Accounting for sales is carried out by shipment and payment. Two methods are possible factor analysis product sales.

If the revenue at the enterprise is determined by the shipment of marketable products, then the balance of marketable products will look like:

GP N + W = RP + GP K Hence RP = GP n + TP - GP k

At JSC NZEMM, revenue is determined after payment for the shipped products, and the balance of goods can be written as follows:

GP + TP + OT „ = RP + OT to + GP to
Hence RP = GP n + TP + OT - OT to gp k,

Where GP, GP k - respectively, the remains finished products in warehouses at the beginning and end of the period; TP - the cost of output; RP - sales volume for the reporting period; FROM, FROM to - the balance of shipped products at the beginning and end of the period.

The calculation of the influence of these factors on the volume of product sales is carried out by comparing the actual levels of factor indicators with the planned ones and calculating the absolute and relative increments of each of them. To study the influence of factors, the balance of products is analyzed (Table 3.4.1).

Table 3.4.1.

Analysis of the factors of change in the volume of sales of products in JSC "NZEMM" for 2008

The table shows that the plan for the sale of products at JSC NZEMM was overfulfilled due to an increase in its output by 160 thousand rubles, at the end of the year it amounted to no more products sold, the plan for the shipment of products for the year was overfulfilled by 160 thousand rubles.

Particular attention is paid to the study of the influence of factors that determine the volume of production. They can be grouped into three groups:

1) security of the enterprise with labor resources and efficiency
their uses:

VP \u003d CR x GV, RP \u003d Dv x CR\u003e GV,

2) security of the enterprise with fixed production assets
and the effectiveness of their use:

VP \u003d OPF x fo, RP \u003d Dv x OPF x f,

3) provision of production with raw materials and materials and efficiency
their uses:

VP \u003d MZ x MO, RP \u003d Dv x MZ x MO, where Dv is the share of sales (revenue) in the total volume of gross output.

The calculation of the influence of factors on the volume of gross and sold products can be made by one of the methods of deterministic factor analysis. Then, knowing the reasons for the change in the average annual output of personnel, capital productivity and material productivity, one should establish their impact on output by multiplying their growth due to the 1st factor, respectively, by the actual number of personnel, the actual average annual cost of the main production assets and the actual amount of consumed material resources:

A VP x1 = AFB xi x CR F, A RP x1 = AGV x1 * CR F x D Vf,

A Bn xi \u003d AOO xi x OPFF, A RP X, \u003d AFO X1 xOPF f x D Vf,

A BI~I xi = AMO xi x MZ F, A Pn xi - AMO xi x MZ F xD Vph.

The amount of reserves for the first group is determined as follows:

rTVP kr \u003d rtkrhgv f,

RTVp frv \u003d RTFRVhchv f,

R|VP chv =RTCHVhfRV in, where R|VP kr, R|VP f rv, R|VP chv is the reserve for the growth of gross output, respectively, due to the creation of new jobs, an increase in the fund of working hours and an increase in average hourly output; PfKP - reserve for increasing the number of jobs; Р^ФРВ - a reserve for increasing the working time fund by reducing its losses due to the fault of the enterprise; Pf CV is a reserve for the growth of average hourly output due to the improvement of equipment, technology, organization of production and work force; PDF B is a possible working time fund, taking into account the identified reserves for its growth.

For the second group, reserves for increasing production due to an increase in the number of equipment (Р|К). the time of its operation (P|T) and output per machine hour (Pf CV) is calculated by the formulas:

R|VP k \u003d RTKxGV f,

P|VP [ = P|T x FVf,

R | VP hv \u003d RTCHVhT in.

For the third group, the reserves for increasing output are calculated as follows:

a) the additional quantity i-oro of the material is divided by the rate of its consumption per unit of the 1st type of product and multiplied by the planned price of the unit of production. The results are then summarized across all product types:

RTVP \u003d 1 (RTM. / NR G; PL xC ] IL);

b) excess waste of materials are divided by the rate of their consumption per
unit of the i-th type of product and multiplied by the planned unit price
corresponding type of product, after which the results obtained
summarized:

R | VP \u003d HPjOTX j / HP jS pl x C. pl);

c) the planned reduction in the consumption of the j-th resource per unit of the i-oro type
production (PjYPjj) is multiplied by the volume planned for release
production of i-oro product type, the result is divided by
the planned consumption rate and multiplied by the planned price of this product,
after which the total amount of the gross output reserve is calculated:

RGVP = Х(Р|UR ji xUVP | ha, / HP j, w x C, T).

Also, in the course of the analysis, it is necessary to analyze the implementation of the plan for the release and sale of products (Table 3.4.2).

Table 3.4.2

Analysis of the implementation of the plan for the production and sale of products for 2008

The table shows that the volume of production according to the plan is 4190 thousand rubles, in fact 4360 thousand rubles. The deviation from the plan amounted to 170 thousand rubles, which is 4.1% in percentage terms. The actual volume of production and sales of products in OJSC "NZEMM" in 2008 is equal to and corresponds to 4360 thousand rubles. As planned by the management of the enterprise, all manufactured products were sold. This suggests that the company's products are in demand among the local population and outside the republic.

