Why do you need a half load dishwasher? Underutilization of production capacity What is meant by normal productivity

Partial loading production capacity

This is possible during a period of economic downturn and decreased demand from the population for consumer goods. The company's products do not have time to be sold out and the manufacturer reduces its output. How does this affect accounting? To answer, you will need both national methodological documents and international experience estimating the cost of finished products.

What is the main problem for accounting?

It turns out that underutilization of production capacity can lead to an unreasonable increase in the cost of finished products. Don't believe me? To believe it, it is enough to remember the division of costs into semi-variable and semi-fixed. The first ones change in proportion to the quantity 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 maintain a relatively constant value ( time payment labor and insurance premiums, part of the costs of maintenance and production management, taxes and contributions to funds). Conditionally fixed costs include general production and general running costs. The former are always distributed to the cost of production of finished products, the latter can be excluded from incomplete production cost, reflected in the results report as a separate line.

The cost per unit of finished product includes that part of the fixed overhead costs that, if the company's production capacity was fully utilized, would be distributed among the cost of other products. As a result, the company faces the problem of overestimating unit costs.

How to solve a problem?

Currently, the procedure for forming the cost per unit of product is not determined by uniform standards. regulations By accounting V Russian Federation. There are only industry instructions for calculating costs, which were developed during the period planned economy and for the most part did not provide for the possibility of incomplete utilization of production capacity due to low demand for the enterprise’s products.

International economic experience more appropriate here. In particular, the so-called expense standard, IAS 2 Inventories, will be useful. Let us remind you: inventories include not only raw materials and supplies intended for the production of products, but also the products themselves. To assess its value, international methodologists highlight processing costs, such as direct labor costs, which are directly related to the production of products. In addition, cost includes allocated manufacturing overhead costs incurred when processing raw materials into finished products.

International methodologists divide manufacturing overhead costs into fixed and variable. The allocation of fixed production overhead costs to processing costs is based on the normal productivity of production facilities (clause 13 of IAS 2 “Inventories”).

The amount of fixed overhead allocated to each unit of production does not increase due to low production levels or idle time. Unallocated overhead costs are recognized in the period in which they are incurred. Variable manufacturing overhead is charged to each unit of production based on actual capacity utilization. As the reader may notice, the instructions, although useful, are quite general. Don't be surprised: 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 when production capacity is not fully utilized, taking into account the specifics of the activity and the stated provisions of IFRS ) 2 "Inventories". For these purposes, it is necessary to solve the following tasks:

• determine an indicator of normal performance;
• develop a procedure for allocating fixed overhead costs to the unit cost of finished products and period costs, taking into account capacity utilization in 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 (BMC methodologists) - Explanation R-25/2014-OK Mechanical Engineering.

What is meant by normal performance?

Let us turn to the text of IAS 2 “Inventories”, which says that normal productivity is the volume 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 losses in productivity due to planned maintenance . The actual production volume can be used if it approximately corresponds to normal productivity. BMC methodologists define the normal productivity of production facilities as follows: this is the volume of output of finished products (or hours of work), which is achieved taking into account the usual load for the organization of the existing equipment park and production space, taking into account normal conditions, related to the market needs for products, the required number of repairs and preventive maintenance for a given type of production capacity.

Calculation of the normal productivity of production facilities is done economic services, based on the company's shift schedule and workweek length, 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, linear meters, etc.) or in units of measurement of labor intensity (standard hours, machine hours, etc.). This is determined by the nature of production.

In our opinion, the most objective (and common) option is to measure productivity based on the volume of output produced. The volume is determined based on the equipment load and the time required for the full production cycle of a unit of product (taking into account the duration of work shifts).

Attribution of fixed costs to cost.

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

The specified coefficient is calculated using the following formula:

For example, with normal loading of production equipment, it can produce 1 million units per month. finished products. In fact, during the launch of 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 their actual load factor, in proportion to which the constant total production costs are written off to the cost of a unit of finished products and are recorded in local regulations.

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

Example 1.

Production facilities are represented by two machines on which the main technological operations and commercial products are produced. The annual working time fund when working on one machine is 2,000 machine hours. The total duration of technical breaks and stops 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 working time fund for equipment operation does not include the time of necessary regulated stops (technical breaks, maintenance, current and major repairs).

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

All that remains is to select the actual value of machine output for a specific 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 amount of fixed overhead costs amounted to 2,000,000 rubles, then taking into account the adjustment for the actual capacity utilization factor:

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

No with the first amount, but how to reflect the second part of semi-fixed expenses that are not included in the cost of manufactured products?

BMC methodologists also provide an answer to this difficult methodological question.

