Target– mastering the practical skills of the methodology for calculating the volume of output.

1) Theoretical justification

2) Solution of the problem

3) Individual work on options

Working capital is a set of funds advanced in order to create working capital and circulation funds.

The 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 on accounts and at the cash desk, receivables, finished products in stock, goods on the way.

revolving funds- part of the production capital, once participating in the production process and transferring its value to the finished product in full. Working capital includes inventories (raw materials, materials, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearing items, tools), work in progress, semi-finished products of own manufacture, deferred expenses.

To calculate the volume of output, we need the following formulas:

1) Gross output

VP \u003d GP + Uph + PF + WIP (1)

where GP is the finished product,

Uph - services of an industrial nature,

PF - semi-finished products,

WIP - work in progress.

2) Marketable products

TP \u003d GP + Uph + PF (st) (2)

where PF (st) - semi-finished products sold to the side.

3) Products sold

RP = TP + GPng - GPkg (3)

where Gpng - finished products in stock at the beginning of the year,

GPkg - finished products in stock at the end of the year.

4) Conditionally pure products

PCH = VP - MZ (4)

where MZ - material costs.

Task 1.

The main production of the enterprise is planned in the amount of 5200 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. Remains finished products in the warehouse at the beginning of the period - 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 \u003d 5200 + 480 + 500 + 380 \u003d 6560 thousand rubles.

2) commercial products

TP \u003d 5200 + 480 + (500: 100 * 50) \u003d 5930 thousand rubles.

3) sold products

RP \u003d 5930 + 80 - 30 \u003d 5980 thousand rubles.

4) conditionally pure products

MZ \u003d 5930: 100 * 55 \u003d 3261.5 thousand rubles.

UCHP \u003d 6560 - 3261.5 \u003d 3298.5 thousand rubles.

Task 2.

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

Solution.

1) the volume of marketable products:

TP \u003d (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 \u003d \u003d 1,313,300 thousand rubles.

2) gross output:

VP \u003d 1,313,300 + 18,370 - 16,250 \u003d 1,315,420 thousand rubles.

3) sold products:

RP \u003d 1,313,300 + 38,200 - 45,600 \u003d 1,305,900 thousand rubles.

Option 1

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

2) The output of marketable products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year - 320 thousand rubles, at the end of the year - 290 thousand rubles. Cost of goods sold for last year- 3950 thousand rubles. Determine the volume of sales and the planned year and the planned increase in the volume of sales.

test questions

1) What is included in the enterprise to circulation funds (circulating production assets)?

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

3) What is the normalization process working capital?

Options for individual work

Option 2

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

2) The production program for the planned year provides for the release of product A in the amount of 2000 pieces, the wholesale price of a 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 raw materials and materials of the customer in the amount of 300 thousand rubles, including the cost of raw materials and materials of the customer in the amount of 100 thousand rubles. Semi-finished products (castings) were manufactured in the amount of 120 tons, the wholesale price for one ton of castings is 100 rubles. Of the total number of castings, 30 tons will be consumed for own needs. Electricity will be generated for sale to the side in the amount of 40 thousand rubles. and performed works of an industrial nature on the side in the amount of 50 thousand rubles. the balance 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 commodity and gross output.

Option 3

The blacksmith 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 workshop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes to the assembly, and the rest is released to the side as spare parts. The size of work in progress decreased by 16 thousand rubles.

the assembly shop produced products worth 800 thousand rubles, intended for sale to the side. 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 operation of the forging shop, 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 enterprise has released the main products in the amount of 326.6 thousand rubles. the cost of industrial work performed on the side - 41.15 thousand rubles. Semi-finished products of own production were manufactured for 23.7 thousand rubles, of which 80% was consumed in own production.

The size 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 - 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net output if material costs account for 55% of marketable output.

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

the cost of finished products for sale to the side - 59.5 thousand rubles, the cost of services rendered to the side - 10.5 thousand rubles, the cost of work in progress at the beginning of the year - 15.9 thousand rubles, at the end of the year - 4 4 thousand rubles, the cost of finished products in stock at the beginning of the year - 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. Remains of work in progress decreased by 92 thousand rubles, completed work of an industrial nature amounted to 205 thousand rubles.

The tool shop produced tools for 270 thousand rubles, including 140 thousand rubles for the side, the rest goes to replenish the plant's stocks.

The repair shop made a major overhaul of its equipment for 244 thousand rubles, Maintenance 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 according to the following data:

Option 6

1) In the planned year, it is planned to release the most important types of products in the nomenclature: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts for 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%. Suggested wholesale prices for products: A - 1.5 thousand rubles, B - 2 thousand rubles.

2) The main products of the enterprise are planned in the amount of 8750 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 output, if it is known that the cost of material costs is 50% of marketable output.

Option 7

1) Determine the volume of gross, marketable and sold products according to the following data: products were produced for sale in the amount of 50 thousand rubles, services were rendered to the side in the amount of 1.5 thousand rubles, semi-finished products were produced to the side - 0.9 thousand. rubles, produced semi-finished products for their own needs - 20.2 thousand rubles, the rest of the tool of their own manufacture for their 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 commodity and gross output.

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

The balance of work in progress at the beginning of the period - 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.

Containers were also produced in the amount of 12,000 rubles, including 8,000 rubles for side leave.

Determine the size of gross, marketable and sold products.

3) The enterprise has released the main products in the amount of 793.3 thousand rubles. the cost of industrial work performed on the side - 18.83 thousand rubles. Semi-finished products of own production were manufactured for 90.4 thousand rubles, of which 50% was consumed in own production.

The size of work in progress increased at the end of the year by 3 thousand rubles. Material costs account for 50% of the cost of marketable products.

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

Practical work 7

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

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

The analysis begins with a study of the dynamics of output and sales of products, the calculation of basic and chain growth and growth rates (Table 2).

Table 2 - Dynamics of production and sales of products

The data in the table indicate that the volume of production for the study period increased by 2371.4 thousand rubles, that is, almost 3 times, which is the result of both an increase in the volume of production and an increase in prices. The volume of sales for 3 years increased by 2532.5 thousand rubles.

In 2009, the rate of production growth is much higher than the rate of product sales, which indicates the accumulation of unsold products at the enterprise and not paid by buyers.

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

T p average year =

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

Where T p is the growth rate

T pr - growth rate

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

In this way:

T p production average year = 170.3%

T pr production average year = 70.3%

T r sales average year = 118.9%

T pr sales average year = 18.9%

It can be seen from the calculations that the average annual growth and growth rate is higher than the average annual growth rate and sales growth 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 the production and sale 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 the production and sale of products

Based on this table, we can conclude that the actual production of furniture in the reporting year, compared with the plan, increased by 31.78 thousand rubles, which amounted to 0.6%. These results were mainly influenced by the fact that the actual production of chairs and the kitchen exceeded the plan by 23% and 30.5%, respectively. However, despite this, the plan for the sale of products is underfulfilled by 0.1%, which amounted to 4030 rubles.

Analysis of the structure of production and the rhythm of the enterprise

We will analyze the structure on the basis of Table 4.

Table 4 - Analysis of the structure of commercial products

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

Tasks for determining costs as part of the cost of production

There are quite a few varieties of costs, depending on how they are classified. One of the most well-known options is the division of costs depending on the change in production volume. According to this classification, costs are proportional (conditionally variable) and disproportionate (conditionally fixed).

