows how much money the warehouse plans to spend to perform (be ready to perform) the process in the accounting period in accordance with the approved technology (described in a certain way, for example, using technological maps).
To calculate the planned technological cost of the process, we need that in our organization (including in the warehouse):
- all expenses are classified (divided into fixed and variable, direct and indirect, production and corporate);
- the organizational structure is drawn up and approved;
- required amount and the amount of material and technical resources for activities are available;
The cost estimate is calculated and broken down into cost items (salary, rent, operating costs, utility bills, equipment depreciation, insurance, maintenance costs, operating costs, etc.).
Now it is necessary to compile a list of processes that fully describes all the activities of the warehouse and is sufficient to allocate costs to objects with an accuracy that brings the planned economical effect. It should be noted here that the more detailed we describe the list of processes, the more accurate the result, but also the more expensive the implementation of accounting procedures. For a warehouse, the main processes can be the following: acceptance of goods; placement of goods for storage; selection of goods; product packaging; packaging and labeling of goods; Shipment of goods; movement of goods between storage cells, etc.
Next, for each process, you need to assign a cost object. It is only important that the media chosen be measurable, accessible, and identifiable. Cost carriers can be: pieces, tons, meters, hours, machine-hours, man-hours, etc.
A feature of the main processes of the warehouse is that in all processes there is work with the cargo: boxes, packages, boxes, containers, pallets, etc. When determining the technological capabilities of the warehouse, the productivity of personnel and equipment, normalizing work and operations, the amount of cargo processed for the billing period is calculated time (hour, day, month, year). To obtain the calculated data, a certain calculated cargo unit is usually used: a piece, a box, a conditional pallet, a cubic meter of cargo, etc. To calculate the cost of warehouse processes, we will also define a conventional loading unit (g.u.) for all main processes by cost carriers.
Calculation of planning and technological indicators
After the list of processes has been compiled and the cost driver for each process has been determined, now each process and cost carrier must be associated with the cost of the resources they consume.
We do it like this:
1) Using the calculation-experimental method, using the available amount of resources for calculation (personnel, machinery and equipment, warehouse working hours, software, norms, etc.), as well as the technological capabilities of the warehouse, for each process we determine the planned number of processed (produced) units of cost carriers (loading units);
2) We distribute the costs for each item of the cost estimate between the processes of the warehouse. To do this, we single out direct, indirect and total costs for each process from each cost item. For each type of cost, we derive the percentage (share) of attributing them to the corresponding processes using the parameter proportional to which the costs are distributed. In this case, this parameter is the number of cost-bearer units (loading units) produced by the process. We calculate the costs for each warehouse process by summing up the costs determined for each item, i.e. determine the cost of each process;
3) By dividing the sum of costs for each process by the quantitative value of the corresponding cost carrier, we determine the unit cost of the cost carrier. The calculated planned and technological cost of warehouse processes is used for comparison with the actual cost of processes calculated after the accounting period, and for analysis of deviations.
When analyzing deviations, it is possible to draw conclusions about the compliance of the calculated planning and technological indicators, the level of productivity of personnel and equipment, the efficiency of work management personnel, the need to revise work modes and schedules, to change the organizational and staffing structure and technological processes, the legitimacy of increasing material costs and additional staff costs (for example, payment overtime) and others. Calculation algorithm actual cost process is identical to the algorithm for calculating the planned technological cost of the process.
Schematically, the algorithm for calculating the cost of warehouse processes is shown in the figure.
Direct costs are costs that can be identified with a particular process and are expended solely to keep the particular process running.
Indirect costs are costs that cannot be attributed to any particular process, but can be identified in several processes among which such costs are shared.
Total costs are costs that cannot be attributed to any particular process and cannot be identified in any of the processes.
The total costs are shared across all processes. All calculations are made in the form of a pivot table, which may look like this.
Calculation example
Consider the calculation of the cost of warehouse processes using the example of the "Selection of goods" process and cost items "Salary", "Depreciation of equipment" and "Rental payments".
