management accounting parameters of the production cycle of the enterprise system

摘要

The utility model refers to automated systems of management accounting of the parameters of the production cycle of the enterprise.;The task set in the creation of the claimed utility model is to create a simple automated system for controlling the management accounting of capital of production and technological systems of any enterprise.;The system of management accounting of the parameters of the production cycle of the enterprise is proposed, including the block of input of the planned parameters of production capital, connected with the block of production and technological parameters obtained as a result of the production-technological cycle, which is connected to the block of values ​​of the output parameters corresponding to the actual production cycle. In addition, blocks for estimating the differences between the calculated and measured values ​​of the output data and a block for formulating recommendations for eliminating the revealed deviations in the values ​​of technological parameters have been introduced. The unit for estimating the differences between calculated and measured values ​​is made in the form of three blocks: the equilibrium block of production capital, the marketing conversion unit and the control unit for the level of conversion of the production and technological cycle. Valuation units are connected with the input block of planned parameters of production capital, a block of production and process parameters and a block of values ​​of output parameters. In the input block of the planned parameters, the production capital Q_PC, equal to the sum of technological costs C_tz and fixed assets U_of production and technological system, and the sales volume V_op, equal to the sum of technological costs C_TK and net income D₀, the corresponding technological redistribution. In the evaluation blocks, respectively, determine the criterion of the equilibrium of the productive capital k₀, the criterion for marketing conversion M, the criterion for controlling the level of conversion θ of production capital into money-capital. In the advisory formation block, a basic conversion cycle scheme with θ = 1 and a scheme of a real nonequilibrium conversion cycle are issued with a conversion level θ 1 of production capital to money capital.;The proposed system of management accounting of the production and technological cycle ensures control over the market value of each redistribution, ensuring the stability of obtaining consumer properties of the final product. 1 N. and 3 z.p. f-ly, 3 ill.