Task 1

Formulation of the problem:

The enterprise produces two types of products: A and B. The volume of production of products A is equal to the volume of sales and is 4 thousand units of products. It is known that the price of product A is 1350 rubles. for a unit. The total costs for the production and sale of products of type B are 4,500 thousand rubles, and the profit from its sale is 1,500 thousand rubles. Determine the company's revenue from sales of products A and B.

Technology for solving the problem:

Revenue R from the sale of products of type A in this case can be calculated by the formula:

where P- the price for this product of the enterprise, rub.

Thus, the proceeds from sales of products of type B will be equal to:

R = 4500 000 rub. + 1500000 rub. = 6000 thousand rubles.

Answer : the company's revenue from sales of products A is 5400 thousand rubles, and products B - 6000 thousand rubles.

Task 2

Formulation of the problem:

The volume of production of the enterprise is equal to the volume of sales and amounts to 2 thousand units of products. The total fixed costs are 3,000 thousand rubles, and the general variables are 2,900 thousand rubles. Accordingly, their sum is total costs the value of 5900 thousand rubles. calculate the specific costs of the enterprise for each type of cost.

Technology for solving the problem:

Unit costs of the enterprise in the general case are defined as the ratio of total costs to the volume of production. Calculation of unit costs by types of costs will look like:

where FROM– total fixed costs;

V – general variable costs;

S – total costs ;

Q - volume of production.

In a particular case, the total unit costs s can be calculated as the sum of specific constants c and specific variable costs v.

Substituting the data known from the condition of the problem, we get:

Answer: total unit costs are 2950 rubles, specific fixed costs are 1500 rubles, and specific variables are 1450 rubles.

Task 3

Formulation of the problem:

The total costs for the production and sale of the company's products amount to 3,760 thousand rubles. The volume of production is equal to the volume of sales and amounts to 7 thousand units of products. It is known that the price of products is 1115 rubles. for a unit. Determine what the company's profit is.

Technology for solving the problem:

The profit of the enterprise is calculated based on the difference between the revenue of the enterprise and its total costs:

Here P-profit, R- revenue, and S - total costs.

The revenue is determined by the formula (1):

R = 3760 thousand rubles 7000 units = 7850 thousand rubles.

Now let's calculate the profit:

P \u003d 7850 thousand rubles - 3760 thousand rubles. = 4045 thousand rubles.

Answer : profit from the sale of the company's products is 4045 thousand rubles.

Task 4

Formulation of the problem:

There are 2 directions entrepreneurial activity at the enterprise. The main indicators that characterize these areas are summarized in Table. 1. Determine which direction is the most profitable, provided that the volume of production in all analyzed cases is equal to the volume of sales and amounts to 4 thousand units.

The following designations are used in the table:

R- revenue, S – cumulative costs.

Technology for solving the problem:

To determine which direction is the most profitable, it is necessary to calculate the profit from the sale of products according to the formula (4), and then - the profit that falls on a unit of production:

From Table. 2 shows that the second direction of activity is the most profitable, since the profit per unit of production and the profit from the sale of products in this case is more than twice.

Answer : the most profitable is the second direction of activity.

Task 5

Formulation of the problem:

The enterprise produces products of type A at a price of 1500 rubles per unit. Specific variable costs amount to 1450 rubles. Total value fixed costs equal to 3000 thousand rubles. Determine the value of the critical volume of production.

Technology for solving the problem:

The calculation of the critical volume of production is carried out according to the formula:

where FROM- total fixed costs, rub.;

P- the price for the given production of the enterprise, rub.;

v - specific variable costs, rub / piece.

We substitute the known values ​​into formula (6) and get:

Answer : the value of the critical volume of production is 60 thousand units.

Task 6

Formulation of the problem:

Based on the data given in table 3 (an element of the cost estimate for the production and sale of products), calculate the costs of production.

Technology for solving the problem:

We calculate the production costs by adding up all the costs of the enterprise by elements:

Answer : production costs amount to 192,768 thousand rubles.

Task 7

Formulation of the problem:

The cost of manufacturing the company's products is 192,768 thousand rubles, the costs written off to non-production accounts are 9,320 thousand rubles. The decrease in balances of deferred expenses is 1,600 thousand rubles, and the decrease in balances of work in progress is 4,400 thousand rubles. Calculate the production cost of the company's commercial products.

Technology for solving the problem:

To calculate the production cost of marketable products, you need to take into account the costs of production minus non-production costs, as well as changes in the balance of deferred expenses and work in progress:

where Setc

W pr – production costs, rub.;

R unproducible – non-production expenses, rub.;

Growth- increase (decrease) in balances of deferred expenses and balances of work in progress, rub.

Now let's determine the production cost of the enterprise's marketable products using this formula:

S pr \u003d 192768 - 9320 - 1600 - 4400 \u003d 177448 thousand rubles.

Answer : the production cost of the company's marketable products is 177,448 thousand rubles.

Task 8

Formulation of the problem:

Technology for solving the problem:

The total cost of commercial products of the enterprise SP the sum of the production cost and selling expenses:

where Setc - production cost of commercial products, rub.;

R comm – commercial expenses, rub.

Substitute the known values ​​into the formula:

S p \u003d 177448 + 3520 \u003d 180968 thousand rubles.

Answer : the total cost of the commercial output of the enterprise is 180,968 thousand rubles.

Tasks for determining savings from cost reduction

Saving raw materials and materials is one of the factors for increasing production efficiency. The cost of consumed material is reduced as a result of a reduction in the specific consumption of materials per unit of output, which is directly related to a decrease in the working capital ratio. The value of the material consumption of products has a direct impact on the size of inventories and the cost of normalized working capital. This is of great importance for financial condition enterprises.

Task 1

Formulation of the problem:

In the reporting period, compared with the planned consumption rate of materials decreased by 7% at a constant price. Determine the cost reduction by the index method, if the share of material costs in the cost of production is 40%.

Technology for solving the problem:

One of the main sources, the allocation of which is provided by the method of calculating savings based on index estimates, is the reduction in material costs. The index of material resources is calculated by the formula:

where –

I c – price index;

– the share of material costs in the cost.

Having carried out calculations according to formula (10), taking into account the fact that the share of material costs in the cost of production is 40%, we obtain:

\u003d (1 - 0.93 * 1) 0.4 \u003d 0.028 or 2.8%.

Answer : in this case, the cost reduction due to the reduction of material costs will be 2.8%.

Task 2

Formulation of the problem:

In the reporting period, compared to the planned one, labor productivity increased by 4%, and the average salary - by 2.5%. Determine the cost reduction by the index method if the share of wages with deductions is 20%.

Technology for solving the problem:

To find cost savings for wages, it is necessary to calculate the corresponding indices (decrease in labor productivity and wages):

where – the share of wages in the cost.

The reduction in the cost of wages is

or 0,84 %.

Answer : the reduction in the cost of wages, calculated by the index method, is 0.84%.

Task 3

Formulation of the problem:

The increase in production volume at the enterprise in the reporting period, compared with the planned one, amounted to 15%. At the same time, production management and maintenance costs increased by 5%. Management costs amounted to 12%. Determine the cost reduction by the index method.

