Production output thousand rubles formula. Analysis of production and sales of products. Analysis of the volume of production

Solution 1:

1. Commercial products:

2000 + 100 + 300 + 50 + 450 \u003d 2900 million rubles.

2. Gross production:

2900+ (370-220) + (150-200) \u003d 3000 million rubles.

3. Products sold:

2900+ (180-280) \u003d 2800 million rubles.

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

table 2

Solution 2:

1. Planned and actual production in value terms:

According to plan: 2 thousand rubles / piece × 40 thousand pieces + 1.8 thousand rubles. × 6 thousand pieces \u003d 90.8 million rubles;

Actual: 2 thousand rubles / piece × 44 thousand pieces + 1.8 thousand rubles. × 4 thousand pieces \u003d 95.2 million rubles.

2. Increase in the cost of products due to changes in grade:

95.2- 90.8 × 48/46 \u003d 0.452 million rubles.

3. Increase in the cost of products due to increased output:

90.8 × 48 / 46-90.8 \u003d 3.948 million rubles.

4. Amount of profit:

According to the plan: (2-1.6) × 40+ (1.8-1.5) × 6 \u003d 17.8 million rubles.

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

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

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

5. Increase in profit due to an increase in product output:

17.8 × 48 / 46-17.8 \u003d 0.774 million rubles.

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

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

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

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

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

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

at the end of the year - 9 million rubles.

Problem 4. In the base year, the volume of sales amounted to

420 million rubles In the reporting year, the company sold finished products in the amount of 430 million rubles, provided services to third-party organizations in the amount of

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

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

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

Table 5

Indicators of production and sales of products

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

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

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

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

Table 7

The main indicators of the enterprise

Problem 8.Determine the planned and actual volume of production in value terms. Evaluate the impact of changes in the grade and output on the change in the cost of manufactured products and the amount of profit according to the data given in table. 8.

Table 8

The main indicators of the enterprise

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

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

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

Workshop No. 4.Calculation of depreciation deductions, fixed assets by different methods, wear and tear rates. Calculation of the average annual value of fixed assets, retirement, renewal, growth rates of fixed assets. Determination of indicators of capital productivity of fixed assets, capital intensity of production, level of capital-labor ratio.

Objective 1.The cost of purchasing equipment - 1170 thousand rubles, delivery cost - 20 thousand rubles, installation - 10 thousand. Equipment service life - 8 years. The equipment has been used for 6 years. The book (initial) cost of the building where the equipment is installed is 1,300 thousand rubles.

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

Solution 1.

1. Balance sheet (initial) value of the active part of fixed assets:

(1170 + 20 + 10) thousand rubles \u003d 1200 thousand rubles

2. Rate of depreciation of the active part of fixed assets:

1200 thousand rubles × 100% / (1200 thousand rubles × 8 years) \u003d 12.5%

3. The annual amortization of the active part of fixed assets:

1200 thousand rubles / 8 years \u003d 150 thousand rubles.

To be included in the cost of production, the annual depreciation amount is divided by 12: 150/12 \u003d 12.5 thousand rubles.

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

150 thousand rubles / year × 6 years \u003d 900 thousand rubles

5. Residual value of equipment:

1200 thousand rubles - 900 thousand rubles \u003d 300 thousand rubles.

6. Depreciation rate of the active part of fixed assets:

900 thousand rubles / 1200 thousand rubles \u003d 0.75

7. Coefficient of serviceability of the active part of fixed assets: 1-0.75 \u003d 0.25

8. The total cost of fixed assets:

1200 thousand rubles + 1300 thousand rubles. \u003d 2500 thousand rubles.

9. The share of the active part of fixed assets: 1200 thousand rubles. × 100% / 2500 thousand rubles \u003d 48%

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

The volume of production of marketable products for the year amounted to 9,790 thousand rubles, the average annual number of production workers - 10 people.

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

Solution 2:

1. The cost of fixed assets retired during the year: 60 + 80 + 140 + 360 \u003d 640 thousand rubles.

2. Retirement rate of fixed assets:

640 thousand rubles × 100% / 8,825 thousand rubles. \u003d 7.25%

3. The cost of fixed assets introduced during the year: 150 + 100 + 80 + 440 \u003d 770 thousand rubles.

4. Cost of fixed assets at the end of the year:

8825 + 770-640 \u003d 8955 thousand rubles.

5. The coefficient of renewal of fixed assets:

770 thousand rubles. × 100% / 8955 thousand rubles. \u003d 8.6%

6. Growth rate of fixed assets:

(770 - 640) thousand rubles. × 100% / 8,825 thousand rubles. \u003d 1.5%

7. Average annual cost of fixed assets:

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

140 × 4 + 360 × 1) / 12 \u003d 8825 + 255 - 180 \u003d 8900 thousand rubles.

8. Capital productivity: 9790 thousand rubles. / 8900 thousand rubles. \u003d 1.1 rub / rub

9. Capital intensity: 8900 thousand rubles. / 9790 thousand rubles. \u003d 0.97 rub / rub

10. The capital-labor ratio of production workers:

8900 thousand rubles. / 10 people \u003d 890 thousand rubles. / person

Problem 3... The initial cost of the basic production assets of the enterprise was 10 million rubles, the average rate of annual depreciation charges was 7%. After 8 years, the value of a similar enterprise decreased by 10% while productivity increased by 25%

Determine after 8 years of operation: residual value of fixed assets; replacement cost, factor of physical wear and tear, factor of obsolescence:

Solution 3:

1. The residual value of fixed assets after 8 years of operation:

10 million rubles - 10 million rubles. × 8 years × 7% / 100% \u003d 4.4 million rubles.

2. The replacement cost of fixed assets after 8 years of operation:

10 million rubles (1- 0.1) / (1 + 0.25) \u003d 7.2 million rubles.

3. The coefficient of physical depreciation of fixed production assets after 8 years of operation:

(10 - 4.4) million rubles. × 100% / 10 million rubles. \u003d 56%

4. Degree of obsolescence:

(10 - 7.2) million rubles. × 100% / 10 million rubles. \u003d 28%, including:

The first kind by 10%;

of the second kind: (10 × 0.9-7.2) million rubles. × 100% / 10 million rubles. \u003d 18%

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

Define depreciation charges:

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

By writing off the cost according to the sum of the number of years of the period of use

Objective 5. There are 20 machines in the workshop, the operating mode is two-shift. The duration of the shift is 8 hours, working days a year - 250. The productivity of one machine - 12 items per shift. The actual operation time of one machine per year is 3800 hours. The annual production volume of the workshop is 102,600 items.

Define coefficients of extensiveness and intensive use of equipment, coefficient of integral load of equipment. Make a conclusion on the task.

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

Calculate the shift factor of equipment and the degree of its load. Definethe percentage of the reserve for equipment loading to the working time fund.

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

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

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

Workshop No. 5.Calculation of the need for working capital at the enterprise, the rate of increase in costs. Determination of the turnover ratio, the duration of one turnover of working capital in the period under review. Calculation of the cost of releasing working capital as a result of improving their use.

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

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

Solution 1.

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

40 thousand editions × 1250 rubles / ed. × 18 days / 360 days \u003d 2500 thousand rubles.

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

40 thousand editions × 1.1 × 1250 rubles / ed. × 18 days / 360 days \u003d 2750 thousand rubles.

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

44 thousand ed. × 1250 rubles / ed. × (1- 0.08) × 18 days / 360 days \u003d 2530 thousand rubles.

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

2530 thousand rubles. - 2500 thousand rubles. \u003d 30 thousand rubles.

5. Amount of conditional release of working capital:

2750 thousand rubles. - 2530 thousand rubles. \u003d 220 thousand rubles.

Objective 2.The production cost of the annual production of the enterprise is 27 million rubles. The duration of the production cycle for the manufacture of a product is four days. The costs for each product during the production cycle are carried out in four stages of the same duration as follows: 1st day - 14 thousand rubles, 2nd day - 1 thousand rubles, 3rd day - 2 thousand rubles, 4th day - RUB 3,000

Define:the growth rate of costs and the amount of working capital in work in progress.

Solution 2.

1. Average cost of one product in work in progress

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

3 thousand rubles × 1 day) / 4 days \u003d 16.5 thousand rubles.

2. The production cost of one product

(14 + 1 + 2 + 3) thousand rubles. \u003d 20 thousand rubles.

3. Ratio of cost escalation

16.5 thousand rubles / unit : 20 thousand rubles / unit \u003d 0.825

4. The amount of working capital in work in progress

RUB 27,000 thousand : 360 days. × 4 days × 0.825 \u003d 247.5 thousand rubles.

Objective 3.The volume of production is 400 thousand tons per year. Production cost of 1 ton - 4500 rubles. The duration of the production cycle is 0.25 days. Raw materials and materials are supplied for processing at the beginning of the production process, their cost is 60% of the production cost of the finished product. The rest of the costs are growing evenly. The stock rate of finished products is 3 days. The stock of raw materials is 20 days.

Define: the need for working capital for stocks of raw materials; unfinished production; stocks of finished products; aggregate standard of working capital.