1. Article "Salary".
Total direct costs will be 10,000 × 5 = 50,000 rubles.
B) Indirect costs (IC) for the process under the article.5 stacker operators took part in the “Selection of goods” process, who were also involved in the processes “Placement of goods for storage” and “Movement of goods between storage cells”. The salary of one stacker operator is 20,000 rubles. In total, the salary of five stackers is 20,000 × 5 = 100,000 rubles. Table 1 shows that within the framework of the “Selection of goods” process, 2000 g.u. In total, 5000 g.u. were produced in these processes. Cost per 1 g.u. will be 100000÷5000 =20 rubles.
Total indirect costs will be 20 × 2000 = 40,000 rubles.
C) Total costs (OZ) for the process under the article.The salaries of management and some warehouse specialists cannot be identified with any processes and are distributed to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. The salary of the warehouse manager and specialists is 220,000 rubles. Cost per 1 g.u. will be 220000÷11000 = 20 rubles.
Total total costs will be 20 × 2000 = 40,000 rubles.
PZ + KZ + OZ \u003d 50,000 + 40,000 + 40,000 \u003d 130,000 rubles.
2. Article "Depreciation of equipment".The warehouse uses equipment and machinery, the depreciation deductions for which for the accounting period are (per unit of equipment and machinery): 15 racks (2000 rubles), 2 loaders (2500 rubles), 5 stackers (3000 rubles), 20 hydraulic carts (500 rubles), 15 RF terminals (1000 rubles), 14 computers (500 rubles), 6 printers (500 rubles), 2 copiers (500 rubles).
A) Direct costs of the process under the article.Directly only in the process "Selection of goods" 5 RF terminals were used.
Total direct costs will be 1000 × 5 = 5000 rubles.
B) Indirect costs of the process under the article.In the "Selection of goods" process, 5 stackers were used, which were also used in the "Placing goods for storage" and "Movement of goods between storage cells" processes. Depreciation of five stackers will be 3000 × 5 = 15000 rubles. Table 1 shows that within the framework of the “Selection of goods” process, 2000 g.u. In total, 5000 g.u. were produced in these processes. Cost per 1 g.u. will be 15000÷5000 = 3 rubles.
Total indirect costs will be 3 × 2000 = 6000 rubles.
C) The total cost of the process under the article.All other machinery and equipment was used in all processes. The remaining costs under the item cannot be identified with any processes and are allocated to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. Depreciation of machinery and equipment used in all processes is 66,000 rubles. Cost per 1 g.u. will be 66000÷11000 = 6 rubles.
Total total costs will be 6 × 2000 = 12,000 rubles.
D) The costs of the process under the article are:PZ + KZ + OZ \u003d 5000 + 6000 + 12000 \u003d 23,000 rubles.
3. Article "Lease payments".The costs under this item cannot be identified with any processes and are allocated to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. The rent for the accounting period is 990,000 rubles. Cost per 1 g.u. will be 990000÷11000 = 90 rubles.
Total total costs will be 90 × 2000 = 180,000 rubles.
The costs of the process under the article are:PZ + KZ + OZ \u003d 0 + 0 + 180,000 \u003d 180,000 rubles.
4. In the same way, we calculate the costs for other items.The total costs of the process (the sum of the costs for each item) will be the cost of the process. In our example from table 1, the cost of the “Selection of goods” process is 376,000 rubles.
5. The cost of the cost carrier of the process "Selection of goods" is:376000÷2000 = 188 rubles.
To calculate the cost of processes according to the method proposed by us, you can use Microsoft Excel, or use one of the many available on the market software products designed to work with ABC. Also, many costing methods have been successfully implemented in most automated systems enterprise management. In this article and in the example above, we have not taken into account the organization-wide costs that are spread over all the processes of the organization.
The methodology we have considered for calculating the cost of warehouse processes is used in practice and is characterized by a fairly high accuracy.Organizations may use other methods that they choose based on their needs and capabilities.
