Content

Introduction

Chapter 1. General characteristics of the main technical and economic indicators of the activities of Altoir LLC

1.1. Description of the enterprise

1.2 Analysis of main technical and economic indicators

Chapter 2 Analysis of the volume of produced products and ways to increase it

2.1 Theoretical foundations for analyzing the volume of produced products and ways to increase it

2.2 Methodology for calculating the volume of produced products and ways to increase it

Conclusions and offers

Bibliography

The development and production efficiency of enterprises is significantly influenced by the production and sale of products and the resulting financial results. Therefore, in modern conditions, the importance of analyzing the volume of output produced by enterprises is significantly increasing. Increasing production volume and improving the quality of products sold are the most important task in ensuring the competitiveness of the enterprise.

The most important section of the enterprise development plan is the production program, or product production plan. The basis for determining the volume of production in value terms is the plan for the production of industrial products in physical terms.

Targets for the production of products in physical terms are set in units of measurement that take into account the characteristics of consumption of individual types of products. Such units can be tons, meters, kilowatt-hours, pieces, sets, etc. In all cases, the unit of measurement should reflect the specifics of production and consumption of different types of products, stimulate the production of the most efficient and high-quality products and facilitate the use of material, labor and financial resources.

Analysis of information about manufactured products is necessary to assess the activities of the enterprise. It will allow a more reasonable assessment of the implementation of the production program, contractual obligations in terms of volume, range and timing of product sales, implementation of the financial plan and profit (loss). Such an analysis will help to more accurately assess the state of the enterprise’s settlements with the budget, suppliers, creditors, buyers, and contractors.

The object of study in the work is the production indicators of Altoir LLC, specializing in the production of furniture.

The purpose of the work is to analyze the production of the enterprise's products, and on the basis of this analysis, to identify reserves for expanding output and increasing sales volumes, and to develop proposals for their rational use.

In this regard, when writing a paper, it is necessary to solve the following main tasks:

1) characteristics of Altoir LLC, analysis of the dynamics of the main technical and economic indicators of the enterprise;

2) consideration of theoretical aspects of the analysis of the volume of products produced;

3) analysis of the dynamics of production of Altoir LLC;

4) identifying reserves for increasing the volume of output produced by the enterprise;

5) assessment of the enterprise’s performance in using opportunities to increase production volumes.

These objectives are achieved using methods of economic analysis. This work used both classical methods of business analysis and financial analysis, and traditional methods of economic statistics.

When writing the work, special economic literature was used (N.P. Lyubushin, G.V. Savitskaya, etc.), scientific and periodical sources, personal observations, data from quarterly and annual accounting and statistical reports of Altoir LLC for 2002-2004. .

performance indicators of Altoir LLC

1.1 Description of the enterprise

Altoir LLC was organized in 1995 from a structural division of the Yoshkar-Olinsky Mechanical Plant.

Limited Liability Company "Altoir" was registered with the State Registration Chamber No. 1297601 series GV dated April 23, 1996. Form of ownership - private.

Legal address of the enterprise: Yoshkar-Ola, st. Sverdlova, 7.

The company is engaged in the production of furniture, plaster products and small non-standard metal products.

Altoir LLC is a legal entity and operates on the basis of the Charter and current legislation.

The Company independently plans its production and economic activities. The plans are based on contracts concluded with consumers of products and services, as well as suppliers of material, technical and other resources.

The company sells its products in the Republic of Mari El and in various regions of Russia. Sales of products, performance of work and provision of services are carried out at prices and tariffs established by the Company independently.

The Company has its own separate property, which is accounted for on its independent balance sheet.

The property is formed at the expense of the Authorized Capital; income from sales of products, works, services; bank loans; gratuitous or charitable contributions, donations from Russian and foreign organizations, enterprises and citizens; other receipts not prohibited by law.

The reserve fund is formed through mandatory annual contributions until its size reaches 15% of the authorized capital of the Company. Annual contributions are at least 5% of net profit.

The Company has the right, in accordance with the established procedure, to open settlement, currency and other bank accounts in the territory of the Russian Federation and abroad.

The company has a round seal containing its full corporate name and an indication of its location. The Company has stamps and forms with its name, emblem and other means of visual identification.

Altoir LLC specializes in the production of office furniture for enterprises, institutions, schools, hospitals, cultural and entertainment centers, and children's institutions. In 2002, the production of cabinet furniture was mastered.

Appendix 1 presents the organizational structure of production management of Altoir LLC. The nature of the connections between various departments allows us to conclude that the organizational structure of enterprise management belongs to the linear-functional type of management structure. This organizational structure of an enterprise is aimed, first of all, at establishing clear relationships between individual divisions and at distributing rights and responsibilities between them.

With such a management structure, full power is assumed by the line manager, who heads a certain team, which helps him in developing specific issues and preparing appropriate decisions, programs, and plans.

The organizational structure of production management is focused on the following tasks: creating conditions for the production and sale of high-quality products, while simultaneously increasing the level of production efficiency; ensuring the development, development and delivery of new types of products to the market.

1.2 Analysis main technical and economic indicators

Indicators that allow one to generally characterize the economic process are called basic economic indicators. They provide quantitative and qualitative characteristics of the production process. Let us analyze the main indicators characterizing the activities of Altoir LLC for the period 2002-2004.

One of the most important factors in increasing production efficiency at an industrial enterprise is its provision of fixed assets in the required quantity and their more complete use.

Analysis of the state of fixed assets usually begins with a study of the volume of fixed assets, their dynamics and structure for the period under study (Tables 1-3).

Table 1

Dynamics of the structure of fixed production assets for 2002

table 2

Dynamics of the structure of fixed production assets for 2003

Table 3

Dynamics of the structure of fixed production assets for 2004

The company does not have its own production buildings and structures, since it rents these fixed assets from Bicycle Plant LLC and Yoshkar-Olinsky Mechanical Plant LLC.

In 2002, first of all, significant changes occurred with the share of the active part of the funds: despite the fact that the share of active production assets in received fixed assets is 30.7%, their share in the total volume of fixed assets decreased during the reporting period from 94. 7% to 75.2%. This happened because a lot of vehicles were purchased: the company began to need its own transport in order to reduce the cost of cargo transportation. Therefore, the share of vehicles in fixed production assets increased from 4.2% to 21.8%. But still, the largest share in the volume of production assets is made up of machinery and equipment. Inventory and other fixed assets occupy 0.3% and 2.7% of all production assets, respectively. According to the structure of funds received in 2002, the largest part is occupied by vehicles - 62.3%. Machinery and equipment also made up a significant portion of the funds received - 30.7%. There were no disposals of production assets in 2002.

The largest share of received fixed assets in 2003 was occupied by machinery and equipment - 49.9%. We also see the receipt of vehicles worth RUB 32,100. During this period, there was a slight disposal of fixed assets totaling RUB 27,808. In general, the increase in fixed assets in 2003 occurred from 402,618.5 rubles. up to RUB 464,096.79

In 2004, there was also a significant influx of fixed assets. At the same time, their disposal did not occur, just like in 2002. In this year, the share of received active fixed assets amounted to 71%. This is the highest figure for the analyzed period. The total receipt of fixed assets amounted to 299,975 rubles.

Table 4

Analysis of the dynamics of fixed assets in 2002

Table 5

Analysis of the dynamics of fixed assets in 2003

Table 6

Analysis of the dynamics of fixed assets in 2004

As can be seen from table. 4, the growth of the active part is lower than the growth of fixed production assets as a whole, which indicates that working machines and equipment during the reporting period underwent less renewal than all fixed production assets as a whole.

In 2003, the growth rate was significantly lower compared to 2002, and almost all of the renewal occurred in the active part of fixed assets.

In 2004, we observed a growth rate exceeding even that of 2002. The cost of the active part of fixed production assets increased by 64%.

The analysis of studying the movement and technical condition of fixed production assets is important. To do this, the following indicators are calculated (Table 7). All these coefficients can be calculated both for all fixed assets and for individual components. Of greatest interest for the analysis of technical progress is the coefficient of renewal of tools - machines and equipment.

