Examples of problem solving. Calculation of the main economic indicators of the enterprise's work The profit of the company for the year amounted to 180,000 rubles
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- Do we need to submit an application for deregistration of UTII, if since 2007 the UTII activity has not been conducted
- At what point should the customer's receivables be transferred from account 62 to account 76-2
- Is VAT charged on the difference between the nominal and actual share of the property of the participant leaving the LLC
- Will the purchase of the exclusive right to a trademark worth 300 euros from a citizen of Moldova be a controlled transaction?
Question
The company for 2014 pays dividends to the founders from the profit for 2014. Do these payments reduce the indicator of undistributed profit on account 84 "Undistributed profit" (uncovered loss) in the company's balance sheet for 2014? For example, the credit balance on account "84" as of 12/31/2013 is 520,000 rubles. The net profit for 2014, according to the statement of financial results, is 180,000 rubles (while the statement of financial results does not show the use of profit for the payment of dividends). The amount accrued but not paid before 03/31/2015 is 80,000 rubles. The credit balance on account "84" as of 12/31/2014 should be reflected in the balance sheet - 700,000 rubles (520,000 + 180,000) or 620,000 (520,000+ (180,000-80000))
Answer
The balance sheet reflects profit on the line "Retained earnings (uncovered loss)". The amount recorded there shows the total balance on account 84: both the profit of the reporting year and the retained earnings of previous years. Those. if the net profit for 2014 is 180,000 rubles, then the credit balance must be 700,000 rubles.
Dividends declared for the year are announced after the financial statements are approved, which means that they are an event after the reporting date. Therefore, it is not necessary to reflect such dividends in the balance sheet.
1. Article:How to accrue and pay dividends to an accountant on the simplified tax system
You can easily see the profit that the organization has by looking at the credit balance on account 84 “Retained earnings (uncovered loss).” * If at the end of the year there is no credit balance on this account, but there is a debit balance, then the company has losses.
Profit is also reflected in the annual financial statements. For example, in the balance sheet it can be found by the line "Retained earnings (uncovered loss)". The amount recorded there shows the total balance on account 84: both the profit of the reporting year and the retained earnings of previous years. * But in the statement of financial results on the line "Net profit (loss)" the profit is reflected for the reporting year, without the addition of last year's results.
So, all the profits - both last year and the reporting year - the organization can use to pay dividends, if the founders are interested in this. In what order you need to pay dividends and how to reflect such an operation in the accounting with the simplified tax system, this article will be discussed.
But the accountant is obliged to calculate the amount of dividends. Do this on the basis of a decision or protocol on the distribution of profits received from the owners. To do this, multiply the amount of profit for distribution (or its part), which is spelled out in these documents, by the share of each founder in the authorized capital of your company. Issue such a calculation with an accounting certificate (). We have presented an example of it below.
In accounting for the accrual of dividends to founders who do not work in the organization (individuals, companies), use account 75 subaccount "Calculations for the payment of income". And to reflect dividends to the founder-employees, use account 70. Depending on the specific option, make entries as of the date when the founders made the appropriate decision (on the date of the protocol or decision sole founder):
- accrued dividends to the organization or to the citizen-founder who is not an employee of the company;
DEBIT 84 CREDIT 70
noteIt is necessary to accrue dividends in accounting on the day when the founders issued a protocol (decision) on the distribution of profits. *
- accrued dividends to an individual - an employee of the company.
Example 1. Calculation of dividends for the year
LLC "Success" applies a simplified taxation system. At the end of 2014, the company received net profit in the amount of 1,000,000 rubles. Part of the profit - 600,000 rubles. the founders decided to send for the payment of dividends: A.G. Kozlov (share in the authorized capital - 60%, employee of the firm, resident of the Russian Federation) and O.G. Assad (share - 40%, not an employee of the company, citizen of Iraq, non-resident of the Russian Federation). They issued the corresponding decision on March 23, 2015 by the minutes. * Let's see how the company's accountant calculated the amounts due to the owners and accrued them in accounting.
The amount of dividends due to A.G. Kozlov, is equal to 360,000 rubles. (RUB 600,000 × 60%). Amount of dividends O.G. Assad - 240,000 rubles. (RUB 600,000 × 40%). The accountant has executed this calculation in the form of an accounting statement (see the sample on the page on the left).
DEBIT 84 CREDIT 70
- 360,000 rubles. - accrued dividends A.G. Kozlov;
DEBIT 84 CREDIT 75 subaccount "Calculations for the payment of income"
- 240,000 rubles. - dividends accrued to O.G. Assad.
2. Article:Balance sheet - 2007. Pay attention to important details
Dividends declared based on the results of the year are announced after the approval of the financial statements, which means that they are an event after the reporting date (clause 3 of PBU 7/98). Therefore, it is not necessary to reflect such dividends in the balance sheet, * indicate their size in the explanatory note to the submitted statements (clause 10 of PBU 7/98).
3. Article:What can you spend retained earnings on and how to reflect this in the accounting
After the annual balance sheet is handed over to all companies that have made a profit, the question will arise: what will we spend on? * In April-May, participants and shareholders of most companies spend general meeting, which approves financial statements and decides what to spend the accumulated profit on.
An important detail
As profit, you can distribute the credit balance on account 84 as of December 31, 2014. *
What profit can be distributed
By law, members or shareholders of a company have the right to distribute the net profit. But from the point of view of accounting, we are not talking about net profit, but about retained earnings. Namely, about the credit balance for “Retained earnings (uncovered loss)”. In the balance sheet, the same amount is reflected in “Retained earnings (uncovered loss)”. *
The presence of a credit balance means that the company has earned more moneythan spent. And for all the time of its existence, and not just last year. This earned amount can be distributed to dividends and other purposes, which we will talk about further.
If the balance, on the contrary, is in debit, then the organization has losses and has nothing to distribute.
Problem 1
Cash proceeds from the sale of the enterprise last year amounted to 50 million rubles. The total variable costs amounted to 35 million rubles, fixed costs - 4 million rubles. The company plans to increase its sales revenue by 12% due to an increase in production. Calculate the amount of profit corresponding to the new level of sales proceeds in the usual way and using operating leverage.
Given: revenue (DV) \u003d 50 million rubles.
Variable costs \u003d 35 million rubles.
Fixed costs \u003d 4 million rubles.
Planned increase in DV \u003d 12%
Find new profits?
Decision:
The usual way:
Profit \u003d Revenue - Per. Zat. - Post. Zat.
P \u003d 50 * 1.12 - 35 * 1.12 - 4 \u003d 12.8 million rubles.
Through the operating lever:
Operating Lever Force
(SWOR) \u003d Gross margin (BM) / Profit \u003d Revenue - per. zat. / Profit
SVOR \u003d (50 - 35) / (50 - 35 - 4) \u003d 1.36 times
Rate of change in profit \u003d SVOR 12% \u003d 16.32%
Profit (new) \u003d (50 - 35 - 4) 1.164 \u003d 12.8 million rubles.
Answer: 12.8 million rubles.
Problem 2
Cash proceeds from the sale of the enterprise last year amounted to 50 million rubles. The total variable costs amounted to 35 million rubles, fixed costs - 4 million rubles. The company plans to increase its sales revenue by 12% due to an increase in production. Calculate key indicators of operational analysis and answer the question of how and why the operating leverage and margin change financial strength as revenue moves away from the profitability threshold?
Decision:
| Indicator name | Calculation formula | Original version | Revenue growth by 12% |
| Revenue (B), million rubles | X | 50 * 1,12 = 56 | |
| Per. Z. million rubles | X | 35 * 1,12 = 39,2 | |
| Gross margin (VM), mln. | VM \u003d B - Per. Z. | 50 – 35 = 15 | 56 – 39,2 = 16,8 |
| Coef. VM | K VM \u003d VM / V | 15 / 50 = 0,300 | 0,300 |
| Fast. Zat. (FZ), million rubles | X | ||
| Profit (P), million rubles | X | 15 – 4 = 11 | 16,8 – 4 = 12,8 |
| Profitability threshold (PR), | PR \u003d PZ / K VM | 4 / 0,300 = 13,3 | 13,3 |
| Financial strength margin (FFP), rub. | ZFP \u003d B - PR | 50 – 13,3 = 36,7 | 56 – 13,3 = 42,7 |
| ZFP,% | ZFP \u003d ZFP (rub.) / B * 100 | 36,7 / 50 * 100 = 73,4 | 42,7 / 56 * 100 = 76,3 |
| Operating Leverage Force (SVOR) | SVOR \u003d VM / P | 15 / 11 = 1,36 | 16,8 / 12,8 = 1,31 |
As the proceeds move away from the profitability threshold, the CBOR weakens, and the FSP increases due to changes in the cost structure, i.e. decrease in the proportion of post. Zat.
Problem 3
Based on the performance indicators of the enterprise, determine the level of the effect of financial leverage.
Decision:
EGF \u003d (1 - n) * (ER A - SRSP) * ЗС / SS
ER A \u003d 2000 - 950 - 700/700 + 150 + 60 * 100 \u003d 350/950 * 100 \u003d 38.5
EGF \u003d (1 - 0.2) * (38.5 - 14) * 150 + 60/700 \u003d 0.8 * 24.5 * 0.3 \u003d 5.88%
Answer: The level of leverage is 5.88%. This suggests that the company has reserves of borrowed finance.
Task 4
The company's assets in the current year amounted to 18,000 thousand rubles. At the same time, the company's own funds amount to 5500 thousand rubles. As a result of the work, the enterprise made a profit in the amount of 4000 thousand rubles. The company plans to attract borrowed funds in the amount of 1,700 thousand rubles. at a rate of 15% per annum. Determine the level of the effect of financial leverage and draw a conclusion about the possibility of attracting borrowed funds if the income tax rate is 20%.
Given:Assets \u003d 18,000 thousand rubles
Own funds \u003d 5500 thousand rubles
Profit \u003d 4000 thousand rubles
Planned attraction of borrowed funds \u003d 1700 thousand rubles
Tax rate \u003d 20%
Find the level of leverage?
