Incomplete utilization of production facilities. Why do you need a half load of the dishwasher Allocating fixed costs to the cost price

On this page I will try to collect all known solutions to the problem when pages are not fully loaded in the browser. Websites do not open completely. For example, some images or scripts on sites are not loaded. Pages in the browser are crooked, or only part of the site is loading. And some sites don't open at all. Or they open but not from the first time, but from the second, or third. We will consider solutions for Windows 10, 8, 7. Simply put, for computers. If you encounter such a problem on a mobile device, then most likely the reason is the router. (if you are connected through it)... I will write about this in more detail in the article. This is how it all looks roughly.

I myself have encountered a problem several times when my browser did not open the sites completely. For example, pictures were not loaded on VKontakte. This also happens on Odnoklassniki and other social networks. I don't remember exactly, but my solution was simple: clear the cache, restart the browser. There are also more serious reasons. For example, the MTU value is incorrect. This parameter can be changed in the router settings, or in Windows itself.

The most common reasons:

1. Browser glitch. As a rule, restarting the browser, restarting the computer, clearing the browser cache helps.
2. Problem with add-ons in browsers. Sometimes, some add-ons installed in the browser prevent the page from loading completely. The most common culprit for this are add-ons that block ads on sites.
3. Incorrect MTU value. We will not understand what it is and how it affects the loading of sites, but very often because of it, sites either do not load at all, or do not load completely. As I wrote above, MTU can be changed in the router settings (if the Internet is connected directly, then in the Windows settings)... Usually there is a value of 1500. After installing 1460, everything starts to open normally. But there is no guarantee that MTU is the problem in your case.
4. Viruses and malware. I am sure that some viruses can prevent browsers from displaying pages normally.

I want to note that such problems with the "crooked" display of sites can be observed in all browsers: Firefox, Opera, Chrome, Yandex Browser, Microsoft Edge and even Internet Explorer. Which, and without any problems, can load sites incompletely, or crookedly 🙂

Websites do not open completely: the first solution and search for the reason

For starters, I advise close the browser and restart the computer, or a laptop. Maybe everything will work fine. If you connect to the Internet via a router or modem, then you can also restart it. It definitely won't hurt.

Since nowadays a router is almost always installed, and all devices will connect to the Internet through it, then check how sites open on other devices. You can even check on Android or iOS smartphones and tablets. But it's better, it's over, on the computer. If possible, connect your computer to a different internet. For example, to another Wi-Fi network, which can be shared even from the phone.

Check how everything works through another browser. Even the standard one. Remember, maybe you installed some add-ons or programs before.

So we can understand what is the cause of our problem, and where to go next. You can describe the result of these checks and reflections in the comments. I will try to help.

Clear browser cache

This is one of the first solutions to try when this kind of problem appears. I am planning a separate article on this topic, but here I will briefly show you how to clear the cache in the most popular browsers.

If you have some other browser, then I think that you can easily find the function of clearing the cache in the settings. Or ask in the comments.

Checking browser add-ons installed

If clearing the cache did not help, and the page in the browser still does not open completely, then I recommend checking the installed add-ons and temporarily disabling them (if any).

You can also do this in the browser settings, somewhere in the "Extensions", "Add-ons" section. For example, in the Opera browser:

Disable all installed extensions temporarily.

If you do not know where these settings are located in your browser, then see the article. In it, I showed you how to manage extensions in popular browsers.

Also see what programs you have installed and running on your computer. You may find something suspicious.

MTU and problems with incomplete loading of sites

I already talked about this parameter above in the article. As a rule, it is changed in the router settings. Very often, due to an incorrect MTU value, there are problems with displaying pages when connecting to the Internet via 3G / 4G modems. When the modem is connected to the router. But this also happens with a cable connection.

You can change MTU in the router settings, in the section with the Internet connection settings: "WAN", "Internet".

I'll show you how to change MTU on some routers.

In the WAN section there is an item "MTU Size". By default, there are 1500. You can register 1460, or even 1400.

If you have PPPoE, then you need to click on the "Advanced" button and change the value there.

Save the settings and reboot the router.

In the "Internet" section. MTU field.

I cannot show in detail how to do this on routers from different manufacturers. Therefore, if you do not find these settings, write in the comments.

Checking for viruses and more ...

If all else fails, check your computer for viruses. You can run a scan in the antivirus (if installed), or check the system with one of the free antivirus utilities. For example, Dr.Web CureIt !.

If, when connecting to another Internet (Wi-Fi network), the sites are loaded the first time and completely, then it makes sense to call the provider's support and explain the problem. Maybe they have some kind of problem.

You can also try on Google Public DNS.