Table 7

Indicators of movement and condition of fixed production assets

The table data shows that the renewal rate of fixed production assets for 2002 was 0.3, and machinery and equipment - 0.12, that is, 30% of all fixed assets and 12% of machinery and equipment are new. This is a significant increase and this should affect the growth of labor productivity and an increase in production output. We observed almost similar indicators in 2003. 20% of all fixed assets and 13% of machinery and equipment are new. The renewal coefficient in 2004 is slightly higher compared to previous years - 0.39 each for both fixed production assets and their active part.

An important indicator of the degree of wear and tear of fixed production assets is the wear rate. The lower the depreciation rate, the better the condition of the fixed assets. According to Table 7, it can be seen that the depreciation coefficient at the end of 2002 for all main production assets was 0.13 or 13%. In 2003, depreciation at the end of the year became slightly higher and amounted to 17%. In 2004, this indicator decreased from 0.17 to 0.07, i.e. by 0.1. For the active part, the decrease in the indicator was 0.12.

The following indicators are used to characterize the efficiency of use of fixed assets (Table 8).

Table 8

Calculation of indicators for the use of fixed production assets (FPF) for Altoir LLC

The most general indicator of the efficiency of using fixed production assets is capital profitability. Its level decreases by 11% in 2003, and significantly (above the 2002 level) increases in 2004 by 30% compared to 2003.

The capital productivity indicator characterizes the productivity of fixed assets, output per unit of fixed assets. The data in Table 8 shows that capital productivity in 2004 increased compared to 2002 by 11 rubles/rub. Capital intensity, which characterizes the cost of fixed production assets per unit cost of output, has decreased accordingly. These changes characterize an increase in the efficiency of using fixed assets at the enterprise.

Sufficient provision of the enterprise with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency.

An analysis of the structure of the average number of employees of Altoir LLC is given in table. 9.

Table 9

Employee structure analysis

In the structure of employees, a large share is made up of blue-collar workers. In 2002, 70% of employees were blue-collar workers. In 2003, the proportion of workers was almost the same. By 2004, the share of employees dropped to 25% (correspondingly, the share of workers was 75%). In general, the number of employees increased by 5.4% in 2003, and by 2% in 2004.

Table 10

Initial data for calculation

To characterize the movement of labor, the dynamics of the following indicators are calculated and analyzed (Table 11).

Table 11

Analysis of the movement of the enterprise's workforce

Labor turnover occurred mainly through the hiring and firing of workers. The turnover rate at this enterprise in 2002 was 33%, in 2003 it was already 114%, in 2004 – 115%. This is a fairly large amount that can negatively affect the activities of the enterprise. However, the value of the turnover coefficient for admission in 2002 was twice as high as the turnover coefficient for disposal. But the negative trend in 2003 increased and the value of the turnover ratio for disposals began to exceed the turnover ratio for admissions. In 2004, the disposal turnover was 0.02 less than the admission turnover.

Enterprise management needs to analyze the reasons for employee dissatisfaction with working conditions at the enterprise in order to improve its attractiveness for qualified personnel. Altoir LLC as a whole is experiencing a shortage of permanent qualified personnel, which is a consequence of miscalculations in the personnel policy of management, as well as inappropriate payment conditions. However, this state of affairs is observed at many industrial enterprises, including enterprises producing furniture. Wages at such enterprises fluctuate greatly and depend on the demand for products, so workers try to get a job where wages are currently higher.

To analyze labor productivity, the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms are calculated (Table 12).

Table 12

Labor productivity indicators at Altoir LLC

Table 12 shows that the average annual production per employee increased by 73.2 thousand rubles. As a result of an increase in the share of the number of workers by 0.0562, there was an increase in annual output by 11.038 thousand rubles. The positive change in hourly output had the most positive impact on the indicator under consideration: annual output increased by 57.39 thousand rubles.

The indicator characterizing the level of remuneration is the average salary. Its changes affect the expenditure of the wage fund and the cost of production. The average salary usually depends on productivity. In principle, labor productivity growth is the main source of average wage increases. Let's look at the dynamics of average wages at Altoir LLC (Table 13).

Table 13

Dynamics of average wages at Altoir LLC

The table data shows that the average salary increased from 46,761.4 rubles. in 2002 to 58084.7 rubles. in 2003, that is, the increase was 11,323.3 rubles. By 2004, wages had already increased by 10,035.3 rubles. and amounted to 68,120 rubles.

But these are only average figures: the contrast between the wages of workers and employees is visible. The average salary of workers in 2002 was 34,518 rubles. per year, while employees - 58,684 rubles. (i.e. the difference is 24,166 rubles). By 2004, this difference amounted to 28,274 rubles. Thus, it is clear why there is such a high turnover among workers at the enterprise. Management needs to radically change its wage policy, otherwise this situation will persist and, possibly, worsen.

Economic analysis is carried out using a system of business activity coefficients, or turnover. Such an assessment is of great importance for characterizing the financial position, since the speed of funds turnover directly affects the solvency of the enterprise.

The dynamics of working capital and their turnover indicators are given in table. 14.

Table 14

Assessment of working capital turnover

According to Table 14, the following conclusions can be drawn. Basically, there is an increase in all turnover indicators. These indicators are affected by a significant increase in accounts receivable and an increase in short-term liabilities. Increasing the turnover of inventories will allow the company to reduce the duration of the turnover of accounts payable. Although the turnover of accounts receivable has decreased significantly, it has not entered the limits of standard values ​​and there is still a reserve for reducing the need for working capital and accelerating the turnover of accounts receivable.

The general assessment of business activity is characterized by the duration of the turnover of working capital and the speed of their turnover. The actual values ​​of these indicators indicate the enterprise's reserves for managing working capital.

1.3 Financial condition and financial results of operations

Financial condition refers to the ability of an enterprise to finance its activities. It is characterized by the availability of financial resources necessary for the normal functioning of the enterprise, the feasibility of their placement and efficiency of use, financial relationships with other legal entities and individuals, solvency and financial stability.

The capital of the enterprise is formed from its own and borrowed sources of funds. The ratio between equity and borrowed funds is analyzed according to the liabilities side of the balance sheet and serves as a characteristic of the financial position of the enterprise.

The liability reflects the enterprise's decisions regarding the choice of sources of financing (Table 15).

Table 15

Sources of capital formation and its structure

As can be seen from the data in Table 15, the financing of the enterprise’s activities at the end of 2002 was provided by only 22% of equity capital and 78% by borrowed capital, at the end of 2003 these figures were already 31% and 69%, respectively, at the end of 2004 this the ratio was 40.15% and 59.85%. That is, we are seeing an increase in the share of equity capital by 9.15% compared to 2003 and by 18.15% since 2002.

The company's equity capital increased by 370 thousand rubles by 2003. or by 71%. In 2004, the increase in own funds occurred by 579 thousand rubles. (the absolute increase was 65%). This was mainly due to retained earnings of the reporting year.

By 2003, accounts payable decreased by 38 thousand rubles, but short-term bank loans appeared equal to 215 thousand rubles. By 2004, the debt to creditors amounted to 2187 thousand rubles, i.e. there was an increase compared to 2003 by 379 thousand rubles. In general, borrowed capital increased by the end of 2004 by 164 thousand rubles. Debt to suppliers and contractors decreased significantly: from 1,327 thousand rubles. up to 681 thousand rubles. (i.e. almost doubled).

An analysis of the capital allocation of Altoir LLC and its structure is presented in table. 16.

According to Table 16, it can be seen that during the period from 2002 to 2003, the value of the asset increased by 546.6 thousand rubles. These changes occurred due to an increase in current assets by 459.3 thousand rubles. and non-current by 87.4 thousand rubles. By 2004, the amount of assets became equal to 3654 thousand rubles, of which 919 thousand rubles. accounted for non-working capital, and 2735 thousand rubles. – on the reverse. Those. we are observing a significant increase in the amount of non-current assets (which consist only of fixed assets) compared to 2003: the growth rate is 262.57% or in absolute terms by 569 thousand rubles.

The change in current assets is insignificant: there is an increase of 174 thousand rubles. in 2004 compared to 2003 and by 633.3 thousand rubles when compared with 2002.

Table 16

Analysis of the capital allocation of Altoir LLC and its structure

The share of current assets in 2003 compared to 2002 decreased by 0.9%, that is, remained almost unchanged, and accordingly the share of non-current assets increased from 11.1% to 12.02%. In 2004, we notice a decline in the share of working capital by 13.15% (as a result, an increase in the share of non-current assets from 12% to 25.15%.