Decision:
U EGF \u003d (1 - n) (ER A - SRSP) ZS / SS
ER A \u003d NREI / Asset * 100 \u003d Balance sheet profit / Liability * 100
ER A \u003d 4000/18000 100 \u003d 22.2%
EGF \u003d (1 - 0.2) (22.2 - 15) 1700/5500 \u003d 0.8 0.31 \u003d 1.73
Answer: This suggests that the company has the ability to attract this amount of borrowed funds.
Problem 5
1. The price changes by 10%. How will the profit change? How many tons can you reduce the volume of grain sales without losing profit?
Decision:
When the price falls, the profit is reduced. As the price increases, the profit increases
K 0 \u003d VM ISH / K VM (NEW) / FROM NEW. \u003d 5700 / 0.523 / 8.800 \u003d 1238.5 tons
100 - * 100 = 17,4%
Answer: The price increase will offset the 17.4% drop in sales to maintain profit margins. In the event of a price decrease, the sales volume must be increased.
Problem 6
The agricultural enterprise produces 1,500 tons of grain. The selling price of 1 ton is 8000 rubles, the average variable costs per ton is 4200 rubles. The total amount of fixed costs is 3750 thousand rubles.
Analyze the sensitivity of the enterprise's profit to 10% changes in the main elements of the operating leverage:
K 0 \u003d VM ISH / K VM (NOV) / Ts ISX \u003d 5700 / 0.528 / 8,000 \u003d 1349 tons
100 - * 100 = 10,1%
Problem 7
Last year, the cash proceeds of the enterprise amounted to 6500 thousand rubles. At the same time, it cost 4500 thousand rubles. of which variable costs amounted to 3000 thousand rubles. Determine the growth in profits with a 5% increase in revenue. Determine the threshold of profitability in rubles and pieces, if the price is 800 rubles.
Decision:
SVOR \u003d VM / profit \u003d Revenue - Per. G. / Revenue - costs
SVOR \u003d 6500 - 3000/6500 - 4500 \u003d 1.75 times
Profit growth rate \u003d 1.75 * 5 \u003d 8.75%
New profit \u003d 2000 * 1.0875 \u003d 2175
Profitability threshold \u003d PZ / K VM \u003d 4500 - 3000/3500/6500 \u003d 2788 thousand rubles.
Profitability threshold (pcs) \u003d PR thousand rubles. / C \u003d 2788 / 0.8 \u003d 3485 pieces
ZFP \u003d Revenue - PR \u003d 6500 - 2788 \u003d 3712 thousand rubles. or 3712/6500 * 100 \u003d 57.1%
Problem 8
Based on the data in the table, determine the profitability threshold (rubles) and the margin of financial strength of both goods in rubles and percent.
The results of the enterprise are presented in the table.
Decision:
Share of item No. 1 \u003d 4000/7000 \u003d 0.571
Share of item No. 2 \u003d 3000/7000 \u003d 0.429
Fast. Item No. 1 \u003d 0.571 * 2000 \u003d 1142 thousand rubles.
Fast. Z. product No. 2 \u003d 2000 - 1142 \u003d 858 thousand rubles.
Profitability threshold \u003d PZ / K VM
Profitability threshold for item No. 1 \u003d 
= 1827
Profitability threshold of commodity # 2 \u003d 
\u003d 1286 thousand rubles
ZFP commodity number 1 \u003d Revenue - PR \u003d 4000 - 1827 \u003d 2173 or 2173/4000 * 100 \u003d 54.3
ZFP Comrade No. 2 \u003d 3000 - 1286 \u003d 1714 or 1714/3000 * 100 \u003d 57.1
Problem 9
There is data on the return on assets for 5 years
| Years | |||||
| Profitability | |||||
Determine the standard and corrected standard deviation of an asset
r isp. MILL. \u003d
20 + 14 +19 + 21 + 18 / 5 = 18,4
r isp. MILL. \u003d \u003d \u003d 2.70
Problem 10
The annual demand for raw materials is 12,000 rubles. The current cost of placing an order, delivering goods and storing them per batch is 125 rubles. The cost of storing the stock is 110 rubles. in year. Determine the optimal size of the delivery lot, how often the goods will be delivered per year and after how many days.
Given: Annual demand for raw materials \u003d 1200 rubles.
Current costs for placing an order, delivery of goods and their storage per batch \u003d 125 rubles. (TK (1))
Inventory storage costs \u003d RUB 110 per year (TK (2))
Find: 1) the optimal batch size (FPP)
2) Frequency of delivery of goods
Decision:
ORPP \u003d 
ORPP \u003d 
Number of deliveries \u003d 12000/165 73 times
Frequency of deliveries \u003d 365 days / number of deliveries \u003d 365/73 5 days
Assignment 11
Determine the need for a short-term loan, having the following information. The implementation of the project requires 700 thousand rubles. investments in fixed assets, and also increases the current financial needs by 500 thousand rubles. The company has the opportunity to raise its own funds in the amount of 400 thousand rubles. and take long-term loans for 600 thousand rubles.
Decision:
Change in the total amount of the company's working capital \u003d 400 + 600 - 700 \u003d 300 thousand rubles.
Deficit (surplus) of financing \u003d 300 - 500 \u003d - 200 thousand rubles.
Consequently, the company needs a loan
Assignment 12
The company plans the following sales budget for the 1st half of the year: in January - 50 thousand rubles, in February - 50 thousand rubles, in March - 70 thousand rubles. According to established practice, admission money accounts for 65% per month of sales, 20% for the next month, 10% for the third month and 5% for non-payments.
Determine the planned cash flow for the 1st quarter, if the current collection practice continues.
Given: Sales volume (Jan) \u003d 50 thousand rubles
OP (Feb.) \u003d 50 thousand rubles.
OP (March) \u003d 70 thousand rubles.
DS receipts are:
65% - monthly sales
20% - next. month
10% - in the 3rd month
5% - non-payments
Decision:
Receipts for January \u003d 50 * 0.65 + 50 * 0.20 + 50 * 0.10 \u003d 47.5 thousand rubles.
Receipts for February \u003d 50 * 0.65 + 50 * 0.20 \u003d 42.5 thousand rubles.
Receipts for March \u003d 70 * 0.65 \u003d 45.5 thousand rubles.
The amount for the 1st quarter \u003d 47.5 + 42.5 + 45.5 \u003d 135.5 thousand rubles, instead of 50 + 50 + 70 \u003d 170 thousand rubles.
The difference between the two will be accounts receivable
Assignment 13
The company sold to the bank the right to collect accounts receivable in the amount of RUB 8500 thousand. on the following conditions:
- a commission fee for the implementation of a factoring operation is charged by the bank in the amount of 3% of the debt amount;
- the bank provides the seller with a loan in the form of prepayment of its debt claims in the amount of 70% of the amount of the debt at 19% per annum;
- the average interest rate in the money market is 15% per year.
Determine the effectiveness of the factoring operation for the seller and justify your conclusion.
Decision:
Factoring cost \u003d Commission expenses + interest \u003d 8500 * 0.03 + 8500 * 0.7 * 0.19 \u003d 1385.5 thousand rubles.
Efficiency of factoring annual cost \u003d annual cost / receivable amount - expenses * 100 \u003d 1385.5 / 8500 - 1385.5 * 100 \u003d 30.4%
Considering that the average level of interest rates in the money market is significantly lower, then under these conditions this operation is not effective.
Assignment 14
The enterprise plans to manufacture products in the amount of 40,000 pieces. The estimated variable costs will amount to 1 unit. RUB 55 The amount of fixed costs will be 800 thousand rubles. The project will require additional funding of 2 million rubles. at 20%. Determine the price of the product?
Decision:
Let's find the costs for 1 edition. \u003d 800,000 / 40,000 \u003d 20 rubles.
Let's find the required amount of profit to reimburse the costs of the loan \u003d 2,000,000 * 0.20 \u003d 400,000 rubles.
Profit per edition \u003d 400,000 / 40,000 \u003d 10 rubles.
Product price \u003d 55 + 20 + 10 \u003d 85 rubles.
Answer: it is advisable to sell the product at least 85 rubles. since this will provide a return on investment.
Assignment 15
The company has the ability to invest part of the capital. You must choose the least risky if:
1) The amount of profit received ranges from 140 to 180 thousand rubles. The probability of receiving an amount of 140 thousand rubles. will be 0.6, and 180 - 0.5.
2) The amount of profit received ranges from 130 to 150 thousand rubles. The probability of receiving an amount of 130 thousand rubles. will be 0.5, and 150 - 0.3.
The second option is the least risky, because the range of oscillation in the 2nd variant is less than in the 1st.
δ 1 \u003d Pmin * (Xmin -) 2 + Pmax * (Xmax -) 2 \u003d 0.6 * (140 - 160) 2 + 0.5 (180 - 160) 2 \u003d 20 2 (0.6 + 0.5 ) \u003d 440 thousand rubles
\u003d (140 + 180) / 2 \u003d 160 thousand rubles.
δ 1 \u003d \u003d 21 thousand rubles.
V 1 \u003d δ / * 100 \u003d 21/160 * 100 \u003d 13.1%
δ 2 2 \u003d 0.5 (130 - 140) 2 + 0.3 (150 - 140) 2 \u003d 10 2 (0.5 + 0.3) \u003d 80 thousand rubles.
V 2 \u003d 9/140 * 100 \u003d 6.4%
The company plans to make a profit from the sale of the sold product in 5 million rubles. The projected production volume is 12,000 units. Direct costs of raw materials amounted to 1245 thousand rubles. Direct labor costs are 555 thousand rubles. Fixed costs for the entire volume are 2.4 million rubles.
Decision:
Desired result VM \u003d 5 + 2.4 \u003d 7.4 million rubles.
Specific VM \u003d 7.4 / 12000 \u003d 7400000/12000 \u003d 616.7 thousand rubles.
Price \u003d 1245 \u003d 555 + 616.7 \u003d 2417 rubles.
Answer: in order to ensure the formation of the planned amount of profit and cover the costs incurred, the enterprise will need to sell at a price of 2,417 rubles.