Solution 3:

1. The need for working capital to create stocks of raw materials:

4.5 thousand rubles / t. × 400 thousand tons × 0.6 × 20 days / 360 days \u003d 60 million rubles.

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

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

1 million rubles

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

4.5 thousand rubles / t. × 400 thousand tons × 3 days / 360 days \u003d 15 million rubles.

4. Aggregate norm of working capital:

(60 + 1 + 15) million rubles. \u003d 76 million rubles.

Problem 4.The products sold are 12 million rubles, the average balance of working capital is 1.0 million rubles.

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

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

Solution 4:

1. The number of revolutions in the reporting year:

12 million rubles : 1 million rubles. \u003d 12 vol.

2. Duration of turnover:

Fiscal year: 360 days: 12 rev. \u003d 30 days / rev.

Planned year: 30-6 \u003d 24 days / rev.

3. The number of revolutions in the planned year:

360 days: 24 days / rev. \u003d 15 rev.

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

12 million rubles : 15 \u003d 0.8 million rubles.

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

1 million rubles - 0.8 million rubles. \u003d 0.2 million rubles.

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

Define release of working capital in the reporting year compared to the baseline: actual, relative, per 1 rub. products sold.

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

Solution 5.

1. Remaining working capital:

Base year: 20 million rubles. / 4 rev. \u003d 5 million rubles.

Reporting year: 22.5 million rubles. / 5 rev. \u003d 4.5 million rubles.

2. Saving working capital:

Actual: 5 million rubles - 4.5 million rubles. \u003d 0.5 million rubles.

Relative: 22.5 million rubles. / 4ob. - 4.5 million rubles \u003d 1.125 million rubles.

For 1 rub. products sold:

5 million rubles / 20 million rubles. - 4.5 million rubles. / 22.5 million rubles. \u003d 5 kopecks / rub.

or 1.125 million rubles. / 22.5 million rubles \u003d 5 kopecks / rubles.

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

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

Definethe absolute level of planned output and an increase in labor productivity, if at the base level of output, 1500 people would be required to fulfill the production program.

Solution 1.

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

RUB 3,000 million : 1500 people \u003d 2 million rubles / person

2. Number of employees in the reporting year:

2800 million rubles. : 2 million rubles / person \u003d 1400 people

3. The number of employees in the planned year:

1400 people × (100-5)% / 100% \u003d 1330 people.

4. The absolute level of planned production:

RUB 3,000 million : 1330 people \u003d 2.2556 million rubles. people

5. Increase in labor productivity:

a) absolute: 2255.6 thousand rubles / person. - 2000 thousand rubles / person \u003d

255.6 thousand rubles

b) relative: (2255.6-2000): 2000 × 100% \u003d 12.7%.

Objective 2.The planned volume of production is 200 products, the planned labor intensity of commercial products is 30 thousand standard hours. The actual volume of production is 220 items, the actual labor intensity of marketable products is 26.4 thousand standard hours.

Defineplanned and actual labor intensity of manufacturing a unit of production, growth of labor productivity of the main workers.

Solution 2.

1. Labor intensity of one product according to plan:

30,000 standard hours: 200 pcs. \u003d 150 standard hours.

2. The actual labor intensity of one product:

26 400 standard hours: 220 pcs. \u003d 120 standard hours

3. The level of actual labor intensity in comparison with the planned:

120 × 100% / 150 \u003d 80%

4. Growth of actual production in comparison with planned:

150 × 100% / 120 \u003d 125%

Objective 3.The annual output of products at the enterprise is 52,800 pieces, the labor intensity of 1 product is 50 minutes, the annual time fund of 1 worker is 1,760 hours. Due to technical and organizational measures in the planned year, the labor intensity of the product will decrease by 10 minutes.

Definedecrease in labor intensity, increase in productivity and lay off workers.

Solution 3.- twenty%; 25%; 5 people

Problem 4. The planned standard of time for the manufacture of one product is 33 minutes, the performance factor is 1.1.

Define the level of shift work of the worker, if the duration of the shift is 8 hours.

Solution 4. - 16th ed.

Objective 5. In the reporting year, the average number of workers in the workshop was 20 people. For the coming year it is planned to increase the volume of work by 32%, labor productivity will increase by 10%.

Define the number of workers for the planned year.

Solution 5. - 24 people

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

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

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

Task 7.For boring the part according to the norms, it takes 30 minutes. A worker processed 18 parts per 7.5 hour shift.

Definechange in the actual indicators of the labor intensity of part processing and output in comparison with the standard indicators.

Solution 7. - decrease in labor intensity by 16.67%;

production growth by 20%.

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

Objective 1. Determine the attendance and payroll number of production workers in the foundry for two-shift work based on the installed equipment and equipment maintenance standards given in Table 1. The nominal working time of one worker per year is 249 days, the actual (effective) working time is 218 days.

A retrospective analysis of the volume and structure of product output is carried out in several stages:

1. Study of the dynamics of the output of gross and marketable output in comparison with the volume of products sold.

2.Analysis of the implementation of the production program for the range.

3. Analysis of the structure of products and the impact of structural changes on the implementation of the production program.

4. Evaluation of the break-even point and the financial strength of the enterprise.

Stage 1. Analysis of the dynamics of the volume of output and sales of products will be carried out in current prices using the basic and average annual growth rates (gain), filling out the data in table 9.

Table 9

Analysis of the dynamics of the volume of production and sales of products

Stage 2. Evaluation of the fulfillment of the plan for the assortment is based on a comparison of the planned and actual output for the main types of products included in the nomenclature. An example of a calculation is shown in Table 10. Evaluation of the fulfillment of a plan for an assortment can be done in three ways:

by the method of the lowest percentage. The smallest percentage of the plan for product B, therefore, the plan is fulfilled by 98.25%;

by the method of the average percentage, which is calculated by dividing the total actual output within the plan by the total planned output. The plan calculated according to this method was fulfilled by 99.78% (599240 * 100/600540);

by the specific weight of products for which the plan is fulfilled. In our example, the plan is fulfilled for products A and B, the specific gravity of which is 64.68 and 23.26%, respectively. Thus, the plan was fulfilled by 87.94% (64.68 + 23.26).

In general, the production plan was fulfilled by 100.53%, but the degree of fulfillment for individual assortment items differs significantly: in group A the plan was overfulfilled by 1.09%, in group B the plan was overfulfilled by 0.19%, and in group C the plan underfulfilled by 1.75%. In this case, the most objective assessment of the implementation of the plan for the assortment can be given using the third method, according to which the degree of implementation of the plan is 87.94%.

Table 10

Analysis of the implementation of the plan for the assortment

Possible reasons for non-fulfillment of the plan: violation of the schedule and volumes of supply of raw materials, materials, components, shortcomings in the organization of production, errors in planning.

Stage 3. To calculate the impact of structural changes and eliminate their impact on economic indicators, we use several methods.

1) the method of direct counting for all products according to the change in the share of each product in the total output:

where N - product output in value terms; Q - production output in kind; D is the specific weight of each (i-th) name; p is the unit price.

The data for calculating the effect of structural shifts on the volume of output are presented in Table 11. The calculation of the influence of structural shifts is presented in Table 12. Based on the data presented in Table 12, it is possible to determine the effect of two factors on the volume of commercial output: the actual indicator of the volume of output and structural shifts ...

The volume of commercial output at actual output, planned structure and planned price will be:

A: 100 * 7465 * 0.5189 \u003d 387358.9 thousand rubles.

B: 65 * 7465 * 0.28.96 \u003d 140521.2 thousand rubles.

B: 52 * 7465 * 0.1914 \u003d 74297.7 thousand rubles.

Total: 602,177.8 thousand rubles.

The volume of commercial products at actual output, actual structure and planned price will be:

The change in the volume of commercial products due to structural shifts was:

N2 - N1 \u003d 603700 - 602177.8 \u003d 1522.2 thousand rubles.

The total change in the volume of issue will be 3160 thousand rubles. (603700 - 600540). The change in the volume of commercial products due to the change in the volume of output is equal to 1,637.8 thousand rubles. (602177.8 - 600540). Let's check whether the sum of changes due to two factors gives the value of the total change in the volume of output:

1522.2 + 1637.8 \u003d 3160 thousand rubles.

2) the method of direct counting for all products according to the percentage of plan completion:

where% VP is the percentage of plan completion.

Table 11

Data for calculating the impact of structural changes on the volume of output in value terms

According to table 11, the percentage of the plan is 100.28% (7465 * 100/7444).

The volume of commercial output, recalculated for the actual output under the planned structure, is determined by the formula:

N1 \u003d 3863 * 1.0028 * 100 + 2156 * 1.0028 * 65 + 1425 * 1.0028 * 52 \u003d 602177.8 thousand rubles.

The impact of structural changes on the volume of commercial output will be:

603,700 - 602,177.8 \u003d 1,522.2 thousand rubles.

3) method of average prices:

The method of average prices is based on determining the weighted average prices for the planned and actual structure and multiplying the difference between the values \u200b\u200bobtained by the actual output. The calculation is shown in Table 13. As a result of structural shifts, the average unit price increased by 0.2042 thousand rubles. If the result obtained is multiplied by the actual output, we get a change in marketable output due to structural shifts in the assortment of 1,522.2 tons. Rubles. products (0.2042 * 7465).

