Coursework: Analysis of the volume of manufactured products and ways to increase it. Calculation of production output Altoir LLC offers the population a wide range of furniture for home and offices. The main types of products manufactured at the enterprise are kitchen

1 Calculation of output

The assortment policy of the enterprise is formed as a result of studying consumer demand for goods corresponding to the production profile. To determine the volume of sales, a portfolio of current, medium-term and prospective orders is compiled. As a rule, annual planning of orders for a clothing company is strategic due to the volatility of demand.

Assortment planning involves the development of new products and clarification of the structure of products planned for production based on studying the market situation, assessing the competitiveness of the product or determining it life cycle conducted at the enterprise before the introduction of products into production.

Before planning sales, an aggregate calculation is compiled, presented in Table 1. At the same time, the planned output per day is more than the calculated one, taking into account the implementation of measures for scientific and technological progress.

Table 1. Aggregate calculation of output by shop.

Thread numbers and product names of threads	Time spent per unit of product Tobr, h	Number of workers in the stream per shift	Estimated flow output per shift Мсм, units	Scheduled output per day Mpl, units	Nominal fund of time per year	Planned output per year Ar, thousand units
1. Men's shirt.

According to the assignment for the implementation of the course project for the manufacture of men's shirts from cotton fabric. The time spent per unit of product is 0.67 hours. The number of workers in the stream per shift is 28 people.

Based on the initial data, Mcm is calculated by the formulas:

where Tcm is the shift time, equal to 8 hours.

units

The planned output per day takes into account the possible overfulfillment of production norms by workflows:

Mpl \u003d Mcm * Kcm * f, (2.)

where Ksm is a shift factor equal to 2, if no other mode of operation is used at the enterprise;

f - coefficient taking into account the planned percentage of overfulfillment of the production norms by work flows, (f = 1.15).

Mpl \u003d 336 * 1 * 1.15 \u003d 386.4 units.

The nominal fund of time per year is determined as follows:

Bottom \u003d Dk - Two - Dpr - Dopl, (3.)

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

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

Dpr - the number of holidays (12);

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

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

2 Organizational calculation of the main flow

The calculation is made in the following sequence:

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

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

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

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

At a sewing enterprise, work in progress includes:

1) fabric in the cutting room (in the flooring and in the process of cutting);

2) garments in the form of bundles of cuts and units of products in the production process, unfinished processing;

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

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

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

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

4) technological Zmexн - semi-finished products that are in the process of processing at workplaces, at quality control points, launch, release, picking:

Z TECHN \u003d Z ZAP + Z ISS + Z R.M. + Z SET + Z K.K. , (4)

where Z ZAP - backlog at the start;

Z OUT - backlog on the release;

Z R.M. - backlog in the workplace;

Z COMPL- backlog on picking;

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

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

5) transport Z TP - semi-finished products located on transport devices at the stage of movement between operations (on a conveyor with a strict rhythm) and adjacent sections (intersectional). For this work, the transport backlog is 0, because the flow is non-conveyor

6) revolving Zo6op. - semi-finished products located at workplaces between operations with different multiplicity, designed to equalize the rhythm of sections, adjacent operations, here it is 0.

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

Thus, the volume of work in progress of NP is equal to:

NP \u003d Z TECHN + Z TP + Z O BOR + Z STR (5.)

NP \u003d 821 + 0 + 0 + 0 \u003d 821 units.

2.1 The sequence of calculating the volume of work in progress

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

Table 2. Initial data for calculating NP

Name of indicator	Indicator value
1. Product type	Men's shirt
2. Flow power per shift M cm, units.
3. Tact flow τ , h
4. The form of organization of the sewing flow
5. Number of workers by sections Kr, people: Procurement
Mounting
Finishing
6. The number of workers in the group with the maximum labor-intensive stew in the harvesting section K Rmax, pers.
7. The size of the transport lot in sections b, unit: Procurement
Mounting
Finishing
8. Type of vehicles in sections	Intertable, BTS
9. Type of shift transfer	fixed
10. The number of receivers of finished products K PR.G.P. , pers.
11. Number of QC inspectors Kk.k., pers.
12. The multiplicity of operations in the pipeline
13. Pitch socket (clamp) ℓ , m
14. Workplace step L pmi, m

1. Technological backlog Z TEXH:

Z TECHN \u003d Z ZAP + Z R.M. + Z EXP, (6.)

Z TECHN = 336+405+80=821 units

where Z ZAP - backlog at launch:

Z ZAP \u003d M CM, (7.)

M CM - flow power per shift, units;

Z ZAP = 336 units.

Z R.M. - backlog in the workplace:

Z R.M \u003d 105 + 195 + 105 \u003d 405 units.

The backlog at the workplace in the procurement section depends on the form of organization in it.

Distinguish:

1) aggregate-group (AGP) form

where b 1 - transport party in the harvesting section, units;

The number of workers in the group with the maximum labor intensity, pers.

Z ZAG R.M AGP \u003d 35 * 3 \u003d 105 units.

Backlog at workplaces in the assembly section:

where b 2 - transport party in the assembly section, units;

Number of workers in the assembly section, pers.

Backlog at workplaces in the finishing section, if it is in

where b 3 — transport party in the finishing section, units;

Number of workers in the finishing section, pers.