Technology for solving the problem:

To find the reduction in the cost of management and maintenance, it is necessary to calculate the reduction index for management and maintenance and the index of production volume:

where – share of management and maintenance costs included in the cost.

We substitute the known data: or 1 % .

Answer : cost reduction on management and maintenance is 1%.

Task 4

Formulation of the problem:

Determine the total cost reduction due to the sources used using the index method, if in the reporting period, compared with the planned one, the savings from cost reduction on material resources amounted to 2.8%, on wages 0.84% ​​and on management and maintenance 1%.

Technology for solving the problem:

The total savings from cost reduction is determined by the formula:

where – cost reduction for material resources, %;

– reduction in the cost of wages,%;

– cost reduction for management and maintenance, %.

In our task Etot = 2.8 + 0.84 + 1 = 4.64%.

Answer : the total cost reduction at the enterprise amounted to 4.64%.

Task 5

Formulation of the problem:

The annual output of the enterprise's products is 35 thousand pieces. In the planning period, the price of raw materials was taken to be 7 thousand rubles / ton, and the material consumption rate per unit of output – 0.3 kg, material utilization ratekSpanish= 0.8. Determine the savings on material costs if the actual consumption coincided with the planned one, and the price of raw materials increased to 10 thousand rubles / t. At the same time, the utilization factor of the material increased to K isp = 0.9.

Technology for solving the problem:

The cost of material costs is determined as the product of the consumption rate of material resources by their price, adjusted for the material utilization factor:

The difference between the planned and actual cost of material costs characterizes the material savings per unit of output. The savings in material costs for the entire volume of production will be expressed as the product of the savings in a unit of production by the annual volume:

The calculated cost values ​​are substituted into formula (16):

E mr \u003d (3.23 - 2.66) * 35000 \u003d 272051.5 rubles.

Answer : savings on material costs for the annual production volume will amount to 272,051.5 rubles.

Task 6

Formulation of the problem:

The carrying value of the main production assets enterprises is equal to 150 thousand rubles; depreciation rate 10%; the actual annual production is 23 thousand pieces. Determine the savings on depreciation charges if the planned production volume is 20 thousand pieces. in year.

Technology for solving the problem:

Savings on depreciation charges – the result of improving the use of fixed production assets, when the specific value of depreciation per unit of output is reduced. Savings are calculated according to the formula.

Solution 1:

1. Marketable products:

2000+100+300+50+450=2900 million rubles

2. Gross output:

2900+(370-220)+(150-200)=3000 million rubles

3. Sold products:

2900+ (180-280)=2800 million rubles

Task 2. Determine the planned and actual volume of production in value terms. Estimate the impact of changing the grade and volume of output on the value of the increase in the cost of production and profit according to the data given in Table 2.

table 2

Solution 2:

1. Planned and actual volume of production in value terms:

According to the plan: 2 thousand rubles / piece. × 40 thousand pieces + 1.8 thousand rubles. × 6 thousand pieces = 90.8 million rubles;

Actual: 2 thousand rubles / pc. × 44 thousand pieces + 1.8 thousand rubles. × 4 thousand pieces = 95.2 million rubles.

2. The increase in the cost of products due to a change in grade:

95.2- 90.8 × 48/46=0.452 million rubles

3. Increase in the cost of production due to an increase in output:

90.8 × 48 / 46-90.8 = 3.948 million rubles

4. The amount of profit:

According to the plan: (2-1.6) × 40 + (1.8-1.5) × 6 = 17.8 million rubles.

Actual: (2-1.6) × 44 + (1.8-1.5) × 4 \u003d 18.8 million rubles.

5. Increase in profit due to a change in grade:

18.8-17.8 × 48/46 \u003d 0.226 million rubles.

5. Profit growth due to increased output:

17.8 × 48/46-17.8 = 0.774 million rubles

Task 3. Determine the volume of gross, marketable and sold products according to the following data:

1) The cost of finished products for sale to the side - 80 million rubles.

2) The cost of work performed on the side - 12 million rubles.

3) The cost of services to its capital construction - 8 million rubles.

4) The cost of work in progress at the beginning of the year - 5 million rubles, at the end of the year - 10 million rubles.

5) The balance of finished products in the warehouse at the beginning of the year - 4 million rubles,

at the end of the year - 9 million rubles.

Task 4. In the base year, sales volume amounted to

420 million rubles In the reporting year, the enterprise sold finished products in the amount of 430 million rubles, provided services to third parties in the amount of

20 million rubles, additionally produced semi-finished products worth 10 million rubles, the cost of processing the customer's raw materials amounted to 12 million rubles.

Determine the volume of products sold and its growth compared to the base year?

Task 5. Determine the volume of gross, marketable and sold products according to the data given in table 5.

Table 5

Indicators of production and sales of products

Task 6. The output of products at the enterprise is 32 thousand pieces. per year, including products of the first grade - 26 thousand pieces, second grade - 6 thousand pieces. The price of products of the first grade is 2500 rubles, the second grade is 2250 rubles.

Determine the possible increase in the value of production if all products are produced in the first grade?

Task 7. According to table 7, determine the possible increase in the cost of production and profit if all products are produced in the first grade.

Table 7

Key performance indicators of the enterprise

Task 8. Determine the planned and actual volume of production in value terms. Estimate the impact of changing the grade and output of products on the change in the cost of manufactured products and the amount of profit according to the data given in Table. 8.

Table 8

Key performance indicators of the enterprise

Task 9. To increase sales and improve results financial activities the specialists of the enterprise proposed to master the production of a device of higher quality.

In this case, one-time costs will be: in the 1st year - 5.0 million rubles, in the 2nd year - 6.9 million rubles. The depreciation rate of fixed production assets is 15%. An increase in sales volume is expected from 30 to 42 thousand units. in year. The cost of one copy will increase from 3.8 to 4.6 thousand rubles, and the price - from 4.5 to 5.5 thousand rubles / piece. Production of the new device will begin two years after the start of work; the production period until the next product update is 3 years. The discount rate is 0.15. The income tax rate is 24%.

Solution 9 The profit of the enterprise will grow by 80%, the net discounted flow will be 17.9 million rubles, the payback period for one-time costs is 1 year. The implementation of the project is economically feasible.

Workshop number 4. Calculation of depreciation charges, fixed production assets by various methods, wear and tear coefficients. Calculation of the average annual cost of fixed production assets, coefficients of disposal, renewal, growth of fixed production assets. Determination of indicators of capital productivity of fixed production assets, capital intensity of products, the level of capital-labor ratio.

Task 1. The cost of purchasing the equipment is 1170 thousand rubles, the cost of delivery is 20 thousand rubles, the cost of installation is 10 thousand. The service life of the equipment is 8 years. The equipment has been in use for 6 years. The balance (initial) cost of the building where the equipment is installed is 1,300 thousand rubles.

Define: equipment depreciation rate; residual value of the equipment; wear factor and service life of the active part of fixed production assets; the share of the active part in the total cost of fixed production assets.