Determine the general standard of working capital, if the cost of annual production is 1,400 thousand rubles, the cost of materials is 500 thousand rubles, the stock rate in production inventories is 12 days, the stock rate of finished products is 10 days, the duration of the production cycle is 30 days.

Decision:

Np.z. - the standard of the enterprise's need for production stocks

Npr.z. \u003d Ref.z. * Tpr.z

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

Ref.z. \u003d 500/360

Tpr.z. - production stock rate in days

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

Nnzp \u003d Stp * T

Stp - average daily output at factory cost

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

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

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

Ngp \u003d Stp * Tgp

Annual production cost
Material costs
norm in production stocks, days
stock rate of finished goods
duration of the production cycle
Inventory requirement rate
Normaiv on WIP
The standard in the balance of finished products
General standard of working capital	30855,56

Assignment 25

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

In the next period, the sales volume is expected to increase to 1100 thousand rubles. At the same time, as a result of the planned activities, it is planned to reduce the duration of 1 turnover by 2 days.

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

Decision:

Let's find the duration of the turnover in the reporting period:

Total \u003d 360 / n \u003d 360: Cob.report. \u003d 360 / (RPotch / ObV.report) \u003d 360 / (1,000,000 / 50,000) \u003d 360/20 \u003d 18 days

Let's determine the duration of the turnover in the planning period:

Tm \u003d Totch - 2 \u003d 16 days, therefore K about pl \u003d 360: Tm \u003d 22.5

Find ObSrpl. ObSr.pl \u003d RPpl / Cob.pl \u003d 1,100,000 / 22.5 \u003d 48,900 rubles.

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

Tpl - Totch \u003d 48900 - 50,000 \u003d - 1100 rubles, i.e. the consumption of working capital will decrease by 1100 rubles.

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

Assignment 26

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

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

Determine the material consumption of 1 minibus.

Decision:

Assignment 27

For the production of 35 parts, 1200 kg steel was consumed at a price of 4980 rubles. per ton, cast iron 400 kg (2,100 rubles / t), aluminum 510 kg (2,630 rubles / t), non-ferrous metals 300 kg (5350 rubles / t), plastics 650 kg (2,410 rubles / t), brass 100 kg (RUB 900 / t).

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

Decision:

Assignment 28

The enterprise produced basic products in the amount of 326.6 thousand. rub. The cost of works of an industrial nature, performed on the side - 41.15 thousand rubles. Semi-finished products of our own production were manufactured for 23.7 thousand rubles, of which 80% were consumed in our own production.

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

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

Decision

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

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

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

Assignment 29

Determine the percentage of completion of the plan for production output using the data:

	Production output, thousand rubles
		actually

Decision

Product A: 80.23 * 100 / 81.45 \u003d 98.5%

Product B: 93.5 * 100 / 92.73 \u003d 100.8%

Self B: 100%

Product D: insufficient data

Product D: insufficient data

Product E: 26.85 * 100 / B47.34 \u003d 56.8%

Assignment 30

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

Index	1 quarter (actual)			II quarter (plan.)
1. Volume of products sold, thousand rubles.
2. Remaining working capital, thousand rubles,

Decision

1st quarter:

Firm A turnover ratio: 2850/267 \u003d 10.67

Firm B's turnover ratio: 2560/238 \u003d 10.75

Quarter 2:

Firm A turnover ratio: 2900/248 \u003d 11.69

Firm B's turnover ratio: 2730/300 \u003d 9.1

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

Assignment 31

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

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

Decision

Calculation of fixed assets:

small enterprise OPF \u003d 0.5 × 8 \u003d 4 million rubles;

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

Calculation of working capital:

small enterprise F about \u003d 4 / 0.2 \u003d 20 million rubles;

large enterprise F about \u003d 6/4 \u003d 1.5 million rubles.

Calculation of profitability:

small business R \u003d (0.3 / (4 + 1 + 20)) × 100% \u003d 0.012%;

large enterprise R \u003d (12 / (6 + 1.4 + 15)) × 100% \u003d 0.54%

Assignment 32

According to the table, compare the profitability of small and large enterprises.

Index	Company
1. Production volume, million rubles.
2. Capital intensity, rub.
3. Funds of circulation, million rubles.
4. Working capital, RUB mln.
5. Profit, RUB mln.

Decision

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

The value of fixed assets (OPF): OPF \u003d Ф е × V

Calculation of fixed assets:

small enterprise OPF \u003d 0.5 × 7 \u003d 3.5 million rubles;

large enterprise OPF \u003d 0.8 × 70 \u003d 56 million rubles.

Calculation of working capital:

small enterprise F about \u003d 3.5 / 0.14 \u003d 0.49 million rubles;

large enterprise F about \u003d 56 / 3.2 \u003d 17.5 million rubles.

Calculation of profitability:

small business R \u003d (2.7 / (3.5 + 2 + 0.49)) × 100% \u003d 0.45%;

large enterprise R \u003d (8 / (56+ 17.5+ 10)) × 100% \u003d 0.1%.

Assignment 33

The production program of the enterprise is 700 items per year, the cost of production of 1 item is 150 rubles, the rate of increase in costs is 0.66. Consumption of basic materials for a product - 100 rubles. with a stock rate of 25 days.

Consumption of auxiliary materials for the annual release - 6000 rubles. with a stock rate of 40 days, fuel - 3200 rubles. and 30 days, other stocks - 9,000 rubles. and 60 days, prepaid expenses - 1000 rubles. The stock rate of finished products is 5 days.

Determine the standard of working capital by elements.

Decision

Basic materials standard, thousand rubles \u003d Norm of stock of basic materials * Consumption of basic materials for one product \u003d 25 * 100 \u003d 2500 thousand rubles Norm of auxiliary materials \u003d Consumption of auxiliary materials for annual production * Norm of stock of auxiliary materials / 360 \u003d 600 * 40/360 \u003d 666, 7 thous. rubles Fuel rate \u003d Fuel consumption * Fuel reserve rate / 360 \u003d 3200 * 30/360 \u003d 266.7 thousand rubles Other inventory standards \u003d Other inventory consumption * Other inventory standards / 360 \u003d 9000 * 60/360 \u003d 150 0 thousand rubles Norm of production stocks \u003d Norm of basic materials + Norm of basic materials + Norm of fuel + Norm of other production reserves \u003d 2500 + 666.7 + 266, 7 + 1500 \u003d 4933.4 thousand rubles Volume of average daily production at production cost \u003d Production I program * Cost of one product / 360 \u003d 700 * 150/360 \u003d 291.7 thousand rubles

Working capital ratio in work in progress \u003d Increase in costs in work in progress * Cycle time * Volume of average daily production at production cost \u003d 0.66 * 40 * 291.7 \u003d 7700.9 thousand rubles Finished product inventory ratio \u003d Finished product stock rate * production cost \u003d 5 * 291.7 \u003d 1458.5 thousand rubles Working capital ratio \u003d Production inventory ratio + Deferred expenses + Working capital ratio in work in progress + Finished product inventory ratio \u003d 4933.4 + 1000 + 7700.9 + 1458.5 \u003d 15092.8 thousand rubles

Assignment 34

Determine the volume of sold, marketable and gross output.

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

Decision

1. The volume of commercial output: Tp \u003d Tg + Tk + Ti + F \u003d (44185 + 1915 + 750) + 450+ 500 \u003d 47800 (rub.) 2. The volume of gross output: Bn \u003d Tp - Nng + Nkg \u003d 47800 - 500 + 250 \u003d 47550 (rub.) 3. Volume of products sold: Pp \u003d Ong + Tp - Okg \u003d 280 + 47800 - 260 \u003d 47820 (rub.)

Assignment 35

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 rendered to the side in the amount of 1.5 thousand rubles, semi-finished products for sales to the side - 0.9 thousand rubles. rubles, semi-finished products for their own needs were produced - 20.2 thousand rubles, the rest of home-made tools for their needs at the beginning of the year - 3.4 thousand rubles, at the end of the year -4.8 thousand rubles.

Decision

Volume of commercial products: T \u003d 50,000 + 1,500 + 900 \u003d 52400

Gross output: B \u003d 52400 + (20200 + 4800-3400) \u003d 74000

Volume of products sold: P \u003d T \u003d 52400

Assignment 36

Determine the volume of gross, marketable and sold products, if the cost of finished products for sale to the outside is 59.5 thousand rubles, the cost of services provided to the side is 10.5 thousand rubles, the cost of work in progress at the beginning of the year is 15.9 thousand rubles, at the end of the year - 4.4 thousand rubles, the cost of finished products in stock at the beginning of the year - 13 thousand rubles, at the end of the year - 20.7 thousand rubles.

Decision:

TP \u003d 59.5 thousand rubles. + 15.9 thousand rubles. - 4.4 thousand rubles. \u003d 71 thousand rubles.