2. Transport backlog Z Tp:

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

Z MIC \u003d 0.25 (p-1) M SM, (12.)

where n— the number of sections in the stream.

Z MIC \u003d 0.25 (4-1) 336 \u003d 252 units.

3. Backlog Z RETURN is calculated if there are large differences in multiplicity between operations in streams with a strict rhythm:

Z REVOLUTION \u003d b i (l 3),

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

Z SET =20*2=40 units

4. Volume of work in progress NP:

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

NP = 821+0+0=821 units

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

The limit value of the size of the specific work in progress:

NPˊ =2.4, which is included in the allowed limit

IV. Calculation of the duration of the production cycle by active time:

= NP. τ, (15.)

where τ is the flow cycle, h.

821*0.024=19.7h.

V. Determination of the duration of the production cycle by calendar time

where T CM - average shift time, h;

K SM - the number of work shifts per day;

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

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

3. Plan of the workshop for labor and personnel

3.1. Determination of the number of employees

The employees of the enterprise include the list of workers

K SP, attendance of auxiliary non-production workers, managers, specialists, employees K ITR, as well as junior maintenance staff of the workshop K MOS .

The payroll of the main production workers is calculated on the basis of the attendance number of piecework workers, the attendance number of time workers that are part of the production workers (the calculation is presented in table 3), and the planned percentage of absenteeism for good reasons Z (additional and regular leave, illness, etc.), taken according to the enterprise:

K yav \u003d 28 + 6 \u003d 34 people.

K SP= 31 people

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

Name of professions		Amount of work in the shop per shift	Norm (area) of service	Number of workers
				calculated per shift	taken per day
electrician
cutter
finished product receivers
QCD controllers
cleaning woman
Total for the workshop:

The norms (zones) of service are taken according to the data of the enterprise, the norms for the production of QCD controllers are taken according to table 4.

Table 4. Shift assignments for QCD controllers (industry average)

3.2. Workshop payroll planning

3.2.1. Calculation of the wage fund

key production workers

The direct wage bill for workers includes the direct wage bill for pieceworkers and the direct wage bill for time workers:

5880.5+ 627.2=6507.7 thousand rubles

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

Table 5. Calculation of the direct payroll of pieceworkers

sewing workshop for 2009

Flow number, flow product name	Planned output per year A, units	Total cost per item	Direct payroll for pieceworkers
Men's shirt
Total for the workshop:

The total price is calculated by the formula:

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

Average tariff coefficient for streams;3.38

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

p sum \u003d 30 * 3.38 * 0.67 \u003d 67.94 rubles.

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

F PRODUCT \u003d 5880.5 + 537.6 + 1925.6 + 1668.7 \u003d 10012.4 thousand rubles.

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

D OSN \u003d S T + P R, (23.)

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

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

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

D OSN \u003d 641.9 + 1283.7 \u003d 1925.6 thousand rubles.

Table 6

Name of professions		Accepted number of workers	Time worker hourly rate CHTS POVR,	Number of hours worked per worker year T G, h	Direct payroll for time workers
1. Electrician
2. Brigadier
3. Cut Receivers
4. Finished product receivers
5. QCD controllers
6. Cleaning lady

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

T G \u003d D NOM T SM (24.)

TG\u003d 224 * 8 \u003d 1792 hours

2. Direct payroll of time workers, p., is calculated:

where is the number of temporary workers of the i-th category;

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

6*50*1792=537.6 thousand rubles

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

Table 7. The structure of the annual wage fund of production workers

pieceworkers, timers	Direct payment fund labor F PR,	Incentive payments S T		Average premium ETC		Total basic salary for the year	Compensation payments K		payroll fund per year F PRODUCTION
pieceworkers
time workers

3.2.2. Headcount and annual payroll

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

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

Specialty, rank	Scope of work heh*, arb.	Service rate,	Accepted number of workers		Hourly tariff rate,	Number of hours of work per year	Tariff Fund
			in 1 shift
electrician
Total for the workshop:

3.2.3. States and executive payroll,

specialists, employees and MOS

The staff list of managers, specialists and employees of the enterprise is compiled depending on the capacity of the workshop. In addition to salaries, the payroll fund for managers, specialists and MOS also includes additional payments to the tariff fund for night and evening work, for combining (substituting) positions and performing public and state duties.

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

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

Position	Number of staff units TOengineers	Monthly salary ABOUTCL, t.	Planned salary fund for the year
Foreman
Master technologist
Accountant

The payroll fund for managers, specialists, employees and MOS of the shop is calculated according to the formulas:

F itr \u003d 546.0 * (1 + 30/100) \u003d 709.8 thousand rubles.

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

K ITRi- number of staff units workers i positions;

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

Ф pl itr \u003d 546.0 * 3 * 12 \u003d 19656.0 thousand rubles.

The number of industrial and production personnel of the workshop:

To ppp \u003d 28 + 0 + 3 \u003d 31 people.

The total annual payroll of the workshop:

FZP PPP \u003d F PROIZ + F VSP + F ITR (30.)

FZP PPP \u003d 10012.4 + 709.8 \u003d 10722.2 rubles.

3.3. Average indicators for labor

Average annual wage per worker:

10012.4 /28=357.6 thousand rubles

Average monthly wage per worker:

10012.4 / (28 * 12) \u003d 29800 rubles

Average annual salary per worker:

10722.2 /31=345.9 thousand rubles

Average monthly wage per worker:

10722.2 / (31 * 12) \u003d 28800 rubles.