If we consider the structure of working capital, we can see that the share of inventories sharply decreased to 21.05% by 2004, whereas in 2002 this figure was 87.3%, and in 2003 – 39.5%. In 2003, the article “accounts receivable within 12 months” appeared: 1353 thousand rubles. (this is 46.5% of the total asset amount). In 2004, this amount became equal to 1581 thousand rubles, i.e. there was an increase of 228 thousand rubles. As a percentage of the asset amount, accounts receivable is 43.27%.

In 2003, the share of cash decreased sharply - from 23.6% to 1.37%, which cannot be called a positive development. In 2004, cash amounted to 362 thousand rubles. (or 9.91%). Thus, there is an increase in structure by 8.54% compared to 2003 and a decrease by 13.69% compared to 2002.

The noted dynamics of the enterprise's assets characterizes the need to intensify work in the field of sales of finished products, as well as settlements with debtors in order to accelerate the turnover of resources.

One of the indicators characterizing the financial stability of an enterprise is its solvency, that is, the ability to timely repay its payment obligations with cash resources. Solvency is an external manifestation of the financial condition of an enterprise and its stability. Therefore, solvency analysis is important not only for the enterprise in order to assess its financial condition, but also for external investors.

The assessment of the solvency of the enterprise is carried out according to the balance sheet, based on the liquidity of current assets (Table 17).

Table 17

Dynamics of solvency indicators

As can be seen from table. 17 at the end of 2002, the absolute liquidity indicator was above the norm, but at the end of 2003 it was significantly below the normative value. This means that at the end of 2003 the enterprise experienced a shortage of all types of sources, was unable to meet the demands of creditors, had debts to the budget and extra-budgetary funds, as well as to its employees. By the end of 2004, the indicator under consideration increased by 0.15 compared to 2003 and amounted to 0.17. Thus, it fits within the normative value of the absolute liquidity ratio (0.1-0.2), but only by 0.07.

The intermediate coverage ratio at the end of 2002 lagged behind the norm, while at the end of 2003 it was within acceptable limits, and at the end of 2004 it was beyond the norm and amounted to 0.89.

Balance sheet liquidity is the ability of a business entity to convert assets into cash. It depends on the degree of correspondence between the amount of available means of payment and the amount of short-term debt obligations. The concepts of solvency and liquidity are very close. Solvency depends on the degree of balance sheet liquidity. At the same time, liquidity characterizes not only the current state of settlements, but also the future.

The balance sheet liquidity assessment is presented in table. 18.

Table 18

Dynamics of balance sheet liquidity indicators

According to Table 18, the following conclusions can be drawn.

The calculated absolute liquidity ratio in 2003 became significantly lower than the standard value. (its value is considered sufficient if it is above 0.25-0.30; that is, if an enterprise can currently repay 25-30% of all its debts, its solvency is considered normal). At the enterprise under consideration, the absolute liquidity ratio in 2002 was 0.3, which is normal, and in 2003 it was 0.02, which indicates a low level of its liquidity. In 2004, this indicator increased slightly, but without reaching the standard value it became equal to 0.17.

The current liquidity ratio was 1.13 at the end of 2002, but at the end of 2003 its value increased slightly - to 1.27, i.e. by 0.14. In 2004, this ratio was 1.24. The standard value of this indicator is in the range of 1.0-2.0. The quick liquidity ratio is within the standard value (at least 0.7-0.8). However, by the end of 2003 it decreased - from 1.03 to 0.7, and by the end of 2004 it increased again to 0.89. In general, balance sheet liquidity is low due to the insufficiency of the most liquid assets to cover current liabilities. This current liquidity of the enterprise is insufficient, although the amount is compensated by future liquidity.

Financial stability or financial independence presupposes such financial conditions that ensure the independence of the enterprise from external sources of financing and various external factors. An enterprise must have a reserve of sources of its own funds, which characterizes the margin of financial strength of the enterprise. It proceeds from the fact that its own funds exceed borrowed funds.

An analysis of the financial stability of the enterprise is presented in table. 19.

Financial autonomy coefficients for all indicators do not fit into the norms. For example, the financial risk ratio at the beginning and end of the year, although at the end of the year it decreased by 36%: by 1 rub. own funds at the beginning of 2003 accounted for 3.56 rubles. borrowed funds, and at the end of the year - 2.3 rubles. At the end of 2004, this figure was already 1.5.

Table 19

Assessment of the financial stability of Altoir LLC

The share of equity capital has increased: at the end of 2002, 22% of the total capital of the enterprise accounted for its share, and at the end of 2003 - already 31%, and in the last year under review, even 40%. Accordingly, the share of borrowed capital has decreased, that is, a decrease in financial dependence on creditors, which has a positive effect on the financial stability of the enterprise. There is a decrease in borrowing and this leads to some improvement in the financial situation of the enterprise. Therefore, it is necessary to continue to consider opportunities to maintain positive trends (increase labor productivity, volume of production and sales of products, reduce production costs).

The ratio of the real value of production assets fell by almost 2 times by 2003 and increased slightly by 2004. This was due to a decrease in inventories, in particular, finished and shipped products, which is most likely temporary and reflects only the situation at the balance sheet date, and not a trend in general.

Table 20

Dynamics of financial results of Altoir LLC

Table 20 shows that in 2003, compared to 2002, sales revenue increased by 5986.4 thousand rubles. Profit from sales also increased - by 76.6 thousand rubles, which, on the one hand, positively characterizes the financial activity of the enterprise. However, balance sheet profit decreased by 81.9 thousand rubles, all of which was obtained through the sale of main products. Accordingly, net (retained) profit decreased by 63.9 thousand rubles.

In 2004, we observed a decrease in non-operating expenses by 71.6 thousand rubles. compared to 2003. Other indicators are increasing. As a result, balance sheet profit amounted to 1199.1 thousand rubles. The profit remaining at the disposal of the enterprise is equal to 915.1 thousand rubles. Compared to 2002, this figure is 570.9 thousand rubles. more, and compared to 2003 by 634.8 thousand rubles. In relative terms, both net and balance sheet profit increased in 2004 compared to 2003 by more than three times: 326.47% and 332.16%, respectively.

To analyze the efficiency of economic activities of an enterprise, profitability indicators are used. Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity, cost recovery, etc. They reflect the final results of business more fully than profit, because their value shows the relationship between the effect and the available or used resources.

Table 21 calculates three types of profitability. In terms of production profitability, it can be seen that it decreased by 4.77% by 2003 and amounted to 3.13%, and in 2004 it reached 6.83% (i.e. increased by 5.7%) . At the same time, both balance sheet profit and production costs increased, and in 2003 there was a decrease in balance sheet profit and an increase in production costs. In general, based on this indicator, we can conclude that it is at an average level.

Table 21

Indicators of the efficiency of economic activities of Altoir LLC

The profitability of sales, as well as the profitability of production, decreased in 2003 compared to 2002 from 10.01% to 5.7%. This was due to an almost doubling of sales revenue. In 2004, the return on sales reached 7.15% (an increase of 1.45% compared to 2003).

The efficiency indicator of fixed assets is at a fairly high level: in 2004 it was 130.5%, in 2003 – 103.1%, and in 2002 it was the maximum and amounted to 168.4%.

So, the main influence on the change in profitability indicators was the growth of equity capital, an increase in the volume of product sales with an increase in its cost, an increase in the quality of marketable products, and its sale on more favorable terms for the enterprise.

Rhythm is the uniform release and shipment of products in accordance with the schedule in the volume and assortment provided for by the plan.

One of the most common indicators - the rhythm coefficient - is determined by summing up the actual share of output for each period, but not more than the basic level.

Let's calculate the value of this indicator according to Table 25.

The rhythmicity coefficient according to 2003 and 2004 data will be equal to:

K rhythm = 25.7 + 23.4 + 24.2 + 24.6 = 97.9%.

That is, we can conclude that the enterprise operates relatively rhythmically. This characterizes the company on the positive side, because speaks about the timeliness of product release; All orders and requests are completed on time.

Table 25

Rhythm of product release by quarter

Kv = (Ö[(25.7-26.4)2 + (25-23.4)2 + (24.7-24.2)2 + (24.6-26)2]/4)/25 =

1,315/25 = 0,0526.