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

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

Assignment 37

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

Index	Amount, thousand rubles
1. Products ready for sale
2. Remains of GP in the warehouse:
at the beginning of the period
at the end of the period
3. Work in progress:
at the beginning of the period
at the end of the period
4. Services provided to third parties
5. Semi-finished products for own needs

Decision

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

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

RP \u003d 612 + 98.2 \u003d 710.2 thousand rubles.

Assignment 38

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

Decision

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

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

RP \u003d 224 + 0 \u003d 224 thousand rubles.

Assignment 39

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

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

The tool shop made tools for 270 thousand. rubles, including on the side of 140 thousand rubles, the rest goes to replenish the plant's reserves.

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

Decision

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

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

RP \u003d 13127-120 \u003d 13007 thousand rubles.

Assignment 40

Determine the volume of gross, marketable, sold products.

The blacksmith shop made products worth 500 thousand rubles, of which 400 thousand rubles. goes to the mechanical 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 to the assembly, and the rest is released to the side as spare parts. The size of the work in progress decreased by 16 thousand rubles.

The assembly shop produced products worth 800 thousand rubles, intended for sale to the outside. 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. handed over to the forging shop for operation, the rest of the products are to be sold.

The repair shop carried out repairs of its equipment for 205 thousand rubles. The work in progress in the workshop increased by 15 thousand rubles.

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

Decision:

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

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

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

Asked 41

The annual plan provides for the release of ed. And in the amount of 2880 pcs., And ed. B - 1800 pcs. Duration of the production cycle by ed. A -10 days, according to ed. B - 20 days.

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

Initial costs for products are 200 and 400 rubles, respectively.

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

Determine the value of work in progress by product and the total amount of work in progress.

Decision:

800/2880 \u003d 0.28 rubles. (Cost of one product A)

200 / 0.28 \u003d 719 pcs. (Total completed ed. A)

1200/1800 \u003d 0.67 rubles. (Cost of one item B)

400 / 0.67 \u003d 600 pcs. (Total completed ed. B)

Work in progress cost:

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

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

605 + 804 \u003d 1409.08 rubles.

The total amount of work in progress. (2880-719) + (1800-600) \u003d 3361 pcs.

Assignment 42

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

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

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

Decision

Commercial products: 52 + 4.8 + (50 * 0.5) \u003d 81.8 million rubles.

Sold products: 81.8 + 8-3 \u003d 86.8 million rubles.

Gross production: 86.8 + 3.8 \u003d 90.6 million rubles.

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

Assignment 43

Determine the volume of marketable, gross and sold products

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

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

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

RP \u003d 19700 + 5600-3800 \u003d 198800 thousand rubles.

Assignment 44

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

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

The cost of industrial services is 37,500 rubles. The remainder of the 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 for leave on the side - 8,000 rubles.

Decision:

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

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

RP \u003d 1,134,000 rubles.

Assignment 45

Product type	Price per unit, rub.	Issue volume, pcs.
Product A
Spare parts

Out of the produced number of forgings, 180 units were consumed for own needs.

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

Decision:

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

VP \u003d 278000 + 70 * 250 + 300 * 580 \u003d 469500 \u200b\u200brubles.

Assignment 46

The production of commercial products is planned for 4300 thousand rubles. The balance of unsold finished goods at the beginning of the year was 320 thousand rubles, at the end - 290 thousand rubles.

The cost of products sold over the past year is 3950 thousand rubles.

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

Decision:

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

Difference: 4330-3950 \u003d 380 thousand rubles.

Assignment 47

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

Decision:

Rsut. \u003d (400 * 360) / 360 \u003d 400 t.

Ztek. \u003d 400 t.

Zftr. \u003d 0.5 * 400 \u003d 200 t.

Zpr. \u003d 400 + 200 + 400 \u003d 1000 t.

Net product weight: 360 * 0.88 / 400 \u003d 0.8 t.

Assignment 48

The net weight of the product is 48 kg. Annual issue - 5000 ed. The effective utilization factor of materials is 0.75. As a result of improving the technology, the company plans to increase the utilization rate of materials to 0.76.

Material price - 30 rubles. per kg.

Define:

current and planned rate of material consumption for 1 edition;

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

Decision:

Actual application rate: 48 / 0.75 \u003d 64

Planned: 48 / 0.76 \u003d 63.16

Savings in kind: 63.16 * 5000-64 * 5000 \u003d 4200 kg.

Cost savings: 4200 * 30 \u003d 126000 rubles.

Assignment 49

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

Determine the general standard for working capital.

Decision:

Fixed assets in work in progress: 1000 * 18 * 50 * 0.7 / 365 \u003d 1724.85 thousand rubles.

Finished products in stock: 19 pcs.

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

General OS standard: 1100 + 100 + 1724.85 + 380 \u003d 3305 thousand rubles.

Assignment 50

The working capital standard is 3,300 thousand rubles, the plan for the sale of products is 19.8 million rubles.

Determine the turnover ratio and the duration of one turnover.

Decision:

Cob.area \u003d 19800/3900 \u003d 60

Dpl. \u003d 360/60 \u003d 6 years.

Assignment 51

Compare the profitability of small and large enterprises.

Index	Company
1. Production volume, mln. Rub.
2. Capital intensity, rub.
3. Funds of circulation, million rubles.
4. Working capital, mln. Rub.
5. Profit, million rubles.

Decision:

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

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

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

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

R (small) \u003d 0.72 / (8 + 4.5) * 100 \u003d 5.76%

R (large) \u003d 3.5 / (20 + 25) * 100 \u003d 7.78%

Large enterprise is more efficient

Assignment 52

The production program for the planned year provides for the release of ed. And in the amount of 2000 pieces, the wholesale price of a unit of publication - 300 rubles B - 1000 pcs., Price per item. - RUB 500 In addition, from the raw materials and material of the customer will be made ed. В in the amount of 300 thousand rubles, including the cost of raw materials and materials of the customer in the amount of 100 thousand rubles. Manufactured semi-finished products (casting) in the amount of 120 tons, the wholesale price per one ton of casting - 100 rubles. Of the total amount of castings, 30 tons will be consumed for own needs. Electricity will be generated for outsourcing in the amount of 40 thousand rubles. and completed work of an industrial nature on the side in the amount of 50 thousand rubles. Remains of work in progress at the beginning of the year - 200 thousand rubles, at the end of the year - 250 thousand rubles.

Determine the volume of marketable and gross output.

Decision:

TP \u003d 2000 * 300 + 1000 * 500 + 300000 + 100000 + 90 * 100 + 40,000 + 50,000 \u003d 1,599,000 rubles.

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

Assignment 54

In the planned year, it is planned to release the most important types of products in the nomenclature: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts for 1,100 thousand rubles. and other products for 500 thousand rubles. According to calculations, the balance of goods in the warehouse should decrease by the end of the year by 250 thousand rubles. Remains of work in progress at the beginning of the planning period amounted to 700 thousand rubles, and at the end of the year they will increase by 10%. Suggested wholesale prices of products: A - 1.5 thousand rubles, B - 2 thousand. rubles, B-2.5 thousand rubles.

Determine the size of gross, marketable and sold products.

Decision:

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

RP \u003d 5350-250 \u003d 5150 thousand rubles.

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

Assignment 55

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

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

Decision:

B - average daily production, pieces

B \u003d Nout / D,

where Nsp is the volume of production for the period D;

D - duration of the period, days.

B \u003d 100000/360 \u003d 277.8

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

Where T ccl is the duration of the stay of marketable products in the warehouse, hence:

Tsc \u003d 8000 / 277.8 \u003d 28.7977

Assignment 56

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

Define:

the turnover ratio of working capital;

duration of one revolution;

the coefficient of fixing current assets.

Decision:

ОС - working capital standard

Vpп - volume of products sold

Duration of one revolution

D1ob \u003d Tpl / Ko

Clamping ratio

Assignment 57

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

volume of commercial products:

In the reporting period - 15,800 thousand rubles;

In the planned period - 19,000 thousand rubles;

current assets turnover ratio:

In the reporting period - 8 vol.

In the planned period - 12 vol.

Decision:

VOBS \u003d (Vp.report / Cootch) - (Vp.report / Copr)

VOBS \u003d (15800/8) - (19000/12) \u003d 1975-1583.333 \u003d 391.666

Assignment 58

The enterprise has a daily production plan of 200 pieces. at a planned rate of consumption of raw materials per product 3 kg. The balance of raw materials at the beginning of the reporting period is 8100 kg.

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

Decision:

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

Zdn \u003d Zm / Rd,

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

Зmi - stocks of the i-th type of material resources in natural or value terms,

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

Thus, the security of the enterprise will be:

3dn \u003d 8100 / (200 * 3) \u003d 13.5 days

The coefficient of supply of the enterprise with stocks is determined by the formula: Kob \u003d The amount of actual material resources / planned demand the security ratio will be:

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

Assignment 59

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

Decision:

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

D about \u003d Dp / Kob,

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

Cob - working capital turnover rate, turnover.

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

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

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

where K zak is the coefficient of fixing the working capital.

,

ΔОС is the amount of released capital, mln. Rubles.