Labor productivity of one worker per year:

where B(FSO) is the production output by the workshop for the year, calculated at the actual cost of processing products.

28294.5/28= 1010.52 thousand rubles

Labor productivity of one worker per year:

43450.1/31=1401.6 thousand rubles

4. Summary of workshop equipment, investment

According to the summary of the equipment of the main stream, based on the current prices in the projected period and the characteristics of the repair complexity, in table 10 the book value of the sewing shop equipment is calculated in wholesale prices ():

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

m - number of equipment

Table 10. Summary of flow equipment, workshops

Name of equipment and vehicles, their class, brand	Quantity	Number of conditional units of repair complexity				Wholesale price
		mechanical part		electrical part		unity	all: group 7
		1 unit		1 unit
Universal
97-A class. "PShM"
51-A class. "PShM"
8332/3785 cl. "Textima"
8332/3605 class. "Textima"
8332/700 cl. "Textima
Special
8515/700 cl. "Juki"
416 cells "Juki"
25 cells "Promshveimash"
1095 class "Promshveimash"
5642/840 class. "Pfaff"
SU-1 PA-2EP-Legmash
Total by stream:
Total for the shop*:

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

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

The cost of equipment, unaccounted for vehicles and other inventory of the preparatory, cutting and other workshops is taken at a rate of 35% of the cost of the sewing workshop equipment:

C about pr \u003d 0.35 * 1600000 \u003d 560000 rubles.

Then the cost of the equipment of the enterprise is equal to:

C about \u003d 560000 + 1600000 \u003d 2160000 rubles.

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

10.0 * 6.8 * 28 \u003d 1904.0 thousand rubles

The cost of the remaining production workshops and facilities should be taken at the rate of 40% of the cost of the sewing workshop:

0.4 * 1904.0 \u003d 761.6 rubles.

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

C pr \u003d 1904.0 + 761.6 \u003d 2665.6 thousand rubles.

C LIFE \u003d 0.3 * 2665.6 \u003d 799.7 thousand rubles.

With zd \u003d 2665.6 + 799.7 \u003d 3465.2 thousand rubles.

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

1600.0 + 3465.2 \u003d 5065.2 thousand rub.

5. Determination of the cost and profitability of the product

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

For an enlarged calculation of the cost of annual output, the calculation of the main product is first carried out (tables 11 and 12), then a justification is given for the size of the profitability of products, as well as the level of wholesale and selling prices.

Standard cost estimate

Product - men's shirt

Upper fabric group cotton

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

The calculation of material costs is presented in table 11.

Table 11. Calculation of material costs

Name of material costs	Unit of measurement	Technical consumption rate		Wholesale price per unit of measurement, rub.	The amount of costs for the model, rub.
Main materials:
Upper fabric
Fabric and nonwovens for padding
Plank gasket
total fabric cost
Sewing threads:
cotton
Accessories:
Buttons
Underwires in the collar
Card insert. in a shirt
Card insert. rack
Rack plastic insert
Firm insert. rack
Butterfly liner
Plastic bag
Firm. fabric brand
Size label
Rigid+label
pins
Packaging box
Markdown of small-sized balances U mo
Transport and procurement costs R T-3
Total tangible spending W MAT

1. Undersized residues are taken into account according to the fabric of the top:

where - the cost of the top fabric in wholesale prices, rub.;

and B - the planned percentage of markdown of the remnants of the top fabric,%.

U mo \u003d 50 * 4 / 100 \u003d 2%

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

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

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

P T - 3 \u003d 106.5 * 0.9 / 100 \u003d 1%

Table 12 - Further calculation of the standard cost estimate for the main product

Number and name of the calculation article	Brief method for calculating the article	Calculation in conditions, rub.
		current flow	projected flow
Article 1. Cost of materials.
Article 2	The amount received from the sale of waste from the top C B and lining C P: C O TX \u003d C B + C P, where B is the percentage of inter-pattern lunges 4 (respectively, the fabric of the top and lining); H is the consumption rate of fabric per product, m 2; Q is the weight of 1 m 2 of fabric, kg; - price of 1 kg of waste.
Article 3 P, thousand rubles	P \u003d 95.4 * 86554 (d) P \u003d 100.7 * 86688 (p)

6. Calculation of economic efficiency

organizational and technical measures

Name of the event:

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

on the operation: Adjusting the finishing stitch along the edge of the cuff m/r 3

instead of 97 cells. "PShM"

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

Table 13 - Initial data for calculation

Let's calculate the total price for the manufacture of the product after the introduction of new equipment.

R sum \u003d 30 * 3.38 * 0.666 \u003d 67.53 rubles.

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

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

The cost of the product is reduced;

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

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

Consequently, the profit and profitability of the enterprise increases.

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

Indicators	Amount (million rubles)
1. Produced finished products for sale to the side
2. Services provided to third parties
3. The cost of semi-finished products sold to the side
4. The cost of the customer's materials received for processing
5. Cost of work in progress: - at the beginning of the year - at the end of the year
6. The cost of semi-finished products of own production: - at the beginning of the year - at the end of the year
7. Cost of a special tool for own needs: - at the beginning of the year - at the end of the year
8. Remains of finished products in warehouses: - at the beginning of the year - at the end of the year

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. In order to increase sales and improve financial performance, the company's specialists suggested mastering 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 deductions, fixed production assets by various methods, wear and tear coefficients. Calculation of the average annual cost of fixed production assets, coefficients of retirement, 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. The share of the 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, the 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, the average annual number of production workers - 10 people.