Task17
The investor invested 200 thousand rubles in the project in 1 year. In the 2nd year, 300 thousand rubles. The project assumes an income of 200 thousand rubles. for 5 years. Determine the NPV of the project if the investor expects 11% per annum, and the inflation rate is 9%
NPV \u003d 
NPV \u003d (\u003d 303.18 thousand rubles.
Answer: the project can be accepted because NPV is greater than 0.
Assignment 18
Investor reviews 2 investment projects:
The 1st project involves an investment of 400,000 rubles. for a period of 4 years and provides for receiving annually 170,000 rubles.
The second project involves an investment of 500,000 rubles. for a period of 5 years and provides 170,000 rubles.
Determine which project is more attractive to the investor in terms of the profitability index and net present value, if it is known that the investor expects 9% per year.
Decision:
PI 1 \u003d 
= =550,75 / 400 = 1,38
NPV 1 \u003d 
IC \u003d 550.75 - 400 \u003d 150.75
PI 2 \u003d \u003d 661.24 / 500 \u003d 1.32
NPV 1 \u003d 661.24 - 500 \u003d 161.24 thousand rubles.
Assignment 19
The investor invested 700 thousand rubles in the project. for 3 years. The project involves the receipt of income in the amount of 280 thousand rubles. Determine the internal rate of return if the investor expects 9% per annum.
NPV \u003d 
= 0
Under this condition, the net present value of receipts and payments are equal, and therefore the project pays off. In the process of making a decision, the IRR value is compared with the discount rate
NPV 1 \u003d - 700 \u003d 8.77 thousand rubles.
NPV 2 \u003d - 700 \u003d - 27.49 thousand rubles.
IRR \u003d r 1 + 
= 9 +
Answer: IRR is greater than the discount rate r, therefore the project provides a positive NPV and can be accepted for implementation
Assignment 20
The investor invested 200 thousand rubles in the project in 1 year. In the 2nd year, 300 thousand rubles. The project assumes an income of 200 thousand rubles. for 5 years. Determine the profitability index of the project.
PI \u003d 
PI \u003d (\u003d 180.18 + 162.32 + 146.24 + 131.75 + 118.69 / 183.49 + 137.61 \u003d 739.18 / 321.1 \u003d 2.3.
Answer: since PI is greater than 1, then the project is accepted for implementation.
Ticket 22
The bank and the insurance company entered into an insurance contract. The risk of non-repayment of the loan is insured. The total amount of the loan under the loan agreement is 10 million rubles, the interest rate is 15% per annum, the loan term is 8 months. Insurance rate - 3.0% of the insured amount. The insurer's liability limit is 75%. The borrower did not pay off the debt on the issued loan on time.
Determine the amount of insurance premium, damage to the bank and the insurance compensation received by it.
1. 10000 thousand rubles. * (1 + 0.15 * 8/12) * 0.03 * 0.75 \u003d 247.5 thousand rubles. - the amount of the insurance premium paid by the bank
2. 10000 thousand rubles. * (1 + 0.15 * 8/12) \u003d 11000 thousand rubles. - bank damage
3.11000 thousand rubles * 0.75 \u003d 8250 thousand rubles. - insurance indemnity due to be paid
Ticket 24
Determine the amount of insurance compensation that must be paid to the entrepreneur if, when concluding an insurance contract against losses due to interruptions in production, an unconditional deductible was established in the amount of 20,000 rubles, and the amount of damage as a result of equipment downtime due to an industrial accident at the enterprise was estimated:
A) 16,000 rubles;
B) 180,000 rubles.
Determine the amount of insurance compensation for the same amount of damage, but with a conditional deductible
With an unconditional franchise:
A) 16000 rubles< 20000руб. – ущерб не возмещается
B) 180000 rub. - 20,000 rubles. \u003d 160,000 rubles - insurance compensation
With a conditional franchise:
A) 16000 rubles< 20000руб.– ущерб не возмещается
B) RUB 180,000\u003e RUB 20,000 - damage is compensated in full in the amount of RUB 180,000.
Ticket 29
A client approached an employee of a consulting agency with a request for help in choosing a potential partner. After reviewing the information provided, determine the most financially stable insurance company.
Insurance company No. 1 has:
insurance payments - 11,600 thousand rubles,
the balance of funds in the reserve fund at the end of the tariff period -98 thousand rubles,
payment of insurance compensation - 9400 thousand rubles,
business management costs - 1,040 thousand rubles.
Insurance company # 2 has.
insurance payments 9600 thousand rubles,
the balance of funds in the reserve fund at the end of the tariff period -88 thousand rubles,
business management costs - 1070 thousand rubles,
insurance indemnity payments - 4600 thousand rubles.
1.sustainability factor insurance fund company No. 1 - (11,600 thousand rubles + 98 thousand rubles) / (9400 thousand rubles + 1040 thousand rubles) \u003d 1.12
2.the stability coefficient of the insurance fund of the company No. 2 - (9600 thousand rubles + 88 thousand rubles) / (1070 thousand rubles + 4600 thousand rubles) \u003d 1.71
Insurance company number 2 has more high level financial sustainability
solving the problem for ticket number 21
1. Determine the turnover ratio in the reporting year.
24840/10074 \u003d 2.46 revolutions
2. Determine the duration of one turnover in the reporting year
365 / 2.46 \u003d 148 days
3. Determine the amount of revenue in the planned year, taking into account its growth
24840.0x104.35%\u003d 25921.0 thousand. rub.
4. Determine the size of working capital in the planned year, taking into account growth
10074.0X107.3%\u003d 10809.4 thousand rubles.
5. Determine the turnover ratio in the planned year
25921.0 / 10809.4 \u003d 2.40 revolutions
6. Determine the duration of one turnover in the planned year
365 / 2.4 \u003d 152 days
7. Determine the amount of funds attracted into circulation as a result of slowing down the turnover of working capital
(152-148) X (25921.0: 365) \u003d 284.08 thousand rubles.
Attraction into circulation amounted to 284.08 thousand rubles. The slowdown in turnover is due to outstripping growth rates. Working capital compared to the growth rate of cash revenue
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1. Classification and behavior of costs
2. Models of accounting and analysis of linear cost dependence
3. Grouping of costs by objects of costing, methods of costing
4. Cost accounting systems
5. Budget planning
6. Methods of pricing
7. Tasks with HEC
1. Classification and behavior of costs
Assignment 1.1
To what concepts, indicated in the table, would you attribute the following income and expenses:
1) payment has been made for the store purchased during the auction sale;
2) the rent has been received for the use of this store by the tenant;
3) part of the materials in the warehouse of the enterprise became unusable during the fire;
4) the insurance company has compensated for the damage caused by the fire;
5) depreciation of fixed assets of auxiliary production has been charged;
6) received and paid for material from suppliers;
7) payment for sold products and services;
8) received income from the sale of fixed assets;
9) expenses related to the sale of fixed assets were incurred;
10) the bank accrued interest on the loan provided;
11) penalties have been collected for late submission of a tax return;
12) funds are transferred for events related to charitable activities;
14) written off the amounts of receivables for which the limitation period has expired;
15) amounts written off accounts payable, for which the limitation period has expired.
16) an administrative fine was collected for violation of cash discipline;
17) accrued wage the main production worker;
18) deductions for social insurance of production workers were made.
Decision:
Table 1
Grouping of income and expenses in accounting
Assignment 1.2
Indicate whether the following enterprise costs are fixed or variable:
a) raw materials and supplies;
b) depreciation of machinery and equipment;
c) wages of production personnel;
d) payment for the rental of warehouse premises;
e) heating and lighting of workshops and plant management;
f) costs of warranty service and repair;
g) depreciation of workshops and plant management buildings;
h) fuel and energy for technological purposes;
j) the cost of packaging products.
Decision:
Constants - b) d) e) f) g) i)
Variables - a) c) h) j)
Assignment 1.3
table 2
Reporting month costs
|
Amount, rub. |
Cost classification |
|||||
|
Basic materials |
||||||
|
I Wages of production workers |
||||||
|
Social security contributions for production workers |
||||||
|
Overall production outcomes |
permanent |
|||||
|
Fuel and energy for technological needs |
||||||
|
Depreciation of property, plant and equipment |
permanent |
|||||
|
Travel expenses |
permanent |
|||||
|
Training and retraining of personnel |
permanent |
|||||
|
Participation in the exhibition |
permanent |
|||||
|
Product certification |
permanent |
|||||
|
Maintenance of production equipment |
permanent |
|||||
|
Management staff salary |
permanent |
|||||
|
Social insurance contributions for management staff |
permanent |
|||||
|
Property tax |
permanent |
Assignment 1.4
The company is engaged in the production of doors. One of the responsibility centers created at the enterprise is the door assembly area. Indicate which of the listed costs will be controlled and which will not be controlled for this responsibility center:
1) door fittings;
2) depreciation of fixed assets:
a) enterprises;
b) assembly workshop;
3) the salary of the administration of the enterprise;
4) wages of workers of the assembly shop
5) travel expenses;
6) transportation costs;
7) expenses for payment of bank services;
8) nails for assembling doors;
9) salaries of the engineering staff;
10) additional payment for work at night, on weekends, holidays etc. workers of the door final assembly shop;
Decision:
Controlled - 1) 8)
Uncontrolled - 2) 3) 4) 5) 6) 7) 9) 10) 11)
Adjustable - 1) 4) 8) 10)
Non-adjustable - 2) 3) 5) 6) 7) 9) 11)
2. Models of accounting and analysis of linear cost dependence
Assignment 2.1
The enterprise produces gift Baskets variable costs per unit are 150 rubles, constant 35,000 rubles. Selling price 350 rubles. in one set.
Define:
2. The volume of production required to make a profit in the amount of 230,000 rubles.
3. Financial result when selling 5000 sets.
Decision:
Т \u003d 175 * 350 \u003d 61,250 rubles.
350*175=35000+(150*175)
19) 350 * x \u003d 35000 + (150 * x) +230000
350*1325=35000+ (150*1325)+230000
3) 350 * 5000 \u003d 35000 + (150 * 5000) + x
x \u003d 965,000 rubles.
