The normative method necessary in the processes of forecasting and planning is especially significant, since the regulators of the economy are always norms and norms. The essence of the method is in the technical and economic justification of plans, forecasts, programs, where it is impossible to do without exact certainty. The calculation of the needs for certain resources, as well as the indicators of their use, simply cannot be built without the help of the normative method. This is how the substantiation of the most important proportions in the development of both the non-productive sphere and the sphere of material production is summed up, this is how the economy is regulated.
Norms
The norm is characterized by a scientifically sound measure of the consumption of a particular resource per unit of work or production in accordance with accepted units of measurement. The normative method used in the food industry demonstrates its own indispensability especially clearly. The simplest example:bakery products are made according to a specific, verified and approved recipe, and the calculation of finished products by quantity cannot do without the use of norms.
To do this, you need to determine the demand in terms of population and diet. In the sphere of non-production, the principle of applying the normative method is the same. For example, according to the norm, the size of the living and common area, the consumption of electrical energy or hot and cold water are determined. Without a normative method, it is impossible to properly plan any type of activity.
Regulations
And standards are usually presented relatively, since they can be used to characterize the use of a resource in a power-law sense. For example, the standard method of accounting. How much material is needed for one million rubles of finished products? What is the percentage of metal loss at the exit of the casting or after processing the workpiece? Is the interest rate of the loan fee too high? And so on - literally ad infinitum, since the normative method of calculation is applied at every step. Such a system of norms and norms is necessary for the practice of planning and forecasting.
It calculates everything: raw materials and fuel and energy resources, labor costs, production assets, capital investments, construction, production efficiency, profitability, depreciation, taxes and so on. It is impossible to do without the normative method of accounting in the social sphere of society. The consumer budget should be defined - average and minimum, wages - average and minimum, consumption of goodsfood and non-food per capita and so on. In ecology, the normative method is applied in the same way. Determining the amount of harmful substances entering the environment, water bodies and the atmosphere, and much more.
Regulators of the economy
Environmental, social and financial regulations and norms are the most important regulators of the economy. Here, first of all, the normative method of cost accounting is applied. Profitability standards regulate all prices set by monopoly enterprises, and the minimum consumer budget, generalizing social standards, sets the minimum wage and forms the amount of pensions and scholarships. Environmental standards measure the amount of tax, the creation of the latest equipment and technologies, the design, construction and reconstruction of enterprises, and many activities are carried out to protect environmental well-being. It is from these standards and norms that the normative method of planning consists.
Norms and norms can be divided into prospective and current. The latter are necessary for the development of forecasts and plans for a particular period - a month or a year, while promising ones are aimed at a more distant future. There are different levels at which the normative method operates. Analysis of the macro level shows enlarged standards and norms, and at the micro level - the norms are usually individual, specified in detail. Group norms are used for the future when developing plans or forecasts. For example, how much metal is needed to manufactureone tractor or what is the consumption of sugar per ton of biscuits (this is a standard cost accounting method). Norms are also subdivided according to the nature of distribution - into sectoral, intersectoral and local.
Normative method of law
The essence of this method is the application of legal acts and norms that are of a regulatory nature. This is not even one method, there is a fairly large group of them, the scope of which is the inclusion of levers of organizational influence. For example, it can be legislative or administrative-legal regulation, it is certification, standardization, state registration and much more.
The legal method is the prerogative of the state, which contains special institutions for this, and they operate on the basis of the Constitution and legislation. The system of laws is the legal basis for the activity of any sphere - industrial enterprises, agricultural enterprises, trade, and all organizations and institutions, and government bodies must comply with legal norms and regulations.
Legal and non-legal methods
Administrative and legal regulation must comply with the preparation, enforcement, control over the execution of all special acts by market participants to comply with economic interests. Methods can be both legal and non-legal. The former function as law enforcement, law enforcement and law enforcement. Non-legal methods of regulation take on material, technical and other operational actions thatdo not in themselves produce legal consequences. Also, non-legal methods are characterized by such events as organizational or mass, which do not have a legal nature. If we subdivide the acts of management according to their legal properties, we get the following.
1. Normative, more or less general in nature, which are aimed at regulating social relations and are applied repeatedly.
2. Individual or administrative, aimed at establishing and regulating specific offenses. This may be a dismissal order, a decision of the qualification commission, a court decision, and so on.