Define: the average annual cost of fixed production assets, the coefficients of retirement, renewal, growth; 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 ah 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 and materials are supplied for processing at the beginning of the 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 output and the increase in labor productivity, if, at the base level of output, 1,500 people would be required to complete the production program.

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, the average number of shop workers was 20 people. 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 the labor intensity of processing the part and production in comparison with the 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 attendance and payroll number of 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.

Content

Introduction

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

1.1. Description of the enterprise

1.2 Analysis of the main technical and economic indicators

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

2.1 Theoretical foundations of the analysis of the volume of manufactured products and ways to increase it

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

Conclusions and offers

Bibliographic list

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

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

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

An analysis of information on manufactured products is necessary to assess the activities of an enterprise. It will make it possible to more reasonably assess the implementation of the production program, contractual obligations in terms of the volume, range and timing of product sales, the implementation of the financial plan and profit (loss). Such an analysis will help to more correctly assess the state of settlements of the enterprise with the budget, suppliers, creditors, buyers, contractors.

The object of research in the work is the indicators of the output of the products of Altoir LLC, which specializes in the production of furniture.

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

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

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

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

3) analysis of the dynamics of output of LLC "Altoir";

4) identification of reserves for increasing the volume of manufactured products of the enterprise;

5) assessment of the work of the enterprise to use the opportunities to increase the volume of production.

Achievement of these tasks is carried out with the help of methods of economic analysis. In this work, we used both classical methods of analyzing economic activity and financial analysis and traditional methods of economic statistics.

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

performance indicators of Altoir LLC

1.1 Description of the enterprise

LLC "Altoir" was organized in 1995 from structural unit Yoshkar-Ola Mechanical Plant.

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

The legal address of the enterprise: Yoshkar-Ola, st. Sverdlov, 7.

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

Altoir LLC is legal entity and carries out its activities on the basis of the Charter and current legislation.

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

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

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

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

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

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

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

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

Annex 1 presents the organizational structure of production management of Altoir LLC. The nature of the links between different departments allows us to conclude that the organizational structure of enterprise management refers to a linear-functional type of management structure. Such an organizational structure of the enterprise is aimed primarily at establishing clear relationships between individual divisions, at the distribution of rights and responsibilities between them.

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

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

1.2 Analysis main technical and economic indicators

Indicators that make it possible to characterize in general economic process, are called the main economic indicators. They provide a quantitative and qualitative characteristic of the production process. Let us analyze the main indicators characterizing the activity of Altoir LLC for the period 2002-2004.

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

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

Table 1

Dynamics of the structure of fixed production assets in 2002

Asset groups	For the beginning of the year		Received		dropped out		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types
TOTAL	280200,5	100	122417,98	100	-	-	402618,5	100

table 2

Dynamics of the structure of fixed production assets in 2003

Asset groups	For the beginning of the year		Received		dropped out		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types
TOTAL	402618,5	100	89286,29	100	27808	100	464096,79	100

Table 3

Dynamics of the structure of fixed production assets in 2004

Asset groups	For the beginning of the year		Received		dropped out		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types of funds
TOTAL	464096,79	100	299975	100	-	-	764071,79	100

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

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

Machinery and equipment occupy the largest share of fixed assets received in 2003 – 49.9%. We also see the receipt of vehicles in the amount of 32,100 rubles. During this period, there was an insignificant disposal of fixed assets for a total of 27,808 rubles. In general, the increase in fixed assets in 2003 occurred from 402,618.5 rubles. up to 464,096.79 rubles.

In 2004, a significant inflow of fixed assets is also observed. At the same time, their disposal did not occur, just as in 2002. This year, the share of active fixed assets received was 71%. This is the largest figure for the analyzed period. The total inflow of fixed assets occurred at 299,975 rubles.

Table 4

Analysis of the dynamics of fixed assets in 2002

Table 5

Analysis of the dynamics of fixed assets in 2003

Table 6

Analysis of the dynamics of fixed assets in 2004

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

In 2003, the growth rate was much lower than in 2002, and practically all the renewal fell on the active part of fixed assets.

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

Of great importance is the analysis of the study of the movement and technical condition of fixed production assets. For this, the following indicators are calculated (Table 7). All these coefficients can be calculated both for all fixed assets and for individual components. Of greatest interest for the analysis of technical progress is the coefficient of renewal of tools - machinery and equipment.

Table 7

Indicators of the movement and condition of fixed production assets

Odds	2002		2003		2004
	fixed assets	Act. part	fixed assets		fixed assets
1. Refresh rate	0,3	0,12	0,2	0,13	0,39	0,39
2. Dropout rate	0	0	0,07	0,05	0	0
3. Medium update period	2,29	7,06	4,5	6,8	1,55	1,56
4. Growth rate	0,44	0,14	0,15	0,1	0,65	0,64
5. Wear factor
-for the beginning of the year	0,02	0,13	0,13	0,14	0,17	0,21
- at the end of the year	0,13	0,14	0,17	0,21	0,07	0,09
6. Acceptance ratio
-for the beginning of the year	0,98	0,87	0,87	0,86	0,83	0,79
- at the end of the year	0,87	0,86	0,83	0,79	0,93	0,91

The data in the table show that the coefficient of renewal of fixed production assets for 2002 was 0.3, and machinery and equipment - 0.12, that is, 30% of all fixed assets and 12% of machinery and equipment are new. This is a significant increase and this should affect the growth of labor productivity and increase output. We see practically similar figures in 2003 as well. 20% of all fixed assets and 13% of machinery and equipment are new. The renovation coefficient of 2004 is somewhat higher compared to previous years - 0.39 each for both fixed production assets and their active part.

