Procurement plan and regulatory costs. Practical planning

For the fastest and most reliable planning of purchase prices, the program has powerful tools - for planning and adjusting prices of any complexity, including in the face of changing external factors.

☛ Important! An additional conditional future period has been added to all plans. However, only in the plans of loan and rental products can you plan with an estimated horizon of up to 10 years (up to 120 months). At the same time, all calculations - outside the standard horizon - will be taken into account in the conditional future period. That is, the future period will accumulate all the calculations that will go beyond the 36 months of the project.

☛ The purchase plan and standard costs are directly related to the sales plan, since the consumption (standard) of the costs per unit of the product from the sales plan is indicated here. In other words, in this plan we do not indicate the quantity (volume of purchases), instead, we indicate the expense. And therefore, the volume of purchases is calculated here automatically - taking into account the sales plan, safety stocks (sales and purchases) and the purchase schedule.

If the company is engaged in, for example, wholesales, purchases are also in fact standard costs with an expense ratio equal to one.

☛ Please note that the purchase schedule and safety stock are only specified when the costs are of material type. That is, the reference book must indicate the type of material costs (materials and components).

To adjust the values of seasonality, use a special tool - the slider. The acceptable values when planning prices - from "-100" to "+100". Sliders edit seasonal values in percent during the annual cycle (12 months).

The values of the slider can be set with the mouse or arrow keys. First, activate the slider by clicking on it with the mouse, then move the mouse cursor over the slider so that a tooltip appears, as shown in the picture.

1. Set default values.

   All periods of seasonality are set to "0".

   ☛ Note that prices are calculated as deviations from a given value, that is, from the seasonality trend.

   
   
2. Download the trend from the settings of other products.
   
   When you click a button, a list of costs is offered - select the desired list item. In this case, the corresponding seasonal trend is loaded.
   
   
   
3. Save values.
   
   When the button is pressed, the current seasonality settings are saved, unsaved seasonal settings will be lost when their form is exited.
   
   
   
4. Correlation trend.
   
   When the button is clicked, a list of trends influencing the pricing is proposed to adjust a number of prices, after which the values of a number of prices will be corrected. The method for adjusting price fluctuations is described in the following paragraphs of this section.

1. Planning the price. Tab "Procurement planning table".
2. Setting the flow rate (normative) per unit of the product. The "Consumption (normative)" tab.
3. Setting up the "procurement schedule". Tab "Purchase schedule" (if the type of costs is "material").
4. Insurance stock planning. Material inventory accounting tab (if the cost type is "material").

Go to "procurement Planning", and call the editing form.
"Procurement plan and regulatory costs" (single click with the left mouse button, same F2):

Use the "continue the trend" if the price from the suppliers does not change as frequently, such as every six months. This is the easiest and fastest way fill a number of price trend.

1. step. Enter the number in the (editable) cell where planning begins.
2. step. Click the right mouse button (above the cell), and select "continue trend". As a result of the function, the row will be filled to the end.

The result of the "Continue trend" function:







3. step. Select the next period when it is necessary to set a new price. Follow step 1,2 – starting any subsequent period...

Use the function "interpolation of the series by trend", if you already have a filled series, and you need to interpolate the values of this series in the seasonal trend.

☛ Note that the function is called when a row already exists, when you click "Calculate".

1. step. Enter the data using the "continue trend" function.
2. step. If necessary, set the calculation start period.
3. step. Click the "Calculate" button and select "interpolate the series by trend". As a result, the series will be filled to the end, taking into account seasonality factors.


Steps 1-3 are performed separately - for planning either a price or an amount.


Example.

We set the price of "100" for some material, starting from the first month of the project,
as shown in the picture:




Let, target price will increase by 7% in 5-m and 10-m month. Install the appropriate values (in 5-m and 10-m month) in the seasonality trend of prices as shown in the figure below:



Click "Calculate" and execute point 2: "interpolation of the series by trend". As a result of executing, all the data of a number of prices, starting with 5-th and 10-th month, will increase by 7%.