Вр - sales proceeds, million rubles.

million rubles,

Consequently, the amount of proceeds from sales by the firm in the planned year to ensure the release of working capital in the amount of 50 million rubles. should be -2.5 million rubles.

Problem 59.Analyze the assortment and structure of the meat processing plant's output. Determine the actual assortment ratio and draw conclusions, taking into account that in the past similar period To a was 0.873.

Initial data

Problem 60.Analyze the competitiveness of biscuit factories.

Table 1

Regional biscuit market

table 2

Competitiveness of the Slastena factory (biscuit market)

Options	Manufacturer
	"Sweetheart"	"Pyshka"	"Cracker"
Occupied biscuit market share,% (from Table 1)
Price level (for liver)	CU 20 / pack	CU 25 / pack	CU 15 / pack
Production facilities (biscuit production)	3 200 thousand packs per year	1 800 thousand packs per year	2 600 thousand packs per year
Sales network	12 trade branches	7 trade branches (small wholesale trade), 5 brand stores
Sales channels	Small wholesale trade branches). deliveries from the enterprise	Retail trade (through company stores). Small-scale wholesale trade (through branches). Direct deliveries from the enterprise	deliveries from the enterprise organizations trade

Options		Manufacturer
	"Sweetheart"	"Pyshka"	"Cracker"
Management (organizational structure and management system)	Public joint stock society	Public joint stock company	Limited liability company
Trademark	Has (since 1920)	Has (since 1964)	Has (since 1987)
Sales policy for cookies	Aggressive sales policy (increasing the physical volume of sales at a stable price level)	Stabilization of the physical volume of sales, cost reduction policy, price-quality competition	Aggressive sales policy (stimulating the growth of the physical volume of sales by reducing prices)
Revenue (turnover) for the year, CU thousand
Profit (loss) for the year, CU thousand		4,600 (loss)

Define:

• 1) indicators missing in the tables;
• 2) what percentage of the factories' production capacities are loaded.

Problem 61.Calculate the critical sales volume for an investment project (construction of a car manufacturing plant). The maximum production volume per year in accordance with the production capacity is 3000 vehicles. The price of one car is 2070 thousand rubles.

Table 1

Estimated variable costs of car production

The initial estimate provided for fixed costs in the following amount.

Estimated fixed costs

table 2

How many cars will the critical sales volume change if the total fixed costs are increased by 16,000 thousand rubles?

Problem 62.The company produces and sells one type of product. The product is sold at a price of 60 rubles. per piece, fixed costs are 136,000 rubles. How many goods should the company sell to ensure the receipt of 32,000 rubles? arrived?

Information on variable costs per unit of this product is given in the table.

Initial data

Problem 63.To maintain demand for products, it is planned to reduce the price of the product. Determine the required sales volume at the new price so that the profit does not decrease. Maximum equipment capacity - 1600 pcs. per year, actual production - 1200 pcs. Variable costs per product - 50 rubles. Fixed costs for the period - 21,000 rubles. The old price is 80 rubles, the new one is 70 rubles. Variable unit costs cannot be reduced.

Make a formula to determine:

• 1) the physical volume of products for a given amount of profit and price for one product;
• 2) prices with known values \u200b\u200bof other factors.

Problem 64.The unit price of the manufactured product is 10 thousand rubles, variable costs for one product - 6 thousand rubles, fixed costs for the entire volume of products - 400 thousand rubles, sales volume - 200 pcs. Marketing research has shown that the selling price of one product cannot be higher than RUB 9,000. per unit to maintain the same sales volume. In this case, the variable costs per unit of output cannot be reduced. How many rubles should you reduce fixed costs in order to keep your profit and sales at the same level? Is it possible? Create a formula to determine the reduction in fixed costs under the given conditions.

Problem 65. The company produces one product in the amount of 8000 pieces. and sells it at a price of 20 rubles. a piece. Average variable costs of production and sale of goods are 10 rubles. The analysis revealed the possibilities of increasing the volume of sales provided that the price of the goods decreases:

• ? up to 18 rubles. the sales volume can be increased to 11,000 pcs.
• ? up to 15 rubles. the volume of sales can be increased to 20,000 units, but this will require an increase in fixed costs by 16,000 rubles.

How reasonable is it to reduce the price of goods to 18 rubles, to 15 rubles?

• ? In what direction will the profit change and how much?
• ? Perform the solution to the problem in the table.

Problem 66.The production and sale of products X is characterized by the following data: marginal income per unit of product - 20 thousand rubles, fixed costs - 2000 thousand rubles. The annual profit is 2,000 thousand rubles. Determine the critical sales volume and safety margin. Prove that the margin of safety is the reciprocal of the operating leverage for a factor — physical sales.

Problem 67. The volume of sales in selling prices is 600 thousand rubles, the ratio of fixed costs and marginal income is 0.6. Determine the critical sales volume in selling prices.

Problem 68.What is the safety margin (in%) if the ratio of fixed costs and marginal income is 0.75?

Problem 69.In addition to the main assortment, the company plans to release a new product in the amount of 1000 pieces. at a price of 26 rubles. Specific variable costs will be 10 rubles. The production of new products will require an increase in the total fixed costs by 10,000 rubles. Calculate the critical sales volume for new products. Determine the profit from the sale of products, the strength of the operating leverage. By how many rubles should fixed costs be reduced so that the operating leverage is equal to two? How will the margin of safety change?

Problem 70.The enterprise produces three types of products: A, IN,and C, whose shares in the total output are 25, 45 and 30%, respectively. The coefficient of the ratio of variable costs and prices for product A is 0.6; for product B - 0.4; for product C - 0.8. The total fixed costs are 200 thousand rubles. Determine for each type of product the critical sales volume and sales volume for a total profit of 180 thousand rubles. Draw up the formulas required for the calculations.

Problem 71.But in comparison with the previous year, sales revenue increased by 50 thousand rubles. and amounted to 300 thousand rubles. The average level of profit margin in sales volume decreased from 0.4 to 0.35. The amount of fixed costs remained unchanged - 80 thousand rubles. Determine the marginal income and profit in the previous and reporting year. What factors influenced the change in marginal income and profit, if the prices of products and the value of variable costs per unit of each product remained unchanged? Determine the quantitative influence of factors on the change in marginal income and profit.

Problem 72. Inin the reporting year, with the full use of production facilities, the proceeds amounted to 2000 thousand rubles, fixed costs - 600 thousand rubles, the average ratio of marginal income - 0.4. INin the coming year, due to the increase in capacity, the planned sales volume is 2800 thousand rubles, fixed costs will increase by 20%. The coverage ratio will remain the same. Determine the change in profit and critical sales volume without determining these indicators in the reporting and coming year. Is it possible to answer the question without additional calculations: how much will the relative change in the critical sales volume (in%) be with an increase in fixed costs by 20%?

Problem 73.The number of manufactured products is 1000 pieces, the price of the product is 12 rubles, variable costs for one product are 8 rubles, the total amount of fixed costs is 1500 rubles. Determine the marginal income, profit, the strength of the influence of factors (leverage): the physical volume of sales, price, variable costs, fixed costs. What is the relative change in profit (the effect of operating leverage in%) if:

• 1) the physical volume of sales will decrease by 10%;
• 2) the price will decrease by 2%;
• 3) variable costs per unit of production will increase by 1%;
• 4) the total amount of fixed costs will increase by 3%.

Problem 74.Select the range of products in which the company will receive the greatest profit if it is known that fixed costs for the period are 120,000 rubles. The sales volume for each of the options is 450,000 rubles, 350,000 rubles. and 400,000 rubles. respectively.

Initial data

Products	Price per unit, rub.	Variable costs per unit, rub.	Share in sales
			option 1	option 2	option 3

Problem 75.Determine the influence of the factors determining it on sales profit using the following information.

Initial data

It is known that the proceeds from sales according to the plan are set at 250,000 rubles, in fact, they amounted to 280,000 rubles. The change in revenue was also caused by the fact that for product D the wholesale buyer was given a discount of up to 13 rubles. The share of the wholesale buyer was 10 out of 50% of sales of product G. Fixed costs were planned at 55,000 rubles, but in fact amounted to 60,000 rubles.

Problem 76.The enterprise launches new products. Possible sales in the first year 30,000 pcs. Unit price - 400 rubles. The variable costs per unit are 50% of the price. Annual fixed costs - 750 thousand rubles.

Determine the threshold of profitability (critical sales volume) in pieces and rubles.

How many products do you need to sell to make a profit of $ 300,000?

Problem 77.The company produces two products - No. 1 and No. 2, whose share in total sales is 60% and 40%, respectively. Variable costs are for product No. 1 70% of the price, for product No. 2 88% of the price. Fixed costs for the year are 200 thousand rubles. How many products do you need to produce and sell to avoid a loss?

How much should be produced and sold products to make a profit of 20 thousand rubles, if fixed costs increase by 15%?

Problem 78.The enterprise produces four types of products. In the second quarter (Table 2), in comparison with the first (Table 1), there were changes in the structure of sales. Assess the impact of these changes on the performance of the enterprise.