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

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

Table 8

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

Indicators	2002	2003	Deviation		2004	Rejection 2004/2003
			Abs.	Rel.		Abs.	Rel.
Annual volume production, thousand rubles	7888,5	13353,7	5465,2	1,69	20945,5	7591,8	1,57
Profit from the sale of products, thousand rubles.	623,8	700,4	76,6	1,23	1352,1	651,7	1,93
OPF cost for beginning of the year, thousand rubles	280,2	402,62	122,42	1,44	464,1	61,48	1,15
The average annual cost of the OPF, thousand rubles.	341,41	433,36	91,95	1,27	614,08	180,72	1,42
Return on equity,%	183	162	-21	0,89	211	49	1,30
Capital productivity of OPF, rub./r.	23,11	30,81	7,7	1,33	34,11	3,3	1,11
Capital intensity of OPF, rub./r.	0,04	0,032	-0,008	0,80	0,029	-0,003	0,91

The most generalizing indicator of the effectiveness of the use of fixed assets is the return on capital. Its level decreases by 11% in 2003, and significantly (above the level of 2002) increases in 2004 by 30% compared to 2003.

The rate of return on assets characterizes the productivity of fixed assets, output per unit of fixed assets. The data in Table 8 show that the return on assets in 2004 increased compared to 2002 by 11 rubles/ruble. Capital intensity, which characterizes the cost of fixed production assets per unit cost of output, decreased accordingly. These changes characterize the increase in the efficiency of the use of fixed assets at the enterprise.

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

Analysis of the structure of the average number of employees of Altoir LLC is given in Table. nine.

Table 9

Analysis of the structure of employees

In the structure of employees, a large share falls on the workers. In 2002, 70% of employees are workers. In 2003 the proportion of workers is practically the same. By 2004, the share of employees had dropped to 25% (respectively, the share of workers was 75%). In general, the number of employees increased by 5.4% in 2003 and by 2% in 2004.

Table 10

Initial data for calculation

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

Table 11

Analysis of the movement of the workforce of the enterprise

The turnover of the labor force occurred mainly due to the hiring and dismissal of workers. The turnover rate at this enterprise in 2002 was 33%, in 2003 it was already 114%, in 2004 - 115%. This is a large enough value that can adversely affect the activities of the enterprise. However, in 2002 the value of the turnover ratio on admission in 2002 was two times higher than the turnover ratio on disposal. But the negative trend in 2003 increased and the value of the turnover ratio on disposal began to exceed the turnover ratio on admission. In 2004, the disposal turnover was 0.02 less than the acquisition turnover.

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

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

Table 12

Labor productivity indicators at Altoir LLC

Indicator	2002	2003	Off	2004	Off
1. Volume of production, t.rub	7888,5	13353,7	5465,2	20945,5	7591,8
2. The average number of PPP:	93	98	5	100	2
2.1 managers and engineers	28	30	2	25	-5
2.2 workers (CR)	65	68	3	75	7
3.Udel. weight of workers in the total number of PPP (UD),%	69,9	69,38	-0,52	75	5,62
4. Days worked by one worker per year (D)	220	225	5	232	7
5. Wed. working day (P), hour	7,8	7,9	0,1	7,91	0,01
6. Worked by one worker hours per year	1716	1777,5	61,5	1835,12	57,62
7. Average annual output, thousand rubles.
one worker (GV)	84,8	136,26	51,46	209,455	73,195
one worker (HW*)	121,4	196,37	74,97	279,273	82,903
8. Average daily output of a worker, thousand rubles. (DV)	0,55	0,8726	0,32	1,204	0,3314
9. Average hourly output of a worker, thousand rubles. (CV)	0,07	0,1105	0,04	0,1522	0,0417

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

An indicator characterizing the level of remuneration is the average wage. Its changes affect the expenditure of the wage fund, the cost of production. The value of the average wage, as a rule, depends on productivity. In principle, the growth of labor productivity is the main source of the increase in the average wage. Let's consider the dynamics of the average salary at Altoir LLC (Table 13).

Table 13

Dynamics of the average salary for Altoir LLC

Indicator	2002	2003	Off	2004	Off
1. Average headcount, pers.	93	98	5	100	2
workers	65	68	2	75	7
employees	28	30	3	25	-5
2. Average salary per year, rub.	46761,4	58084,7	11323,3	68120,0	10035,3
workers, rub.	34518,0	45697,5	11179,5	57443,2	11745,7
employees, rub.	58683,6	70866,7	12183,1	85717,4	14850,7
3. Worked out for a year by one worker:
days	220	225	5	232	7
hours	1716	1778	62	1835	57
4. Average salary of workers, rub.	156,9	203,1	46,2	247,6	44,5
5. Average salary per hour of workers, rub.	20,1	25,7	5,6	31,3	5,6

From the data in the table it can be seen that the average salary increased from 46,761.4 rubles. in 2002 to 58084.7 rubles. in 2003, that is, the increase amounted to 11,323.3 rubles. By 2004 wages had already increased by 10,035.3 rubles. and amounted to 68120 rubles.