Solution 1

1. Book (initial) cost of the active part of fixed production assets:

(1170+20+10) thousand rubles = 1200 thousand rubles

2. Depreciation rate of the active part of fixed production assets:

1200 thousand rubles × 100% / (1200 thousand rubles × 8 years)=12.5%

3. Annual value of depreciation of the active part of fixed production assets:

1200 thousand rubles / 8 years = 150 thousand rubles.

To be included in the cost of production, the annual depreciation amount is divided by 12: 150/12=12.5 thousand rubles.

4. The amount of accrued depreciation for the actual service life:

150 thousand rubles / year × 6 years = 900 thousand rubles.

5. Residual value of equipment:

1200 thousand rubles - 900 thousand rubles = 300 thousand rubles.

6. Depreciation coefficient of the active part of fixed production assets:

900 thousand rubles / 1200 thousand rubles = 0.75

7. The coefficient of validity of the active part of fixed production assets: 1-0.75=0.25

8. The total cost of fixed production assets:

1200 thousand rubles + 1300 thousand rubles. = 2500 thousand rubles.

9. Specific gravity active part of fixed production assets: 1200 thousand rubles. × 100% / 2500 thousand rubles = 48%

Task 2. At the beginning of the year, the cost of the main production assets of the workshop was 8825 thousand rubles. During the year, input and output of fixed production assets was carried out, respectively:

The volume of production of marketable products for the year amounted to 9790 thousand rubles, average annual population production workers - 10 people.

Define:average annual cost fixed production assets, retirement, renewal, growth rates; return on assets of fixed production assets and capital intensity of products; the level of capital-labor ratio.

Solution 2:

1. The cost of fixed production assets retired during the year: 60 + 80 + 140 + 360 = 640 thousand rubles.

2. Retirement rate of fixed production assets:

640 thousand rubles × 100% / 8825 thousand rubles = 7.25%

3. The cost of fixed production assets introduced during the year: 150 + 100 + 80 + 440 = 770 thousand rubles.

4. The cost of fixed production assets at the end of the year:

8825 + 770-640 \u003d 8955 thousand rubles.

5. The coefficient of renewal of fixed production assets:

770 thousand rubles × 100% / 8955 thousand rubles = 8.6%

6. The growth rate of fixed production assets:

(770 - 640) thousand rubles. × 100% / 8825 thousand rubles = 1.5%

7. The average annual cost of fixed production assets:

8825+ (150 × 10+ 100 × 8 + 80 × 4 + 440 × 1) / 12 - (60 × 10+ 80 × 10 +

140 × 4 + 360 × 1) / 12 = 8825 + 255 - 180 = 8900 thousand rubles.

8. Return on assets: 9790 thousand rubles. / 8900 thousand rubles = 1.1 rub/rub

9. Capital intensity: 8900 thousand rubles. / 9790 thousand rubles = 0.97 rub/rub

10. Capital-labor ratio of production workers:

8900 thousand rubles / 10 people = 890 thousand rubles. / person

Task 3. The initial cost of the main production assets of the enterprise amounted to 10 million rubles, the average annual depreciation rate was 7%. After 8 years, the cost of a similar enterprise decreased by 10% with an increase in productivity by 25%

Determine after 8 years of operation: residual value of fixed production assets; replacement cost, coefficient of physical depreciation, obsolescence coefficient:

Solution 3:

1. Residual value of fixed production assets after 8 years of operation:

10 million rubles - 10 million rubles. × 8 years × 7% / 100% = 4.4 million rubles

2. Replacement cost of fixed production assets after 8 years of operation:

10 million rubles (1- 0.1) / (1 + 0.25) = 7.2 million rubles.

3. Depreciation coefficient of fixed production assets after 8 years of operation:

(10 – 4.4) million rubles × 100% / 10 million rubles = 56%

4. Degree of obsolescence:

(10 - 7.2) million rubles × 100%/ RUB 10 million = 28%, including:

The first kind by 10%;

of the second kind: (10 × 0.9-7.2) million rubles. × 100% / 10 million rubles = 18%

Task 4. The cost of the car is 400 thousand rubles, the standard period of use: mileage - 200 thousand km or within 5 years.

Define depreciation charges:

By writing off the cost in proportion to the mileage, if the mileage for the year amounted to 30 thousand km .;

The method of writing off the cost by the sum of the numbers of years of the period of use.

Task 5. There are 20 machines in the workshop, the mode of operation is two-shift. The duration of the shift is 8 hours, working days per year - 250. The productivity of one machine is 12 products per shift. The time of actual operation of one machine per year is 3800 hours. The annual production output of the workshop is 102600 items.

Determine coefficients of extensiveness and intensive use of equipment, coefficient of integral load of equipment. Make a conclusion about the problem.

Task 6. There are 20 machines in the workshop, the mode of operation is two-shift. 19 machines worked in the first shift, 16 in the second.

Calculate the shift factor of equipment operation and the degree of its loading. Determine the percentage ratio of the reserve for loading equipment to the working time fund.

Task 7. The book value of fixed production assets at the beginning of the year amounted to 12 million rubles. During the year, input and output of fixed production assets was carried out, respectively:

The volume of production for the year amounted to 13,640 thousand rubles, the average annual number of production workers was 16 people.

Determine: the average annual cost and indicators of reproduction of fixed production assets (coefficients of retirement, renewal, growth); return on assets of fixed production assets and capital intensity of products; change in the level of capital-labor ratio for the year.

Workshop number 5. Calculation of the need for working capital at the enterprise, the coefficient of increase in costs. Determination of the turnover ratio, the duration of one turnover of working capital in the period under review. Calculation of the cost of releasing working capital as a result of improving their use.

Task 1. The annual output of products in the reporting period amounted to 40 thousand pieces, the consumption of materials for the product was 1250 rubles. The material stock norm is 18 days. In the planning period, it is planned to reduce the material consumption rates by 8%, and increase the production volume by 10%.

Determine: the need for working capital to create a stock of materials in the planning period; the size of the release of working capital as a result of improved use of materials.

Solution 1

1. The need for working capital to create a stock of materials in the reporting period:

40 thousand ed. ×1250 rub./ ed. × 18 days/ 360 days = 2500 thousand rubles.

2. The need for working capital to create a stock of materials in the planning period according to the consumption rates of the reporting period:

40 thousand ed. ×1.1 × 1250 rubles / ed. × 18 days/ 360 days = 2750 thousand rubles.

3. The need for working capital to create a stock of materials in the planning period according to the consumption rates of the planning period:

44 thousand ed. × 1250 rubles / ed. × (1- 0.08) ×18 days/ 360 days = 2530 thousand rubles.

4. Additional need for working capital in the planning period:

2530 thousand rubles - 2500 thousand rubles. = 30 thousand rubles.

5. Amount of conditional release of working capital:

2750 thousand rubles - 2530 thousand rubles. = 220 thousand rubles.

Task 2. The production cost of the annual output of the enterprise is 27 million rubles. The duration of the production cycle for the manufacture of the product is four days. The costs for each product during the production cycle are carried out in four stages of the same duration as follows: 1st day - 14 thousand rubles, 2nd day - 1 thousand rubles, 3rd day - 2 thousand rubles, 4th day - 3 thousand rubles.

Define: the coefficient of increase in costs and the amount of working capital in work in progress.

