And product accounting has always been the focus of attention of managers, accountants, financiers and other specialists who are involved in Commercial products- These are goods produced by an enterprise that are in warehouses and ready to be sent to the consumer. It is recorded both in kind and in monetary terms. At the same time, the volume of commercial products also includes semi-finished products, which are also supplied to the market.

If we take a car production plant as an example, then it is obvious to everyone that its commercial output consists of cars. These machines can be of different brands. In turn, each brand has several configuration options. For example, the entire line of models is equipped with a heating device. The buyer, according to his needs, can choose a car equipped with a radio and navigator. In the same way, the interior of a car can be lined with materials of different costs.

From the above examples it is clear that different materials and components are used to produce a car. Of course, the radios are purchased from a third-party supplier. Some radio factory in Russia or abroad is engaged in the production of these complex products. Thus, we can conclude that his commercial products serve as components for a car. It is not difficult to guess that the share and cost of such component elements is significant.

To understand one subtlety in the system of economic indicators, you need to know that when analyzing and calculating the results of an enterprise’s activities for a certain period, indicators such as gross and marketable output are used. For some reason, these indicators seem the same to many students and young economists. Although in essence they have fundamental differences. For managers who are involved, they carry completely different information, which, in turn, serves as the basis for making management decisions.

At the automobile plant, which is taken as an example, a situation can quite realistically arise where the mentioned radio tape recorders are purchased with large products - finished cars - being consistently sold to consumers. At the same time, cars are purchased without these same radios. This can happen by various reasons. One of which is their outdated design. All leading companies offer their cars equipped with optical disc players. And in our example, radio tape recorders from yesterday that play only magnetic tape on cassettes.

And it turns out that components purchased for future use will be a useless load collecting dust in the warehouse. First of all, this fact characterizes the low professional level of logistics specialists. Of course, one should not blame them for the purchasing decision large quantity these same components. Most likely, the counterparties offered very profitable terms. And the radios were purchased at a price significantly lower than the market price. Now, having been in the warehouse for a long time, their presence increases the gross output.

It must be said that such an indicator is formed using a simple formula. Gross output is marketable products plus inventories in warehouses. And to this is added the volume of work in progress. When chief specialists analyze the results of an enterprise's activities for a reporting period - this could be a quarter or a year - they necessarily pay attention to the structure of gross output. Inventories of components that are not used in the main production must be kept to a minimum. How this is done is a separate topic.

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1. Determine the volume of commodity, gross and sold productstions based on the following data

Indicators amount, million rubles.

1. Products released for external sales 52.0

2. Other products for external sales 6.0

3. Cost of work performed externally 1.6

4. Cost of semi-finished products for external sales 2.8

5. Cost of fixed assets of own production 2.0

6. Cost of work in progress

At the beginning of the period 0.4

At the end of the period 0.9

7. Remains of finished products in warehouses

At the beginning of the period 1.0

At the end of the period 1.1

Cost measures of production volume are general in nature and are universal when all sections of the enterprise plan are interconnected. They measure marketable, gross and sold output.

The volume of commercial products is determined by the formula

Tp = Tg + Tk + Ti + F,

where Tg is the cost of finished products (services, works) intended for external sales,

Tk - the cost of finished products for the needs of capital construction and non-industrial economy of your enterprise,

Ti - the cost of semi-finished products of its production and auxiliary and subsidiary farms intended for external sales;

F is the cost of fixed assets of own production.

The volume of gross output includes the total volume of work scheduled for execution or completed regardless of the location of the consumer and the degree of product readiness

Vp = Tp - Nng + Nkg,

where Nng and Nkg are the value of work in progress at the end and beginning of the period, respectively.

Вп = 56.8-0.4+0.9;

The volume of products sold is one of the main indicators by which the results of the production and economic activities of an enterprise are assessed

Rp = Ong + Tp - Okg,

where Ong and Okg are the balances of unsold products at the beginning and end of the period, respectively.

Рп = 1+56.8-1.1;

2. Based on initial datadefine

1. average annual cost of fixed production assets and their value at the end of the year;

2. cost indicators of the use of fixed production assets (capital productivity, capital intensity, capital-labor ratio).