Conclusion

Release and sale of finished products are the main activities industrial enterprise. In this cycle, such significant indicators for users of financial statements as sales proceeds, cost of goods sold and profit (loss) from sales are formed. They reflect the effectiveness of the main activity of the enterprise, its ability to expand the production range, to meet the social and material needs of the team, to fulfill obligations to the budget and other organizations.

In these conditions, JSC "NZEMM" attaches the main importance to the sale of products under supply contracts - the most important economic indicator of work that determines the effectiveness and expediency economic activity factory.

Products released from production are transferred to the warehouse of finished products. To account for the availability and movement of finished products in the warehouse, account 43 “Finished products” is used.

Synthetic accounting of the release of products from production can be kept at the places of storage of products. Analytical (varietal) accounting of finished products in organizations can be carried out by a parallel method, using a sorted turnover sheet, as well as a balance (operational accounting) method.

Products released from the warehouse are issued: primary documents (order-invoice, consignment note, acceptance certificate, invoice).

Synthetic accounting of production output in JSC "NZEMM" is carried out without using account 40 "Output of products (works, services)". To summarize data on output for the reporting period, the accounting department of the enterprise uses a cumulative statement.

Products released from production are transferred to the warehouse of finished products and issued a cumulative delivery note, in which the relevant entries are made.

Warehouse accounting is carried out by financially responsible persons on product accounting cards, which reflect the availability and movement of finished products in piece units of measurement.

In general, the procedure for accounting for finished products of OJSC NZEMM corresponds to the procedure established in the accounting policy, which, in turn, complies with the provisions of the current normative documents. The data of the financial statements correspond to the data posted in the accounting registers of the enterprise (magazines-orders and accumulative statements) and are confirmed by the inventory data.

The main disadvantages of accounting for the production and sale of finished products in OJSC NZEMM are following points:

1. In cards warehouse accounting the rest of the finished product has not been withdrawn
at the end of the period.

2. A number of contracts concluded with buyers have expired
actions, and additional agreements are not concluded. This fact is
significant omission of accountants and employees of the department
sales. A mitigating circumstance is the fact that counterparties
under these agreements are regular customers of OJSC NZEMM.

At JSC NZEMM, the audit was planned and carried out in such a way as to obtain reasonable assurance that the financial (accounting) statements do not contain material misstatements. The audit was carried out on a sample basis and included an examination based on evidence testing.

Conducted system check tests internal control and accounting of the cycle of production and sale of finished products in OJSC NZEMM allow us to conclude that the financial (accounting) statements of OJSC NZEMM do not contain significant distortions. The audit was carried out on a selective basis, some violations took place, but they did not affect the reliability of the reporting. So, it should be noted that to justify the prices and terms of sale of products, planned estimates are compiled; the approved price list has not been used to determine the sales price since the change of ownership of the enterprise took place - it was transformed from a state enterprise into a private one and prices for products are set on the basis of planned estimates. The presence of separation of duties contributes to the correct execution, completeness and timeliness of the submission of relevant documents. The conducted selective calculations of the formation of the cost of goods sold did not reveal any errors. There are no distortions of periodic reporting due to lack of data due to late submission of documents to the accounting department. Conducting an inventory of settlements with debtors at the enterprise is carried out as needed - once every three months, with some once a year. In the process of checking the accounting system, it was established that the accounting policy includes the moment of sale of products, the correspondence of the records of analytical and synthetic accounting. Errors in the correspondence of invoices due to the lack of accounting schemes for finished products sold by the enterprise were not found. In general, according to the conducted tests of the state of the internal control system and accounting of the cycle of production and sale of finished products, it can be said that the control at the JSC NZEMM enterprise is satisfactory. During the audit, the following violations were identified:

1) lack of certification of products for articles, grades, sizes,
types, etc. in accordance with industry requirements;

2) irregular inventory of finished products both in warehouses and
and shipped, but not paid for, located in the warehouses of other organizations,
transfer of ownership of which has not yet taken place ..

The work also included an analysis of the output and sales of finished products by OAO NZEMM.

An analysis of the main technical and economic indicators of the enterprise's work revealed that, in general, the performance indicators in the reporting period, in dynamics with the previous one, improved significantly.

Of no small importance in the production and sale of goods and services is the quality of products. JSC "NZEMM" is gradually increasing the potential for production of more than highest quality. The plant has the ability to produce high-quality, competitive products that are in demand among the population. An important indicator of production efficiency is the rhythm of production.

An analysis of the implementation of the plan for the production and sale of products showed that the volume of production according to the plan is 4190 thousand rubles, in fact 4360 thousand rubles. The deviation from the plan amounted to 170 thousand rubles, which is 4.1% in percentage terms. The actual volume of production and sales of products in OJSC "NZEMM" in 2008 is equal to and corresponds to 4360 thousand rubles. As planned by the management of the enterprise, all manufactured products were sold. This suggests that the company's products are in demand among the local population and outside the republic.