Accounting for costs not included in the cost price.

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

If we refer to the report on financial results, the form of which was approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n, then it separately shows (not as part of the cost price) commercial and administrative expenses. These positions are filled in if the company generates incomplete production costs. Moreover, all of these indicators are included in the calculation of profit from product sales. It is not surprising that BMC methodologists propose to reflect costs associated with underutilization of production capacity, depending on their significance:

as part of the line “Administrative expenses” of the income statement;

as part of a separate line detailing expenses for ordinary activities, for example, “Other common types expenses for current activities."

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

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 GPs – 10 thousand pcs. Load factor production assets – 80%.

The enterprise forms an incomplete production cost of finished products.

The cost of production includes variable costs in the amount of 5 million rubles. This indicator also increases part of the overhead costs in the amount of 1.6 million rubles. (RUB 2 million x 80%). The remaining part of such costs is 0.4 million rubles. (2 - 1.6) does not form an incomplete production cost of production. The same applies to administrative and general expenses in the amount of 1 million rubles.

Option 1. Part of the overhead costs is allocated to administrative expenses. The following entries will be made in the company's accounting:

			Amount, rub.
Variable costs reflected
Part of the factory overhead costs is added to general business expenses

Option 2. Part of the production overhead costs is written off separately to sales profit. The following entries will be made in the company's accounting:

			Amount, rub.
Variable costs reflected
Plant overhead shown
General expenses shown
Part of the factory overhead costs is added to the variable costs that form the cost
Part of the plant's general expenses was written off separately as a decrease in sales profit
Incomplete reflected actual cost GP
General business expenses are written off separately

As we can see, in both options the incomplete actual cost of production amounted to 6.6 million rubles, the cost of a unit of GP was 660 rubles. (6.6 million rubles / 10 thousand units). But expenses not included in the cost price are reflected differently in both accounting and the income statement. If the accountant had not excluded part of the overhead costs, then the incomplete actual cost of production would have amounted to 7 million rubles. (6.6 + 0.4), and the cost per unit of GP is 700 rubles. (7 million rubles / 10 thousand units).

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

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

Classification of costs.

Authors of the national commercial plan accounts are based on the fact that cost accounts 20–29 are used to group expenses by item, place of origin and other characteristics, as well as calculate the cost of products (works, services). Moreover, to a greater extent, costs are grouped according to the epicenters of occurrence (main, auxiliary, service production, management). There is no division of costs into semi-fixed and semi-variable in the national Chart of Accounts and the Instructions for its use. Therefore, these types of costs may be present in the expenses of any department, including the main one.

In the situation discussed above, in order not to overload the reader, all costs of the enterprise’s main production are classified as variable. However, this is a rather rough approximation. For example, these expenses do not include depreciation on fixed assets, accrued linear method. It, like general production expenses, should be distributed between partial production costs and other expenses for ordinary activities.

If we return to the example conditions and assume that depreciation of fixed assets amounted to 1 million rubles, then with a load factor of 80% the amount is 800 thousand rubles. must be left in the calculation of partial cost (Debit 43 Credit 20), and the balance in the amount of 200 thousand rubles. attributed to other expenses not involved in the calculation of this indicator (Debit 26 Credit 20). Note: such a division could have been avoided if depreciation of fixed assets had been calculated in a different way, for example, by writing off the cost in proportion to the volume of production. Then “net” variable expenses for depreciation of fixed assets would be written off.

Another type of cost in primary production is workers' wages. Unlike depreciation, it is determined 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 production, then employees work on a reduced schedule and receive less remuneration, which relates directly to the products produced.

Summarize. Incomplete utilization of production capacity should affect the calculation of costs and the methodology for accounting for relevant costs, which was illustrated by examples. At the same time, variable and fixed costs in relation to profit taxation resemble direct and indirect costs. The taxpayer independently determines in the accounting records for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services). All other costs will be indirect. This right an accountant can use to bring accounting and tax accounting, having established the need to separate individual fixed (indirect) costs between the cost of production (direct costs) and other costs of ordinary activities (indirect). By the way, this approach allows you to reduce direct costs, some of which may remain in work in progress, unsold finished products, the cost of which does not reduce tax base current period. It is logical to reduce “stuck” costs when production capacity is not fully utilized in the same way as can be done in accounting. And then the tax burden the manufacturer will be more objective.