Table 1

Initial data

1st quarter
Products	sold, thousand units	price,	cost of sales, thousand rubles	profit, rub.		cost-effective ness units,%
				unit	for the whole volume

Problem 79.Calculate the profit from sales and analyze the influence of the main factors on its change based on the data below.

Initial data

Problem 80.The company produces three products. Analyze the consequences of the following structural shift: increasing the production of product B from 400 pcs. up to 800 pcs. due to a drop in demand for product B from the standpoint of profitability for the enterprise.

When analyzing the situation, keep in mind that all three products are processed on the same equipment and it is impossible to exceed the total labor intensity.

Initial data

Fixed costs for the year are 50,000 rubles.

Problem 81.The product range of the enterprise consists of five items. Changes in the range of products are impossible due to the production and sale of other products in the next reporting period. Calculate profit by product. Estimate the possibility of increasing the company's profit.

Initial data

Indirect costs for the period are 41,400 rubles. and distributed among products in proportion to direct costs.

A task82. Determine which scenario will be most beneficial for the company that manufactures products: the purchase of all the resources necessary for production or the development of its own production base.

Initial data

Sales volume is 100 000 pC. per year, unit price - 500 rub.

Analyze the following criteria: profitability threshold, financial strength margin, profit margin, coverage ratio, profit, operating leverage strength.

Problem 83.During the reporting period, the company implemented 1000 pC. products worth 30 000 rub. At the same time, variable costs amounted to 20 000 rubles, and fixed costs - 6000 rub.

How much will variable costs change if the operating leverage is increased by one?

Problem 84.Conduct a sensitivity analysis of performance indicators (critical sales volume, financial strength, marginal income, coverage ratio, profit, operating leverage) in order to identify the most important factors that can most significantly affect the company's performance.

As a relative indicator of the sensitivity (elasticity) of effective indicators to changes in factor indicators, consider the ratio of the relative increment of effective indicators to the relative increment of factors (prices, quantity of products, unit variable costs, fixed costs - each separately) by + 5%.

Initial data: price - 60 rubles, unit variable costs - 48 rubles, total variable costs - 14,400 rubles, fixed costs - 1200 rubles.

The solution is in the table.

Initial data

Index	Basic option	Izme nenie prices	The change volume products	The change specific variables costs	The change permanent costs
price, rub.
Number,
Unit variable costs, rub.
Fixed costs, rub.
Critical sales volume, pcs.
Financial safety margin
Marginal income, RUB
Coefficient coverings
Profit, RUB
Operating lever strength

Problem 85.Give an estimate of the rhythm of production for two months, using the following data (Table 1).

Evaluate the rhythm of production output by the specific weights of each decade in the total output for the month. Reflect the calculation results in table. 2.

Initial data

Self-test test

• 1. With an increase in sales and a constant amount of conditionally fixed costs within the relevant period, the total cost of a unit of production:
  • a) decreases;
  • b) remains the same;
  • c) increases.
• 2. Determine the break-even point if the variable costs for the production of a unit of a product are 48 rubles, the price of a unit is 60 rubles, the total amount of conditionally fixed costs is 1200 rubles, the total amount of variable costs is 14,400 rubles, the marginal income is the entire volume of production - 3600 rubles:
  • a) 300 products;
  • b) 1200 rubles;
  • c) 100 items.
• 3. Determine the critical sales volume if it is known that the total amount of fixed costs is 2,000 thousand rubles, the total variable costs are 18,000 thousand rubles, the sales volume is 24,000 thousand rubles:
  • a) 8000 products;
  • b) 18,000 thousand rubles;
  • c) 8000 thousand rubles.
• 4. Determine the margin of safety in value terms, if it is known that the total amount of fixed costs is 2,000 thousand rubles, the total variable costs are 18,000 thousand rubles, the sales volume is 24,000 thousand rubles:
  • a) 6000 thousand rubles;
  • b) 16,000 thousand rubles;
  • c) 22,000 thousand rubles.
• 5. Calculate the strength of the operating leverage according to the following data: variable costs per unit of output are 15 rubles, unit price is 25 rubles, the planned output is 1000 pcs. products, the total amount of fixed costs is 6400 rubles.
• a) 4;
• b) 3.1;
• c) 2.8.
• 6. The coefficient of coverage of fixed costs is 0.4. The total amount of fixed costs is 4000 thousand rubles, the total amount of variable costs is 8000 thousand rubles. The critical sales volume is:
  • a) 10,000 thousand rubles;
  • b) 20,000 thousand rubles;
  • c) 30,000 thousand rubles.
• 7. If the total fixed costs increase by 15%, but the coverage ratio remains the same, then the critical sales volume will increase:
  • a) by 15%;
  • b) by 85%;
  • c) 115%.
• 8. The ratio of marginal income and profit is 2.8, the safety margin is 35.7%. With an increase in the total amount of fixed costs by 5.5%, the profit will decrease:
  • a) by 30.2%;
  • b) by 9.9%;
  • c) by 15.4%.
• 9. The most rational ratio of growth rates is:
  • a) there is no rational ratio;
  • b) sales volume\u003e total variable costs\u003e total fixed costs;
  • c) total variable costs\u003e total fixed costs\u003e sales.
• 10. The average coverage ratio is influenced by:
  • a) its value at the beginning and end of the reporting year;
  • b) the structure of the assortment, the level of marginal income in price for each type of product;
  • c) the price of products, the total amount of variable costs, the total amount of fixed costs.
• 11. According to the plan, the sales volume is 100 items, actually - 120 items. In conventional monetary units: the planned variable costs for one product are 10, the total amount of variable costs is actually 1176, the total fixed costs increased by 20. The cost of producing and selling one product:
  • a) increased;
  • b) decreased;
  • c) have not changed.
• 12. Marginal income is equal to:
  • a) the product of the value of sales and the average coverage ratio;
  • b) the physical volume of sales x (unit price - unit variable costs) - fixed costs;
  • c) the sum of profits and general fixed costs.
• 13. The influence of sales volume and product mix structure on profit is calculated using the factor model:
  • a) profit \u003d sales volume - production cost of production - commercial expenses - administrative expenses;
  • b) profit \u003d sales x average coverage ratio - fixed costs;
  • c) profit \u003d number of items x (unit price - variable costs per unit of output) - fixed costs.

Content

Introduction

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

1.1. Description of the enterprise

1.2 Analysis of the main technical and economic indicators

Chapter 2 Analysis of the volume of production and ways to increase it

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

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

Conclusions and offers

Bibliographic list

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

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

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

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

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

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

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

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

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

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

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

5) evaluation of the enterprise's work on the use of opportunities to increase the volume of production

Achievement of these tasks is carried out using the methods of economic analysis. In this work, both classical methods of economic activity analysis and financial analysis were used, as well as traditional methods of economic statistics.

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

performance indicators of LLC "Altoir"

1.1 Description of the enterprise

LLC "Altoir" was organized in 1995 from the structural division of the Yoshkar-Ola mechanical plant.

Limited Liability Company "Altoir" was registered in the State Registration Chamber No. 1297601 series GV dated April 23, 1996. The form of ownership is private.

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

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

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

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

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

The company has its own separate property recorded on its independent balance sheet.

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

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

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

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

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

Appendix 1 presents the organizational structure of the production management of LLC Altoir. The nature of the links between various departments allows us to conclude that the organizational structure of enterprise management refers to the linear-functional type of management structure. Such an organizational structure of an enterprise is aimed, first of all, at establishing clear relationships between individual units, at distributing rights and responsibilities between them.

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

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

1.2 Analysis main technical and economic indicators

The indicators that allow to characterize the economic process in general are called the main economic indicators. They provide a quantitative and qualitative characteristic of the production process. Let us analyze the main indicators characterizing the activities of Altoir LLC for the period 2002-2004.

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

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

Table 1

Dynamics of the structure of fixed assets in 2002

Groups of fixed assets	For the beginning of the year		Received		Eliminated		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types
TOTAL	280200,5	100	122417,98	100	-	-	402618,5	100

table 2

Dynamics of the structure of fixed assets in 2003

Groups of fixed assets	For the beginning of the year		Received		Eliminated		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types
TOTAL	402618,5	100	89286,29	100	27808	100	464096,79	100

Table 3

Dynamics of the structure of fixed assets in 2004

Groups of fixed assets	For the beginning of the year		Received		Eliminated		At the end of the year
	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%	Rub.	Specific weight,%
cars and equipment Vehicles Inventory Other types of funds
TOTAL	464096,79	100	299975	100	-	-	764071,79	100

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

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

The largest share of received fixed assets in 2003 is occupied by machinery and equipment - 49.9%. We also see the receipt of vehicles in the amount of 32,100 rubles. During this period, there was a slight retirement of fixed assets for a total of 27,808 rubles. In general, the increase in fixed assets in 2003 occurred from 402,618.5 rubles. up to RUB 464,096.79

2004 also saw a significant inflow of fixed assets. At the same time, their retirement did not occur, as well as in 2002. This year the share of received active fixed assets amounted to 71%. This is the largest indicator for the analyzed period. The total receipt of fixed assets was 299,975 rubles.