As the main reserve for increasing the profitability of production
finished products of NZEMM JSC can be distinguished
introduction of new, more progressive capacities, or modernization
existing production facilities. This is what will allow
the company to increase labor productivity, reduce

unproductive costs, introduce an economy regime, and, consequently, reduce the cost of production due to more economical use of raw materials and improve the quality of products.

All this will allow the enterprise not only to increase the volume of production and sales of products, but also to maintain positions in the local market of long-term liabilities, which is also a reserve for increasing its financial indicators, since long-term loans and borrowings, along with equity, are a stable source of financing for the enterprise. In addition, the use of borrowed funds will allow the company to reduce the risk of losing equity and benefit from lower income taxes, as interest paid on loans is deductible from taxable income.

In general, the proposed measures to improve the accounting for the production and sales of finished products, as well as measures to increase these indicators, in our opinion, will significantly increase the efficiency of JSC NZEMM.

List of used literature

1. Civil Code Russian Federation. Part 1 and 2.

2. the federal law of the Russian Federation dated November 21, 1996 No. 129-FZ “On Accounting”.

3. Federal Law of the Russian Federation "On Auditing Activities" dated August 7, 2001 No. 119-FZ (as amended by subsequent editions and additions).

4. Federal rules (standards) of audit activity.

5. Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34).

6. Position according to accounting"Accounting policy of the organization" (PBU 1/98).

7. Regulation on accounting "Accounting for agreements (contracts) for capital construction" (PBU 1/94).

8. Regulation on accounting " Financial statements organizations” (PBU 4/99).

9. Regulation on accounting "Events after the reporting date" (PBU 7/98).

10. Regulation on accounting "Contingent facts of economic activity" (PBU8/01).

11. Alborov R.A. Choice accounting policy enterprises: Principles and practical recommendations. - M .: Accounting, 2001.

12. Astakhov V.P. Accounting financial accounting. - M.: ShShch "March", 2001.

13. Andreev V.D. Internal audit. - M.: Finance and statistics, 2003.

14. Babaev Yu.A. Accounting. - M.: UNITI-DANA, 2001.

15. Danilevsky Yu.A. Audit: organization and methodology. - M.: Finance and statistics, 2003.

16. Kozlova E.P., Babchenko T.N., Galinina E.N. Accounting in organizations. - M.: Finance and statistics, 2002.

17. Kondrakov N.P. Accounting. - M.: INFRA-M, 2002.

18. Melnik M. V. Audit. - M: Economists, 2004.

19. Muravitskaya N.K., Lukyanenko G.I. Accounting. - M: KNORUS, 2007.

20. Podolsky V. I. Audit. - M.: UNITY-DANA, 2006.

21. Rogulenko T. M. Audit. - M.: Save, 2005.

22. Rusak N.A., Strazhev V.I., Migun O.F. Analysis of economic activity in industry. - Mn .: "The highest school", 2001

23. Savitskaya G.V. Analysis of the economic activity of the enterprise. - Minsk: New knowledge, 2002.

24. Directory of accountants and auditors. Ed. E.A. Mizikovsky, L.G. Makarova.- M.: Yurist, 2001.

25. Audit Standards of the Russian Board of Auditors / Under the general. ed. BUT.

Rufa. M.: RKA, 2003.

26. Chechevitsyna L.N. Analysis of financial and economic activity. -

Rostov n/a: Phoenix, 2005.

Task 1. During the year, the company produced 450 devices at a price of 1200 rubles. per unit and 500 devices at a price of 2100 rubles. for a unit. The balance of work in progress at the beginning of the year amounted to 320 thousand rubles, and at the end of the year - 290 thousand rubles.
Determine the volume of gross output of the enterprise.
450 prib-1200 rub. per unit NPN-320 thousand rubles.
500 prib-2100 rub. per unit NPK-290 thousand rubles.
Determine the volume of gross output of the enterprise

TP \u003d T gp ​​+ T k + T f + T y + T pf
450x1200=540 thousand rubles
500х2100=1050 thousand rubles
TP \u003d 540 + 1050 \u003d 1590 thousand rubles.
VP \u003d 1590 + (290-320) \u003d 1560 thousand rubles.
Answer: VP \u003d 1560 thousand rubles.

Task 2. Annual output in physical terms for product A - 5500 pcs.; B - 7300 pieces; B - 6000 pieces; G - 4000 pcs. Wholesale price per unit of product A - 100 rubles; B - 1800 rubles; B - 1200 rubles; G - 900 rubles. The balance of finished products in the warehouse of the enterprise at the beginning of the planned period is 2530 thousand rubles. Finished products shipped to the consumer, but not paid for by him in the reporting period, cost 1,700 thousand rubles. The balance of unsold products at the end of the year amounted to 4880 thousand rubles.
Determine the planned volume of sold products of the enterprise.
Solution:
RP \u003d TP + (O n -O k)
TP \u003d A pcs. A rub + B pcs. B rub ​​+ V pcs. In rub + G pcs. G rub
TP \u003d 5500 pcs. 100 rubles + 7300 pcs 1800 rubles + 6000 pcs 1200 rubles + 4000 pcs 900 rubles \u003d 24490 thousand rubles.
RP = 24490 thousand rubles. + (2530 thousand rubles - (4880 thousand rubles + 1700 thousand rubles) = 20440 thousand rubles
Answer: the planned volume of sold products of the enterprise is 20440 thousand rubles.