Assignment 2.2
The company is engaged in the production of sports balls. Variable costs are 50 rubles / piece. Fixed costs are unknown. It is indicated that the company can sell 30,000 balls at a price of 150 rubles. and have a profit of 250,000 rubles. or sell 19,000 balls for 180 rubles. What will the company choose?
Decision:
30000 * 150 \u003d x + (50 * 30000) +250000
4500000 \u003d x + (1500000) +250000
19000 * 180 \u003d 2750000 + (150 * 19000) + x
3420000=2750000+(950000)
x \u003d 280,000 (loss)
The company will choose the first option (30,000 balls, 150 rubles each)
Assignment 2.3
The company is engaged in the assembly of computers. Variable costs are 15,000 rubles / piece. Fixed costs are unknown. It is indicated that an enterprise can sell 1,000 computers at a price of 45,000 rubles and have a profit of 25,000,000 rubles. or sell 700 computers for 50,000 rubles. What will the company choose?
Decision:
1000 * 45000 \u003d x + (15000 * 1000) +25000000
45000000 \u003d x + (15,000,000) +25,000,000
700 * 50,000 \u003d 5,000,000 + (15,000 * 700) + x
35,000,000 \u003d 5,000,000 + 10,500,000 + x
X \u003d 19,500,000 (profit)
The company will choose the first option (91,000 computers at a price of 45,000 rubles.)
Assignment 2.4
The company produces paper for printers and has a large potential market. The price of one pack of paper is 250 rubles. The following data on enterprise costs are available:
Variable costs: costs of basic materials 50 rubles, costs of wages of basic production workers 33 rubles, costs of sales 17 rubles.
Fixed costs: general production costs (ODA) RUB 150,000, general operating expenses (OXR) RUB 25,000.
Define:
2. Financial result from the sale of 5000 reams of paper.
3. Financial result from the sale of 1000 reams of paper.
4. How many packs of paper need to be sold to make a profit of 500,000 rubles.
5. Determine the tipping point if ODA increases by 15%.
6. Determine the tipping point if HR decreases by 5%.
7. 0determine the volume of production to make a profit of 600,000 rubles.
9. Due to the modernization of production, it was possible to reduce labor costs by 7 rubles, material costs by 5 rubles. At the same time, ODA (depreciation) increased by 5,000 rubles. Determine the critical point, evaluate the effectiveness of the measures taken.
Decision:
2) Т \u003d 1166 * 250 \u003d 291500 rubles.
250 * 500 \u003d 175000 + (100 * 5000) + x
x \u003d 575,000 rubles. (profit)
3) 250 * 1000 \u003d 175000 + (100 * 1000) + x
x \u003d 25,000 rubles.
4) 250 * x \u003d 175000 + 100x + 50,000
x \u003d 4500 packs
7) 250 * x \u003d 175000 + 100x + 600000
x \u003d 5166 packs
8) (250-30) * 5166 + 20% \u003d 175000 + (5166 + 20%) * 100 + x
x \u003d 568880 rubles. (profit)
Assignment 2.5
The company manufactures and sells tables. Given the current market conditions, it can sell 400 tables a year. Fixed costs are 100,000 rubles, variable costs are 25% of the selling price.
Define:
1. The critical point in value and real terms.
2. What price should the company set for the profit to be 500,000 rubles.
Decision:
Price: 400 * x \u003d 100000 + 0.25x * 400
x \u003d 333.33 rubles.
T \u003d 400 * 333.33 \u003d 133,332 rubles.
2) 400 * x \u003d 100000 + 0.25x * 400 + 500000
400*2000=100000+0,25*2000*400+500000
Assignment 2.6
The company plans to sell 200,000 units. products. Fixed costs 400,000 rubles, variable costs 60% of the selling price. How much volume needs to be sold so that the profit is 100,000 rubles.
Decision:
200000 * x \u003d 400000 + 0.6x * 200000
5x \u003d 400000 + 3 * x + 100000
5*250000=400000+3*250000+100000
Assignment 2.7
The firm sells 8,000 units monthly. goods at a price of 50 rubles. with direct costs, that unit is 20 rubles. Fixed costs are 180,000 rubles. Define:
1. The critical point in physical and value terms.
2. How much profit the firm is currently making.
3. How much product you need to sell to make a profit of 72,000 rubles.
4. How much you need to increase the price to make a profit of 10,000 rubles. more than with the previous number of sales.
Decision:
6000 * 50 \u003d 300000 rub.
2) 8000 * 50 \u003d 180000 + 20 * 8000 + x
x \u003d 60,000 rubles.
3) 50 * x \u003d 180,000 + 20x + 72,000
4) 8000x \u003d 180000 + 8000 * 20 + 82000
x \u003d 52.75 rubles.
The price needs to be increased by 2.75 rubles.
Assignment 2.8
The enterprise manufactures products A and B. The initial data are presented in table 3.
Table 3
Initial data
Determine the overall critical point for the enterprise if fixed costs are 300,000 rubles.
Decision:
(6*25000)+(12*25000)=300000+(2*25000)+(4*25000)
(6 * x) + (12 * 30,000) \u003d 300,000 + 2x + (4 * 30,000)
6 * 70,000 + 12 * 30,000 \u003d 300,000 + (2 * 70,000) + (4 * 30,000) + x
x \u003d 220,000 rubles. (profit)
Assignment 2.9
At the production site over the past ten reporting periods, with varying degrees of workload, the following actual costs took place, table 4.
Table 4
Output volume and actual costs
|
Reporting period |
Production volume, units |
Actual costs, thousand rubles |
|
Required:
1. Divide the costs depending on the degree of their variability by the method of high and low points.
2. Equate gross costs.
3. Find the projected cost for a production volume of 2000 units.
Decision:
2. Highest cost point \u003d 6890
Lowest Cost Point \u003d 3810
48150 \u003d a + 3.42 * 12660
a \u003d 4852.8 thousand rubles.
3) y \u003d 4852.8 + 3.42 * 2000
y \u003d 11692.8 thousand rubles.
Assignment 2.10
The enterprise had the following production volumes and electricity costs, table 5.
Table 5
|
Production volume, units |
Electricity costs, rub. |
||
|
september |
|||
|
on average per month |
It is required to define:
1. Variable costs per unit;
2. The amount of fixed costs;
3. Equate gross costs.
Decision:
99400 \u003d a + 366.67 * 244
a \u003d 9932.52 rubles.
3) 99400= 9932,52+366,67*244
Assignment 2.12
Determine for the linear function of gross costs R \u003d 70 + 0 5x-
and) total costs per unit of production;
b) variable costs per unit of production;
c) fixed costs per unit of production;
d) the limiting value of total gross costs, if the volume of production and sales is 20 and 50 units.
Decision:
|
Volume 20 units. |
Volume 50 units. |
|
|
a) R \u003d 70 + 0.5 * 20 \u003d 80 rubles. Total costs / unit \u003d 80/20 \u003d 4 rubles. b) lane races \u003d 0.5 c) 70/20 \u003d 3.5 rubles. d) \u003d 70 + 0.5 * 20 \u003d 80 rubles. |
a) R \u003d 70 + 0.5 * 50 \u003d 95 rubles. Total costs / unit \u003d 95/50 \u003d 1.9 b) lane races / unit \u003d 0.5 c) 70/50 \u003d 1.4 rubles. |
Assignment 2.13
The enterprise in full competition adheres to the price of 60 rubles. per unit of production. Its gross cost function is R ^ \u003d 350+ 20x. The maximum production capacity is 30 units. Define:
a) the volume of production and sales, at which the point of zero profit is reached in value and physical terms;
b) the volume of production and sales, which ensures the maximum profit.
Decision:
9 * 60 \u003d 540 rubles.
b) 30 * 60 \u003d 350 + 20 + 30 + x
x \u003d 850 rubles. (profit)
Assignment 2.14
Enterprise "Alpha" produces 100,000 items per month with a total cost of 320,000 rubles. and revenue of 400 OOO rubles. Variable costs are predominantly directly proportional to the volume of production. Define:
a) the amount of variable costs per unit of production at fixed costs of 50,000 and 80,000 rubles;
b) the point of zero profit.
Decision:
320,000 \u003d 50,000 + v * 100,000
4*38416=50000+2,7*38416
a) 320,000 \u003d 80,000 + c * 100,000
4*50000=80000+2,4*50000
Assignment 2.15
Plant for the production of electricity meters with a production capacity of 80,000 items per month. With the release of 66,000 meters, the gross costs are 678,000 rubles. and in the production of 74,000 meters - 742 OOO rubles. The average sales price is 12 rubles. for the product. Variable plant costs are mainly proportional to the capacity utilization.
The enterprise works on orders and therefore has no stock of finished products.
Define:
a) variable costs per unit of output;
b) fixed costs enterprises;
c) the point of zero profit of the plant;
d) the sum of the gross profit per unit of production and the total profitability of production with a capacity utilization of 75 and 100%, respectively?
Decision:
a1 \u003d y-b * x \u003d 678000-8 * 66000 \u003d 150,000 rubles.
a2 \u003d 742000-8 * 74000 \u003d 150,000 rubles.
37500*12=150000+37500*8
1.12 * 80000 \u003d 150000 + 80000 * 8 + x
x \u003d 170,000 rubles.
profit per unit \u003d
2.12 * 60,000 \u003d 150,000 + 60,000 * 8 + x
x \u003d 90,000 rubles.
profit per unit \u003d
cost behavior cost price pricing
Assignment 2.16
The company wants to start production new products, which can be manufactured either in a capital-intensive or labor-intensive way, which does not affect the quality of the product.
There is the following data on production costs for these methods, table 6.
Table 6
Capital-intensive and labor-intensive production data
The market research department proposes to set the selling price of 30 rubles. for a unit. It is assumed that business expenses for the year will amount to 500,000 rubles. + 2 rub. for each unit sold, regardless of the method.
Decision:
Y \u003d 2,940,000 + 16x y \u003d 2,940,000 + 16 * 311111 \u003d 7,917,776 rubles.
b) y \u003d 1,820,000 + 19.6x y \u003d 1,820,000 + 19.6 * 311111 \u003d 79,177,776 rubles.