Solution 2

1. The average cost of one product in work in progress

(14 thousand rubles/ton × 4 days + 1 thousand rubles × 3 days + 2 thousand rubles × 2 days +

3 thousand rubles × 1 day) / 4 days = 16.5 thousand rubles.

2. Production cost of one product

(14+1+2+3) thousand rubles = 20 thousand rubles.

3. Cost escalation factor

16.5 thousand rubles / unit : 20 thousand rubles / unit = 0.825

4. The amount of working capital in work in progress

27,000 thousand rubles : 360 days × 4 days ×0.825= 247.5 thousand rubles

Task 3. The volume of output is 400 thousand tons per year. Production cost of 1 ton - 4500 rubles. The duration of the production cycle is 0.25 days. Raw materials are fed for processing at the beginning production process, their cost is 60% of the production cost of finished products. The remaining costs increase evenly. Finished goods stock norm – 3 days. The norm of stock of raw materials is 20 days.

Determine: the need for working capital for stocks of raw materials, materials; unfinished production; stocks of finished products; total working capital ratio.

Solution 3:

1. The need for working capital for the creation of stocks of raw materials and materials:

4.5 thousand rubles / t. ×400 thousand tons × 0.6 ×20 days/ 360 days = 60 million rubles

2. The need for working capital for work in progress:

(4.5 thousand rubles/t × 400 thousand tons: 360 days) × 0.25 days × (0.6+0.5×0.4)

1 million rubles

3. The need for working capital to create stocks of finished products:

4.5 thousand rubles / t. ×400 thousand tons × 3 days/ 360 days = 15 million rubles

4. Aggregate working capital ratio:

(60+1+15) million rubles = 76 million rubles

Task 4. Sold products amount to 12 million rubles, the average balance of working capital is 1.0 million rubles.

Determine the cost of releasing working capital, if the duration of one turnover is planned to be reduced by 6 days.

Define 5 indicators: the number of turnovers in the reporting year; duration of turnover (reporting year, planning year); the number of turnovers in the planned year; the need for working capital; the cost of the release of working capital in the planning period.

Solution 4:

1. Number of turnovers in the reporting year:

12 million rubles : 1 million rubles = 12 vol.

2. Duration of turnover:

Reporting year: 360 days: 12 rev. = 30 days/rev.

Planned year: 30-6= 24 days/rev.

3. Number of turnovers in the planned year:

360 days: 24 days/rev.= 15 rev.

4. The need for working capital in the planned year:

12 million rubles : 15= 0.8 million rubles

5. The cost of the release of working capital in the planning period:

1 million rubles - 0.8 million rubles. = 0.2 million rubles

Task 5. The volume of sold products of the enterprise increased from 20 million rubles. in the base year up to 22.5 million rubles. in the reporting; the turnover ratio of working capital increased from 4 to 5 turnovers per year.

Determine release of working capital in the reporting year compared to the base year: actual, relative, 1 rub. sold products.

Define 2 indicators: working capital balance (base year and reporting year); savings in working capital (actual, relative, per 1 rub. of sold products).

Solution 5

1. Balance of working capital:

Base year: 20 million rubles / 4 vol. = 5 million rubles.

Reporting year: 22.5 million rubles / 5 vol. = 4.5 million rubles.

2. Savings of working capital:

Actual: 5 million rubles - 4.5 million rubles. = 0.5 million rubles

Relative: 22.5 million rubles / 4rev. - 4.5 million rubles = 1.125 million rubles.

For 1 rub. products sold:

5 million rubles / 20 million rubles - 4.5 million rubles. / 22.5 million rubles = 5 kopecks / rub.

or 1.125 million rubles. / 22.5 million rubles = 5 kopecks / rub.

Workshop number 6. Labor resources of the enterprise. Calculations of labor productivity at the enterprise: indicators of production and labor intensity of products.

Task 1. In the reporting year, it is planned to increase the volume of production from 2800 million rubles. up to 3000 million rubles in the planned year, and reduce the number of personnel by 5%.

Determine the absolute level of planned production and the increase in labor productivity, if at basic level working out to fulfill production program it would take 1500 people.

Solution 1

1. The absolute level of output in the reporting year:

3000 million rubles : 1500 people = 2 million rubles / person

2. Number of employees in the reporting year:

2800 million rubles : 2 million rubles / person = 1400 people

3. Number of employees in the planned year:

1400 people × (100-5)% / 100% = 1330 people

4. Absolute level of planned production:

3000 million rubles : 1330 people = 2.2556 million rubles. people

5. Gain in labor productivity:

a) absolute: 2255.6 thousand rubles / person - 2000 thousand rubles / person =

255.6 thousand rubles

b) relative: (2255.6-2000): 2000 × 100% = 12.7%.

Task 2. The planned volume of output is 200 products, the planned labor intensity of marketable products is 30 thousand standard hours. The actual volume of output is 220 products, the actual labor intensity of marketable products is 26.4 thousand standard hours.

Determine planned and actual labor intensity of manufacturing a unit of output, the growth of labor productivity of the main workers.

Solution 2

1. Labor intensity of one product according to the plan:

30,000 standard hours: 200 pieces = 150 standard hours

2. Labor intensity of one product is actual:

26,400 standard hours: 220 pcs. = 120 standard hours

3. The level of actual labor intensity compared to the planned one:

120 × 100%/ 150= 80%

4. Growth of actual output compared to planned:

150 × 100%/ 120= 125%

Task 3. The annual production of products at the enterprise is 52,800 pieces, the labor intensity of 1 product is 50 minutes, the annual fund of time for 1 worker is 1760 hours. Due to the implementation of technical and organizational measures in the planned year, the labor intensity of the product will decrease by 10 minutes.

Determine reducing labor intensity, increasing productivity and releasing workers.

Solution 3- twenty%; 25%; 5 people

Task 4. The planned time limit for the manufacture of one product is 33 minutes, the performance ratio is 1.1.

Determine the level of shift output of a worker, if the duration of the shift is 8 hours.

Solution 4– 16th ed.

Task 5. In the reporting year average headcount There were 20 workers in the workshop. For the coming year, it is planned to increase the volume of work by 32%, labor productivity will increase by 10%.

Determine the number of employees for the planned year.

Solution 5– 24 people

Task 6. In the reporting year, the output of commercial products of the enterprise amounted to 220 million rubles, the average number of industrial and production personnel was 110 people. In the planned year, the volume of marketable output will amount to 230 million rubles, and the number of industrial and production personnel will be reduced by 10 people.

Determine labor productivity in the reporting and planning periods, growth in labor productivity in the planned year.

Solution 6- 2 million and 2.3 million rubles / person; 15%.

Task 7. It takes 30 minutes to bore a part according to the norms. A worker processed 18 parts for a 7.5-hour shift.

Determine change in the actual indicators of labor intensity of part processing and production in comparison with standard indicators.

Solution 7– reduction of labor intensity by 16.67%;

increase in production by 20%.

Workshop number 7. The use of service standards, time, production to determine the need for personnel. Calculation of the planned and actual time spent on the manufacture of a unit of production.

Task 1. Determine the turnout and payroll production workers of the foundry during two-shift work based on the installed equipment and equipment maintenance standards given in table 1. The nominal working time fund of one worker per year is 249 days, the actual (effective) working time fund is 218 days.