From the obtained result we can conclude that production output by quarter deviates by an average of 5.26%. This is a completely acceptable value.

Data from the analysis of fixed assets indicate that in both 2003 and 2004 the value of fixed production assets of Altoir LLC increased significantly. In general, the increase in fixed assets in 2004 occurred from 464,096.8 thousand rubles. up to 764071.8 thousand rubles.

As for the analysis of labor resources, we can say that the structure of workers accounts for a large share of workers, which increased over the period under review: in 2004 compared to 2003 - by 5.6%, and the share of employees decreased accordingly. In general, this enterprise has a stable ratio of workers and employees. On average, there is one employee for every three workers.

Profit per ruble of products sold over the three reporting years tends to decrease: for example, each ruble of products sold provided 10 kopecks in 2002. profit, in 2003 - already 5.7 kopecks. profit, i.e. by 4.3 kopecks. less; and in 2004 this figure increased slightly to 7 kopecks. from one ruble of products sold. If this trend continues in the future, the company may find itself in a difficult financial situation.

The conducted economic analysis of the activities of Altoir LLC comprehensively showed the current state of the enterprise’s activities and made it possible to evaluate the results of activities with the identification of external and internal reasons that influenced these results.

The enterprise, despite the financial difficulties and the difficult economic situation in the country, has limited integration into the market economy, has adapted to the needs of the market and, while maintaining its production, technical and personnel potential, has a chance of survival.

Altoir LLC offers the population a wide range of furniture for home and office. The main types of products produced at the enterprise are kitchen sets, cabinets, beds, hallways, walls, bookshelves, tables and cabinets.

From the analysis of manufactured products, we saw that the volume of both manufactured and sold products increased significantly during 2002-2004. Thus, in 2002, the volume of production amounted to 7888.5 thousand rubles, and already in 2004 this figure was at around 20945.5 thousand rubles. The same growth rate is observed in relation to sold products: compared to 2002, in 2004, sold products increased by 12,670 thousand rubles. and amounted to 18,900 thousand rubles.

It is also advisable to analyze the “weak” characteristics of products and propose measures to implement internal reserves for increasing the output and competitiveness of the company’s products.

The range of manufactured products is constantly modernized and updated.

The main profit remaining at the disposal of the enterprise is spent on the development of production and the development of new types of products.

The stability of production affects the economic situation of the enterprise. The company regularly pays wages to its employees.

21. Enterprise Economics: Textbook for Universities / Ed. Y.Gorfinkel, V.A.Shvandar. – M.: UNITY-DANA, 2003. – 718 p.

2. Analysis of production volume and product sales using the example of the LLC Mebel enterprise

2.1. Analysis of the dynamics and implementation of the production plan

The analysis begins with studying the dynamics of production and sales of products, calculating the basic and chain growth rates and increments (Table 2).

Table 2 – Dynamics of production and sales of products

The table data indicates that the volume of production during the period under study increased by 2371.4 thousand rubles, that is, almost 3 times, which is the result of both an increase in production volume and a rise in prices. Sales volume over 3 years increased by 2532.5 thousand rubles.

In 2009, the rate of production growth was significantly higher than the rate of product sales, which indicates the accumulation of unsold products at the enterprise and not paid for by customers.

Using the corresponding growth rates, we calculate the average annual growth rate of production and sales of products using the formula:

T p average year =

T pr average year = T r average year – 100%

Where T r – growth rate

T pr - growth rate

T 1, T 2, T n - chain growth rates.

Thus:

T r production average year = 170.3%

T pr production average year = 70.3%

Sales average year = 118.9%

Sales average year = 18.9%

From the calculations it is clear that the average annual growth rate and increase is higher than the average annual growth rate and increase in sales by 51.4%.

For greater clarity, the dynamics of production and sales of products can be depicted graphically (Fig. 1)

Rice. 1 – Dynamics of production and sales of products

The assessment of the implementation of the plan for production and sales of products for the reporting period is carried out according to the methodology given in Table 7.

Table 3 – Analysis of the implementation of the plan for production and sales of products

Based on this table, we can conclude that the actual production of furniture in the reporting year, compared to the plan, increased by 31.78 thousand rubles, which amounted to 0.6%. These results were mainly influenced by the fact that the production of chairs and kitchens exceeded the plan by 23% and 30.5%, respectively. However, despite this, the plan for product sales was underfulfilled by 0.1%, which amounted to 4,030 rubles.

Analysis of the production structure and rhythm of the enterprise’s work

We will analyze the structure based on Table 4.

Table 4 – Analysis of the structure of commercial products

Analyzing this table, we can conclude that production output due to the structure increased by 267.8 thousand rubles. This happened due to an increase in the production volume of expensive products - kitchens and office furniture, respectively, by 165 and 140 thousand rubles. compared to plan. Also, the results obtained have a positive impact on the performance indicators of the enterprise.

Volume of production(release) products can be measured by various indicators. They can be natural, conditionally natural and cost (monetary).

TO natural indicators include pieces, tons, square meters, cubic meters, liters, etc.

Conditionally natural indicators are used to summarize the volume of different types of products of the same type. Examples of such indicators include: fuel production in terms of equivalent fuel having a calorific value of 7000 kilocalories, production of wall materials in terms of equivalent bricks, etc.

The total volume of production of various types of products can only be expressed using cost indicators. The most important of these are commercial products. Gross output is the value of all products produced and work performed, including work in progress. Gross output includes, along with marketable products, the following elements:

• cost of raw materials and materials of the customer;
• change in work in progress balances over a given period

Indicators of gross and marketable output are used to assess the fulfillment of business plans for production and product dynamics compared to previous periods, as well as to calculate indicators of labor productivity, capital productivity, material productivity, etc.

In order to identify the true volume of work performed by a given organization to produce products and eliminate (eliminate) the influence of the above-mentioned incoming factors, the following indicators are used, expressing the volume of products taking into account the labor intensity of its production:

• Normal hours(expenses of normalized working time for production of products). This indicator is used in mechanical engineering
• Standardized salary.
• Standard cost of processing(NSO). This indicator is defined as the difference between the production cost of products and the costs of raw materials, materials, purchased semi-finished products and components
• The volume of production can also be expressed by newly created value, i.e. in terms of pure and conditionally pure products.

The net production indicator is determined by subtracting material costs (costs of raw materials, materials, fuel, energy, semi-finished products and components), as well as depreciation charges, from the wholesale price of products (without). In other words, net production is the sum of the wage fund with contributions to extra-budgetary funds, and profit. The indicator of conditionally net production is equal to the indicator of net production plus depreciation charges.

Reserves for increasing production output

• increasing equipment shifts. The amount of the reserve is determined as the product of the number of additional hours of equipment operation by the average output per machine-hour;
• eliminating the causes of whole-shift and intra-shift equipment downtime.
• commissioning of uninstalled equipment. (defined as the product of the number of units of equipment put into operation by the average output of a unit of equipment);
• implementation of organizational and technical measures that have not yet been completed to reduce the time spent on equipment operation to produce a unit of product.

• eliminating the causes of excess material waste;
• beneficial use of planned waste materials;
• implementation of organizational and technical measures to save material resources.

• bringing the number of workers to the planned level (determined by multiplying the number of missing workers by the average annual output of one worker);
• eliminating the causes of whole-shift and intra-shift downtime for workers;
• implementation of organizational and technical measures to reduce the labor intensity of manufacturing products.

Knowing the reserves for each of the three groups, the total amount of the reserve for increasing production output should be determined. We cannot add up the amounts of reserves we received, since they belong to different groups of factors (resources). As a reserve for increasing production output, the total amount of reserves is taken, i.e. the smallest amount of the total reserves of the three groups. The smallest amount is taken because it is secured by reserves for the other two groups, i.e. is complete.

Having determined the reserve for increasing production output, we will find the reserve for increasing the volume of its sales. Such a reserve in the sphere of production is equal to the complete reserve for increasing production output.

Analysis of production volume

Analysis of the dynamics of production and sales of products is carried out on the basis of accounting and operational (management) accounting data by comparing indicators of production volume and sales of finished products for the periods under review.