2,940,000 + 16x \u003d 1,820,000 + 19.6x x \u003d 311111 units.
- Assignment 2.17
The company manufactures and sells one type of product at a fixed cost of 50,000 rubles, variable costs of 900 rubles, a price of 1900 rubles. What should be the output of a product to be justified.
Decision:
The production output must be more than 50 units.
Assignment 2.18
Determine whether it makes sense for the organization to purchase a machine for making containers for 480,000 rubles, capable of producing 3,500 products per year. The market price of this container is 50 rubles, direct costs per unit are 30 rubles, and the possibility of domestic consumption and sale of 2300 products. The useful life of the machine is 10 years.
Decision:
T \u003d, there is no point in purchasing a machine
Assignment 2.19
An enterprise planning to produce 41,000 units of product A and sell them at a price of 80 rubles. per item, received a one-time order for 3000 items at a price of 49 rubles, while its production capacity allows for additional production of items. The following data are available, table 7.
Table 7
Initial data for analyzing the feasibility of accepting an additional order release
|
Indicators |
Cost per unit of production, rub. |
|
|
Direct material costs |
||
|
Direct labor costs |
||
|
Unit packaging costs |
||
|
Other fixed selling and administrative costs |
||
|
Unit selling price |
||
|
The total estimated costs of packaging a large consignment of goods ( additional order) |
Determine the feasibility of accepting an additional order. The calculation results are presented in Table 8.
Table 8
Calculation of the expediency of an order
|
Indicators |
Accept the order |
Do not accept order |
|
|
Sales proceeds |
(41000*80)+(3000*49)= |
41000*80=3280000 |
|
|
Variable costs: Direct material costs Direct labor costs Variable overhead costs Packaging |
|||
|
Total variable costs |
|||
|
Margin profit |
|||
|
Fixed costs: general production costs commercial and administrative |
|||
|
Total fixed costs |
|||
|
Operating profit |
Assignment 2.20
The company produces and sells 8,000 items per month. The total costs for the month are 560,000 rubles, of which 160,000 rubles. variables. The company has unused production capacity to fulfill a one-time order for the production of 2,000 items per month.
Determine the minimum price at which the order can be accepted.
1) variables per unit \u003d
2) permanent \u003d 560,000-160000 \u003d 400,000 rubles.
x * 10000 \u003d 400000 + 20 * 10000
х \u003d 60 rubles - min price
Assignment 2.21
The company produces handles. Production capacity 300,000 pens per year. Variable costs are 750,000 rubles, fixed costs are 450,000 rubles. Fixed costs remain constant in the range of 200,000-300,000 pens per year. It is predicted that 240,000 pens will be sold in next year at the regular price - 5 rubles. In addition to the program, a one-time special sales order for 60,000 pens can be received at a 40% discount off the regular price
Determine the financial result that the company will receive when accepting a special order
Decision:
1) variables per unit \u003d
2) 240,000 * 5 + 60,000 * (5-40%) \u003d 450,000 + 2.5 * 30,000 + x
1380000 \u003d 1200000 + x
x \u003d 180,000 rubles. (profit)
3. Grouping of costs by objects of costing, methods of costing
Assignment 3.1
The company is engaged in the production and sale of plastic toys. Table 9 shows the accounting entries that were made in the reporting month.
Table 9
Correspondence of cost accounting invoices
|
Account debit |
Account credit |
Amount, rub. |
||
During the monitoring period, 800 items were produced, of which 700 were sold.
Define:
1. Workshop unit cost
2. Production cost per unit
3. Total unit cost
Decision:
1) Workshop s / s unit of products \u003d
40000 + 560 + 1000 + 22400 + 9600 + 4800 + 2120 \u003d 80480/800 \u003d 100.6 rubles.
2) Production s / s unit \u003d
80 480 + 2720 + 640 \u003d 83840/800 \u003d 104.8 rubles.
3) Complete s / s unit \u003d
83840+273+1400+1092+350+980=87935=
Assignment 3.2
The total costs of the enterprise are 100,000 rubles, including 12% management and sales costs. Produced in the reporting month 2400 pcs. products, sold 600 pcs. Define:
1. Unit cost of a product.
2. Cost of products sold.
3. The cost of the remainder of unsold products
Decision:
4) 88,000 / 24,000 \u003d 36.67 rubles.
5) 36.67 * 600 + 12,000 \u003d 34,000 rubles.
6) 1800 * 36.67 \u003d 66000 rubles.
Assignment 3.3
The enterprise manufactures products of three types at a total cost of 120,000 rubles. Determine the cost of production of units of each type of product based on the data shown in table 10.
Table 10
Equivalence ratios by product
Decision:
1) conditional number of items \u003d 750 + 700 + 720 \u003d 8650 pcs
2) s / s 1 item \u003d 120,000 / 8650 \u003d 13.87 rubles.
3) s / sA \u003d 13.87 * 0.5 \u003d 6.93 rubles. (1 product)
4) s / sB \u003d 13.87 * 1 \u003d 13.87 rubles (1 product)
5) s / s B \u003d 13.87 * 0.8 \u003d 11.1 rubles (1 item)
6) s / sA \u003d 6.93 * 1500 \u003d 10391
7) s / sB \u003d 13.87 * 700 \u003d 9709
8) s / sV \u003d 11.1 * 9000 \u003d 99900
Assignment 3.4
The results of the implementation of the production program are known - types of products and their number, table 11.
Table 11
Execution results production program
The total cost of implementing the production program was RUB 5,000,000. Using the existing equivalence ratios, determine the cost of each product.
Decision:
1) Conl number of items \u003d 120 + 250 + 112.5 \u003d 482.5 t
2) s / s 1 toons \u003d 5,000,000 / 482.5 \u003d 10,362.7 rubles.
Cable 1.15 mm \u003d 10362.7 * 1.2 \u003d 12435.24 rubles
Cable 1.4 mm \u003d 10362.7 * 1 \u003d 10362.7 rubles.
0.95 mm cable \u003d 10362.7 * 1.5 \u003d 15544.05 rubles.
4) s / s cable
Cable 1.15mm \u003d 12435.24 * 100 \u003d 1243524
1.4 mm cable \u003d 10362.7 * 250 \u003d 2590675
0.95mm cable \u003d 15544.05 * 75 \u003d 1165801
Assignment 3.5
An enterprise that uses the custom costing method for a certain period time has 100,000 rubles. constant total production costs. The wages for the release of a unit of product A is 10 rubles, and for the release of a unit of product B, 15 rubles.
Typically, 3000 units of product A are produced during this period of time and 4000 units of product B.
Define:
1. The percentage of the distribution of total production costs in relation to direct costs.
2. The percentage of the distribution of total manufacturing costs, which should be used to write off them in full if the production program for reporting period varies as follows:
Product A: 1000 pieces;
Product B: 6000 pieces.
3. The amount of coverage required if the repayment rate remains the same when the production program changes.
Decision:
3) Rate of coverage
Product A \u003d 10,000 + 60,000 \u003d 70,000 rubles.
Product B \u003d 30,000 + 40,000 \u003d 70,000 rubles.
Assignment 3.7
The manufacturing process consists of three stages, each with processing costs:
The first stage is 20,000 rubles;
Second stage - 15,000 rubles;
The third stage - 25,000 rubles.
The costs of raw materials and materials supplied for processing are 80,000 rubles. After the 1st stage, 200 kg of product is formed, of which 150 kg goes to further processing. After the 2nd stage, 100 kg of product is formed, of which 80 kg goes to further processing. After the 3rd stage, 40 kg of product is formed.
Decision:
First stage: 80,000 + 20,000 \u003d 100,000 rubles.
1kg \u003d 100,000/200 \u003d 500 rubles.
Second stage: 150 * 500 + 15000 \u003d 9000 rubles.
1kg \u003d 90,000 / 100 \u003d 900 rubles.
third stage: 900 * 80 + 25,000 \u003d 97,000 rubles.
1kg \u003d 97000/40 \u003d 2425 rubles.
Assignment 3.8
A product from homogeneous raw materials goes through three successive manufacturing stages. The cost and yield of raw materials is characterized by the data presented in table 14.
Table 14
Launch of raw materials and output, kg
Sales volume 108,000 kg
Information on the costs of the enterprise in the reporting month is presented in table 15
Table 15
Reporting period costs
Define:
1. Unit cost of each production stage
2. Cost of manufactured products
3. Cost of realized
Decision:
Launch of raw materials Dt20 Kt10 amount 128000
Production costs Dt20 Kt 70.69 sum 180,000
Output of semi-finished products Dt 21 Kt 20 sum 308000
Launch of semi-finished products Dt20 Kt21 amount 287000
S / s 1 kg of semi-finished products \u003d 308,000 / 150,000 \u003d 2.05 rubles.
The cost of manufacturing Dt20 K 70.69 sum 350,000
Output of semi-finished products Dt21 Kt20 sum 637000
Launch of semi-finished products Dt20 Kt21 amount 614250
S / s 1 kg of semi-finished products \u003d 637,000 / 140,000 \u003d 4.55 rubles.
The cost of manufacturing Dt20 K 70.69 sum 326000
Exit finished products Dt43 Kt20 sum 940250
C / s products sold
940250/128000*180000+125800=919135,93
Assignment 3.9
Candle making makes candles different kind... Material consumption is proportional to the volume of the candles. For the reporting period, the output is characterized by the data presented in table 16.
Table 16
Output of products
Total material costs 450,000 rubles. Define:
1. Material costs for each candle.
2. Material costs for the production of candles by type.
Decision:
Allocation of material costs
Material costs for 1 conventional candle \u003d 450,000 / 81500 \u003d 5.52 rubles.
Assignment 3.10
The company produces office furniture. The furniture manufacturing process consists of three stages. The accounting policy of the organization established that accounting is carried out using account 21 "Semi-finished products of own production".