Determine the general standard of working capital if the cost of annual output is 1400 thousand rubles, the cost of materials is 500 thousand rubles, the stock rate in production stocks is 12 days, the stock rate of finished products is 10 days, the duration of the production cycle is 30 days.

Solution:

e.g. - the standard of the enterprise's need for inventories

Inv.c.=Sr.c.*Tc.c.

Ref.z. - average cost one-day consumption of inventories

Sp.z.=500/360

Tpr.z. - the rate of production stock in days

NZP - the standard of the enterprise's need for working capital for WIP

Nzp \u003d Stp * T

Stp - average daily output at factory cost

Stp \u003d release of marketable products for the period / number of calendar days in the period.

T - the norm of the stock in working capital, depends on all norms. In this problem, it is taken as the sum of all these stock norms.

Ngp - the standard of working capital in the balance of finished products.

Ngp=Stp*Tgp

Problem 25

In the reporting period, the company's working capital amounted to 50 thousand rubles, the volume of sales - 1000 thousand rubles.

In the future period, an increase in sales volume up to 1,100 thousand rubles is expected. At the same time, as a result of carrying out planned activities, it is expected to reduce the duration of 1 turnover by 2 days.

Determine the savings in working capital as a result of the acceleration of turnover.

Solution:

Find the duration of the turnover in the reporting period:

Tot = 360 / n = 360: Cob. = 360 / (RPtch / Avg.tch) = 360 / (1000000 / 50000) = 360 / 20 = 18 days

Determine the duration of the turnover in the planning period:

Тmelt = Totch - 2 = 16 days, therefore К about pl = 360: Тmelt = 22.5

Let's find ObSrpl. Obsr.pl \u003d RPpl / Kob.pl \u003d 1100000 / 22.5 \u003d 48900 rubles.

Let's determine the savings in working capital compared to the reporting period:

Tpl - Totch \u003d 48900 - 50000 \u003d - 1100 rubles, i.e. the consumption of working capital will decrease by 1100 rubles.

ANSWER: savings in working capital as a result of the acceleration of turnover in the planning period will amount to 1100 rubles.

Problem 26

Steel - 1020 tons, aluminum - 600 tons, fiberglass - 790 tons, rubber - 450 m, sealing cord - 500 m, glass - 500 m 2 were used for the manufacture of 15 Gazelle minibuses.

Selling prices: steel - 1110 rubles / t, aluminum - 1230 rubles / t, fiberglass - 1150 rubles / t, rubber - 300 rubles / t, cord - 80 rubles / t, glass - 210 rubles / m .

Determine the material consumption of 1 minibus.

Solution:

Problem 27

For the production of 35 parts, 1200 kg of steel was used at a price of 4980 rubles. per ton, cast iron 400 kg (2100 rubles/t), aluminum 510 kg (2630 rubles/t), non-ferrous metals 300 kg (5350 rubles/t), plastics 650 kg (2410 rubles/t), brass 100 kg (900 rub/t).

Determine the material consumption of 1 unit. production in the current and planned years, if it is known that all costs will increase by 35%.

Solution:

Problem 28

The enterprise produced the main products in the amount of 326.6 thousand rubles. rub. The cost of industrial work performed on the side is 41.15 thousand rubles. Semi-finished products of own production were manufactured for 23.7 thousand rubles, of which 80% was consumed in own production.

The size 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.

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

Solution

TP \u003d 325.6 + 41.15 + 23.7 0.2 \u003d 371.49 (thousand rubles).

VP \u003d 371.49 + 5 \u003d 376.49 (thousand rubles).

1. PE \u003d 371.49 0.6 \u003d 222.9 (thousand rubles).

Problem 29

Determine the percentage of the plan for the production of products, using the data:

Solution

Product A: 80.23*100/81.45 = 98.5%

Item B: 93.5*100/92.73 = 100.8%

Item B:100%

Product D: not enough data

Product D: not enough data

Product E: 26.85 * 100 / w47.34 \u003d 56.8%

Problem 30

Based on data on the activities of two competing firms in the I and II quarters, determine which firm uses working capital more efficiently by calculating the amount of released funds.

Solution

1 quarter:

Firm A's turnover ratio: 2850/267 = 10.67

Company B turnover ratio: 2560/238 = 10.75

2 quarter:

Company A turnover ratio: 2900/248 = 11.69

Company B turnover ratio: 2730/300 = 9.1

Firm A uses working capital more efficiently, because in the 2nd quarter, working capital increased by 1.02. In company B - decreased by 1.65

Problem 31

Compare the profitability of small and large enterprises according to the table:

Solution

Calculation of fixed assets:

small enterprise OPF = 0.5 × 8 = 4 million rubles;

large enterprise OPF \u003d 0.15 × 40 \u003d 6 million rubles.

Working capital calculation:

small enterprise Ф about = 4/0.2= 20 million rubles;

large enterprise Ф about = 6/4 = 1.5 million rubles.

Profitability calculation:

small business R = (0.3/(4 + 1 + 20)) × 100% = 0.012%;

large enterprise R = (12/(6 + 1.4 + 15)) × 100% = 0.54%

Problem 32

Compare the profitability of small and large enterprises according to the table.

Solution

Return on assets (R): R-P / (OPF + F arr + F o) × 100%

The value of fixed assets (OPF): OPF \u003d F e × V

Calculation of fixed assets:

small enterprise OPF = 0.5 × 7 = 3.5 million rubles;

large enterprise OPF = 0.8 × 70 = 56 million rubles.

Working capital calculation:

small enterprise Ф about = 3.5 / 0.14 = 0.49 million rubles;

large enterprise Ф about = 56 / 3.2 = 17.5 million rubles.

Profitability calculation:

small business R = (2.7/(3.5 + 2 + 0.49)) × 100% = 0.45%;

large enterprise R = (8/(56+ 17.5+ 10)) × 100% = 0.1%.

Problem 33

The production program of the enterprise is 700 products per year, the cost of production of 1 product is 150 rubles, the cost increase factor is 0.66. Consumption of basic materials for the product - 100 rubles. at a stock rate of 25 days.

The consumption of auxiliary materials for the annual issue is 6000 rubles. at a stock rate of 40 days, fuel - 3200 rubles. and 30 days, other stocks - 9000 rubles. and 60 days, deferred expenses - 1000 rubles. The norm of stock of finished products - 5 days.

Determine the standard of working capital for the elements.

Solution

Standard of basic materials, thousand rubles = Inventory rate of basic materials * Consumption of basic materials per product = 25 * 100 = 2500 thousand rubles Auxiliary materials standard = Consumption of auxiliary materials per annual output * Inventory rate of auxiliary materials / 360 = 600 * 40/360 = 666, 7 thousand RUB Fuel standard = Fuel consumption * Fuel stock rate /360 = 3200*30/360=266,7 thousand rubles thousand rubles Inventory standard = Standard of basic materials + Standard of basic materials + Fuel standard + Standard of other inventories = 2500 + 666.7 + 266, 7 + 1500 = 4933.4 thousand rubles Volume of average daily output at production cost = Production cost I program * The cost of one product / 360 = 700 * 150/360 = 291.7 thousand rubles

Working capital standard in work in progress = Cost escalation factor in work in progress * Cycle duration * Volume of average daily output at production cost = 0.66 * 40 * 291.7 = 7700.9 thousand rubles production cost \u003d 5 * 291.7 \u003d 1458.5 thousand rubles Working capital standards \u003d Inventory standard + Deferred expenses + Working capital standard in work in progress + Finished goods stock standard \u003d 4933.4 + 1000 + 7700.9 + 1458.5 \u003d 15092.8 thousand rubles

Problem 34

Determine the volume of sold, marketable and gross output.