I told everything I know on this topic at the moment. If there is new information, I will definitely add it. You can also share your observations and advice. Good luck!

Many (not all) dishwasher models have a half load mode. Many users are at a loss: what is it? They are also interested in whether this mode affects the quality of the wash and is it appropriate to use it at all? Let's take a closer look at these questions.

Dishwasher half load principle

In order not to go into technical difficulties, let's present a simple example: let's say your machine is designed for 12 sets of dishes, but you only need to wash 6, or even 4 or even 3 (seriously, 3?). You can conveniently place these sets in containers and wash the dishes as usual. But you can also use the half load mode. In this mode, the device will consume as much detergent, electricity and water as needed to wash HALF of the dishes. As a result, you win by saving resources. That's the whole point.

On average (as manufacturers shout), this mode allows you to save 25% of water about standard consumption and 15% of electricity. I would like, of course, to achieve 50% savings, but alas ...

The other side of the half-wash coin

It all sounds pretty good, but many users are very unhappy with this mode. All unanimously assert that the quality of washing is greatly affected by this. Some, however, deliberately try to load the dishwasher in half in order to win in the quality of washing. In this case, the half-load mode is not intentionally turned on. However, if you have expensive electricity at home and there is a water meter, then this mode will be very handy - keep this in mind.

Incomplete capacity utilization

This is possible during a recession in the economy and a decrease in demand from the population for consumer goods. The company's products do not have time to be bought up and the manufacturer reduces its output. How does this affect accounting? The answer will require both national methodological documents and international experience in assessing the cost of finished products.

What is the main problem for accounting?

It turns out that incomplete utilization of production facilities can lead to an unreasonable overestimation of the cost of finished products. Don't believe me? To believe, it is enough to recall the division of costs into conditionally variable and conditionally fixed. The former change in proportion to the amount of products produced (technological costs for raw materials, materials, fuel, energy, piecework wages and insurance premiums, part of transport and indirect costs). The latter do not have a proportional relationship with the number of products produced and retain a relatively constant value (time wages and insurance premiums, part of the costs of maintenance and production management, taxes and deductions to funds). Provisionally fixed costs include overhead and general expenses. The former are always allocated to the cost of production of finished goods, the latter can be excluded from the incomplete production cost, reflected in the statement of results as a separate line.

The cost of a finished product unit includes that part of fixed overhead costs that, if the company's production capacity is fully loaded, would be distributed to the cost of other products. As a result, the company faces the problem of overstating the unit cost of a product.

How to solve the problem?

Currently, the procedure for the formation of the unit cost of a product is not determined by unified statutory acts on accounting in the Russian Federation. There are only sectoral instructions for calculating the cost, which were developed during the period of the planned economy and for the most part did not provide for the possibility of incomplete loading of production capacities due to low demand for the company's products.

International economic experience is more appropriate here. In particular, the so-called standard for expenses - IAS 2 “Inventories” will be useful. Recall: stocks include not only raw materials and materials intended for the production of products, but also the products themselves. For its valuation, international methodologists distinguish processing costs, such as direct labor costs, which are directly related to the production of products. In addition, allocated production overheads arising from the processing of raw materials into finished goods are included in the cost price.

International methodologists divide production overheads into fixed and variable costs. The allocation of fixed production overheads to processing costs is based on the normal productivity of production facilities (paragraph 13 of IAS 2 "Inventories").

The amount of fixed overheads attributed to each unit of production does not increase due to low production or downtime. Unallocated overheads are recognized as incurred. Variable production overheads are allocated to each unit of production based on actual capacity utilization. As the reader may notice, the instructions, although useful, are quite general. Do not be surprised: in international standards there are no specific rules for accounting and reporting methodology, but there are only principles on the basis of which an accountant solves the problem of generating reliable financial information. As a result, it is necessary to develop a suitable method for forming the cost of a unit of production with an incomplete load of production facilities, taking into account the specifics activities and announced provisions of IAS 2 "Inventories". For these purposes, it is necessary to solve the following tasks:

• determine an indicator of normal performance;
• develop a procedure for attributing fixed general production costs to the unit cost of finished products and the period's expenses, taking into account capacity utilization in the reporting period;
• determine the procedure for qualifying costs that are not included in the cost of finished products due to incomplete capacity utilization, for reflection in the accounting (financial) statements.

As a hint, we use the document of authoritative experts in the field of accounting (methodologists of the BMC) - Explanation R-25/2014-OK Mechanical engineering.

What is normal performance?