The analysis of the implementation of the tasks of the business plan for the production (output) of products begins with studying the degree of implementation of the plan for gross and commercial output, as well as the dynamics of these indicators over a number of periods.

the plan for gross and marketable output was exceeded by 2.4%, which amounts to 545 thousand rubles. (23335 - 22790). Compared to the previous year, the volume of manufactured products increased by 5.9%.

All this allows us to give a positive assessment of the organization’s production activities. During the analysis, the growth rate and increase in the volume of output are determined. The average annual growth rate of output is calculated as a geometric mean or arithmetic mean weighted value.

Next, you should analyze the composition of the released products and determine how the plan for the release of comparable and incomparable products was fulfilled. Products produced not only in the reporting period, but also in the previous period in mass or serial production (not in the form of experience) are considered comparable. Products that were produced for the first time in the analyzed period in mass or serial production are incomparable.

Then you should study information about the release of products that correspond to the profile of this organization and that do not correspond to its profile. Based on these data, the coefficient (level) of specialization of the organization is determined as the ratio of products corresponding to the organization’s profile to the total volume of manufactured products. An increase in the level of specialization leads to a reduction in the labor intensity of manufacturing products, an increase in labor productivity and a reduction in costs.

The composition of the manufactured product should also be analyzed in terms of its constituent elements, i.e. finished products, semi-finished products of own production, sold to other organizations, etc. Justified here is the situation in which the growth of gross and commercial output is achieved through the production of finished products, which constitute the main element of gross and commercial output.

An important step in the analysis is study of the composition and reasons for changework in progress balances.

If an above-plan increase in work in progress balances is established, this means that marketable output will decrease by the corresponding part, therefore, the analyzed organization did not use all the opportunities to increase marketable output.

Above-plan increase in work in progress balances may be caused by various reasons. They can be divided into two groups: 1) reasons that are not the fault of the enterprise, and also independent of its activities; 2) reasons due to shortcomings in the activities of this enterprise.

Let us consider these reasons in detail.

Group I.

These include: a) exceeding the plan for gross output; b) overfulfillment of production standards in some production areas; c) changes in production plans for certain types of products and postponement of production deadlines for orders; d) incompleteness of parts, assemblies, semi-finished products due to delays by suppliers in the supply of basic and auxiliary materials, semi-finished products, as well as unsatisfactory provision of fuel, electricity.

Group II.

This includes: a) incompleteness of parts, assemblies, semi-finished products, as well as finished products, arising due to shortcomings in the activities of the analyzed enterprise; b) rise in price (increase) in the actual cost of work in progress compared to the planned cost; c) inclusion in work-in-progress of costs not related to it, i.e. shortcomings in accounting for work in progress. These costs include: final (irreparable) marriage, etc.

For a detailed analysis, inventory materials should be used. If excess work-in-progress backlogs are identified that are associated with shortcomings in the activities of the analyzed enterprise or with shortcomings in its material and technical support, measures should be developed to address it. reducing the size of work in progress. If the actual size of work in progress is less than planned, it is necessary to determine whether this leads to interruptions in the production process. If this situation is systematic in nature during the uninterrupted production of products, the question of reducing the planned size of work in progress should be raised.

Sales proceeds

Sales proceeds— the cost of products sold, services provided, work performed with value added tax, excise taxes and other surcharges.

Business expenses— expenses associated with the sale of finished products, works, services.

Goods shipped- goods sent, but the ownership rights to which have not been transferred to the buyer.

Operating income and expenses— results from other business operations.

Other non-operating income and expenses— results of operations that are not reflected in operating income and expenses.

Balance sheet profit (loss)- the total result of all profits and losses of the enterprise for the reporting period.

Analysis of revenue from sales (sales) of products

• establishing the validity of the business plan indicator for product sales;
• determining the degree of implementation of the plan in terms of volume and range of products sold;
• calculation of the influence of individual factors on the deviation of the actual sales volume from the planned one;
• identifying reserves for further increasing sales and ways of mobilization, i.e. use of these reserves.

Let's look at the order of analysis in accordance with these tasks.

When checking the validity of the sales plan, it is determined whether it corresponds to the planned production of commercial products and the planned change in the balances of unsold products during the year.

Then the degree of implementation of the implementation plan is analyzed.

In order to ensure comparability of data, it is necessary that planned and actual information on the volume of sales be expressed in the same assessment. To do this, use the wholesale prices accepted in the plan. Consequently, to assess the degree of implementation of the sales plan, it is necessary to compare actual sales at planned prices and planned sales at the same prices.

Currently, the main importance is attached to sales under supply contracts - the most important economic indicator that determines the efficiency and feasibility of the enterprise’s economic activities.

The degree of accuracy of fulfillment of contractual obligations is assessed as follows:

The degree of fulfillment of contractual obligations is the amount of money under the terms of the contract - Shortage (or penalties) divided by the amount of money under the terms of the contract.

In case of incomplete and untimely deliveries, i.e. any deviation from the terms of the contract due to the fault of the supplier, the amount of shortfalls and penalties acquires a non-zero value, and the value of the fraction in question becomes less than one, i.e. indicates a violation of the terms of the contract. If contractual discipline is strictly observed, the value of this fraction is equal to one.

After determining the degree of implementation of the implementation plan, it is necessary to calculate the influence of individual factors on the amount of overfulfillment or failure to fulfill the implementation plan.

The degree of implementation of the sales plan is influenced by two main factors: 1) fulfillment of the plan for the production of commercial products in terms of total volume, assortment and quality;

2) change in the balance of unsold products in the reporting year

Let us consider the influence of these factors using the example of the analyzed organization (in thousands of rubles at wholesale prices adopted in the plan).

So, the overfulfillment of the sales plan by 361 thousand rubles, or 1.6%, took place solely due to the overfulfillment of the plan for the production of commercial products. An increase in the balance of unsold products in the amount of 184 thousand rubles. greater than expected, reduced (the influence of this factor is the opposite) the degree of overfulfillment of the implementation plan by 184 thousand rubles, or 0.8%. The total influence of two factors (balance of factors) is: + 545 thousand rubles. — 184 thousand rubles. = + 361 thousand rubles.

Then you need to analyze in detail the influence of each factor and identify reserves for further increasing the volume of product sales, both in the sphere of production and in the sphere of circulation. Let us dwell on the reserves for increasing the volume of product sales available in the sphere of circulation, i.e. directly in the field of implementation.

In the analyzed organization, the composition of unsold products at the end of the reporting year is characterized by the following data:

The following types of unsold products are unjustified: 1) excess balances of finished products in the warehouse - 30 thousand rubles; 2) balances of goods shipped but not paid for on time by buyers - 56 thousand rubles. 3) balances of goods in safekeeping - 7 thousand rubles.

Elimination of these species, i.e. the reduction of finished product inventories to the established target value, as well as the sale of goods not paid for on time and in safekeeping with buyers, is a reserve for increasing the volume of sales of products in the sphere of circulation. In the analyzed organization, this reserve will be 30 + 56 + 7 = 93 thousand rubles.

What are the ways of mobilization, i.e. use of identified reserves? They consist of eliminating the reasons that caused the presence of unjustified balances of unsold products. Let's consider these reasons in detail.

1. Finished products.

In order to increase the volume of sales of products in the part related to the sphere of circulation, it is necessary to achieve the rhythmic work of the organization, eliminate shortcomings in the organization of sales of products, establish permanent economic relations with purchasing enterprises, speed up the execution and presentation of settlement documents for shipped products to the bank, and comply with the contractual discipline, use forms of non-cash payments that speed up payments as much as possible, apply economic sanctions against buyers who delay payments. The implementation of these measures will help reduce the balance of finished products and shipped goods, and, consequently, increase the volume of product sales.

Reflection in accounting of revenue from the sale of products (works, services)

From January 1, 2001, the Chart of Accounts provides for a new ideology for the formation of financial results in accordance with PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization.”

This primarily concerns accounts 90 “Sales”, 91 “Other income and expenses” and 99 “Profits and losses”. Before January 1, 2000, they corresponded to accounts 46, 47, 48 and 80.

Account 90 “Sales” is intended to summarize information on income and expenses associated with ordinary activities, as well as determine the financial result for them.

In particular, this account reflects revenue and cost of finished products and goods, work and services of an industrial and non-industrial nature, transport services, etc.