But these are only average figures: one can see the contrast between salary workers and employees. The average salary of workers in 2002 was 34,518 rubles. per year, while employees - 58684 rubles. (i.e., the difference is 24,166 rubles). By 2004, this difference amounted to 28,274 rubles. Thus, it is understandable why the company has such a high turnover among workers. The management needs to radically change the policy in the field of remuneration, otherwise this situation will persist, and possibly worsen.

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

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

Table 14

Assessment of working capital turnover

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

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

1.3 Financial condition and financial performance

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

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

The liability reflects the decisions of the enterprise on the choice of sources of financing (Table 15).

Table 15

Sources of capital formation and its structure

Indicators	2002		2003		2004
	per year, thousand rubles	structure, %	per year, thousand rubles	structure, %	per year, thousand rubles	structure, %
capital, total	2364	100	2911	100	3654	100
Equity	518	21,9	888	30,5	1467	40,15
including
Authorized capital	25	1,06	25	0,86	25	0,68
Extra capital
Borrowed capital	1846	78,1	2023	69,5	2187	59,85
Long-term loans	-	-	-	-	-	-
Short-term liabilities	-	-	-	-	-	-
Short-term bank loans	-	-	215	7,39	-	-
Accounts payable	1846	78,1	1808	62,11	2187	59,85
including:
- suppliers and contractors	1117	47,25	1327	45,59	681	18,64
- payroll	4	0,17	13	0,45	42	1,15
- social security authorities	177	7,49	63	2,16	110	3,01
- budget	548	2318	405	13,91	475	21,72
- advances received	-	-	-	-	383	10,48
- other creditors	-	-	-	-	496	13,57

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

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

Accounts payable decreased by 38 thousand rubles by 2003, but short-term bank loans equal to 215 thousand rubles appeared. By 2004, the debt to creditors amounted to 2187 thousand rubles, i.e. there was an increase in comparison with 2003 by 379 thousand rubles. In general, borrowed capital increased by the end of 2004 by 164 thousand rubles. The debt to suppliers and contractors has significantly decreased: from 1327 thousand rubles. up to 681 thousand rubles. (i.e. almost twice).

Analysis of the placement of capital of Altoir LLC and its structure are presented in Table. 16.

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

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

Table 16

Analysis of the placement of capital of Altoir LLC and its structure

Indicators	2002		2003		2004
	Amount, thousand rubles	Structure, %	Amount, thousand rubles	Structure, %	Amount, thousand rubles	Structure,
ASSETS	2364,3	100	2911	100	3654	100
1. Non-current assets	262,6	11,1	350	12,0	919	25,15
-Intangible assets	–	–	–	–	–
-Fixed assets	262,6	11,1	350	12,0	919	25,15
2. Current assets	2101,7	88,9	2561	88	2735	74,85
Stocks	2064,4	87,3	1149	39,5	769	21,05
including
raw materials	518,3	21,9	515	17,7	331	9,08
finished products	253,6	10,7	634	21,8	438	11,99
costs in work in progress	48	2,03	-	-	-	-
goods shipped	1292,4	54,7	-	-	-	-
VAT on purchased assets	16,8	0,7	19	0,7	23	0,63
Accounts receivable (after 12 months)	20	0,85	–	–	–	–
Accounts receivable (within 12 months)	-	-	1353	46,5	1581	43,27
including
buyers and customers	-	-	1353	46,5	1383	37,85
bills receivable
advances issued	-	-	-	-	191	5,23
other debtors	-	-	-	-	7	0,19
Cash	558	23,6	40	1,37	362	9,91

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

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

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

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

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

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

Table 17

Dynamics of solvency indicators

As can be seen from Table. 17 at the end of 2002 the absolute liquidity ratio was above the norm, but at the end of 2003 it was significantly below the normative value. This means that at the end of 2003 the enterprise experienced a shortage of all kinds of sources, was not able to meet the requirements of creditors, had debts to the budget and off-budget funds, as well as to its employees. By the end of 2004, the indicator under consideration increased by 0.15 compared to 2003 and amounted to 0.17. Thus, it fits within the normative value of the absolute liquidity ratio (0.1-0.2), but only by 0.07.

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

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

Estimation of the liquidity of the balance sheet is presented in table. eighteen.

Table 18

Dynamics of balance sheet liquidity indicators

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

The calculated absolute liquidity ratio in 2003 became significantly lower than the normative value. (its value is recognized as sufficient if it is higher than 0.25-0.30; i.e., if an enterprise can currently repay 25-30% of all its debts, its solvency is considered normal). At the same enterprise, the absolute liquidity ratio in 2002 was 0.3, which is normal, and in 2003 it was 0.02, which indicates a low level of its liquidity. In 2004, this indicator slightly increased, but, not reaching the standard value, it became equal to 0.17.