“Selected issues related to the procedure for forming the cost of finished products when production capacity is not fully utilized.”

cost IFRS depreciation

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

I myself have encountered a problem several times when my browser did not open sites completely. For example, pictures were uploaded to VKontakte. In Odnoklassniki and others in social networks this also happens. 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, or clearing the browser cache helps.
2. Problem with browser add-ons. Sometimes, some add-ons installed in the browser prevent the page from loading completely. Most often, add-ons that block advertising on websites are to blame for this.
3. Incorrect MTU value. We will not understand what this 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 the value there is 1500. After setting 1460, everything starts to open normally. But there is no guarantee that in your case the problem is with the MTU.
4. Viruses and malware. I am sure that some viruses can prevent browsers from displaying pages normally.

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

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

To begin with, I recommend close the browser and restart the computer, or laptop. Perhaps everything will work great. If your Internet connection is via a router or modem, you can also reboot it. It definitely won't hurt.

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

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

This way we can understand the cause of our problem and where to move next. You can describe the results of these checks and reflections in the comments. I will try to help.

Clearing the browser cache

This is one of the first solutions to try when you encounter this type of problem. I am planning a separate article on this topic, but here I will briefly show 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 cache clearing function 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 for a while.

If you don’t know where these settings are located in your browser, then look at the article. In it I showed how to manage extensions in popular browsers.

Also look at what programs you have installed and running on your computer. Maybe you'll 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 wrong value MTU 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 the MTU in the router settings, in the section with 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 is 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 can't show you in detail how to do this on routers from different manufacturers. Therefore, if you don’t find these settings, write in the comments.

Virus checking and more...

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

If, when connecting to another Internet (Wi-Fi network), sites load 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 about this topic on this moment. If it will be new information I'll definitely add it. You can also share your observations and advice. Best wishes!

Washing dishes is a regular household activity and takes a lot of time. A dishwasher significantly saves time and makes life easier for household members, in most cases for women. To maintain cleanliness in the kitchen, timely cleaning is necessary. An important element is the absence of dirty dishes, and they do not always need to accumulate, since many manufacturers offer a half-load dishwasher option. What is it and how practical is it?

The multifunctionality of the washing unit provides many advantages: each user can choose best option washing dishes, based on their quantity, type and degree of contamination. What is especially important for every housewife is the ability to clean dishes of a different set of elements. During cooking, a lot of dirty dishes are generated, and they vary in size and degree of contamination. In this case, the mode is used full load. If there are dishes left only after a meal, this may be a minimal set with light soiling, for which the ideal washing option is to use the half-load function.

All machines have 3 main cycles:

• pre-rinse;
• economy mode;
• intensive washing.

The ability to operate the washing machine with a partial load allows you to use all cycles, but with half the amount of dishes. This function In demand, to a greater extent, in families with a small number of people or consumers biased towards ideal cleanliness. At any stage of washing dishes, you can stop the machine and do additional loading. In this case, you can continue the cycle from the moment it stopped, or you can start the process all over again.

When loaded on one half, dishes can be placed in different compartments, this will not affect the quality of washing.

For small quantities of dishes of varying degrees of soiling, using a half load in the dishwasher has several advantages:

• the ability to clean dishes immediately after use, rather than accumulating when fully loaded;
• saving water;
• reduction of power consumption;
• reduction of dishwashing time.

How to properly arrange dishes with an incomplete load

Each dishwasher model, depending on the brand, has its own technology and special design. There are machines in which half-loading means placing dishes only in the upper or lower basket, or using 2 baskets at the same time. Due to the small number of devices, between the elements you can make maximum space.

Proper placement of dishes

This arrangement will allow for thorough washing and ensure impeccable cleanliness of the dishes.

For washing to be effective, it is important to load dishes correctly. There are several recommendations for arranging elements.

1. It is best to place ladles, spatulas and other large utensils horizontally in a cross pattern at the front of the basket. This method will allow you to thoroughly wash away product residues from the bends. Regular spoons and forks should be in an upright position.
2. Shot glasses, wine glasses, glasses and other fragile utensils should not come into contact with each other. This will allow vibration to avoid beating.
3. When loading dishes at ½ capacity, it is important to arrange all the elements evenly throughout the space. For these purposes, you can use special clamps for dishes.

An alternative to underloading could be "Auto" program in which the machine itself determines the amount of dishes and the degree of contamination. In this case, water, detergent and electricity are also saved, but such units are more expensive.

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

Half load dishwasher principle

In order not to go into technical difficulties, let's imagine 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 the container 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 is necessary 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 from standard consumption and 15% of electricity. I would, of course, like to achieve a 50% savings, but alas...

The other side of the “half wash” coin

It all sounds very good, but many users are very unhappy with this mode. Everyone unanimously insists that the quality of washing suffers greatly from this. Some people specifically try to load the dishwasher halfway in order to improve 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 have a water meter, then this mode will be very useful - keep this in mind.