In factories
An effective management system for each enterprise in today's market conditions is possible only thanks to the normative method of planning. Planning is strategically linked to management, which is based on a normative approach. Target management sets specific and clear goals, evaluates their achievability and effectiveness, studies the level of the object's condition and the degree of involvement of participants. Planning is a part of management activity, where it is necessary to analyze and forecast all the activities of an enterprise with an assessment of the decisions made. In this way, the results of production activities are formed.
With the help of normative methods of planning and management, characterized by the application of norms and norms for regulating activities, everything related to any type of costs that are inevitable is formed and taken into accountduring the production process. Also, it is in this way that all the results of the activity are distributed and used. If the planned tasks are fulfilled by the enterprise team, the normative method will necessarily bring the costs to a minimum, and this applies to any type of resources - material, financial, and labor. A properly formed, unified operating system of standards and norms is always viable, it makes all areas of the enterprise work in a single way.
System
Standards and norms in a single system are created depending on the following factors: the unity of management methods and the formation of norms and norms, progressiveness in their application, and with the improvement of production technologies - their periodic updating, the formation of this system also depends on the presence of a new equipment and new mechanisms, the use of other types of materials and raw materials. The norms and norms that are currently applied must be compared with previous ones and with each other. The application and functioning of a unified system of standards and norms in production depends primarily on the relationship between the methods for developing this system, as well as on the approval of certain accepted standards and norms.
This is one of the most important methods in planning and management, which allows you to create a planning base of standards that will be used to form the indicators reflected in the plans, when developing plan targets, and when analyzing their implementation. It should be noted that the regulatory framework is moreparts of modern enterprises are almost completely automated. To ensure progress in production activities, the regulatory framework is checked for accuracy as necessary in order to take into account the degree of development of production, its technical level, organization of work, the level of quality and composition of products.
Contents of the system of norms and norms
The following standards and norms must be reflected in the system.
1. Efficiency mark. Production activity standards.
2. labor costs. Wage system - norms and standards.
3. Consumption of materials, raw materials, fuel and electricity according to norms and standards.
4. Capacity utilization - regulations and norms.
5. Capital construction. Standards for the development of capital investments.
6. Use of mechanisms and equipment. Study of needs, development of standards and norms.
7. Financial activities. Standards and norms in production costs.
8. Socio-economic norms and norms.
9. Environmental protection according to regulations and standards.
Exist in addition to being used constantly and in all areas of production - specific norms and regulations that apply only to a separate production and depend on the specifics of the technological process. Sometimes the normative method is applied in symbiosis with others, and this often concerns the planning and management of a particular enterprise. The rules in this caseare used as planned targets with a clear regulation of the costs of all types of resources, then the volumes of finished products should not exceed or be less than the calculated standards.
Application
There are a lot of possibilities in applying the considered methods. The most progressive in production is the normative method of accounting, as well as for calculating the cost of manufactured products. In the same way, the requirements for materials and raw materials, equipment and funds are calculated everywhere. Almost the entire life of an enterprise includes normative methods of management and planning. It is they who help to make accurate economic and engineering calculations in order to form a tense, but realistic and feasible plan for each area of production.
The use of standards is a departure from the "plan of the achieved level", from yesterday in the planning of production activities, when already acquired miscalculations in management and shortcomings in production are raised to the rule. Aligning actual indicators in accordance with standards, determining the level of compliance with the required parameters, searching for reserves for increasing efficiency, reducing resource consumption - this is possible only with the use of standard methods.
Examples
As an example, consider the compilation and calculation of costing and costing of finished products. Each enterprise has existing standards and norms, and it is supposed to act on their basis. Not only general standards will be needed. Notonly the consumption of production resources according to the norms and standards for labor. But we also need, as it were, secondary ones - standards for the maintenance and repair of equipment, norms for administrative expenses, and many other types. These are all indirect costs, but they also take place, like the main ones. When the cost estimates for each type of product are calculated, a plan is drawn up for the entire enterprise at cost.
Here, reserves are calculated to reduce costs, and there are other tools for this - enlarged or refined calculations. With their help, the basic and planned cost indicators per unit of finished products for each type are compared. The distribution method is selected by calculating indirect costs. If the enterprise lives yesterday, and the management accounting system is not well-established or functions poorly, then indirect costs are distributed either by hours worked by employees of the main production, or by machine hours (machine hours), that is, by equipment operation time. Basically, the conditions used here are dictated by the technologies used and the specifics of production, as well as the organization of the accounting policy of this enterprise.
