Financial system

Balance

introduction Finance

In the financial statement, the balance sheet is displayed in the upper part.

This statistic is renewed every day by 0.01 clock. The figures are self-explanatory. Only so much to the somewhat vague points: The building value is the value of the units under ownership building at this time, with extensions to include the building value and condition of the building is considered. So a building with Condition 50% also has only half the original value. The vehicles is identical. The item of goods is the sum of all goods values ​​that were at the time of the inventory, ie by 0.01 clock, owned by the company (in buildings, vehicles and the wholesale market).

Operating statement

The lower part represents the profit and loss account of the day and is always calculated to date.

For this purpose a small version, what the individual processes for impact.

All actions that have no value, neither in the form of money, nor of property are included as a cost in the sub-items.

That would be:

1. transportation costs
2. MRP and lending rates
3. Operating costs of the building
4. labor costs
5. Training costs of the MA
6. Expansion and renovation of buildings without increasing the value of the building (zBGebäudeverkleinerung)
7. Repair and renovation costs

All other expenses have no entry for episode because the amount of money paid each precludes a corresponding value of goods.

The flow of goods:

In the purchased, produced and sold goods there is a little different. Basically it can be said that every time an entry is made (both on the positive, as well as on the minus side) when a change in the value obtained, in which money is always equated with value of goods here.

A few small examples:

1 You buy goods at the wholesale market for 1000 €. Here there is no entry, because only money is exchanged for goods. These goods to sell in the shop for € 2,000. Now at -> Sales of goods <-, this € 2,000, well-written and in turn the value of goods at € 1000 -> Cost of goods <- chargeable as the goods are no longer in possession. Then results in result: + € 1,000.

2 In the production of goods from raw materials also nothing happens, because the difference between value - raw materials and value - end product, only the operating and labor costs and these are already listed. However arise in production costs then, if production is deleted or changed, because then the cost of the introduced already in production raw materials are listed, since their value was wiped out.

3 When shipping goods of the sale price in the adoption of transportation is now well-written and on the cost side added just the cost of raw materials. If it is a product with no raw materials are of course the cost 0 In case of resale of goods will naturally proceed as when sold to the urban population. When buyers only the amount of money is withdrawn, otherwise it behaves as at point 1

4 when destroying or at the expiration date of the goods here only the pure value of goods is counted as cost. This case concerns really only self-produced commodity, because in the value of goods incorporate the operating and labor costs. Here at the cost including only the listed raw material costs because the wages and operating costs have already been noted.

Now something about the individual time and cost: The operating and labor costs are calculated every 2 hours and be in the buildings: Personnel costs are all other costs immediately to confirm each of the corresponding process due.