Table 4

Analysis of the dynamics of fixed assets in 2002

Table 5

Analysis of the dynamics of fixed assets in 2003

Table 6

Analysis of the dynamics of fixed assets in 2004

As you can see from the table. 4, the increase in the active part is lower than the increase in fixed assets as a whole, which indicates that working machines and equipment for the reporting period have undergone less renewal than all fixed production assets as a whole.

In 2003, the growth rate is significantly slower than in 2002, and the entire renewal practically fell on the active part of fixed assets.

In 2004, we are witnessing a growth rate that even exceeds that of 2002. The cost of the active part of fixed assets increased by 64%.

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

Table 7

Indicators of movement and condition of fixed assets

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

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

An important indicator of the degree of depreciation of fixed assets is the depreciation rate. The lower the wear rate, the better the state of the fixed assets. According to table 7, it can be seen that the depreciation rate at the end of 2002 for all fixed assets was 0.13 or 13%. In 2003, depreciation at the end of the year became slightly higher and amounted to 17%. In 2004, this indicator decreased from 0.17 to 0.07, that is, by 0.1. As for the active part, the decrease was 0.12.

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

Table 8

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

Indicators	2002 year	2003 year	Deviation		2004 year	Deviation 2004/2003
			Abs.	Rel.		Abs.	Rel.
Annual volume production, thousand rubles	7888,5	13353,7	5465,2	1,69	20945,5	7591,8	1,57
Profit from product sales, thousand rubles	623,8	700,4	76,6	1,23	1352,1	651,7	1,93
OPF cost for beginning of the year, thousand rubles	280,2	402,62	122,42	1,44	464,1	61,48	1,15
Average annual cost of OPF, thousand rubles	341,41	433,36	91,95	1,27	614,08	180,72	1,42
Fund profitability,%	183	162	-21	0,89	211	49	1,30
Return on assets of OPF, r. / R.	23,11	30,81	7,7	1,33	34,11	3,3	1,11
{!LANG-c84841937359e999e68b8c419ce0cbfa!}	0,04	0,032	-0,008	0,80	0,029	-0,003	0,91

{!LANG-63a3a12f9d133beb614e630e6901801b!}

{!LANG-58010fa10fe7532afb839b43b7add539!}

{!LANG-e214657e725e35e3acda9b31e3c9efa5!}

{!LANG-4742e7496fddc8ea480a3791339b45c1!}

Table 9

{!LANG-d5a6609b60835d9427b11b52d58aa423!}

{!LANG-ea83f91555e2b98cf12fd2f63a18dcba!}

Table 10

{!LANG-acdc39c24fc7111f713550f5c892498d!}

{!LANG-4c4cda98b5f79471dda20cb94961fae1!}

Table 11

{!LANG-4dbda6925264d92efc4d9bca099c067c!}

{!LANG-083ff922cf8a85f30359ebf037eebc02!}

{!LANG-b16358a0a1420c6cf5b2a4a8299f5278!}

{!LANG-a6eb5456911e2487c7a213d2c1b798dd!}

{!LANG-e9b398163b508008634b89d1f617712a!}

{!LANG-2fbcb376e2311aba087b25e136a3632d!}

Index	2002	2003	{!LANG-2c333a228014018b59805ac3ff77d18a!}	2004	{!LANG-2c333a228014018b59805ac3ff77d18a!}
{!LANG-77fa0a6e3a10a20453ff0a9d677a51e6!}	7888,5	13353,7	5465,2	20945,5	7591,8
{!LANG-a494e92ec61b46e99d504bb65b8a71d9!}	93	98	5	100	2
{!LANG-c75a554b77a0976c34fac87bb6d283d9!}	28	30	2	25	-5
{!LANG-fae82b726e1b13df3dbffab4a4571b62!}	65	68	3	75	7
{!LANG-ff32ea14d1955c6504a6cfe08bde82f0!}	69,9	69,38	-0,52	75	5,62
{!LANG-b96efc88342886b31f2b921767f906c1!}	220	225	5	232	7
{!LANG-6fabd3b939ba285339918cd96a2001df!}	7,8	7,9	0,1	7,91	0,01
{!LANG-a1f90155b43a245a397061f4da88e91c!}	1716	1777,5	61,5	1835,12	57,62
{!LANG-a99a6be5ca1133a35322a3550104ccc1!}
{!LANG-253d8818c361aa88a90162752893b2fe!}	84,8	136,26	51,46	209,455	73,195
{!LANG-66504596558db169d5b8da47bad8b5cf!}	121,4	196,37	74,97	279,273	82,903
{!LANG-3816aaf8ea5cb6d01eb070555ab1c860!}	0,55	0,8726	0,32	1,204	0,3314
{!LANG-657f73fdf43334f43bbabd04fda83424!}	0,07	0,1105	0,04	0,1522	0,0417

{!LANG-b46b05b1b35dc2eea725f5e0f54d44c1!}

{!LANG-d2a573a25dcea93e07759c687c920a62!}

{!LANG-c4915ec371716fa9bf8d611b12450e00!}

{!LANG-79700bdda9721fa9bef769f69a5014e8!}

Index	2002	2003	{!LANG-2c333a228014018b59805ac3ff77d18a!}	2004	{!LANG-2c333a228014018b59805ac3ff77d18a!}
{!LANG-984f9e02cc09b68906ed748110047577!}	93	98	5	100	2
{!LANG-9fa0eed86501c898a65cde72a5edcd8f!}	65	68	2	75	7
{!LANG-e6b8e72c93260936a000a25076d3739d!}	28	30	3	25	-5
{!LANG-60ac2c6d48d7a9465113c6939b6d41b4!}	46761,4	58084,7	11323,3	68120,0	10035,3
{!LANG-28df6af8d1ef573d3605e3fcfa23ca03!}	34518,0	45697,5	11179,5	57443,2	11745,7
{!LANG-bcd11889107de64508e9290e41eb4473!}	58683,6	70866,7	12183,1	85717,4	14850,7
{!LANG-1668d57bd3b58d381a2d8b5243d341d0!}
{!LANG-ba0e85542c4d043d4e58754d8f7f82e7!}	220	225	5	232	7
{!LANG-c04601a77a0ccd84a3228bca2792ad47!}	1716	1778	62	1835	57
{!LANG-a4b58c4cd9ee5d7aa4a2d1d15076d3fe!}	156,9	203,1	46,2	247,6	44,5
{!LANG-d4611acd51318a4bfb7e596b06336d28!}	20,1	25,7	5,6	31,3	5,6

{!LANG-c2ce6f18c61ca109116e7f0defc48034!}

{!LANG-e996f861215f02e968bcb07aaf03a251!}

{!LANG-702fee3b1de509cdf6f9556f479e8b9b!}

{!LANG-8b1b72bdae77721befd6e094bc5ed346!}

{!LANG-c61c6f572f4aca10e7de043743e13f73!}

{!LANG-672673f62e4577a0fb0c770bc03409f3!}

{!LANG-2c13ba1112608fe7a1f94fb87665ac96!}

{!LANG-decc397b20026503fca599025f80352d!}

{!LANG-22a345a30373215449fbdb88f7d9a3e6!}

{!LANG-5bb5dd82bee52c320f0717f6a12a1a4b!}

{!LANG-22a4963d4237658513735b1c8d9b9065!}

{!LANG-49457b04294b78478a03b89f4d665b63!}

{!LANG-bcb00a6e4170398e8906645ae220378b!}

{!LANG-2ec06780241707e49c5114ba12284099!}

Indicators	2002 year		2003 year		2004 year
	{!LANG-fc20b2fe8b1aea48df1052a38d44dd29!}	{!LANG-f2c4a0aa24367a83e4faf6c63ee6f3b9!}	{!LANG-fc20b2fe8b1aea48df1052a38d44dd29!}	{!LANG-f2c4a0aa24367a83e4faf6c63ee6f3b9!}	{!LANG-fc20b2fe8b1aea48df1052a38d44dd29!}	{!LANG-f2c4a0aa24367a83e4faf6c63ee6f3b9!}
{!LANG-7f998cd8877a4ee45c56aad7c7c7d899!}	2364	100	2911	100	3654	100
{!LANG-6a5a12f0f45c17ceaf4f868f9e3cd60d!}	518	21,9	888	30,5	1467	40,15
{!LANG-1817c998e74bb96c7c0ba15333639b1b!}
{!LANG-bc1abba8d1496bdd26dd0f3e53b7983c!}	25	1,06	25	0,86	25	0,68
{!LANG-5f3120f175f93d2dd0ea6b2d709ecc20!}
{!LANG-80ef730d16e3dc6093244fd6e7939d4b!}	1846	78,1	2023	69,5	2187	59,85
{!LANG-61be3045ad5624d9c0d5f9237005ea81!}	-	-	-	-	-	-
{!LANG-7f73d318b9624b4f91db9acde717c3a1!}	-	-	-	-	-	-
{!LANG-088b678238178e3a132994978fb61984!}	-	-	215	7,39	-	-
{!LANG-62c126c7a6b04035a42c1ec3133ef0c6!}	1846	78,1	1808	62,11	2187	59,85
{!LANG-526d944662343df3b2f6f4fa374094e7!}
{!LANG-167f2998c5740a5460c70b0538644b05!}	1117	47,25	1327	45,59	681	18,64
{!LANG-57619e795afb0db3913435d67f6504af!}	4	0,17	13	0,45	42	1,15
{!LANG-4af5c1d613b52c9323d6a81fbd2abc3e!}	177	7,49	63	2,16	110	3,01
{!LANG-6c5b4e32d81025b3a49e8808c72daeae!}	548	2318	405	13,91	475	21,72
{!LANG-33b95bdf80bbac59e4528692461d05df!}	-	-	-	-	383	10,48
{!LANG-d8b2f123df5f4dd2866227c770bd4c12!}	-	-	-	-	496	13,57