Task 3. In the reporting year, the enterprise produced finished products worth 1,800 thousand rubles from its own material, and 1,020 thousand rubles from the customer's material, including the cost of the customer's material in the amount of 500 thousand rubles. Semi-finished products were sold under a special order in the amount of 200 thousand rubles, electricity generated by the enterprise was sold to the side for 150 thousand rubles.
Determine the commodity and gross output of the enterprise.
TP \u003d VP, because nothing is said about unfinished production ... ..

Task 4. Determine the volume of products sold based on the data below

Task 5. In the reporting period, the company manufactured products worth 3,000 thousand rubles, part of it went to domestic consumption - in the amount of 850 thousand rubles. Work in progress for the year decreased by 105 thousand rubles.
In addition, the enterprise provided services of an industrial nature to third-party organizations in the amount of 200 thousand rubles. and produced semi-finished products for sale to third parties in the amount of 380 thousand rubles.
Determine the volume of products sold and its growth as a percentage in the reporting year, if last year the sale amounted to 2500 thousand rubles.
RP \u003d TP + (He - Ok)

TP \u003d (3000-850) + 200 + 380 \u003d 2730 thousand rubles.
RP=2730 thousand rubles.
2730-2500 х100=9.2% - increase in the reporting year
2500
Answer: RP \u003d 2730 thousand rubles. and its growth in the reporting year was 9.2%.

Task 6. Determine the percentage of the plan completed by the volume of sales based on the data below

Solution:
Volume of products sold (RP)
According to the plan:
TP \u003d 50 * 1000 + 100 * 900 + 30 * 800 + 200 * 300 \u003d 224 tr.
RP = 224t.r.+(600t.r.- 320t.r.)= 504t.r.
In fact:
TP \u003d 50 * 1100 + 100 * 950 + 30 * 700 + 200 * 300 \u003d 231t.r.
RP \u003d 231t.r. + (590t.r. - 400t.r.) \u003d 421t.r.
421 *100% = 83,5 %
504
Answer: the percentage of implementation of the plan in terms of sales volume is 83.5%.

Task 7. The enterprise produced finished products for the amount of 1850 thousand rubles during the reporting period; the cost of semi-finished products of own production for sale to the side amounted to 400 thousand rubles. The cost of products shipped but not paid for at the end of last year is 45 thousand rubles. Material costs in the total cost of production, including depreciation, amounted to 45% of marketable products.

We consider the realized and gross output through TP (volume sold per price)
Data about 45% is superfluous…….

Task 8. The enterprise has released the main products in the amount of 825.8 thousand rubles. The cost of industrial work performed for third-party organizations is 240.45 thousand rubles. semi-finished products own production produced for 300 thousand rubles, of which 55% was consumed in its production. The size of work in progress decreased at the end of the year by 30 thousand rubles.
Determine the size of sold and gross output.
Solution:
TP \u003d T gp ​​+ T to + T f + T pr
TP = 825.8 thousand rubles. +(300 45%)+240.45 thousand rubles =1201.25 thousand rubles
RP \u003d TP + (O n -O k) \u003d 1201.25 thousand rubles.
VP \u003d TP + (NPk-NPn) \u003d 1201.25 thousand rubles. -30 thousand rubles. = 1171.25 thousand rubles.
Answer: the amount of products sold is 1201.25 thousand rubles.

the size of gross output is 1171.25 thousand rubles.

The gross turnover is
VO \u003d VP + VP Ts1
VO \u003d 1475 + (600 + 250) \u003d 2325 thousand. rub.

From the formula VO = VP + VZO
intra-factory turnover is equal to VZO \u003d VO - VP
VZO \u003d 2325 - 1475 \u003d 850 thousand. rub.

Answer: The cost of gross output is 1475 thousand rubles, the gross and intra-factory turnover of the enterprise, respectively, is 2325 thousand rubles. and 850 thousand rubles.

Task 10. According to the plan for the coming year, the enterprise should produce the following number of products

The enterprise must perform work for its capital construction in the amount of 1350 thousand rubles, the cost of packaging manufactured by the enterprise for distribution to third parties and not included in the selling price of products is 110 thousand rubles. Availability of devices and tools of own manufacture at the beginning of the year - 450 thousand rubles, at the end - 500 thousand rubles.
Determine the value of marketable and gross output.
A = 30,000 thousand rubles.
B = 4500 thousand rubles.
B = 3600 thousand rubles.
VP \u003d TP + (NP to - NP n) + (I to - I n)
TP \u003d T gp ​​+ Tk + Tf + Tu + Tpf
TP \u003d 30000 + 4500 + 3600 + 1350 + 110 \u003d 39560 thousand rubles.
VP \u003d 39560 + (500-450) \u003d 39610 thousand rubles.
Answer: TP \u003d 39560 thousand rubles, VP \u003d 39610 thousand rubles.