3. indicators of renewal and disposal of fixed production assets.

1. To determine the average annual cost of fixed production assets, it is necessary to use the formula for the average chronological

The balance of fixed assets at full cost is compiled as follows

Fkg = Fng + Fvv - Fvyb,

where Fng, Fkg - the total cost of fixed assets as of the beginning and end of the year, respectively;

Fvv - the cost of the fixed assets put into operation;

Fvyb - the cost of retiring fixed assets.

Fkg = 3600 + (405+560+720+125) - (62+41+28+32);

Ф = [(3600+5247)/ 2+405+560+720+125]/12;

2. General indicators of the use of fixed assets are capital productivity, capital intensity, capital-labor ratio.

Capital productivity is an indicator of production output per 1 ruble. the value of fixed assets is defined as the ratio of the volume of output to the cost of fixed assets for a comparable period of time (month, year):

Fo = Tp /DF [rub./rub.],

where Tp is the volume of marketable products produced per year in value terms;

D F is the average annual cost of open pension fund.

Fo = 3210/ 0.4;

Fo = 8025 rub.

Capital intensity - the reciprocal of capital productivity, shows the share of the cost of fixed assets per each ruble of output:

Fe = 1 / Fo =D F/ Tp [rub./rub.]

Fe = 0.4/3210;

The capital-labor ratio is defined as the ratio of the cost of fixed assets to the number of workers at the enterprise (Npp):

Fv = D F /D H [rub./person],

where D H - average number workers, people

3. There is the following relationship between capital productivity, capital-labor ratio and labor productivity:

Ptr = Fo * Fv

The dynamics of the OPF is determined using the coefficients

Updates

Kob = D Fvv / Fkg;

Disposals

Kvyb = D Fvyb / Fng

Cob = 1810/5247;

Kvyb = 163/3600;

Kvyb = 0.045.

3. Based on initial data on the activities of the enterprise in the current and changingof the planned year, determine

gross output production turnover

1) Turnover and load ratio working capital, time of one revolution in days in the current year.

2) The turnover ratio and loading of working capital and their value in the planning year.

3) Conditional release of working capital as a result of reducing the duration of one turnover of working capital.

4) Increase in marketable products as a result of accelerated turnover of working capital.

Volume of commercial products, thousand rubles. 3700

Average annual working capital balances, thousand rubles. 290

Planned reduction in time per revolution, 3 days

1. To ensure production of products, along with fixed production assets, an optimal amount of working capital is necessary. The effective use of working capital of an enterprise is characterized by three main indicators: turnover ratio; the load factor of working capital in circulation and the duration of one revolution in days.

The working capital turnover ratio (Ko) shows how many turnovers the working capital made during the corresponding period (quarter, half-year, year). It is determined by the formula:

Ko= Tp /D O,

where Tp is the volume of marketable (sold, gross) products produced during the reporting period in value terms;

D O - average balance of working capital for the reporting period.

Ko = 3700/290;

The duration of one turnover in days (Kd) shows how long it takes for the company to return its working capital in the form of revenue from the sale of marketable products. It is determined by the formula:

Kd=D / Ko or Kd=D*(D O / Tp)

where D is the number of days in the reporting period (90,180,360).

Kd = 360/12.76;

An important indicator effective use working capital is also the load factor of funds in circulation (Kz).

It characterizes the amount of working capital advanced for 1 ruble. revenue from sales of commercial products. The utilization rate of funds in circulation is determined by the following formula:

Kz = 1/ Ko or Kz = D O / Tp.

2. Kd1 = 357/12.76;

3. The conditional release of working capital from circulation due to their better use is determined by the formula:

D O = Tp1 / D (Kd1 - Kd0)

D O = 3560 / 360 (28.2 - 27.1);

4. Determine the total percentage of cost reduction and the resulting cost savings in the plannedperiod compared to the current

Increase in labor productivity, % 8.5

Average increase wages, % 5,0

Increase in production volume, % 15.0

Reduction in planned material consumption at a constant price, % 5.0

Cost in the reporting period, thousand rubles. 400

The share of materials in the cost of production is 0.6; salary with deductions - 20%.