The current liquidity ratio was 1.13 at the end of 2002, but at the end of 2003 its value slightly increased - up to 1.27, i.e. by 0.14. In 2004 this ratio was 1.24. The standard value of this indicator is in the range of 1.0-2.0. The quick liquidity ratio is within the normative value (not less than 0.7-0.8). However, by the end of 2003 it decreased from 1.03 to 0.7, and by the end of 2004 it increased again to 0.89. In general, the liquidity of the balance sheet is low due to the insufficiency of the most liquid assets to cover term liabilities. Such current liquidity of the enterprise is insufficient, although the amount is offset by prospective liquidity.

Financial stability or financial independence implies such financial conditions that ensure the independence of the enterprise from external sources of financing and various factors of external influence. The enterprise must have a reserve of sources of own funds, which characterizes the margin of financial strength of the enterprise. It comes from the fact that his own funds exceed borrowed.

Analysis financial stability enterprises are presented in table. 19.

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

Table 19

Assessment of financial stability of Altoir LLC

Indicators	Calculation formula	Norm	Meaning
Financial independence	= UK/Capital	>0,6	0,22	0,31	0,4
Financial dependencies	= ZK/Capital	<0,4	0,78	0,69	0,6
The ratio of own and borrowed funds (financial risk)	= ZK/SK	<1	3,56	2,28	1,5
Agility factor	= SOC/Capital	>0,5	0,89	0,88	0,74
coefficient of real cost of production assets	=OS+MOA/IP	>0,5	0,98	0,52	0,76

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

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

Table 20

Dynamics of financial results of Altoir LLC

Indicators	2002	2003	Deviation		2004	Deviation
	Amount, rub.	Amount, rub.	Absol.	Relative	Amount, rub.	Absol.	Relative
1. Sales proceeds	6230,6	12217,0	5986,4	196,08	18900,1	6683,1	154,70
2. Cost of sales	5606,8	11516,6	5909,8	205,40	17548	6031,4	152,37
3. Gross profit	623,8	700,4	76,6	112,28	1352,1	651,7	193,05
4. Selling expenses	–	–	–	–	–	–	–
5. Profit from sales	623,8	700,4	76,6	112,28	1352,1	651,7	193,05
6.Operating income and expenses	56,8	114,8	58	202,11	–	–	–
-operating income	–	–	–	–	–	–	–
-operating expenses	56,8	114,8	58	202,11	–	–	–
7. Non-operating income and expenses	124,1	224,6	100,5	180,98	153	-71,6	68,12
- non-realistic income	-	-	-	–	–	–	–
- non-realistic expenses	124,1	224,6	100,5	180,98	153	-71,6	68,12
8. Balance sheet profit	442,9	361,0	-81,9	81,51	1199,1	838,1	332,16
9. Income tax and similar. payments (penalties)	98,7	80,7	-18	81,76	284	203,3	351,92
10. Distracted funds (dividends)	–	–	–	–	–	–	–
11. Extraordinary income and expenses	–	–	–	–	–	–	–
- extraordinary income	–	–	–	–	–	–	–
- extraordinary expenses	–	–	–	–	–	–	–
12. Retained earnings	344,2	280,3	-63,9	81,44	915,1	634,8	326,47

Table 20 shows that in 2003, as compared to 2002, sales proceeds increased by 5,986.4 thousand rubles. The profit from sales also increased - by 76.6 thousand rubles, which, on the one hand, positively characterizes the financial activity of the enterprise. However, the balance sheet profit decreased by 81.9 thousand rubles, and all of it was received through the sale of the main products. Accordingly, the net (retained) profit also decreased - by 63.9 thousand rubles.

In 2004, we observe a decrease in non-operating expenses by 71.6 thousand rubles. compared to 2003. Other indicators are increasing. As a result, the balance sheet profit amounted to 1,199.1 thousand rubles. The profit remaining at the disposal of the enterprise is 915.1 thousand rubles. Compared to 2002, this figure is 570.9 thousand rubles. more, and in comparison with 2003 by 634.8 thousand rubles. In relative terms, both net and book profit increased in 2004 compared to 2003 by more than three times: 326.47% and 332.16%, respectively.

For the analysis of efficiency of economic activity of the enterprise use indicators of profitability. Profitability indicators characterize the efficiency of the enterprise as a whole, profitability various directions activities, cost recovery, etc. They reflect the final results of management more fully than profit, because their value shows the ratio of the effect to the available or used resources.

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

Table 21

Indicators of economic activity efficiency of Altoir LLC

Indicators	2002	2003	Deviation	2004	Deviation
Profit from sales,	623,8	700,4	76,6	1352,1	651,7
Balance sheet profit, thousand rubles	442,9	361,0	-81,9	1199,1	838,1
Sales proceeds, thousand rubles	6230,6	12217,0	5986,4	18900,1	6683,1
Production cost, thousand rubles	5606,8	11516,6	5909,8	17548	6034,1
The cost of OPF, thousand rubles	263	350	87	919	569
Profitability of production, %	7,9	3,13	-4,77	6,83	5,7
OPF profitability, %	168,4	103,1	-65,3	130,5	27,4
Return on sales, %	10,01	5,7	-4,31	7,15	1,45

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

The efficiency index of fixed assets is at a fairly high level: in 2004 it was 130.5%, in 2003 it was 103.1%, and in 2002 it was the highest at 168.4%.

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

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

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

Let us calculate the value of this indicator according to table 25.

The coefficient of rhythm according to the data of 2003 and 2004 will be equal to:

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

That is, we can conclude about the relatively rhythmic work of the enterprise. This characterizes the enterprise on the positive side, because. speaks of the timeliness of production; All orders and applications are completed on time.