Task 11. The production capacity of the machine shop at the beginning of the analyzed period amounted to 50 thousand sets of parts. Since July 1 of this year, additional equipment with a capacity of 1,000 sets of parts has been introduced, and since October 1, equipment with a capacity of 250 sets of parts has been decommissioned. Planned release is expected for the year in the amount of 47410 sets of parts.
Determine the average annual capacity of the machine shop and its utilization rate.

Kits of parts

Task 12. The production capacity of the mechanical assembly shop is 1200 machines, the foundry shop is 1600 tons, the specific consumption of casting per machine is 1.4 tons.
Determine the coupling coefficient of the machine assembly and foundry shops.

Solution:

Answer: the coefficient of contingency between the machine assembly and the foundry is 1.05.

Task 13. The duration of the working shift is 8 hours, 22 working days per month, regulated breaks in one shift of 30 minutes. Production line cycle 4 min.
Determine the monthly production capacity of the cell assembly conveyor line.
Solution:
Calculation of production capacity in assembly shops where production lines are installed
- conveyor cycle, min.
- the actual fund of the operating time of the equipment, h;
Breaks per month will be 30 minutes * 22 days = 660 minutes = 11 hours
M = ( 8h*22days – 11h)*60 =165*60 = 2475 units
4 min 4 min
Answer: monthly production capacity of assembly line
cells 2475 units

Task 14. In the assembly shop, according to the annual plan, 30 products should be assembled. The area required to assemble one product is 120 square meters. m, the complexity of the assembly of the product - 20 days. The annual actual fund of the workshop is 255 days. One-shift work. The production area of ​​the assembly shop is 320 sq. m.
Determine the utilization factor of the workshop area.
Solution

Ed. going to the day
S isp. \u003d 120 * 2.35 \u003d 282m 2

Answer: The workshop area utilization factor is 0.88.

Task 15. The production program provides for the production of 5,000 parts per month. The complexity of the turning operation is 0.7 norm-hour. The operating mode of the equipment is two-shift for 8 hours. The planned coefficient of performance of production standards is 1.2. There are 22 business days in a month. The planned percentage of equipment downtime in repair is 6. 10 machines are installed on the site.
Determine the throughput of the turning section of the machine shop and its load factor .



8 hours x 2 shifts = 16 hours.
16 hours x 22 days = 352 hours
352 hours - 6% downtime for repairs = 331 hours.
P=331x10=3310 hours.
=2916 hours

Task 16. The leading workshop at the enterprise is a mechanical workshop, the production capacity of which is determined by milling machines. There are 10 milling machines in the workshop, the workshop operates in 2 shifts of 8 hours each, the planned percentage of equipment downtime in repair is 7. The labor intensity of manufacturing a part on a milling tank is 30 minutes, the performance rate is 1.2. There are 252 working days in a year. The “bottleneck” at the enterprise is the procurement shop, which provides the mechanical shop with blanks only by 65%.
Determine the production capacity of the enterprise taking into account production capacity of the harvesting shop.
Solution:

F g \u003d 2 8 252 days 0.93 \u003d 3749.76 h

M sg \u003d M K \u003d 89994.24 pcs 0.65 \u003d 58496 children

Answer: The production capacity of the enterprise, taking into account the capacity of the procurement workshop, is 58496 parts / year.

Task 17. Calculate the throughput and load factor for a mechanical shop with 25 machines. The site works in 2 shifts of 8 hours, the number of working days in a month is 22. The initial data are given in the table below

Pf(A)= 0,3*6600 = 1650st.h
1,2
Pf(B) = 0,6*8500 = 4250st.h
1,2
Pf(V) = 0,8*4000 =2560st.h
1,25
Pf \u003d 1650 + 4250 + 2560 \u003d 8460 st.h
Kz.ob \u003d 8460 =0,96
8800
Answer: the capacity of the equipment is 8800st.ch.,
mechanical section load factor 0.96.

Task 18. The area of ​​the assembly shop of the enterprise is 3000 sq. m. Product dimensions 40 * 2 m. The working area is 120% of the product area. The production cycle of assembly is 9 working days. Auxiliary area (passages, driveways, utility rooms) occupies 40% of the area of ​​the workshop. There are 260 working days in a year.
Determine the annual production capacity of the assembly shop.
sq.m.
sq.m.

PCS. per year.

Module #2

Task 1. Determine the original cost of the appliance as well as the residual value at the end of the year, if it was purchased on August 15 at a price of 45 thousand rubles. Delivery and adjustment costs amounted to 1.2 thousand rubles. The useful life of this device is 5 years.
Solution
FROM perv. = 45 + 1.2 = 46.2 thousand rubles.
The annual depreciation rate is 20% (100/5)
and is 46.2 * 20/100 = 9.24 thousand rubles.
because the device was purchased in August, then the amount of accrued depreciation by the end of the year is 4 = 3.08 thousand rubles.
From the stop \u003d 46.2 - 3.08 \u003d 43.12 thousand rubles.

