In accordance with the principles of the organization sharenon-standardizable and standardized working capital. The first include the shipped products, which are on the way, but not paid for. Non-standardized are circulating assets in the cash register or on the settlement account. They are more influenced by external factors than the actual production and economic activities of the organization.
All categories of current assets of production are classified as standardized. This, in particular, stocks, work in progress, costs of forthcoming periods, as well as finished goods in the warehouse.
The normalization of working capital contributes to the solution of two main tasks.
First, there is constant maintenancethe correspondence between the size of the enterprise's resources and the need for them to ensure the minimum required stock of material values. However, it should be understood that for each organization should be set such indicators that in the normal course of business, it did not have financial difficulties to ensure the implementation and production process.
Во-вторых, нормирование оборотных средств Used to manage stock sizes. In this case, stimulation of improvements in economic activity is carried out, the search for additional resources and reserves, a competent combination of forms of supply and so on is formed.
The normalization of working capital by its sizemust correspond to the actual production need. The enterprise establishes a minimal, but sufficient need. Each group of working capital is controlled at each stage of the movement, due to the fact that large reserves require the attraction of resources from other purposes, accounting, security, and storage are necessary.
Underestimated standard will not allow the enterprise to provide the necessary production reserves. In addition, the organization will not be able to timely pay with employees or suppliers.
Overestimated standard helps to formsignificant stocks. In this case, the resources are frozen, which leads to losses. In addition, the level of profitability is declining, the amount of payments for increasing the value of the organization's assets is increasing.
The normalization of working capital is the establishment of norms and norms for the corresponding group of resources (funds). There are various ways to implement this procedure.
Before you start listing methodsstandardization, it is necessary to clarify the concept of norm and norm. In the first case, one speaks of a relative value. The norm corresponds to the minimum stock of commodity material values. This relative value is economically justified and set in days. The norm is the minimum required amount of financial resources. They ensure the economic activities of the organization.
The basic methods of rationing current assets:
The fourth method of direct counting is considered the mainby component of funds separately. It is based on the actual need for resources. Other techniques are used in industry as auxiliary ones.
Аналитический метод способствует установлению The norm on the actual amount of funds in a certain period. This takes into account the correction for unnecessary stocks and surpluses, changes in the conditions of supply and production.
Experimental laboratory method is a measurement of the cost of funds and volumes of the finished product in experimental production and laboratory conditions.
Reporting and statistical reception is based onthe analysis of reporting data (operational or accounting) based on the actual consumption of materials per commodity unit for the previous (reference) period.
Coefficient method allows you to set the standard for the upcoming period using the standard for the previous period.