Solution

1. Volume of marketable output: Tp = Tg + Tk + Ti + F = (44185 + 1915 + 750) + 450+ 500 = 47800 (rubles) 2. Volume of gross output: Vp = Tp - Nng + Nkg = 47800 - 500 + 250 = 47550 (rub.) 3. Volume of sold products: Rp = Ong + Tp - Okg = 280 + 47800 - 260 = 47820 (rub.)

Problem 35

Determine the volume of gross, marketable and sold products according to the following data: products were produced for sale in the amount of 50 thousand rubles, services were rendered to the side in the amount of 1.5 thousand rubles, semi-finished products were produced for sales to the side - 0.9 thousand. rubles, produced semi-finished products for their own needs - 20.2 thousand rubles, the rest of the tool of their own manufacture for their needs at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles.

Solution

Marketable output: Т=50000+1500+900=52400

Gross output: B=52400+(20200+4800-3400)=74000

The volume of sold products: Р=Т=52400

Problem 36

Determine the volume of gross, marketable and sold products, if the cost of finished products for sale to the side is 59.5 thousand rubles, the cost of services rendered to the side 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 - 13 thousand rubles, at the end of the year - 20.7 thousand rubles.

Solution:

TP = 59.5 thousand rubles. + 15.9 thousand rubles. - 4.4 thousand rubles. =71 thousand rubles.

VP \u003d 59.5 thousand rubles. + 10.5 thousand rubles. = 70 thousand rubles.

RP \u003d 70 + 13 thousand rubles. - 20.7 thousand rubles. = 62.3 thousand rubles.

Problem 37

Determine the volume of gross, marketable and sold products according to the following data:

Solution

VP \u003d 600 + 12 + 9.8 + 15.4 \u003d 637.2 thousand rubles.

TP \u003d 600 + 12 \u003d 612 thousand rubles.

RP=612+98.2=710.2 thousand rubles

Problem 38

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 own needs - 23 thousand rubles, for sales to the side - 10 thousand rubles, the amount of work in progress at the beginning of the year - 13 thousand rubles, at the end of the year - 23 thousand rubles.

Solution

VP \u003d 180 + 34 + 23 + 23 \u003d 260 thousand rubles.

TP \u003d 180 + 34 + 10 \u003d 224 thousand rubles.

RP=224+0=224 thousand rubles

Problem 39

Determine the volume of gross, marketable and sold products. The main workshops produced finished products worth 12,500 thousand rubles, the balance of work in progress decreased by 92 thousand rubles, the performed work of an industrial nature amounted to 205 thousand rubles.

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

The tool shop produced tools for 270,000 units. rubles, including 140 thousand rubles for the side, the rest goes to replenish the plant's stocks.

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

Solution

VP \u003d 12500 + 244 + 270 + 205 \u003d 13219 thousand rubles.

TP \u003d 12500 + 244 + 270 + 205-92 \u003d 13127 thousand rubles.

RP=13127-120=13007 thousand rubles

Problem 40

Determine the volume of gross, marketable, sold products.

The blacksmith 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 machine shop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes to the assembly, and the rest is released to the side as spare parts. The size of work in progress decreased by 16 thousand rubles.

The assembly shop produced products worth 800 thousand rubles, intended for sale to the side. 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 operation of the forging shop, 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.

Solution:

TP \u003d 500 + 600 + 800 + 450 + 205 + 20 - 16 - 27 +15 \u003d 2535 thousand rubles.

VP \u003d 2535 + 100 + 60 + 800 + 390 \u003d 3885 thousand rubles.

RP \u003d 3885 + 12 \u003d 3897 thousand rubles.

Asked 41

The annual plan provides for the publication of And in the amount of 2880 pieces, and ed. B- 1800 pcs. The duration of the production cycle according to ed. A -10 days, according to ed. B - 20 days.

Cost of ed. A - 800 rubles, ed. B- 1200 rubles.

The initial costs for products are 200 and 400 rubles, respectively.

Coefficient of conversion of work in progress to wholesale prices for ed. A - 1.2, according to ed. B - 1.3.

Determine the cost of work in progress for products and the total value of work in progress.

Solution:

800/2880=0.28 rub. (Cost of one item A)

200/0.28=719 pcs. (Total completed ed. A)

1200/1800=0.67 rub. (Cost of one item B)

400/0.67=600 pcs. (Total completed ed. B)

Cost of work in progress:

(2880-719) * 0.28 \u003d 605.08 rubles.

(1800-600) * 0.67 \u003d 804 rubles.

605+804=1409.08 rub.

The total value of work in progress. (2880-719)+(1800-600)=3361 pcs.

Problem 42

The main production of the enterprise is 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 - 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net output if material costs account for 55% of marketable output.

Solution

Marketable output: 52+4.8+(50*0.5)=81.8 million rubles.

Sold products: 81.8 + 8-3 = 86.8 million rubles.

Gross output: 86.8 + 3.8 = 90.6 million rubles.

Conditionally net production: 86.8 * 0.55 \u003d 47.74 million rubles.

Problem 43

Determine the volume of commodity, gross and sold products

TP \u003d 1200 * 20 + 8100 * 12 + 6500 * 8 + 4200 * 3 + 11200 \u003d 197000 thousand rubles

VP \u003d 197000 + 14600-12000 \u003d 199600 thousand rubles.

RP=19700+5600-3800=198800 thousand rubles

Problem 44

In the reporting period, the company issued a publication. A - 200 units, ed. B - 300 units.

Price ed. A - 1800 rubles, ed. B -2580 rub.

The cost of services of an industrial nature 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.

Containers were also produced in the amount of 12,000 rubles, including 8,000 rubles for side leave.

Solution:

TP \u003d 200 * 1800 + 300 * 2580 \u003d 1,134,000 rubles.

VP \u003d 1134000 + 37500 + 12000 + 53000-75000 \u003d 1161500 rubles.

RP=1134000 rub.

Problem 45

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

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

Solution:

TP \u003d 1500 * 120 + 980 * 100 \u003d 278000 rubles.

VP \u003d 278000 + 70 * 250 + 300 * 580 \u003d 469500 ​​rubles.

Problem 46

The release of marketable products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year is 320 thousand rubles, at the end - 290 thousand rubles.

The cost of sold products for the last year is 3950 thousand rubles.

Determine the volume of sales for the planned year and the planned increase in the volume of sales.

Solution:

RP \u003d 4300 + 320-290 \u003d 4330 thousand rubles.

Difference: 4330-3950=380 thousand rubles.

Problem 47

Calculate the value of the production stock of materials to ensure the implementation of the production program of the enterprise in the amount of 400 products per year and the net weight of the products, if the utilization rate of materials is 0.88, the supply of material is made once a quarter, the annual requirement for material is 360 tons.

Solution:

Rsut.=(400*360)/360=400 t.