The sales revenue for the reporting month, determined in account 90 “Sales”, is written off to account 99 “Profits and losses” from a special sub-account 90-9 “Profit/loss from sales”.

Records on sub-accounts opened for the “Sales” account will be kept cumulatively during the reporting year, i.e. we do not close the account on a monthly basis. At the same time, there is no balance in account 90 as of the reporting date.

In accordance with PBU 9/99 “Income of an organization,” recognition of revenue in accounting can only be subject to the following conditions:

• existence of a contract;
• the amount of revenue can be determined;
• there is confidence in increasing economic benefits;
• title (possession) has passed to the buyer.

Revenue recognition in accounting is reflected by the following entries:

debit of account 90-3 “Value added tax”, credit of account 68 (76) “Calculations for taxes and fees - the amount of VAT from sales proceeds.

At the same time, we write off the cost of products sold (work, services):

• debit account 90-2 "Cost of sales",
• credit account 43 "Finished products",
• account credit 45 "Goods shipped",
• credit account 40 "Release of finished products",
• credit account 20 "Main production".

Target– mastering practical skills in calculating production volumes.

1) Theoretical background

2) Solving the problem

3) Individual work according to options

Working capital is a set of funds advanced for the purpose of creating working capital and circulation funds.

Circulation funds are a set of enterprise funds that are not directly involved in the creation of new value. The circulation funds include finished products, cash in accounts and in the cash register, accounts receivable, finished products in the warehouse, goods in transit.

Working capital is part of the production capital that participates once in the production process and transfers its value to the finished product in full. Working capital includes production inventories (raw materials, supplies, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearable items, tools), work in progress, self-made semi-finished products, deferred expenses.

To calculate the volume of production we need the following formulas:

1) Gross output

VP = GP + Uph + PF + WIP (1)

where GP is finished products,

Uph – industrial services,

PF – semi-finished products,

WIP – work in progress.

2) Commercial products

TP = GP + Uph + PF (st) (2)

where PF (st) are semi-finished products sold externally.

3) Products sold

RP = TP + GPng – GPkg (3)

where GPng – finished products in warehouse at the beginning of the year,

GPkg – finished products in warehouse at the end of the year.

4) Conditionally pure products

PDE = VP – MH (4)

where MZ is material costs.

Task 1.

The main products of the enterprise are planned in the amount of 5,200 thousand rubles, industrial services - 480 thousand rubles. The cost of semi-finished products in the planned period is 500 thousand rubles, of which 50% are used in our own production. The amount of work in progress at the end of the period will increase by 380 thousand rubles. The balance of finished products in the warehouse at the beginning of the period is 80 thousand rubles, and at the end of the period – 30 thousand rubles.

Determine the volume of gross, marketable and sold and conditionally net products, if it is known that the cost of material costs is 55% of marketable products.

Solution.

1) gross output of the enterprise

VP = 5200 + 480 + 500 + 380 = 6560 thousand rubles.

2) commercial products

TP = 5200 + 480 + (500: 100 * 50) = 5930 thousand rubles.

3) sold products

RP = 5930 + 80 – 30 = 5980 thousand rubles.

4) conditionally pure products

MZ = 5930: 100 * 55 = 3261.5 thousand rubles.

UHP = 6560 – 3261.5 = 3298.5 thousand rubles.

Task 2.

Determine the volume of commercial, gross and sold products based on the following data:

Solution.

1) volume of commercial products:

TP = (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 = = 1,313,300 thousand rubles.

2) gross output:

VP = 1,313,300 + 18,370 – 16,250 = 1,315,420 thousand rubles.

3) products sold:

RP = 1,313,300 + 38,200 – 45,600 = 1,305,900 thousand rubles.

Option 1

1) Determine gross, marketable and sold products, if products ready for sale - 180 thousand rubles, services provided to third-party consumers - 34 thousand rubles, semi-finished products for your own needs - 23 thousand rubles, for sales to third parties - 10 thousand rubles, the amount of work in progress at the beginning of the year is 13 thousand rubles, at the end of the year – 23 thousand rubles.

2) The release of commercial products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year was 320 thousand rubles, at the end of the year – 290 thousand rubles. The cost of products sold for the last year was 3,950 thousand rubles. Determine the sales volume for the planned year and the planned increase in sales volume.

Control questions

1) What is classified as circulation funds (working production assets) at an enterprise?

2) Name the elements that are standardized by the enterprise.

3) What is the process of rationing working capital?

Options for individual work

Option 2

1) Determine the volume of gross, marketable and sold products using the following data:

2) The production program for the planned year provides for the production of product A in the amount of 2000 pieces, the wholesale price per unit is 300 rubles, product B is 1000 pieces, the price per product is 500 rubles. in addition, product B will be manufactured from the customer’s raw materials and materials in the amount of 300 thousand rubles, including the cost of the customer’s raw materials and materials in the amount of 100 thousand rubles. Semi-finished products (castings) were produced in the amount of 120 tons, the wholesale price for one ton of castings was 100 rubles. Of the total amount of casting, 30 tons will be consumed for our own needs. Electricity will be generated for external sales in the amount of 40 thousand rubles. and completed industrial work on behalf of the company in the amount of 50 thousand rubles. balances of work in progress at the beginning of the year - 200 thousand rubles, at the end of the year - 250 thousand rubles. Determine the volume of commercial and gross output.

Option 3

The forge shop produced products worth 500 thousand rubles, of which 400 thousand rubles. goes to the machine shop of this plant, and 100 thousand rubles. - to the side. Work in progress increased by 20 thousand rubles.

The mechanical shop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes for assembly, and the rest is sent out as spare parts. The amount of work in progress decreased by 16 thousand rubles.

The assembly shop produced products worth 800 thousand rubles, intended for external sales. The volume of work in progress decreased by 27 thousand rubles.

The tool shop produced products worth 450 thousand rubles, of which 60 thousand rubles. transferred to the forge shop for operation, the rest of the products are subject to sale.

The repair shop repaired its equipment for 205 thousand rubles. Work in progress in the workshop increased by 15 thousand rubles.

The balance of finished products in the warehouse decreased by 12 thousand rubles.

2) The company produced main products worth 326.6 thousand rubles. the cost of industrial work performed externally is 41.15 thousand rubles. Semi-finished products of our own production were produced for 23.7 thousand rubles, of which 80% were consumed in our own production.

The amount of work in progress increased at the end of the year by 5 thousand rubles. Material costs account for 40% of the cost of marketable products.

Option 4

1) The main products of the enterprise are planned in the amount of 52 million rubles, industrial services - 4.8 million rubles. The cost of semi-finished products is 5 million rubles, of which 50% will be consumed in our own production. The amount of work in progress at the end of the period will increase by 3.8 million rubles.

The balance of finished products in the warehouse at the beginning of the period is 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net products if material costs make up 55% of marketable products.

2) Determine the volume of gross, marketable and sold products, if

the cost of finished products for external sales is 59.5 thousand rubles, the cost of services provided externally is 10.5 thousand rubles, the cost of work in progress at the beginning of the year is 15.9 thousand rubles, at the end of the year – 4 .4 thousand rubles, the cost of finished products in the warehouse at the beginning of the year was 13 thousand rubles, at the end of the year – 20.7 thousand rubles.

Option 5

1) Determine the volume of gross, marketable and sold products.

The main workshops produced finished products worth 12,500 thousand rubles. Work in progress balances decreased by 92 thousand rubles, completed work of an industrial nature amounted to 205 thousand rubles.

The tool shop produced tools worth 270 thousand rubles, including 140 thousand rubles on the side, the rest goes to replenishing the plant's reserves.

The repair shop carried out major repairs of its equipment for 244 thousand rubles, and current repairs for 60 thousand rubles.

The balance of unsold products in the warehouse decreased by 120 thousand rubles.

2) Determine the volume of gross, marketable and sold products using the following data:

Option 6

1) In the planning year, it is planned to produce the most important types of products in the range: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts worth 1100 thousand rubles. and other products for 500 thousand rubles. According to calculations, the balance of goods in the warehouse should decrease by 250 thousand rubles by the end of the year. The balance of work in progress at the beginning of the planning period amounted to 700 thousand rubles, and at the end of the year it will increase by 10%. Offered wholesale prices of products: A – 1.5 thousand rubles, B – 2 thousand rubles.