Answer: The initial cost of the device is 46.2 thousand rubles, the residual value at the end of the year is 43.12 thousand rubles.

Task 2. The following data are available: output for the year - 46 million rubles; the initial cost of fixed assets at the beginning of the year - 16 million rubles; commissioning of fixed assets from October 1 - 4 million rubles; average number of employees - 154 people.
Determine the indicators of the use of fixed assets for the year.

Return on assets indicator: 2.3 million rubles
Capital intensity indicator:
Capital-labor ratio:

Answer: the return on assets is 2.3 million rubles.
capital intensity indicator - 0.43 million rubles.
capital-labor ratio - 0.13

Task 3. 90 machine tools are installed in the workshop of the machine-building enterprise. The shop operates in two shifts, the duration of the shift is 8 hours. The annual output of products is 280 thousand units, the production capacity of the workshop is 320 thousand units. All machines work in the first shift, and approximately 50 percent of the entire machine park works in the second shift. The number of working days per year is 260, the time of actual operation of the machine is 4000 hours per year.
Determine the shift ratios, the coefficients of extensive, intensive and integral loading of the shop equipment.
Solution:
K cm \u003d (n 1 + n 2) / n \u003d (90 + 45) / 90 \u003d 1.5.

Answer: the shift coefficient is K cm = 1.5, the extensive load factor of the workshop equipment is K e = 0.96, the intensive load factor of the workshop equipment is K u = 0.875, and the integral load factor of the workshop equipment is K int = 0.84.

Task 5. Calculate the annual depreciation amount by the method of writing off the cost by the sum of years of useful life, if an object of fixed assets worth 280 thousand rubles was purchased. Its useful life was set at 4 years.
Solution:
The sum of the annual numbers is: 4+3+2+1=10
The depreciation amount is:
in the first year: 280,000*4/10= 112,000 rubles;
in the second year: 280,000*3/10= 84,000 rubles;
in the third year: 280,000*2/10= 56,000 rubles;
in the fourth: 280,000 * 1/10 = 28,000 rubles.

Task 6. The fixed assets of the organization at the beginning of the year amounted to 3670 thousand rubles. During the year, fixed assets were commissioned: as of 01.03. for 70 thousand rubles. and as of 01.08 by 120 thousand rubles, and disposal: as of 01.02 by 10 thousand rubles. and on 01.07 by 80 thousand rubles.
Determine the average annual cost of fixed assets, their cost at the end of the year and the retirement and renewal rates of fixed assets.
Solution

Where F cf. – average annual cost of fixed assets
F n.g. - cost of fixed assets at the beginning of the year
F v. - the cost of fixed assets introduced during the year
F sel. - the cost of fixed assets retired during the year
K - the number of full months of operation of fixed assets during the year

Thousand rub.
F c.g. \u003d 3670 + 70 + 120-10-80 \u003d 3770 thousand rubles.

where - the cost of fixed assets retired during the year, rub.;
- cost of fixed assets at the beginning of the year, rub.
%

where - the cost of fixed assets introduced during the year, rub.;
- cost of fixed assets at the end of the year, rub.
%

Answer: Average annual cost fixed assets is 3729.17 thousand rubles, their value at the end of the year is 3770 thousand rubles, the retirement rate is 2.45% and the renewal rate is 5.04%
etc.................

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. General fixed costs are equal to 3000 thousand rubles, and the general variables - 2900 thousand rubles. Accordingly, their sum forms the total costs 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 obtain:

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 standard working capital. 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 wages with deductions is 20%.

Technology for solving the problem:

To find the cost reduction in 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 book value of the main production assets of the enterprise is 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 assets, when the specific value of depreciation per unit of output is reduced. Savings are calculated according to the formula.

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

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

Conditionally natural indicators are used to generalize the volume various kinds the same type of product. Examples of such indicators are: fuel extraction in terms of equivalent fuel with a calorific value of 7000 kilocalories, production of wall materials in terms of conventional bricks, etc.

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

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

Indicators of gross and marketable output serve to assess the fulfillment of tasks of business plans for output 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 amount of work performed by a given organization for the production of products and to eliminate (eliminate) the influence of these contributory factors, the following indicators are used that express the volume of products, taking into account the complexity of its manufacture:

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

The indicator of net production is determined by subtracting from the wholesale price of products (without) material costs (costs of raw materials, materials, fuel, energy, semi-finished products and components), as well as depreciation. In other words, net output is the sum of the payroll plus deductions off-budget funds, and profits. The indicator of conditionally net production is equal to the indicator of net production plus depreciation.

Reserves for increasing output

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

• elimination of the causes of excess waste of materials;
• 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 average annual output one worker)
• elimination of the causes of whole-shift and intra-shift downtime of workers;
• implementation of organizational and technical measures to reduce the complexity of manufacturing products.

Knowing the reserves for each of the three groups, one should determine total amount reserve for increasing output. It is impossible to add up the amounts of reserves received by us, since they belong to different groups of factors (resources). As a reserve for increasing 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 backed by reserves for the other two groups, i.e. is complete.