In March of the current year, the enterprise produced 63 soft chairs, 50 of which were sold. The main material costs were made in the first redistribution and amounted to 30,500 rubles. The added costs in the 1st redistribution amounted to 19,000 rubles; in II - 15,500 rubles; in the third - 11,900 rubles. Implementation costs - 8,000 rubles. The selling price of one chair is 1800 rubles.
Reflect on accounts accounting production and sale of products.
Decision:
1. Redistribution:
Material costs Dt20 kt10 amount 30300
Added costs Dt 20 Kt 70.60 sum 19000
Semi-finished products are capitalized Dt 21 Kt20 sum 49500
2 redistribution:
Launch of semi-finished products Dt20 Kt21 amount 49500
Added costs D20 Kt 70.60 sum 15500
Semi-finished products are capitalized Dt 21 Kt20 sum 65000
3 redistribution
Launch of semi-finished products Dt20 Kt21 amount 65000
Added costs D20 Kt 70.60 sum 11900
Finished goods are capitalized Dt43 Kt20 amount 76900
s / s products of 1 chair \u003d 76,900 / 63 \u003d 1220.63 rubles.
Sales of products Dt90 Kt 43 1220.63 * 50 \u003d 61,031.5 rubles.
D90 Kt44 amount 8000 implementation costs
Dt62 Kt90 amount 1800 * 50 \u003d 90,000 sale
Financial result Dt90 Kt99 amount 20968.5
Assignment 3.11
The total production costs for the reporting period amounted to 84,000 rubles. Received 1000 kg of main product A, 200 kg of by-product B and 20 kg of by-product C. By-product B is sold on the market at 20 rubles / kg, with sales costs of 6 rubles. per kg, product C is subject to destruction. Disposal and transportation costs - 100 rubles / kg.
Define:
1. The production cost per unit of the main product A.
2. The commercial cost of B.
Decision:
Production s / s 1 kg of main product A:
78000/1000 \u003d 78 rubles.
Commerch s / s by-product B:
4000+ (6 * 200) \u003d 5200 rub.
Assignment 3.12
The enterprise for the reporting period had the following costs:
Material costs - 25,000 rubles;
Workers' wages - 18,000 rubles.
Work in progress at the beginning of the period - 4500 rubles, at the end of the period - 3000 rubles. The total cost of products manufactured for the reporting period is 60,000 rubles.
Determine the overhead costs included in the cost of finished goods, provided that work in progress is accounted for at direct costs
Decision:
Full s / s \u003d NZP1 + O + N-NZP2
60000 \u003d 4500 + 43000 + H-3000
H \u003d 15,500 rubles.
Assignment 3.13
The enterprise has two construction and installation departments SMU-1 and SMU-2. When calculating the cost of work under construction contracts, their overhead costs are distributed in proportion to the planned rates of direct costs. Planned rates are calculated based on labor costs in SMU-1 and on the basis of material costs in SMU-2. Based on the information on the estimated scope of work for the coming year, the following planned costs were determined, table 17.
Table 17
Planned costs of SMU
Define full cost contract number 7.
Decision:
Full s / s
Basic:
* SMU-1 \u003d 190000
* SMU-2 \u003d 155000
Overhead:
* SMU-1 \u003d 134460
* SMU-2 \u003d 119880
Assignment 3.14
In the process of associated production, four types of products are manufactured: A, B, C and D. The data for calculating their cost are shown in Table 18.
Table 18
Cost data by product
Required:
1. Make a calculation using the residual value method, provided that product A is the main
2. Make a calculation of the cost of all products by the distribution method in proportion to the selling price
Decision:
1) Residual value method
|
Product type |
Distribution base |
% distribution |
Total costs |
Variable costs |
Total cost |
|
Assignment 3.15
An enterprise with a two-stage manufacturing process (production sites A and B) produces only one type of product. Each unit of production passes through both sections in sequence during production.
During the reporting period, 1000 units were manufactured, 800 were sold.
The singleton media costs are:
Wages for manufacturing products:
Section A - 3000 rubles. for the release of 1400 units;
Section B - 4500 rubles. for the release of 1000 units.
Materials:
Section A - 12,000 rubles;
Section B - 32,000 rubles.
Management and sales expenses amounted to 1,600 rubles.
Make a calculation of the cost of work in progress, finished and sold products
Decision:
Section A: 3000 + 12000 \u003d 15000
1) A \u003d 3000/1400 \u003d 2.14 rubles
B \u003d 4500/1000 \u003d 4.5 rubles.
2) A \u003d 12000/1400 \u003d 8.57 rubles.
B \u003d 32000/1000 \u003d 32 rubles.
3) NP \u003d 400 units
SNP \u003d 400 * (2.14 + 8.57) \u003d 400 * 10.71 \u003d 4284 rubles.
4) SGP \u003d 1000 * ((2.14 + 8.57) + (4.50 + 32)) \u003d 1000 * 47.21 \u003d 47216 rubles.
5) NEO \u003d 47216 + 4284 \u003d 51,500 rubles.
6) 47216/1000 * 800 + 1600 \u003d 39372.80 rubles.
4. Cost accounting systems
Assignment 4.1
During the reporting month, the company produced 2,300 sports bags. Non-variable costs amounted to 977,500 rubles, fixed costs - 282,900 rubles. All released sports bags were sold in the same month at a price of 660 rubles. per piece
Required:
1. Determine the total cost of one bag
2. Using a margin approach, compile a profit and loss statement for the volume of production and sales of 3,000 sports bags.
Decision:
Total cost of 1 bag:
2) 519.3 rubles.
Assignment 4.2
During the month, the enterprise completed the following business transactions, table 19.
Make the necessary records for reflecting production costs in accounting and management accounting, taking into account the fact that accounting is carried out with the calculation of the production cost of products, and management accounting is carried out with the calculation of the cost at variable costs using the direct costing system
Table 19
Business transactions for the reporting month
|
Amount, rub. |
|||
|
Basic materials transferred to production |
|||
|
Accrued wages for the main production worker |
|||
|
A unified social tax was charged (on the wages of basic production workers) |
|||
|
Depreciation of shop equipment has been charged |
|||
|
Listed rent for the use of the administrative building |
|||
|
Accrued wages for auxiliary workers (piecework form of payment). |
|||
|
The salary of the administration of the enterprise is accrued |
|||
|
Travel expenses incurred |
|||
|
Utility payments made for workshop premises (electricity, heating, water supply) |
Decision:
|
Accounting |
Management Accounting |
|||||
|
Closing accounts |
||||||
|
S / s productions - 560300 |
S / s productions - 443700 |
Assignment 4.3
The company produces wall panels. 10,000 panels were produced in October and only 9,000 were sold. During the reporting month, the costs indicated in table 20 were incurred.
1) the method of accounting for full costs;
2) the method of accounting for variable costs.
Table 20
Enterprise costs for the reporting month
|
Indicators |
Amount, rub. |
|
|
Direct material costs |
||
|
Direct labor costs |
||
|
Variable overhead costs |
||
|
Fixed overhead costs |
||
|
Variable selling expenses |
||
|
Fixed business expenses |
||
|
Selling price of one wall panel |
Compare your results. Prepare a profit and loss statement with a margin approach and a standard approach. Explain your result
Decision:
s / s unit of manufactured products:
s / s unit of sold products:
Assignment 4.4
In the reporting month, the company produced 1000 irons, 800 of which were sold in the same month. There is no work in progress. In the manufacture of the irons, the costs presented in Table 21 were donated.
Table 21
Costs for the reporting month
Determine the cost of the remainder of a batch of irons produced but not sold using the cost accounting method and the direct costing method Compare the results obtained and explain the reason for the discrepancy
Decision:
Full cost accounting method
s / s of manufactured products - 912,000 rubles.
s / s of the remainder of the production but not sold batch of irons - 182400 rubles.
Direct costing method
from / manufactured products - 567,000 rubles.
with / from the remainder of production but not selling products - 113,400 rubles.
Assignment 4.5
The manufacturing plant produces parts. Data describing the release and sale of these parts are presented in table 22.
Draw up accounting records for the release and sale of products:
1. With the actual method of cost accounting;
2. With the normative method of cost accounting;
3. When keeping records on the "standard-cost" system.
Table 22
Actual and standard indicators of production and sales of products
|
Index |
|||
|
normative |
actual |
||
|
Material consumption per item, kg |
|||
|
Price for 1 kg of material, rub. |
|||
|
Hourly rate of production workers, rubles |
|||
|
Labor productivity, products per hour |
|||
|
Fixed general production costs, rubles |
|||
|
Variable overhead costs, rubles |
|||
|
Products produced, pcs. |
|||
|
Product selling price, rub. |
Decision:
|
The actual |
Regulatory |
Standard |
||
|
Material costs |
8,2*75*220=135300 |
8,2*75*200=123000 Price variance \u003d 8.2 * 75 * 20 \u003d 12300 |
8,2*82*200=134480 Price deviation \u003d 8.2 * 82 * 20 \u003d 13448 Deviation due to production volume \u003d 8.2 * 220 * 7 \u003d |
|
|
Labor costs |
Deviation due to production \u003d (37.5-25) * 180 \u003d deviation due to hourly rate \u003d 25 * 8 \u003d |
Deviation due to production \u003d (41-25) * 180 \u003d deviation due to hourly rate \u003d 82/3 * 8 \u003d deviation due to production volume \u003d (82-75) / 3 * 8 \u003d 18 |
||
|
ODA by value |
22400 deviation \u003d 600 |
22400 deviation \u003d 600 |
||
|
ODA variables |
9000 deflection |
9000 deflection |
||
|
Output of products |
Deviation \u003d 12300-2250-200 + 600-400 \u003d 10050 |
173260 deviation 13448-12628-2880-218 + 18 + 600-400 \u003d |
|
The actual |
Regulatory |
Standard |
|||||||
Assignment 4.6
In the reporting month for the production of 2000 units. product A actually used 7400 kg of basic materials in the amount of 1,332,000 rubles. In accordance with the current norms of costs per unit of product A, 3.6 kg of basic materials should be consumed at a price of 170 rubles.
Determine the amount and nature of material deviations, analyze the deviations and draw up transactions that are typical for reflecting the movement of materials in the "standard cost" system.