To determine changes in the value of production costs in the planning period due to the influence of various factors, the following formulas can be used:

a) change in the value of production costs from changes in labor productivity (D IСpt):

D IСpt = (1 - Iзп / Iпт) dphot,

where Iзп is the average wage index;

Ipt - index of labor productivity (output);

dphot - the share of wages with contributions for social needs in the cost of production;

D IСpt = (1 - 5/8.5)*20;

D IСpt = 8%.

b) change in the value of the cost of production from a change in production volume (D IСq):

D IСv = (1 - Iуп / Iq) dуп,

where Iуп - index of semi-fixed expenses;

Iq - production volume index;

dпп - the share of semi-fixed costs in the cost of production;

D IСv = (1 - 5/15)*0.6,

c) change in the value of production costs from changes in norms and prices for material resources (D Sn.ts):

D ISN.ts = (1 - In * Its) dm,

where Iн is the index of standards for material resources;

Ic - price index for material resources;

dm is the share of material resources in the cost of production.

D ISN.ts = (1 - 5*1)*0.6;

D ISN.ts = -2.4%.

The total change in the cost of production in the planning period will be (D ITot):

D ITot = D IСpt + D IСq -D IСн.ts

D ITotal = 8% + 0.4% - 2.4%;

D ITotal = 6%.

6% = 24 - the resulting cost savings in the planning period,

400 - 24 = 376 - cost price in the planning period.

Bibliography

1. Zaitsev N.L. Economics of an industrial enterprise, Workshop: Textbook. allowance. - M.: INFRA-M, 2003.

2. Zhideleva V.V., Kaptein Yu.N. Enterprise economy: Tutorial; 2nd ed., revised. And additional - M.: INFRA-M, 2004.

3. Enterprise economics: Tests, tasks, situations. Textbook manual for universities / Ed. V.A. Shvandara. - 3rd ed. reworked and additional - M.: UNITY - DANA, 2004.

4. Economic analysis/ Ed. L.T. Gilyarovsky - M.: UNITI, 2005.

5. Economics of the company. Textbook allowance / Ed. prof. O.I. Volkova, V.K. Sklyarenko - M.: INFRA-M, 2003.

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Instructions

Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in kind or monetary terms.

All necessary information for analysis is taken from standard accounting statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), data accounting reflected in the accounts 40 “Issue products", 43 "Finished Products", 45 "Shipped Products" and 90 "Sales". You can also use regular statistical reporting (for example, form No. 1-p “Report on products industrial enterprise").

Volume of sales products in physical terms is calculated as the sum of units of all shipped and paid products for all periods included in the reporting period. Natural indicators are pieces, kilograms, packages, tons, meters, etc.

Volume of sales products in monetary terms (or value) is determined by the selling price of the product, including value added tax. The measuring units here are rubles (dollars, euros, etc.). Simply put, products sold in monetary terms are the enterprises received for goods shipped to it.

Also the volume of sales products can be determined on the basis of commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in the warehouse. In this case, the volume of sales products can be calculated as the difference between marketable products and the balance in the warehouse for a specified period.

It should be remembered that only those products are considered sold for which payment has been received to the company’s bank account (or to the cash register). Therefore, the calculation does not include products transferred to the buyer but not yet paid for.

Sources:

• volume of product sales

Determining the volume of produced or sold products is one of the fundamental operations that every economist should be able to do. That is why in economic and financial educational institutions so common are problems in which you need to find the volume products.

Instructions

Most often, under the expression “volume products» volume produced or sold by the enterprise products for a certain time. It can be expressed in quantitative and monetary terms. To find the volume products in monetary terms, multiply its quantity by the unit price. The calculation becomes somewhat more complicated if the products are not homogeneous, and the price, accordingly, varies depending on the batch. In this case, find the volume of each batch separately and add up the results.

Quite often there is a need for volume products in the so-called. Comparable prices are prices either for a particular year or for a particular year. specific date. They can be clearly known and recorded, or the corresponding coefficients can be found, for example, through the level. In the case where you need to find the volume products at comparable prices, the quantity produced should be multiplied products to prices of a certain year, or adjust the volume products at current prices for the necessary .

