You will need
- The formula to calculate the coefficient of specialization:
- K=SG/C *100%, where:
- - SG - the cost of finished products of specialized areas of production;
- With the cost of all finished products manufactured by the company for the month.
Determine the total cost of the volume of finished products actually manufactured by the company during the reporting month. Evaluating the overall planning and accounting of the cost of production can be done according to accounting (report on the production of finished products). Determine the production plan of the enterprise planned total cost of goods sold for the reporting month.
Determine according accounting planning and accounting the cost of finished goods for the relevant activity is actually produced by the company for the month. Divide the cost of the final products of the profile view of the total value of products produced by the company for the month. Multiplying the obtained number by 100%, we obtain the coefficient of specialisation of the enterprises in per cent.Similarly, the planned calculate the coefficient of specialization in the reporting period, taking the data value of the volume of production of profile products according to the production plan of the enterprise.
Analyze the results, calculating in addition to targets, the coefficients of specialization for the previous reporting period over the same period last year. Naturally, the higher these indicators, the higher the level of specialization of the enterprise. Draw conclusions about trends and the reasons that influenced the change in the level of specialization. Take the necessary management decisions.