Having determined the reserve for increasing output, we 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 output.

Analysis of the volume of production

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

An analysis of the fulfillment of the tasks of the business plan for the production (output) of products begins with a study of the degree of fulfillment of the plan for gross and marketable output, as well as the dynamics of these indicators over a number of periods.

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

All this allows us to give a positive assessment of the activities of the organization for the production of products. The analysis determines the growth rate and increase in the volume of output. The average annual growth rate of output is calculated as a geometric or arithmetic mean weighted value.

Next, you should analyze the composition of the output and determine how the plan for the release of comparable and incomparable products is carried out. Comparable products are those produced not only in the reporting period, but also in the previous period in mass or mass production (not in the form of experience). Products that were first produced in the analyzed period in mass or serial production are incomparable.

Then you should study the information on the release of products that correspond to the profile of this organization and 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 profile of the organization to the total volume of manufactured products. The growth of the level of specialization of the situation leads to a decrease in the labor intensity of manufacturing products, an increase in labor productivity and a decrease in cost.

The composition of manufactured products 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 marketable output is achieved through the production of finished products, which is the main element of gross and marketable output.

An important step in the analysis is study of the composition and causes of changeleftover work in progress.

If an excess increase in the balance of work in progress 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.

Overplanned increase in work in progress balances may be due to various reasons. They can be divided into two groups: 1) reasons that are not the fault of the enterprise, and also do not depend on its activities; 2) reasons due to shortcomings in the activities of this enterprise.

Let's consider these reasons in detail.

I group.

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

II group.

It includes: a) incompleteness of parts, assemblies, semi-finished products, as well as finished products, arising from shortcomings in the activities of the analyzed enterprise; b) appreciation (increase) in the actual cost of work in progress compared to the planned cost; c) the inclusion in the work in progress of non-related costs, i.e. shortcomings in accounting for work in progress. These costs include: final (irreparable) marriage, etc.

Inventory materials should be used for detailed analysis. If overplanned backlogs of work in progress are established, associated with shortcomings in the activity of the analyzed enterprise or with shortcomings in its material and technical support, measures should be developed for. reducing the size of work in progress. If the actual size of work in progress is less than planned, it is necessary to establish whether this leads to interruptions in the course of the production process. If such a situation is systematic in the uninterrupted course of manufacturing 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 rendered, work performed with value added tax, excise taxes and other allowances.

Selling expenses- expenses associated with the sale of finished products, works, services.

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

Operating income and expenses- results from other business operations.

Other non-operating income and expenses- the 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 proceeds from the sale (sale) of products

• establishing the validity of the indicator of the business plan for the sale of products;
• determination of the degree of fulfillment of the plan in terms of the volume of the range of products sold;
• calculation of the influence of individual factors on the deviation of the actual volume of sales from the planned one;
• identification of reserves for further increase in sales and ways of mobilization, i.е. use of these reserves.

Consider the order of analysis in accordance with these tasks.

When checking the validity of the implementation plan, it is established whether it corresponds to the planned release of marketable products and the planned change in the balance of unsold products during the year.

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

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

Currently, the main importance is attached to the implementation of supply contracts - the most important economic indicator that determines the efficiency, expediency of the economic activity of the enterprise.

The assessment of the degree of accuracy in fulfilling contractual obligations is carried out as follows:

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

In case of incomplete and untimely deliveries, i.e. of any deviation from the terms of the contract due to the fault of the supplier, the amount of underdelivery and penalties acquires a non-zero value, and the value of the fraction in question becomes a value less than one, i.e. indicates a breach of the terms of the contract. If the contractual discipline is exactly 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 non-fulfillment of the implementation plan.

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

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

Consider the influence of these factors on the example of the analyzed organization (in thousands of rubles in wholesale prices adopted in the plan).

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

Then it is necessary to analyze in detail the influence of each factor and identify the reserves for a further increase in the volume of sales of products, both in the sphere of production and in the sphere of circulation. Let us dwell on the reserves for increasing the volume of sales of products 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 have an unjustified character: 1) excess balances of finished products in the warehouse - 30 thousand rubles; 2) the balance of goods shipped, not paid on time by buyers - 56 thousand rubles. 3) the balance of goods in safekeeping - 7 thousand rubles.

The elimination of these species, i.e. reduction of stocks of finished products to the established planned value, as well as the sale of goods not paid for on time and in safekeeping with buyers, is a reserve, increasing the volume of sales 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 in eliminating the causes that caused the presence of unjustified residues 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 a rhythmic work of the organization, eliminate shortcomings in the organization of sales of products, establish permanent economic relations with enterprises-buyers, expedite the execution and presentation to the bank of settlement documents for shipped products, 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 goods shipped, and, consequently, increase the volume of sales.

Reflection in accounting of proceeds 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".

First of all, this concerns accounts 90 "Sales", 91 "Other income and expenses" and 99 "Profit and losses". Until January 1, 2000, accounts 46, 47, 48 and 80 corresponded to them.