Referring to the text of IAS 2 "Inventories", it says that normal productivity is the amount of production that is expected to be obtained on average over a number of periods or seasons of operation under normal conditions, taking into account productivity losses due to planned maintenance. ... The actual volume of production can be used if it roughly corresponds to normal productivity. BMC methodologists define the normal productivity of production facilities as follows: this is the volume of finished products (or hours of work), which is achieved taking into account the usual load for the organization of the existing fleet of equipment and production areas, taking into account the usual conditions associated with market needs for products, the required number of repairs and maintenance work for a given type of production capacity.

The calculation of the normal productivity of production facilities is made by economic services, based on the shift and the length of the working week in the company, which are considered normal in the current market conditions. The indicator of normal productivity of production facilities can be expressed in units of measurement of finished products (pieces, kg, r.m., etc.) or in units of measurement of labor intensity of work (standard hours, machine hours, etc.). This is determined by the nature of the production.

In our opinion, the most objective (and common) option is to measure performance based on the volume of manufactured products. The volume is determined by proceeding from the load of equipment and the time required for the full production cycle of a unit of production (taking into account the duration of work shifts).

Allocation of fixed costs to cost.

The main thing is to determine the part that is related to the actual productivity and workload of the production equipment. The BMC methodologists recommend monthly during the year to include fixed overhead costs in the cost of finished products in proportion to the coefficient calculated as the ratio of the actual capacity utilization to the normal capacity utilization indicator.

The specified coefficient is calculated using the following formula:

For example, with a normal load of production equipment, it can produce 1 million units per month. finished products. In fact, during the period of launching the equipment, 800 thousand units were produced on it. products. The equipment utilization rate will be 80% (800 thousand units / 1 million units).

For your information.

The procedure for determining the normal productivity of production facilities and the coefficient of their actual utilization, in proportion to which fixed general production costs are written off to the cost of a unit of finished products, is fixed in local regulations.

BMC methodologists propose to measure normal productivity based on the working hours of the equipment, determined on the basis of the shift and working week established by the company, which are considered normal in the prevailing market conditions.

Example 1.

The production facilities are represented by two machines, on which the main technological operations are carried out and marketable products are produced. The annual fund of working time when working on one machine is 2,000 machine-hours. The total duration of technical breaks and stoppages for repairs is 100 machine-hours per year for each piece of equipment.

The operating time of the equipment will be 7,800 machine-hours (2 machines x 2 shifts x 2,000 machine-hours - 100 machine-hours x 2 machines). The useful fund of working hours of the equipment does not include the time of the necessary regulated stops (technical breaks, maintenance, current and major repairs).

Let us assume that the utilization of production capacities will be uniform throughout the year. Then the average monthly fund of equipment working time is calculated as 1/12 of the annual useful fund, and the average monthly operating time of both machines will be: 7 800 x 1/12 = 650 (machine-hours).

It remains to choose the actual value of the machine tools production for a certain month. For example, this could be 520 machine hours. With such data, the actual load factor of two machines (Kfz) is 0.8 (520/650).

If we supplement the situation with the condition that the sum of fixed overhead costs amounted to 2,000,000 rubles, then, taking into account the correction for the factor of the actual utilization of production capacities:

• fixed overhead costs in the amount of RUB 1,600,000 will be written off to the prime cost of finished products. (2,000,000 rubles x 0.8);
• expenses in the amount of 400,000 rubles will be written off for general expenses for ordinary activities. (2,000,000 rubles - 1,600,000 rubles).

With the first amount, no, but how to reflect the second part of the conditionally fixed costs that are not included in the cost of production?

The BMC methodologists give an answer to this difficult methodological question as well.

Accounting for costs that are not included in the cost price.

In fact, there are not so many options for reflecting these costs in accounting and reporting. As mentioned above, fixed production costs that overstate the cost of production when the production capacity is not fully utilized are costs for ordinary activities. After all, they are of a systemic nature and there is no reason to consider them as one-time other expenses that form the result of other business operations not related to the main activities.

If we refer to the statement of financial results, the form of which was approved by Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n, then it separately shows (not in the cost price) commercial and administrative expenses. These positions are filled in if the company generates an incomplete production cost. Moreover, all these indicators are included in the calculation of profit from product sales. It is not surprising that the BMC methodologists propose to reflect the costs associated with the underutilization of production capacities, depending on their significance:

as part of the line "Administrative expenses" of the statement of financial results;

as part of a separate line detailing expenses for ordinary activities, for example “Other general expenses for current activities”.

It can be assumed that a separate line can be entered in the income statement after selling and administrative expenses, but before profit from sales (from carrying out ordinary activities). How to distinguish such other types of expenses in the accounting for current activities? To do this, you can use the same general operating expense account, closing it partly to the costs of the main production, and partly to the sales account. We will show everything that has been said in the correspondence of accounts.

Example 2.