Decision:
Actual material costs \u003d 1,332,000 rubles. Dt20 Kt10
Material cost 3.6 * 200 * 170 \u003d 1,224,000 Dt20 Kt10
Deviation fact from stoids \u003d 108000 Dt16 Kt10
Assignment 4.7
The company manufactures wooden chairs. It can sell 400 chairs within a month. In accordance with the current regulations, for the production of this number of chairs, two carpenters will be required, the labor productivity of each of which should be 0.8 products per hour, and the hourly wage - 56 rubles.
In fact, the carpenters made 320 chairs at the planned capacity, but the quality of the products was very high, so hourly payment amounted to 60 rubles,
Determine deviations in labor costs, analyze them and make entries in accounting registers, taking into account that the company uses the "standard cost" system
Decision:
Actual costs \u003d 320 / 0.8 \u003d 400 * 60 \u003d 24000 Dt20 Kt 70
Standard costs \u003d 400 / 0.8 * 56 \u003d 28000 Dt20 Kt70
Deviation \u003d 4000 Dt16 Kt70
5. Budget planning
Assignment 5.1
There is the following information cash flow (table 23).
Table 23
Cash flow information
Determine the amount of money that must be attracted for the normal functioning of the enterprise.
Decision:
Option 1:
53400 + 4500 - 6000 - 45000 \u003d 6900 rubles.
Option 2:
59600 + 2000-2500-58000 \u003d 1100 rubles.
Task 5.2
The enterprise has stocks of finished products of 20,000 units. During the reporting period, it is planned to produce 56,000 units. products. At the end of the budget period, ending stocks should be 12,000 units.
Determine the planned sales volume
Decision:
Planned sales volume \u003d 20,000 + 56,000-12,000 \u003d 64,000 units.
Assignment 5.3
During the budget period, the company expects to sell products on credit in the amount of 219,000 rubles. and receive proceeds in the amount of 143,500 rubles. It is assumed that no other cash flows are expected. The total amount of payments in the budget period will be 179,000 rubles, and the minimum balance on cash accounts should be 10,000 rubles.
Determine the amount to be additionally attracted
Decision:
It is necessary to additionally attract \u003d 179000 + 10000-143500 \u003d 45500 rubles.
Assignment 5.4
The company produced 200,000 units in the reporting year. product A. Total production costs amounted to 400,000 rubles, of which 180,000 rubles. - fixed costs. It is assumed that there will be no changes in the accounting method used, production capacities and prices.
Determine the total budgetary cost for the production of 230,000 pieces. product A next year
Decision:
1) variable costs for 20,000 pcs. \u003d 400,000-180000 \u003d 220,000 rubles.
2) variable costs for 230,000 pcs. \u003d 220,000 / 200,000 * 230,000 \u003d 253,000
3) total cost of 230,000 pcs. \u003d 180,000 + 253,000 \u003d 433,000 rubles.
Assignment 5.5
Head of a transport company with a fleet of 30 trucks estimates costs. The two main contributors to these costs are:
1. Fuel - 12 rubles. for 1 km;
2. Depreciation - 7500 rubles. per truck per year;
Create a flexible cost budget at the specified cost for 30 trucks with 10,000 km, 20,000 km and 25,000 km.
Decision:
6. Pricing methods
Assignment 6.1
The enterprise produces haberdashery products, and it is constantly mastering the release of new products. Table 36 provides information on the costs that are planned for the production of 8,000 leather belts and 6,000 leather wallets.
Table 36
Planned volume of expenses for the production of leather goods
|
Cost item |
Leather belts |
Leather wallets |
|
|
Basic materials |
|||
|
Labor costs of key production workers |
|||
|
Variable overhead costs |
|||
|
Fixed overhead costs |
|||
|
Business expenses |
|||
|
General and administrative expenses |
The company wants to make a profit of 150,500 rubles. from the production and sale of leather belts and 170,000 rubles. - from the release and sale of leather wallets.
1) by the method of variable costs;
2) based on gross profit;
3) Based on your ROI.
Decision:
1) By the method of variable costs
Leather belts
% margin \u003d (150500 + 135200 + 65300 + 22000) / 800000 * 100% \u003d 47%
Price \u003d 100 + (0.47 * 100) \u003d 147 rubles.
147*8000 > 1022500
Leather wallets
% margin \u003d (170,000 + 120,000 + 45,500 + 32,000) / 920000 * 100% \u003d 4%
Price \u003d 153.33+ (153.33 * 0.4) \u003d 214.66 rubles
6000*214,66> 1117500
2) Based on gross profit
Leather belts
% margin \u003d (150500 + 65300 + 22000) / 935200 * 100% \u003d 25%
Price \u003d 935200 / * 8000 + 116.9 * 0.25 \u003d 147 rubles.
Leather wallets
% margin \u003d (170,000 + 45,500 + 32,000) / 1,040,000 * 100% \u003d 24%
Price \u003d 173.33+ (173.33 * 0.24) \u003d 214.66 rubles.
3) Based on ROI
Leather belts
% margin \u003d 150500/1022500 * 100% \u003d 15%
Price \u003d 127.81+ (0.15 * 127.81) \u003d 147 RUB
Leather wallets
% margin \u003d 170,000 / 1117500 * 100% \u003d 15%
Price \u003d 186.25+ (0.15 * 186.25) \u003d 214.66 rubles
Assignment 6.2
The organization produced 100 items. The costs of their production are presented in table 37. The organization plans to receive a profit from this sale in the amount of 30,000 rubles.
Table 37
Product manufacturing costs
|
Cost item |
Amount, rub. |
|
|
Basic materials |
||
|
Salaries of the staff of the main production workers |
||
|
Variable overhead costs |
||
|
Fixed overhead costs |
||
|
Business expenses |
||
|
other expenses |
Decision:
{!LANG-ab91e27697fa61cb16b9402851bba106!}
(30000+20000+22000+10000)/220000+40000+30000*100% = 28,3%
{!LANG-9be017ae56f47f88d8b05c7a2f5e4651!}
{!LANG-bae4650dd82ec380e5bd476e4e939232!}
{!LANG-1dea6b871b310385aaf7c8c049cc975f!}
{!LANG-32abef5bc7be5d02124a940c9ec3bf28!}
{!LANG-0267a1b076a0f39c236faa64d61c9859!}
{!LANG-71d5bc720b3e2a4d3d7ed72e42842d7d!}
{!LANG-475073f19fbb4d5783667144a402d71f!}
{!LANG-dcf25567453250bef649c5a50ebe95d6!}
{!LANG-f3cbbb027eb30e3e567e075ba71053a7!}
{!LANG-7f969b108ca9b0d2f58078b1492d2b1f!}
|
Cost item |
Amount, rub. |
|
|
Basic materials |
||
|
{!LANG-4ae0d432cae7bd42cbafe905875680f1!} |
||
|
Variable overhead costs |
||
|
Fixed overhead costs |
||
|
Business expenses |
||
|
other expenses |
{!LANG-400cfbe84bf64bd0042a3304ada119d9!}
{!LANG-ad346f550372af0b67364899199fad03!}
{!LANG-a464fc5041fdf83b095003234c3bc6b8!}
{!LANG-5fe80f57231482afb35eec6f7d93b5db!}
Decision:
{!LANG-e62b641efb4f26fc3dc042707bf27a89!}
{!LANG-932cbb4c9e3b1c96d7f77c19c80cd2d7!}
{!LANG-bc71701ca138435ecb790ec05f497caf!}
{!LANG-654909e4d47ba63d03e572de3c99c1e6!}
{!LANG-56e0503e90f972b47180db00ddfb9ff0!}
{!LANG-3069da756b963bc32765ae4a55df1433!}
{!LANG-0c9b6a805ca4367becbbe849e1442b2b!}
{!LANG-44a116deff128b21ec870562b19d386c!}
{!LANG-55a3565fbc30fc9306b97a89126ba4b8!}
{!LANG-b2c00c66572d764126a2e7d091235d81!}
{!LANG-ab6e4501869e2a397bf257c0cb1ebc6c!}
Decision:
{!LANG-898b97365dc0b07429f5cca1cc808cc4!}
{!LANG-f7d9f5518adea44b52ccacf6cd1b42c5!}
{!LANG-706cc00447ac15464a7e5f2cb96ea9ce!}
{!LANG-4414f66f9dd47e6d1690dbc363513dc7!}
{!LANG-9413d3b73ebac96bac52e0a84c95cb66!}
{!LANG-b31d916b440f8788c5ff4702cdd4c8c2!}