Ztec=400 t.

Zftr.=0.5*400=200 t.

Zpr.=400+200+400=1000 t.

Net product weight: 360*0.88/400=0.8t.

Problem 48

The net weight of the product is 48 kg. Annual issue - 5000 ed. The current coefficient of use of materials is 0.75. As a result of improving the technology, the enterprise plans to increase the material utilization factor to 0.76.

The price of the material is 30 rubles. per kg.

Define:

the current and planned material consumption rate for 1 edition;

annual savings from the planned reduction in material consumption in physical and value terms.

Solution:

Actual consumption rate: 48/0.75=64

Planned: 48/0.76=63.16

Savings in physical terms: 63.16*5000-64*5000=4200 kg.

Cost savings: 4200*30=126000 rub.

Problem 49

The standard for working capital in inventories is 1100 thousand rubles, the standard for deferred expenses is 100 thousand rubles, the plan for the production of products is 1000 pieces, the duration of the production cycle is 50 days, the cost of one unit. ed. - 18 thousand rubles, the coefficient of increase in costs - 0.7, the norm of stock of finished products in the warehouse - 7 days.

Determine the general standard of working capital.

Solution:

Fixed assets in work in progress: 1000*18*50*0.7/365=1724.85 thousand rubles.

Finished products in stock: 19 pcs.

OS in finished products: 19 * 20 \u003d 380 thousand rubles.

General OS standard: 1100 + 100 + 1724.85 + 380 = 3305 thousand rubles.

Problem 50

Working capital ratio - 3300 thousand rubles, the plan for the sale of products - 19.8 million rubles.

Determine the turnover ratio and the duration of one turn.

Solution:

Cob.pl.=19800/3900=60

Dpl.=360/60=6 years.

Problem 51

Compare the profitability of small and large enterprises.

Solution:

OFG (small) \u003d 0.5 * 16 \u003d 8 million rubles.

OFG (large) \u003d 0.5 * 40 \u003d 20 million rubles.

OSg (small) \u003d 2.5 + 2 \u003d 4.5 million rubles.

OSg (large) \u003d 15 + 10 \u003d 25 million rubles.

R(small)=0.72/(8+4.5)*100=5.76%

R (large)=3.5/(20+25)*100=7.78%

A large enterprise is more efficient

Problem 52

The production program for the planned year provides for the release of ed. And in the amount of 2000 pieces, the wholesale price of a unit is 300 rubles, ed. B - 1000 pcs., price per ed. - 500 rubles. In addition, ed. B in the amount of 300 thousand rubles, including the cost of raw materials and materials of the customer in the amount of 100 thousand rubles. Semi-finished products (casting) were manufactured in the amount of 120 tons, the wholesale price for one ton of casting is 100 rubles. Of the total number of castings, 30 tons will be consumed for own needs. Electricity will be generated for the sale to the side in the amount of 40 thousand rubles. and performed works of an industrial nature on the side in the amount of 50 thousand rubles. Remains 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 commodity and gross output.

Solution:

TP \u003d 2000 * 300 + 1000 * 500 + 300000 + 100000 + 90 * 100 + 40000 + 50000 \u003d 1599000 rubles.

VP \u003d 1599-200 + 250 \u003d 1649 thousand rubles.

Problem 54

In the planned year, it is planned to release the most important types of products in the nomenclature: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts for 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 they will increase by 10%. Offered wholesale prices for products: A - 1.5 thousand rubles, B - 2 thousand rubles. rub., B-2.5 thousand rubles.

Determine the size of gross, marketable and sold products.

Solution:

TP \u003d 1300 * 1.5 + 900 * 2 + 1100 + 500 \u003d 5350 thousand rubles.

RP=5350-250=5150 thousand rubles

VP \u003d 5350 + 770 \u003d 6120 thousand rubles.

Problem 55

The output of marketable products in wholesale prices for the month amounted to 100 thousand rubles. Costs for the release of marketable products - 90 thousand rubles. The standard of working capital in stocks of finished products is 8 thousand rubles.

Determine the standard duration of stay of commercial products in the warehouse of the enterprise.

Solution:

B - average daily output, pieces

B \u003d Nvy / D,

where Nvyp is the volume of output for the period D;

D - duration of the period, days.

B=100000/360=277.8

The standard of working capital in stocks of finished products is calculated as:

Where T skl - the duration of the stay of marketable products in the warehouse, from here:

Tskl=8000/277.8=28.7977

Problem 56

The standard of working capital of the enterprise is 3,500 thousand rubles, the plan for the sale of products is 21,000 thousand rubles.

Define:

turnover ratio of working capital;

the duration of one revolution;

coefficient of fixed assets.

Solution:

ObS - working capital ratio

Vpp - volume of sold products

Duration of one turn

D1ob \u003d Tpl / Co

Fixing factor

Problem 57

Determine the size of the absolute and relative release of working capital as a result of accelerating their turnover if:

volume of marketable products:

In the reporting period - 15,800 thousand rubles;

In the planned period - 19,000 thousand rubles;

working capital turnover ratio:

In the reporting period - 8 about;

In the planned period - 12 vol.

Solution:

VOBS \u003d (Vpp.otch. / Kootch) - (Vpp.otch. / Kopr)

VOBS=(15800/8)-(19000/12)=1975-1583.333=391.666

Problem 58

At the enterprise, the daily plan for the production of products is 200 pcs. with a planned consumption rate of raw materials per product of 3 kg. The balance of raw materials at the beginning of the reporting period - 8100 kg.

Determine the provision of the enterprise with raw materials in comparison with the standard (in days and%), if the standard for the stock of raw materials is set - 15 days.

Solution:

The provision of the enterprise with reserves in days is calculated by the formula:

Zdn=Zm/Rd,

where Zdn - stocks of raw materials and materials, in days;

Зmi - stocks of the i-th type of material resources in natural or cost indicators,

Pdi is the average daily consumption of the i-th type of material resources in the same units of measurement.

Thus, the security of the enterprise will be:

3d=8100/(200*3)=13.5 days

The coefficient of supply of the enterprise with reserves is determined by the formula: Kob \u003d Sum of actual material resources / planned need Т.о. the security ratio will be:

8100/(200*3*15)=0,9=90%

Problem 59

Determine what should be the amount of proceeds from the sale for the planned year for the enterprise in order to ensure the release of working capital in the amount of 50 million rubles, if it is known that the turnover rate working capital in the reporting period amounted to 4 vol, and the planned ratio of working capital fixing - 0.2.

Solution:

In the reporting year the duration of one turnover of working capital was:

D about \u003d Dp / Kob,

where Dp - the duration of the period for which the degree of use of the OS is determined, days.

Kob - turnover rate of working capital, turnover.

D about \u003d 360 / 4 \u003d 90 days.

In the planned year the duration of one turnover of working capital will be:

D about \u003d Dp / \u003d 360 / (1 / 0.2) \u003d 72 days,

where K zak is the coefficient of fixing working capital.

,

ΔOS is the amount of released capital, million rubles.

Вр - sales revenue, million rubles.

million rubles,

Consequently, the amount of sales proceeds for the company in the planned year, in order to ensure the release of working capital in the amount of 50 million rubles. should be -2.5 million rubles.