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

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

The sales proceeds determined on account 90 "Sales" for the reporting month are written off from the special sub-account 90-9 "Profit / loss from sales" to account 99 "Profits and losses".

Entries on sub-accounts opened to the "Sales" account will be kept accumulatively during the reporting year, i.e. we do not close the account on a monthly basis. At the same time, there is no balance on account 90 as of the reporting date.

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

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

The recognition of revenue in accounting is reflected in the entries:

debit of account 90-3 "Value added tax", credit of account 68 (76) "Calculations on taxes and fees - the amount of NDM from sales proceeds.

At the same time, we write off the cost of goods sold (works, services):

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

Every enterprise faces the inevitability of planning production volumes and sales of products. The calculation of output is an indispensable element not only in production planning, but also in the work of sales and supply departments. In addition, the management of the company must provide production capacity, calculated in natural and monetary equivalents. Let's talk about the value of the volume of output and its calculation.

Definition

In essence, the volume of output is the summed amount of goods produced for a certain period and expressed in terms of various indicators. The significance of this indicator is due to two points of view:

• financial, because it is the main volumetric value characterizing the scale production activities companies. The firm is obliged to provide such information to higher organizations, founders, investors and other users;
• strategic, because it positions the enterprise and provides conditions for concluding contracts and promoting in the market.

The units of measurement of the volume of production and sales of products are indicators:

• Natural (pieces, m, tons, kg);
• Cost (in rubles or other currency);
• Conditionally natural (in the generalization of the estimate of the volume of output of heterogeneous products).

Output volume: formula

The main indicators characterizing the volume of production are the gross and commodity value of products. Gross value is the monetary value of all the company's products and services provided during the reporting period. It takes into account the total cost of manufactured products, semi-finished products, services provided, changes in the balance of work in progress and intra-system turnover.

Commodity value refers to the value of products manufactured by the enterprise and intended for sale. Fluctuations in the values ​​of "work in progress" and on-farm turnover in commodity value are not included. In many enterprises, the value of gross and marketable output is identical if there are no indicators of internal turnover and work in progress.

Gross production is calculated by the formula:

VP \u003d TP + (NP c / g - NP n / g), where

VP and TP - gross and marketable output,

NP q / y and NP n / y - work in progress at the end and beginning of the year.

Equally important is the expression of the volume of production using natural values. This method is used in the analysis of production volumes and sales of products by types and categories of homogeneous products. The volume of production is calculated by the formula:

О pr \u003d K x C, where K is the number of units of goods produced, C is the price of the product.

For example, if during the period under review 100 parts were produced at a price of 200 rubles. and 500 parts at a price of 300 rubles, then the total output will be 170,000 rubles. (100 x 200 + 500 x 300).

How to find the volume of sales of products: formula

The volume of sales of products is calculated by the size of the shipped products or the proceeds received. It is important for an analyst to know how a product is being sold, whether demand for it is falling and whether to increase production. The indicator of the volume of sold products (in dynamics) answers these questions. It is calculated by the formula:

About rp \u003d VP + About gpng - About gpkg, where

GDP - gross product,

О gpng and О gpkg - balances of GP at the beginning and end of the year.

For example, the volume of output for the year amounted to 300,000 rubles, the balance of GP in warehouses amounted to: 20,000 rubles. at the beginning of the year, 35,000 rubles. - finally. The volume of products sold was:

About rp \u003d 300,000 + 20,000 - 35,000 \u003d 285,000 rubles.

Optimal production volume

The optimal volume of production is considered to ensure the fulfillment of the conditions under the agreements concluded within the agreed time frame with minimal cost and maximum efficiency. Determine the optimal volume by comparing gross or limits.

Comparing the gross values, they calculate the profit for various volumes of production and sales of products in the following sequence:

Determine the size of the output at which the profit is 0;

Calculate the volume of production with maximum profit.

We will demonstrate the calculation of optimal values ​​using an example:

The essence of the calculations is to identify the sales indicator with zero and marginal profit. The table shows that the company will be able to reach zero profit when manufacturing from 15 to 20 parts. The profit will reach the maximum values ​​at release of 50 pieces. In this example (with given cost parameters), a sales volume of 50 units will be the optimal indicator, and when concluding supply contracts, one should proceed from the optimal production sizes.

By comparing the marginal indicators, it is determined up to what point the increase in production volume will be appropriate. Here the attention of the economist is drawn to costs and income. There is a rule - if the marginal amount of income per unit of product is higher than the maximum cost, then you can continue to increase production volumes.

When calculating the optimal values, it is necessary to take into account the factors affecting the volume of sales. These include:

• factors indicating that the company is provided with material and raw materials, specialists, the use of new technologies and methods, etc.;

• factors that depend on market indicators, for example, product prices, market saturation with competitive products, purchasing power, etc.

Analysis of the volume of production and sales of products

Analytical work begins with a study of production volumes and growth rates. Therefore, the primary tasks of analyzing the volume of production and sales of products are:

• assessment of the dynamics of production volume;
• identifying conditions that affect the change in these values;
• disclosure of reserves to increase output and sales.