{!LANG-d0dca95a98fcaa2466fdc948f15677a2!}
|
Indicators |
{!LANG-e9d62f27b58a6154d33306b6c291afa1!} |
{!LANG-d9076ffa376b97a15c0827df980f6543!} |
||
|
{!LANG-ce3fec111a8c62700e95f15153eeeda9!} |
||||
|
{!LANG-c7da7f36e9b7df98c267e4443f439833!} |
||||
|
{!LANG-59b30cfd655b0e1794524b2ef189cc59!} |
||||
|
{!LANG-d17e100b63028912ab86b6bed77313f9!} |
||||
|
{!LANG-bdf5b28b6ec8734fc8fc532b5d60dfd4!} |
||||
|
{!LANG-4b66ac5f69dfe2bac7818a86402d3b93!} |
||||
|
{!LANG-d385fa3ef81ddcc3f9c4ccd543e04cf1!} |
{!LANG-7e92d86f730ced2a61d43f42b2240f41!}
{!LANG-13eeb088d9d40cf5929f41e79e7ee263!}
{!LANG-ce9b627ae990788fc70eafa4a0881e6f!}
{!LANG-28005c1f3ee915ec55135c2b8a2ec009!}
{!LANG-3d9af5646f7f1efb32ff2a2c2e3375d2!}
{!LANG-a9c449146126afc253d6d011d63b7b09!}
{!LANG-f049ea3280abf673cd8539da165802e5!}
{!LANG-a3c0d4eeff3012e28306843e148d8515!}
{!LANG-48bf3516b9683e0d65f3d0f95c69f8f8!}
{!LANG-921cfbdac4cf7a3501248f494b27a46f!}
Decision:
{!LANG-963e360acbb72c7134f62250ffd15853!}
{!LANG-78f27dbcb75375634f948a912cad6c35!}
{!LANG-a281a32c28c468761fc98300679423d7!}
{!LANG-05293696e914e51e511ff0be77ef98b2!}
{!LANG-d42b5f7dc9b9702574b55f95962ccaac!}
{!LANG-15ad64c8493c65d66cf037f37664c4aa!}
{!LANG-e5bc8be6713e4d0c768f8a2d68b0be34!}
{!LANG-1338c31acc13936920e0fc55509ed0e9!}
{!LANG-8605006f9658c38c817bdb57edcac103!}
{!LANG-ab33073c031c5b56b8492bd5ec56bbc4!}
{!LANG-3179b1ab34741c2121b0a3f9f0e3b188!}
{!LANG-477986a69576b0f86bb728b99b3c6c0f!}
{!LANG-517a642a707ee5b4dd907368f62dd926!}
{!LANG-937706bca84677190791b6f822816d86!}
{!LANG-15c5b681b9478f43f61945bc0df6a13b!}
{!LANG-cea4bad456eec5befdf2cb78ed081d85!}
{!LANG-35e1dcade8b261b9974f2c5fd370b6a5!}
{!LANG-95f452d1ff51cfae33611e80d7916268!}
{!LANG-f46aa997513d6ad5c269ec356a7ec458!}
Decision:
{!LANG-e3629e286b11977f5ede850f42d91718!}
{!LANG-20651dcdc541b7fd63a16af88a939753!}
{!LANG-ace5899f8be4d02a1d5dbfc42b30a1fe!}
{!LANG-f49fed0ba1930581340d37e9498939f9!}
{!LANG-f68ce23f528279c3353af791316d4967!}
{!LANG-a82240f528b42155f010fd3b0bf2f522!}
{!LANG-3346ec7be436e13721609fb504f86b59!}
{!LANG-2f995338882f8b2b95f6c79ebc710e68!}
{!LANG-fe9e5907dce9f8e1b0f741a09249b958!}
{!LANG-8a652f0ea4c4fc271a8590dfb29e87a6!}
{!LANG-cadc16ff4d0c78ea853058db5354daa0!}
{!LANG-c41404b95debe195e8858d963ab5a529!}
|
{!LANG-4f18e64246adf9235f88341c4f777d07!} |
|||||
|
{!LANG-23dd6b6dc610659c08b9e48f01fb52de!} |
|||||
|
{!LANG-884034a73a932d5e74004712139eae7f!} |
|||||
|
{!LANG-9191cc9a48b7275d2022662eaeb79619!} |
|||||
|
{!LANG-445fa6f64c8a2d17a9b8bdbe0b7ed28c!} |
|||||
|
{!LANG-48cd31e919f5aed7e2041186575ad651!} |
|||||
|
{!LANG-b10e11574d120c2ca44af828a6c8b2ce!} |
|||||
{!LANG-bd85e8bb6749f4156f452b187e70e90f!}
{!LANG-70e9fe0e90536656fd187cfbea6d2fac!}
{!LANG-de6d6b95dbe928bb154137cffe79901b!}
{!LANG-f88c6866cd583dab34f8fa81ce3c7190!}
{!LANG-920e4e115a491f32396abe560a8e60c9!}
{!LANG-8f7d607f66e6a572906629d6bb99c089!}
{!LANG-c41404b95debe195e8858d963ab5a529!}
{!LANG-2315defc5e8fbf7be03badaab0f522f9!}
{!LANG-c5dafcc70871369ec63342216f3d987e!}
{!LANG-f9e60d832235c2295f93396c707a86a3!}
{!LANG-61169d801096342c54409610d71aaf30!}
{!LANG-90384240836bec2acf12b772538721a6!}
{!LANG-85ef90266013f90db63465f33b494701!}
{!LANG-d4233acadd11376596520b8da7f19296!}
{!LANG-48158098924cc015dc0124df3fee41b3!}
{!LANG-4f6fd8783ed4a996bb84700678bf8e06!}
{!LANG-39b3aff180ee9a20f9647de7f43ed9df!}
{!LANG-4cc5a29a2cb786a32f853816821c5517!}
{!LANG-dadb3b59a1e4a14b55d75e75496304d6!}
{!LANG-5f40f505b23d69307dbf2c86b3cc1e4d!}
{!LANG-9ae52423a5aa4b245def0e6d5ee10d90!}
{!LANG-65b36813fb065d2c5e952dddbe637e0c!}
{!LANG-0889d1ff3603964861b66d71e7ada43f!}
{!LANG-3e237bffb63bdb3fe80e4e5313423d89!}
{!LANG-12a55e33490444e463f0804f01d81000!}{!LANG-bf246cf9710c114545812a5a9bb952ce!}
{!LANG-e817153fc4bf241176a2a17a0d67180b!}
{!LANG-df8b276494b214791617d03e545f79b5!}
{!LANG-0e28d083640c9795f6799853ff155d28!}
{!LANG-55f1e81714a04ab4a17f4df76832059b!}
{!LANG-bab709b8f55f9822d8d969b2212fefd9!} {!LANG-492304a6091af91e3582e3a47a6427fc!}.
{!LANG-7b53f55c7f1f062ba978aa4bc5a8d250!} {!LANG-f8584880ac67871e13308fa16539e095!}{!LANG-b73daf091a97f86463fc4883ccdc8a88!}
{!LANG-7430765a887d801ab01da0d44a891e71!}
{!LANG-7ce067c6821a9b3cc641a6279af6dc8c!}
{!LANG-d477bb1e9a194eb2dc9ea1d5639277f2!}
80 * 8 + 20 * 7 - 30 + 20 = 770.
{!LANG-673d6d2d2c78ef814fe4a58e82a134af!}
{!LANG-3e271a1ec4f6aa5634f66bf3a4979c0d!}
{!LANG-c6e3e2694516ede53192fa477f24bb23!}
{!LANG-f3946c085ef47ea4d7c3af1b04d68859!}
{!LANG-67d20274bdca20e9f9d9038b73d630e2!}
{!LANG-8636c313d816c227c4c5b755e6ee1d44!}
770 / (80 + 20) = 7,7
{!LANG-b35e20bb4e54eddb6466f80431141704!}
{!LANG-9b1f95593632495396f26c0d72d9aea7!}
{!LANG-8a9e465e52253a23b9639485caa08d99!}
{!LANG-1a53750b1fa0f6383029ed93916193f3!}
{!LANG-ceb9de6a26730c7a880ee9daaccff3f9!}
{!LANG-84eb7550715df62bf98f9ee2bbef84f4!}
{!LANG-0a7925a7868d4111e5262f8d662b334a!}
{!LANG-b698fa3cffb07727009b63030b0b0ca7!}
(80 * 8 + 20 * 7 - 20) / 100 = 7,6.
{!LANG-5b0d94bd8c8be85dcbd6a4031e3b361e!}
{!LANG-2ef96888a7479f621d4646e06ccbcc6d!}
{!LANG-3f19c3fd2435173f73e1c4ba40d034d3!}
{!LANG-1a53750b1fa0f6383029ed93916193f3!}
{!LANG-ceb9de6a26730c7a880ee9daaccff3f9!}
{!LANG-84eb7550715df62bf98f9ee2bbef84f4!}
{!LANG-0a7925a7868d4111e5262f8d662b334a!}
(80 * 8 + 20 * 7) / 100 = 7,8
{!LANG-c0643e2aa9bc4bcd69f566df335ad6de!}
{!LANG-f8d3f0f610faa2419a57041ba7c4672f!}
{!LANG-ee70154b11739023265d0df4e965cd5b!} {!LANG-407ec2ecfa1ea6d243c95b9660227c8f!}{!LANG-2b14252313e34c339e7ad165b61871b5!}
{!LANG-14742046628b20ba35431d17dfe03385!}
{!LANG-607a64af4ab561c06f6addfdf68a5b9f!}
{!LANG-be09ddaa510aed0319a731e4682626af!}
{!LANG-d190b6a565193cd97c11abe25177a752!}
{!LANG-a1b6d3f796cf6a1f4f8dc77a456d315d!}
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{!LANG-3776c4ea9063fefdd3bccb88ea9f6983!}
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43,23 / 48,63 = 0,89
{!LANG-57d96de4ddd0c4a56516a2a96cc57adf!}
{!LANG-8149626563a98cf7b0c6e1b81f1933f9!}
63,12 / 74,44 = 0,85
{!LANG-fa5395d45263847dfb61e75f17673e98!}
{!LANG-f5f2d50c9da06e81777b40b15366ccd9!}
161,55 / 199,2 = 0,81
{!LANG-a40f78672928106bf8b7ed840b01cb15!}
{!LANG-1bb9b1ee489ee178334a829e962ed437!}
298,41 / 347,4 = 0,86
{!LANG-e2c593610beedcad7f38c0551f375d77!}
{!LANG-e17289595e33001d1ddc916f2511dda9!}
50,91 / 59,2 = 0,86
{!LANG-28a8febb3be2573bd26166eaf24df6dc!}
{!LANG-af0a2d332bda6a31519d7330239978b5!}
76,83 / 92,57 = 0,83
{!LANG-003c83926a6c91740d3637ee0cb82cee!}
{!LANG-a01def7983869ced0f5695679ce64c05!}
163,73 / 218,9 = 0,75
{!LANG-e2d8dca964983ba814263706381300db!}
{!LANG-6d0474a68769391bc69ed8516bf154e5!}
361,69 / 459 = 0,79
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{!LANG-c2ed79ded03e9cdb0587bb5eb46f4e51!}
{!LANG-ad6338ce9f6dddd1f6749b382401f420!}
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{!LANG-b050b51bfbb770eea08e2b6877657a7d!}
{!LANG-fa31913c5ab7578b31fb722b4ebc86ab!}
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{!LANG-b52a907f5574d4bab956de8e05ee2030!}
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{!LANG-0655506eac31d0b017d92f0789780e77!}
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