In the reporting period, variable costs for the production of finished products reflected in accounts 20 amounted to 5 million rubles. Fixed general production costs (account 25) - 2 million rubles, administrative and general expenses (account 26) - 1 million rubles. Number of SOEs - 10 thousand pieces. The utilization rate of production assets is 80%.

The enterprise generates an incomplete production cost of the finished product.

The cost of production includes variable costs in the amount of 5 million rubles. This indicator also increases a part of general production costs in the amount of 1.6 million rubles. (2 million rubles x 80%). The rest of these costs are 0.4 million rubles. (2 - 1.6) does not form an incomplete production cost of production. The same applies to management and general operating expenses in the amount of RUB 1 million.

Option 1. A portion of the overhead costs is charged to administrative expenses. The following entries will be made in the accounting of the company:

			Amount, rub.
Variable costs reflected
Part of general plant costs added to general costs

Option 2. A portion of the general operating costs is charged separately to profit from sales. The following entries will be made in the accounting of the company:

			Amount, rub.
Variable costs reflected
Factory-wide costs shown
General running costs shown
Part of the general plant costs added to the variable costs that form the cost
Part of general plant expenses is written off separately as a decrease in profit from sales
Reflected incomplete actual cost of SOE
General expenses are written off separately

As you can see, in both cases the incomplete actual cost of production was 6.6 million rubles, the cost of a unit of GP - 660 rubles. (6.6 million rubles / 10 thousand units). But expenses not included in the cost price are reflected in different ways both in the accounting and in the income statement. If the accountant did not exclude part of the general production costs, then the incomplete actual cost of production would have amounted to 7 million rubles. (6.6 + 0.4), and the cost of a GP unit is 700 rubles. (7 million rubles / 10 thousand units).

Although the overestimation of the indicator is insignificant, about 6% ((700 rubles / unit - 660 rubles / unit) / 660 rubles / unit), this still reduces the profitability of the unit of production and, as a result, the gross profit indicated before management and commercial expenses.

The attentive reader may notice that we have excluded from the incomplete cost price not all types of fixed costs that may overestimate this indicator. What are these costs?

Cost classification.

The authors of the national commercial chart of accounts proceed from the fact that cost accounts 20 - 29 are used to group expenses by items, places of origin and other characteristics, as well as to calculate the cost of products (works, services). Moreover, to a greater extent, the costs are grouped according to the epicenters of occurrence (main, auxiliary, service production, management). The division of costs into conditionally fixed and conditionally variable is not in the national Chart of Accounts and Instructions for its application. Therefore, these types of costs can be present in the costs of any department, including the main one.

In the situation considered above, in order not to overload the reader, all the costs of the main production of the enterprise are attributed to variables. However, this is a rather rough approximation. For example, these expenses do not include depreciation on fixed assets calculated on a straight-line basis. It, like general production costs, should be allocated between incomplete production costs and other costs for ordinary activities.

If we return to the condition of the example and assume that the depreciation of fixed assets amounted to 1 million rubles, then with a utilization rate of 80%, the amount of 800 thousand rubles. must be left in the calculation of the incomplete cost (Debit 43 Credit 20), and the balance in the amount of 200 thousand rubles. attributed to other expenses not participating in the calculation of this indicator (Debit 26 Credit 20). Note: such a division could have been avoided if the depreciation of fixed assets were accrued in a different way, for example, by writing off the value in proportion to the volume of production. Then the "net" variable expenses for the depreciation of fixed assets would be written off.

Another type of cost in the main production is the wages of workers. Unlike depreciation, it is determined by taking into account the hours worked by the employee. This effectively means that these costs are variable and do not need to be allocated as depreciation of fixed assets. If a manufacturing enterprise reduces output, then workers work on a shorter schedule and receive less remuneration, which is precisely related to the output.

Summarize. Underutilization of production facilities should affect the calculation of costs and the methodology for accounting for the corresponding costs, which was illustrated by examples. At the same time, variable and fixed costs in relation to taxation of profits resemble direct and indirect costs. The taxpayer independently determines in the accounting for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). All other costs will be indirect. The accountant can use this right to bring accounting and tax accounting closer together, having established the need to separate certain fixed (indirect) costs between the cost of production (direct costs) and other costs of ordinary activities (indirect). By the way, this approach - it allows you to reduce direct costs, part of which may remain in work in progress, unsold finished products, the cost of which does not reduce the tax base of the current period. It is logical to reduce "hanging" costs with incomplete utilization of production facilities, just as can be done in accounting. And then the tax burden on the manufacturer will be more objective.

"Certain issues related to the procedure for the formation of the cost of finished products in case of incomplete utilization of production facilities."

cost price IFRS amortization