2) The main products of the enterprise are planned in the amount of 8,750 thousand rubles, industrial services - 545 thousand rubles. The cost of semi-finished products in the planned period is 567 thousand rubles, of which 40% is used in our own production. The amount of work in progress at the end of the period will increase by 680 thousand rubles. The balance of finished products in the warehouse at the beginning of the period is 152 thousand rubles, and at the end of the period – 54 thousand rubles.

Determine the volume of gross, marketable, sold and conditionally net products, if it is known that the cost of material costs is 50% of marketable products.

Option 7

1) Determine the volume of gross, marketable and sold products according to the following data: products produced for sale in the amount of 50 thousand rubles, services provided to the party in the amount of 1.5 thousand rubles, semi-finished products produced to the party - 0.9 thousand. rubles, produced semi-finished products for own needs - 20.2 thousand rubles, the balance of self-made tools for own needs at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles.

2) Determine the volume of commercial and gross output.

Of the manufactured number of forgings, 180 units were consumed for our own needs.

The balance of work in progress at the beginning of the period is 260 thousand rubles, at the end of the period – 200 thousand rubles.

Option 8

1) In the reporting period, the enterprise produced products A - 200 units, products B - 300 units.

The price of product A is 1800 rubles, product B is 2580 rubles.

The cost of industrial services is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, and at the end of the year – 53,000 rubles.

Also, containers were produced in the amount of 12,000 rubles, including 8,000 rubles for external distribution.

Determine the size of gross, marketable and sold products.

3) The company produced main products worth 793.3 thousand rubles. the cost of industrial work performed externally is 18.83 thousand rubles. Semi-finished products of our own production were produced for 90.4 thousand rubles, of which 50% were consumed in our own production.

The amount of work in progress increased at the end of the year by 3 thousand rubles. Material costs make up 50% of the cost of marketable products.

Determine the size of gross, marketable, sold and conditionally net products.

Practical work 7

1 Calculation of production output

The assortment policy of the enterprise is formed as a result of studying consumer demand for goods that correspond to the production profile. To determine sales volume, a portfolio of current, medium-term and future orders is compiled. Typically, annual order planning for a garment business is strategic due to demand variability.

Assortment planning involves the development of new products and clarification of the structure of products planned for production based on a study of market conditions, assessment of the competitiveness of a product or determination of its life cycle, carried out at the enterprise before the introduction of products into production.

Before planning sales, an aggregate calculation is drawn up, presented in Table 1. In this case, the planned output per day is greater than the calculated one, taking into account the implementation of scientific and technological progress measures.

Table 1. Aggregate calculation of production output by workshop.

According to the assignment for the course project for making a men's shirt from cotton fabric. The time spent per unit of product is 0.67 hours. The number of workers in the flow per shift is 28 people.

Based on the initial data, MSM is calculated using the formulas:

where Tcm is the shift time equal to 8 hours.

units

Planned output per day takes into account the possible overfulfillment of production standards by workers:

Mpl = Msm * Ksm * f, (2.)

where Kcm is the shift coefficient equal to 2, if the enterprise does not use another operating mode;

f is a coefficient that takes into account the planned percentage of exceeding production standards by workers (f = 1.15).

Mpl = 336 * 1 * 1.15 = 386.4 units.

The nominal time fund per year is determined as follows:

Bottom = Dk - Dvykh - Dpr - Dopl, (3.)

where Dk is the number of calendar days in a year (365);

Two - the number of days off per year (according to the calendar);

Dpr - number of holidays (12);

Dotp - the number of days on vacation, if it is collective at the enterprise (24).

D NOM = 365-105-12-24=224 days.

2 Organizational calculation of the main flow

The calculation is carried out in the following sequence:

1. Description of the forms and methods of launching in all sections of the main process.

2. Selection of the type of vehicles, their characteristics, calculation of transport for conveyor flows and for the flow of small series.

3. Determination of the volume of work in progress and the specific value of work in progress.

Work in progress is considered to be products that are not completed at all stages of the production process provided for by the technological route: from the moment of laying fabrics to the delivery of finished products to the finished goods warehouse.

At a sewing enterprise, work in progress includes:

1) fabric in the cutting shop (in laying and during the cutting process);

2) garments in the form of cut packs and product units in the production process, unfinished by processing;

3) products that are in the process of finishing, correction, product quality control until they are delivered to the finished goods warehouse.

Backlog of work in progress - a set of semi-finished products included in work in progress, in physical terms (m 2, pcs.).

The work in progress standard is the volume of work in progress in value terms.

According to their purpose, work in progress at a sewing enterprise is divided into:

4) technological Zmexн - semi-finished products that are in the process of processing at workplaces, at quality control points, launching, production, packaging:

Z TECHN = Z ZAP + Z OUT + Z R.M. + Z COMPLETE + Z K.K. , (4)

where Z ZAP is the reserve at launch;

Z OUT - reserve for release;

Z R.M. - backlog at workplaces;

Z COMPLETE- completion progress;

Z K.K. - backlog of product quality controllers;

Z TECHN = 336+80+405+40+20=881 units.

5) transport Z TR - semi-finished products located on transport devices at the stage of movement between operations (on a conveyor with a strict rhythm) and adjacent areas (intersectional). For this work, the transport backlog is 0, because the flow is not conveyor

6) negotiable Zo6op. - semi-finished products located at workplaces between operations with different multiplicities, designed to align the rhythm of sections of adjacent operations, here equal to 0.

7) insurance Z STR - semi-finished products located in warehouses, necessary to prevent possible interruptions and malfunctions in the operation of production lines, sections, workshops (cut warehouse), here equals 0.

Thus, the volume of unfinished production of NP is equal to:

NP = Z TECHN + Z TP + Z O BOR + Z STR (5.)

NP =821+0+0+0=821 units.

2.1 Sequence for calculating the volume of work in progress

In the course project, it is necessary to calculate the volume of work in progress of the main flow NP. To do this, you need to fill out Table 2 with the initial data.

Table 2. Initial data for calculating NP

1. Technological background Z TEXH:

Z TECHN = Z ZAP +Z R.M. + Z OUT, (6.)

Z TECHN = 336+405+80=821 units.

where Z ZAP is the reserve at launch:

Z ZAP = M CM, (7.)

M SM - flow power per shift, units;

Z ZAP =336 units.

Z R.M. - backlog at workplaces:

Z R.M = 105+195+105=405 units.

The backlog of work places in the procurement section depends on the form of organization in it.

There are:

1) aggregate-group (AGP) form

Where b 1 - transport batch in the procurement section, units;

Number of workers in a group with maximum labor intensity, people.

Z ZAG R.M AGP = 35*3=105 units.

Backlog at work places in the assembly section:

Where b 2 - transport batch in the assembly section, units;

Number of workers in the installation section, people.

Backlog at work places in the finishing section, if there is one

Where b 3 — transport batch in the finishing section, units;

Number of workers in the finishing section, people.

2. Transport reserve Z Tp:

Z MIC - intersectional backlog; determined if there is a division into sections:

Z MIC =0.25(p-1)M CM, (12.)

Where n— number of sections in the stream.

Z MIC =0.25(4-1)336=252 units.

3. The working backlog Z OBOR is calculated if there are large differences in the multiplicity between operations in flows with a strict rhythm:

Z OVER = b i (l 3),

where b i is the transport batch in the section where there is a difference in the multiplicity.

Z REV =20*2=40 units.

4. Volume of work in progress NP:

NP =ZTECHN + Z TR+ ZOBOR (13.)

NP = 821+0+0=821 units.

5. The size of specific work in progress "NP":

Limit value of the size of specific work in progress:

NPˊ =2.4, which is within the permitted limit

IV. Calculation of production cycle duration based on active time:

= NP. τ, (15.)

where τ is the flow stroke, hours.

821*0.024=19.7 hours.

V. Determination of the duration of the production cycle according to calendar time

where T SM is the average shift time, h;

KSM - number of work shifts per day;

D G - number of calendar days in a year (365);

D R - number of working days per year (Table 1).

3. Workshop plan for labor and personnel

3.1. Determination of the number of employees

Those working at the enterprise include the list of workers

To the joint venture, present staff of auxiliary non-production workers, managers, specialists, employees TO ITR, as well as junior workshop staff TO MOS .