Table 25

Rhythm of output by quarters

Quarter	Output, thousand rubles			Specific weight of products, %
	2002	2003	2004	2003	2004
First	2010,3	3521,3	5387,6	26,4	25,7
Second	1920,1	3120,8	5230,4	23,4	25
The third	1720,6	3230,5	5169,1	24,2	24,7
Fourth	2237,5	3481,1	5158,4	26	24,6
Total for the year	7888,5	13353,7	20945,5	100	100

Kv \u003d (Ö[(25.7-26.4) 2 + (25-23.4) 2 + (24.7-24.2) 2 + (24.6-26) 2] / 4) / 25 =

1,315/25 = 0,0526.

From the result obtained, we can conclude that the output of products by quarters deviates by an average of 5.26%. This is a perfectly acceptable value.

The data of the analysis of fixed assets indicate that both in 2003 and in 2004 the value of the fixed production assets of Altoir LLC increased significantly. In general, the increase in fixed assets in 2004 occurred from 464,096.8 thousand rubles. up to 764,071.8 thousand rubles.

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

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

Held economic analysis activities of Altoir LLC comprehensively showed the current state of the enterprise's activities and made it possible to evaluate the results of activities with the determination of external and internal causes that influenced these results.

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

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

From the analysis of manufactured products, we saw that the volume of both manufactured and sold products increased significantly during 2002-2004. So, in 2002, the volume of production amounted to 7888.5 thousand rubles, and already in 2004 this figure was at the level of 20945.5 thousand rubles. The same growth rate is observed in relation to the sold products: in comparison with 2002, in 2004 the sold products increased by 12,670 thousand rubles. and amounted to 18900 thousand rubles.

It is also advisable to analyze the "weak" characteristics of products and propose measures for the implementation of internal reserves to increase the output and competitiveness of the company's products.

The range of manufactured products is constantly being modernized and updated.

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

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

21. Economics of the enterprise: Textbook for universities / Ed. .Ya.Gorfinkel, V.A.Shvandar. - M.: UNITI-DANA, 2003. - 718s.

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 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 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:

(3)

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:

(4)

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. The total amount of fixed costs is 3,000 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:

(6)

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.

	Cost elements	thousand roubles.
	Material costs (minus the cost of returnable waste)
	Including:
	raw materials
	natural raw materials
	Labor costs
	Deductions for social needs
	Including:
	for social insurance
	to the pension fund
	insurance rate
	for health insurance
	Depreciation of fixed assets
	Other costs
	Total cost 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:

(7)

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:

(8)

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 the financial condition of the enterprise.

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 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:

(15)

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:

(17)

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 production assets, when the specific value of depreciation per unit of output is reduced. Savings are calculated according to the formula.

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. - the average cost of a 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

Cost of annual issue
Material costs
norm in production stocks, days
stock rate of finished goods
duration of the production cycle
The standard of the need for industrial stocks
Normtaiv at WIP
Standard in the balance of finished products
General working capital ratio	30855,56

Problem 25

In the reporting period, the company's working capital amounted to 50 thousand rubles, the volume of products sold - 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 planned 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

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

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 products.

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:

	Output, thousand rubles
		actually

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.

Indicator	1 quarter (actual)			II quarter (plan.)
1. The volume of products sold, thousand rubles.
2. Balances of working capital, thousand rubles,

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:

Indicator	Company
	small	large
2. Capital intensity, rub.
5. Profit, million rubles

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.

Indicator	Company
1. Volume of production, million rubles
2. Capital intensity, rub.
3. Funds of circulation, million rubles
4. Working capital, million rubles
5. Profit, million rubles

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.

Indicator	Amount, rub.
1. Released products for sale to the side
2. Other products for sale on the side
3. The cost of work performed on the side
4. The cost of semi-finished products for sale
5. The cost of tools of own production
6. The cost of semi-finished products of own production:
at the beginning of the period
at the end of the period
7. Cost of work in progress:
at the beginning of the period
at the end of the period
8. Remains of finished products in the warehouse:
at the beginning of the period
at the end of the period

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:

Indicator	Amount, thousand rubles
1. Ready-to-sell products
2. The rest of the GP in the warehouse:
at the beginning of the period
at the end of the period
3. Work in progress:
at the beginning of the period
at the end of the period
4. Services provided to third parties
5. Semi-finished products for own needs

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 in the amount of 12,500 thousand rubles, the balance of work in progress decreased by 92 thousand rubles, the work performed industrial character amount 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

Indicator	Quantity, pcs.	Price per unit, thousand rubles	Amount, thousand rubles
1. Finished products: A
2. Services to other organizations
3.Remains of finished products:
for the beginning of the year
at the end of the year
4. Remains of work in progress
for the beginning of the year
at the end of the year

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

Product type	Unit price, rub.	Issue volume, pcs.
Product A
Spare parts

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 products, if the utilization rate of materials is 0.88, material is supplied 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.

Indicator	Company
1. Volume of production, million rubles
2. Capital intensity, rub.
3. Funds of circulation, million rubles
4. Working capital, million rubles
5. Profit, million rubles

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 distribution 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 security 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 provision 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

Establish 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 of working capital in the reporting period was 4 rev, and the planned coefficient of fixing working capital - 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.