There are also common situations when you need to find the volume products implemented within a certain period, for example, a quarter, six months or a year. In this case, as a rule, the residues are known products at the beginning and end of a given period. To find the volume products within a certain period of time, to the volume products produced during a given period, for example, a year, add the existing balances products on beginning of the year and subtract the remainder products in warehouses at the end of the year.

The correct calculation of the volume of production ensures rational planning of the work of any production, as well as sales and supply services. In addition, this procedure helps to objectively assess the capacity of an enterprise/organization in physical terms and in monetary terms.

You will need

• - financial statements.

Instructions

Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the time of its end. To carry out this operation, borrow indicators from the accounting statistical reporting, which is compiled by an organization or enterprise for the statistics committee of the region where it is located.

Find the volume of finished products in natural. It is not difficult to standardize such a calculation process. To do this, add up such quantities as finished products released, the number of their outgoing balances, the number of finished products sold and the number of finished products left at the beginning of the reporting period.

Since the above calculation is relative, to obtain a more accurate and correct value, add the difference calculated above to the revenue from the sale of manufactured products total amount production for the reporting period and the balance of manufactured products.

note

The rationality of drawing up a plan for its sales through the existing distribution network, as well as the correctness of expanding this network, depends on the correctness of calculating the volume of finished products in monetary terms.

Helpful advice

The dynamics of changes in the volume of production are monitored according to the growth/decrease graph of the revenue of an enterprise or organization during the reporting period. This schedule is built on the basis of the data specified in Form No. 2 of the financial statements. Information is taken for two reporting years or a longer period.

Sources:

• Analysis of production volume and product sales
• determine production volume

Volume of sales products– perhaps the main indicator of the efficiency of an enterprise. The sales forecast for the next period depends on it, and on it, in turn, the required production volume. Analysis of this indicator allows you to assess the degree of implementation of the plan, the dynamics of sales growth (realization) and timely identify weak sides and reserves to increase output and sales products.

You will need

• Accounting statements of the enterprise

Instructions

Volume of sales products calculated in natural or value (monetary) terms. All necessary information for analysis can be taken from the accounting or statistical reports of the enterprise.

Products sold in physical terms are how many pieces of parts the workshop smelted, how many meters of curtains the garment factory sewed, or how many square meters built housing. The main difficulty in calculating the volume of sales products in physical terms lies in a heterogeneous assortment.

Indeed, if a plant produces only one type products, calculation of the volume of sales products comes down to counting the units sold in each period. It is much more difficult if the enterprise produces a wide variety of products. In this case, the calculation of the volume of sales is used products in conditionally natural terms.

Calculation in conditionally natural terms is used to generalize different types of production products. For example, a bottling plant may produce mineral water, lemonade, iced tea, and each type of drink - in plastic and tin cans, different volumes, etc. Then a certain conditional indicator is introduced, for example, a 0.5 liter bottle of water. All other drinks are measured in terms of this standard bottle.

Volume of sales products can also be calculated in value (or monetary) terms. Products sold in value terms is the total volume products, shipped to customers and paid in full.

After calculating the volume of sales products it is necessary to compare it with planned indicators, as well as with the volume of production products. This analysis will allow you to competently plan the need for resources and production rates products and predict future sales rates.

Sources:

• natural sales volume

In a computer science course, visual, textual, graphical and other types of information are presented in binary code. This is “machine language” - a sequence of zeros and ones. Information volume allows you to compare the amount of binary information included in different media. As an example, you can consider how the volumes of text and graphics are calculated.

Instructions

To calculate the information volume of the text from which , determine the initial data. You should know the number of pages in the book, the average number of lines of text on each page, and the number of whitespace characters in each line of text. Let the book contain 150 pages, 40 lines per page, 60 characters per line.

Find the number of characters in the book: multiply the data from the first step. 150 pages * 40 lines * 60 characters = 360 thousand characters in the book.

To find the information volume of a graphic, also determine the initial data. Let a 10x10 cm image be obtained using a scanner. You need to know the resolution of the device - for example, 600 dpi - and depth. The last one, also for example, you can take 32 bits.

Calculate the total number of points that make up the image. 2360 * 2360 = 5569600 pieces.