Data of the calculation result are shown in table:

Interpolation of a number of trend years	Jan	Feb	March	Apr	May	June	July	Aug	Sen	Oct	Nov	Dec
1 year. Price changes in 5 and 10 month	100	100	100	100	107	107	107	107	107	114	114	114
2 year. Price changes in 5 and 10 month	114	114	114	114	122	122	122	122	122	130	130	130
3 year. Price changes in 5 and 10 month	130	130	130	130	139	139	139	139	139	148	148	148



When using the "interpolation of the series by trend", new values (prices) are measured relative to the previous values, taking into account the seasonality coefficients.

Use of sales planning "annual value" if you have defined the following parameters for prices: seasonality of price fluctuations and the prices at the beginning of the year.

☛ Note that the function is also called when you click the "Calculate" button, when all the seasonality values have already been edited.

1. step. Enter the price for the beginning of the year, respectively, for 1,2 and 3 yeara.
2. step. Adjust the seasonal price coefficients (from -100% to 100%).


3. step. Click the "Calculate" button and select "by yearly values" .

Price _n = Price ₁ × Coefficient _n ,

Where:

Price_n - price in n period.
Price₁ - price at the beginning of the year.
Coefficient_n - (percentage of the seasonal factor)/100 in n period.

Consumption (standard)

To set the material consumption per unit of product, you need to select a product from the list and specify the consumption. Consumption can be specified for one or more products. To account for material consumption, you can set the number of decimal places from "0" to "4" in the "general settings".

From the main menu, you can call the function to export the report to Excel: "Material consumption per unit": "Reports → Export to Excel → Detailed reports → "Calculation of material consumption"":


Scaling. In some cases it is not recommended to use decimal places, and in most cases it is enough to simply scale the units of measurement. For example, grams can be converted to milligrams (to reduce the scale), kilograms - to tons (zoom in), etc.



Procurement schedule

Optionally, you can configure a schedule for procurement of materials and components, as shown in the figure. In the calculation of procurement takes into account real demand, including insurance of stocks of finished products and materials. In the example of the procurement for this material will be produced once a quarter:

For stock planning, you need to go to the Inventory Accounting tab and specify the percentage in the "Stock level,% per month" field. After the completion of the final calculation, stocks will be displayed in the "Remains of materials and components at the beginning of the period" table.

1. Price, weighted average (price without VAT)
2. Calculation of residues.
3. Calculation of costs.
4. Cost of the expense.

Need_[i] = Sales_[i] + (Stocks at end of period_[i+1] - Inventory beginning of period_[i]) - Remains of the last period_[0]

Where i is the period.

step 1. Calculation of sales plan;
step 2. Calculation of reserves at the beginning and end of periods;
step 3. the calculation of the needs of the production (or procurement of goods);
step 4. Calculation taking into account the residues of the previous period.

Inventory_[i] = Need_[i] + (Stocks at end of period_[i+1] - Inventory beginning of period_[i]) - Remains of the last period_[0]

Where i is the period.

step 1. Calculation of the plan of purchases (of specified needs and consumption per unit of product);
step 2. Calculation of reserves at the beginning and end of periods;
step 3. Calculation of reserves;
step 4. the Calculation of the account balances of the last period;
step 5. Calculation taking into account the schedule of the procurement.

To achieve the greatest accuracy, and to minimize relative errors, the maximum possible number of decimal places (32 characters) is used. The maximum relative error recorded in the test calculations was 1/10 000 000 (one ten millionth).

After the final calculation of the "costs" line, execute: ""Calculate" Button → Final calculation", the message is displayed:

Inventories are not included in the "Profit and Loss Statement", but when calculating the cost, the value of inventories is taken into account, which will be realized in future periods. The total difference, recorded in the cost price and in the total cost of material inputs, in financial statements is defined as the difference between material costs and actual purchases - calculated by one of the accounting methods. For the carryover stock, which will be reflected in the balance line "Inventories", and to calculate the cost, a weighted average price or FIFO (depending on the chosen accounting method) should be found.

Note that the cost of inventories should reflect the full cost of material inputs - including transportation, storage, packaging costs and other costs that form the cost of material costs, if they are unconditionally included in the cost of costs. In any case, when planning the aggregate direct costs, it is necessary to take into account a number of the following factors:

1. If costs are not included in the cost of material costs, they must be reflected in other lines.
2. The expediency of creating an integrated material resource (from several materials and costs) should be justified.
3. Total costs must contain the same VAT (or not have VAT).
4. In case of irregular deliveries, purchases should be edited in accordance with the schedule.

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