The payroll of the main production workers is calculated on the basis of the turnout number of piece workers, the turnout number of time workers included in the production workforce (the calculation is presented in Table 3), and the planned percentage of absenteeism for good reasons Z (additional and regular leave, illness etc.), taken according to the enterprise data:

To appear = 28+6=34 people.

To the joint venture= 31 people

Table 3. Calculation of the number of temporary workers in the sewing workshop

Service standards (zones) are taken according to the enterprise data, production standards for quality control inspectors are taken according to Table 4.

Table 4. Shift assignments for quality control inspectors (industry average)

3.2. Planning the workshop wage fund

3.2.1. Payroll calculation

key production workers

The direct wage fund of workers includes the direct wage fund of piece workers and the direct fund of temporary workers:

5880.5+ 627.2=6507.7 thousand rubles.

The calculation of the direct wage fund of the main production workers of the sewing workshop is presented in tables 5 and 6.

Table 5. Calculation of the direct wage fund of piece workers

sewing workshop for 2009

The total price is calculated using the formula:

where is the hourly tariff rate of a 1st category piece worker; 30.

Average tariff coefficient by flow: 3.38

T OBR - time spent on the i-e product (by flow), h. 0.67

p sum = 30*3.38*0.67=67.94 rub.

The annual wage fund of the main production workers F PROZV consists of the following parts:

F PRODUCT =5880.5+537.6+1925.6+1668.7=10012.4 thousand rubles.

where D OSN - basic additional payments to wages for hours worked:

D OSN = S T + P R, (23.)

S T - incentive payments to wages (additional payments for working hours and working conditions); 10%

P R - bonus for labor results and quality of manufactured products; 20%

K - compensation payments to wages for unworked time (payment for vacations, downtime through no fault of the employee). 2/3 salary.

D OSN =641.9 +1283.7 =1925.6 thousand rubles.

Table 6. Calculation of the tariff wage fund for temporary workers in the sewing workshop for 2010

1. Number of hours worked per worker per year TG, h, is determined by the formula:

T G = D NOM T CM (24.)

TG=224*8=1792 hours.

2. The direct wage fund for time workers, rubles, is calculated:

where is the turnout number of time workers of the i-th category;

Hourly wage rate for a time worker of the i-th category.

6*50*1792=537.6 thousand rubles.

The calculation of the annual wage fund for production workers is shown in Table 7.

Table 7. Structure of the annual wage fund for production workers

3.2.2. Headcount and annual payroll

auxiliary workers engaged in maintenance and repair of equipment (transport)

Table 8. Calculation of the number and tariff wage fund of auxiliary workers

3.2.3. States and executive payroll,

specialists, employees and government officials

The staff list of managers, specialists and employees of the enterprise is compiled depending on the capacity of the workshop. In addition to salaries, the wage fund for managers, specialists and small-scale organizations also includes additional payments to the tariff fund for night and evening work, for combining (filling) positions and performing public and government duties.

The calculation of the number of managers and specialists in the workshop, as well as the wage fund, is given in Table 9.

Table 9. Calculation of the number and wage fund of managers and specialists of the workshop

The wage fund for managers, specialists, employees and the workshop's MOP is calculated using the formulas:

F itr = 546.0*(1+30/100)=709.8 thousand rubles.

About KLi- the amount of the official monthly salary of the i-ro employee;

TO ITRi- number of staff units of employees of the i-th position;

P R - the amount of bonuses and additional payments to the wages of managers, specialists, employees and MOP of the workshop (according to the enterprise), %.

F pl itr = 546.0*3*12=19656.0 thousand rubles.

Number of industrial production personnel in the workshop:

To pp =28+0+3=31 people.

Total annual wage fund of the workshop:

FZP PPP = F PROIZ +F VSP +F ITR (30.)

FZP PPP = 10012.4 + 709.8 = 10722.2 rub.

3.3. Average labor indicators

Average annual salary per worker:

10012.4 /28=357.6 thousand rubles.

Average monthly salary per worker:

10012.4 /(28*12)=29800 rub

Average annual salary per employee:

10722.2 /31=345.9 thousand rubles

Average monthly salary per employee:

10722.2 /(31*12)= 28800 rub.

Labor productivity per worker per year:

where V(FSO) is the production output of the workshop for the year, calculated based on the actual cost of processing the products.

28294.5/28= 1010.52 thousand rubles.

Labor productivity per employee per year:

43450.1/31=1401.6 thousand rubles.

4. Summary of workshop equipment, capital investments

Based on the summary of the main stream equipment, based on the current prices in the project period and the characteristics of repair complexity, Table 10 calculates the book value of the sewing workshop equipment in wholesale prices ():

where is a coefficient that takes into account the costs associated with the delivery and installation of equipment ().

m- number of equipment

Table 10. Summary of flow equipment, workshop

The indicators for the workshop coincide with the flow indicators, since the enterprise has one shift and one flow.

To determine the average annual cost of the workshop's fixed assets, it is necessary to add the cost of the industrial building, unaccounted equipment and valuable inventory to the book value of the equipment.

The cost of equipment, unaccounted vehicles and other equipment of the preparatory, cutting and other workshops is accepted in the amount of 35% of the cost of the equipment of the sewing workshop:

With about pr = 0.35*1600000=560000 rub.

Then the cost of the enterprise equipment is equal to:

With rev =560000+1600000=2160000 rub.

The cost of a sewing workshop building is determined based on the cost of 1 m 2 of production workshops of industrial buildings WITH 1m2 (according to design organizations or enterprises), area per worker S ip and number of main production workers per shift:

10.0*6.8*28=1904.0 thousand rubles.

The cost of the remaining production workshops and structures should be taken in the amount of 40% of the cost of the sewing workshop:

0.4*1904.0=761.6 rub.

The cost of household premises C LIFE is taken equal to 30% of the cost of industrial buildings C pr:

With pr =1904.0+761.6 =2665.6 thousand rubles.

WITH LIFE =0.3*2665.6 =799.7 thousand rubles.

From the building =2665.6 +799.7 =3465.2 thousand rubles.

Thus, the total amount of capital investments of the workshop, that is, the cost of fixed assets C 0F, is equal to the sum of the costs of buildings and structures plus the book value of equipment:

1600.0+3465.2 = 5065.2 thousand. rub.

5. Determination of the cost and profitability of the product

The most important financial result of the enterprise’s activities is the profit from the sale of products, which, in turn, depends on the cost and quality of the product, as well as the scale of production and sale of goods. Saving production costs is the most important component of its efficiency.

For an integrated calculation of the cost of annual production, the main product is first calculated (Tables 11 and 12), then a justification is given for the size of the profitability of the product, as well as the level of wholesale and selling prices.

Planned costing

Product - men's shirt

Upper fabric group - cotton

Complete group, size, height - 176-108-96

Calculation of material costs is presented in Table 11.

Table 11. Calculation of material costs

1. Small remains are taken into account based on the outer fabric:

where is the cost of the upper fabric in wholesale prices, rubles;

and B is the planned percentage of markdown of the remaining upper fabric, %.

Umo = 50*4/100=2%

2. Transport and procurement costs R T - 3 are calculated using the formula

where M OPT is the cost of materials in wholesale prices;

P T - 3 - percentage of transportation and procurement costs, taken according to the enterprise data.

R T - 3 =106.5*0.9/100=1%

Table 12 - Further calculation of planned costing for the main product

6. Calculation of economic efficiency

organizational and technical event

Event name:

introduce a machine (semi-automatic) 481kl. "PFAFF"

during operation: Setting the finishing stitch along the edge of the cuff m/r 3

instead of 97 cl. "PSHM"

The initial data for calculating efficiency are given in Table 13.

Table 13 - Initial data for calculation

We will calculate the total price for the manufacture of the product after the introduction of new equipment.

p sum = 30*3.38*0.666 = 67.53 rub.

As a result of the implementation of new equipment, calculations were made of the economic efficiency of the enterprise, on the basis of which the following conclusions can be drawn:

The rate of consumption of materials and the wholesale price of a unit of product do not change, since the model remains the same;

The cost of the product is reduced;

Labor productivity increases by 0.6% due to a reduction in time to complete an operation;

Annual production increases from 86554 units. up to 86688 units,

Consequently, the profit and profitability of the enterprise increases.