Target– mastering practical skills in calculating production volumes.

1) Theoretical background

2) Solving the problem

3) Individual work according to options

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

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

Working capital is part of the production capital that is one-time involved in production process and transferring its cost to the finished product completely. TO revolving funds include production inventories (raw materials, supplies, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearable items, tools), work in progress, self-made semi-finished products, deferred expenses.

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

1) Gross output

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

where GP is finished products,

Uph – industrial services,

PF – semi-finished products,

WIP – work in progress.

2) Commercial products

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

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

3) Products sold

RP = TP + GPng – GPkg (3)

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

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

4) Conditionally pure products

PDE = VP – MH (4)

where MZ is material costs.

Task 1.

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

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

Solution.

1) gross output of the enterprise

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

2) commercial products

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

3) sold products

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

4) conditionally pure products

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

UHP = 6560 – 3261.5 = 3298.5 thousand rubles.

Task 2.

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

Solution.

1) volume of commercial products:

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

2) gross output:

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

3) products sold:

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

Option 1

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

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

Control questions

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

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

3) What is the process of rationing working capital?

Options for individual work

Option 2

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

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

Option 3

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

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

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

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

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

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

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

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

Option 4

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

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

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

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

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

Option 5

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

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

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

The repair shop produced major renovation of its equipment for 244 thousand rubles, current repairs for 60 thousand rubles.

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

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

Option 6

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

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

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

Option 7

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

2) Determine the volume of commercial and gross output.

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

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

Option 8

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

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

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

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

Determine the size of gross, marketable and sold products.

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

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

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

Practical work 7

FORESTRY COLLEGE OF Emperor Peter I

N. L. Teplitskaya

"Fundamentals of Economics"

METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT

PRACTICAL LESSONS

for specialty

140448 Technical operation and maintenance of electrical and electromechanical equipment (timber industry)

Practical lesson No. 1

Topic: Production program and production capacity.

Target: Learn to calculate the indicators of the production program, the production capacity of the enterprise, and the utilization rate of production capacity.

Work order:

OPTION Sample

Problem 1

Exercise 1: Determine the volume of commodity (TP), gross (GP) and sold (RP) products according to the data in the table

Initial data:

Solution to problem 1. Determine the volume of commodity (TP), gross (GP) and sold (RP) products using the formulas.

Volume of commercial products

C g - cost of finished products

C to - the cost of finished products for the needs of capital construction and non-industrial economy of your enterprise

С n - cost of semi-finished products of own production and products of auxiliary workshops for external sales

F is the cost of fixed assets of own production introduced during the period.

C y - the cost of services and work of an industrial nature on orders externally or for non-industrial farms and organizations of one’s own enterprise.

Problem 2

Task 1. Determine the production program, production utilization rate using the formula Mpr (production capacity), planned output volume (Qpr). capacity (K.m.);

Task 2. Draw a conclusion on the use of equipment (identify the leading group of equipment and the “bottleneck” based on labor costs).

Initial data: The amount of equipment, its time fund, and the labor intensity of manufacturing operations are given.

353pcs. etc.

2. The leading group is determined by the greatest labor costs (this is 100 hours - group 6, its We set the value of the production program to 320 pcs.

3. calculate the production capacity utilization rate (Ki.m.) using the formula

Conclusion: The leading group (6) of equipment is determined by the highest labor costs (100 hours per product). Utilization factor K im.m.=1, i.e. calculated for conditions when the production volume Q (production program) is set at the level of production capacity Mpr.

The “bottleneck” is group 1 with Ki.m. = 1.04, the rest require the development of measures for a more complete load.

Control questions.

The production program (product production plan) is determined on the basis of sales volume, product range and range, its quality, profit margin, level of profitability and market share of the enterprise.

The production program consists of two sections: a production plan in physical (conditionally natural) terms and a production plan in value terms.

Productive capacity– the ability of the means of labor assigned to the enterprise (machines, equipment, installed production areas) to achieve maximum production output per year. It is calculated in the same natural units in which the volume of production is planned. Characterizes the potential of the enterprise. Determined per year based on the capacity of leading workshops and units.