{!LANG-ef74abf3e3f2ab2b324ca219ce1ee81a!}

{!LANG-5b3f004167556da41aca60c53f953b0f!}

{!LANG-243cdbb9dfd1eb6345b779ae0b4e1bf8!}

{!LANG-bedb96cde2b043e3c4740b9f2f0343b4!}

{!LANG-90f3f6ebd5594eaa2a0a369fcc3d1d3c!}

{!LANG-cc31200f6d1545577e0e2ae385b730e7!}

{!LANG-74ab017d0f9f70adcfc531741e8e3d6e!}

{!LANG-18a571bcdcde5acf7ec0fb68653d3be4!}

Indicators	2002 year		2003 year		2004 year
	{!LANG-77752d4ee3b9b72f662a4ab4705dbcde!}	{!LANG-27c765a1c0c59812f740bc4bcff2685c!}	{!LANG-77752d4ee3b9b72f662a4ab4705dbcde!}	{!LANG-27c765a1c0c59812f740bc4bcff2685c!}	{!LANG-77752d4ee3b9b72f662a4ab4705dbcde!}	{!LANG-7a5bda732033b2b59158e6257e298bf5!}
{!LANG-575aa75de8133bfbb6504d6944d0897a!}	2364,3	100	2911	100	3654	100
{!LANG-73be92300b074942015752d7ff259b33!}	262,6	11,1	350	12,0	919	25,15
{!LANG-893767326db222bb9c4e78ca67189315!}	–	–	–	–	–
{!LANG-fe7074fd50b600e9cf25c819355bb35f!}	262,6	11,1	350	12,0	919	25,15
{!LANG-26a95a7181c6cc16269c5eb21166ba8f!}	2101,7	88,9	2561	88	2735	74,85
{!LANG-852fb213d04eb4020b85709e3d3937a9!}	2064,4	87,3	1149	39,5	769	21,05
{!LANG-1817c998e74bb96c7c0ba15333639b1b!}
{!LANG-88e90769de9beddc5317b18e14530100!}	518,3	21,9	515	17,7	331	9,08
{!LANG-e013ba82285fcf6ab385e0733bbb0d11!}	253,6	10,7	634	21,8	438	11,99
{!LANG-2a4ed951b27d9ef3a20c0c4c57e06a56!}	48	2,03	-	-	-	-
{!LANG-aa976af97f8fd34b8bb216513140e6fe!}	1292,4	54,7	-	-	-	-
{!LANG-3aeabc19fa65657edc2a142890344239!}	16,8	0,7	19	0,7	23	0,63
{!LANG-7a0d21a89041430cf40913c26da062ad!}	20	0,85	–	–	–	–
{!LANG-b91955265d4bfa8da4fb1485b73c70fb!}	-	-	1353	46,5	1581	43,27
{!LANG-1817c998e74bb96c7c0ba15333639b1b!}
{!LANG-5bc130ea3cbb2a3c3aea67f0767ead27!}	-	-	1353	46,5	1383	37,85
{!LANG-adaf8a3616fd6f72edf9b7b22039ecc1!}
{!LANG-13da93d409379f524e51abf6a6e8f636!}	-	-	-	-	191	5,23
{!LANG-70a92d2522cc7c5da2674f036be676fc!}	-	-	-	-	7	0,19
{!LANG-7283885b36e9305b0423845b2f0cecfb!}	558	23,6	40	1,37	362	9,91

{!LANG-9ae2588f4b56789cad54882d6859fde1!}

{!LANG-171a7ba8a08d15529cdc0f9d4fd495c3!}

{!LANG-9a827adb66905f096d905b41a91b40e6!}

{!LANG-a089444b5fc50aae4c636f4b020bfa7a!}

{!LANG-59f737c042e2afc9f873bfc24e240ad1!}

{!LANG-f3c4bf2afbbcfdc7927e43ae456f9cd2!}

{!LANG-c6b3d08d84b361180266a141bf106dce!}

{!LANG-853d627f1198527408ae421e004b54bc!}

{!LANG-cfa070c9d199960aa625a01abfb26079!}

{!LANG-940c68de9437f84f8b570e02d7d61faf!}

{!LANG-087a40424009c16b6c59661f8a4a2aad!}

{!LANG-cd41a21e13c934dc62896a57cfda12a3!}

{!LANG-fa8da0e23e206b24bdfb3b3e6909c210!}

{!LANG-9687065c632a28fb78ee9e80600f68cb!}

{!LANG-39df18e7920e778dfd7474411b6d19d4!}

{!LANG-1134a3e1776218dd5f99774b85112a0d!}

{!LANG-aa8f60478ea3ea38d20c64e6341a6e2c!}

{!LANG-845f8b2dc230bce7e3d3e6dded9e9bb5!}

{!LANG-d247cd7684cfe30c5612fd70ad4c0b83!}

{!LANG-876ab06fb7e7af5d07951efd4ef02359!}

{!LANG-abfd5128ed392458db0e9589106d8bab!}

{!LANG-201b29d89473725e0649892614c94bb5!}

Indicators	{!LANG-a04978f28eee569376b2472e6beadb26!}	{!LANG-93c40425422b2817211fcf889b5cd16f!}	{!LANG-ae43454333c2c4a0d0c04fcda5320610!}
{!LANG-0661e41325eb2039d52e2359da93dbaf!} {!LANG-d8950851afad9f74d8aa33d58977a765!}	{!LANG-487ac59bf93ce6cc89fd00a9e2bc4f7c!}	>0,6	0,22	0,31	0,4
{!LANG-0661e41325eb2039d52e2359da93dbaf!} {!LANG-4ebf9d43c7d8ffbccf52b5649d3e59a8!}	{!LANG-10e82c5321cdd62541382789a9d9190a!}	<0,4	0,78	0,69	0,6
{!LANG-94f8dc7e6541d12118b27bd7c5aa5142!}	{!LANG-04907041509f88d7bc01d6882b23f4f1!}	<1	3,56	2,28	1,5
{!LANG-a912e55883dbfa543167f764c3333296!}	{!LANG-14edf5432ce62083eb6b2b963453512a!}	>0,5	0,89	0,88	0,74
{!LANG-a99c55a246b861849153434b543950e1!} {!LANG-68f69fdbc36d246e6ef0bda9d1ce17ea!}	{!LANG-aa8326732cdf2145d27e3593ab22326b!}	>0,5	0,98	0,52	0,76

{!LANG-4db962453f6ee5524f15e3dd15970e0b!}

{!LANG-234ea00a445e17811416ea046038f74a!}

{!LANG-e76d22db632d417fad2e36a64763f31e!}

{!LANG-a16a85b31e083d6225f72884b25b5514!}

Indicators	2002 year	2003 year	{!LANG-708e511b430226a1d9ea689cc286f766!}		2004 year	{!LANG-708e511b430226a1d9ea689cc286f766!}
	{!LANG-8cf1a6650c66e0df56ba550957bf8363!}	{!LANG-8cf1a6650c66e0df56ba550957bf8363!}	{!LANG-9e9551f4b5ccb50ea88c3619a9a1a368!}	{!LANG-e44eb7570e0e2ee7ab7a9c9a0e0c3fef!}	{!LANG-8cf1a6650c66e0df56ba550957bf8363!}	{!LANG-9e9551f4b5ccb50ea88c3619a9a1a368!}	{!LANG-e44eb7570e0e2ee7ab7a9c9a0e0c3fef!}
{!LANG-f0ad0a5c310719fabbf0e1a50aebf257!}	6230,6	12217,0	5986,4	196,08	18900,1	6683,1	154,70
{!LANG-b6c4740ccd465436769f26913be849c0!}	5606,8	11516,6	5909,8	205,40	17548	6031,4	152,37
{!LANG-422f0168172b675beabb7567a10f1e87!}	623,8	700,4	76,6	112,28	1352,1	651,7	193,05
{!LANG-8c1a3344d5cbe041097d98ef368afaa3!}	–	–	–	–	–	–	–
{!LANG-b2112eb93643b694b9a9a2969218e015!}	623,8	700,4	76,6	112,28	1352,1	651,7	193,05
{!LANG-d57862af073539cb7de249a3b00ff461!}	56,8	114,8	58	202,11	–	–	–
{!LANG-7caaf87878e65837d730751cb56d8f59!}	–	–	–	–	–	–	–
{!LANG-43ef8e0da7a495ac66765af0b1dba2f4!}	56,8	114,8	58	202,11	–	–	–
{!LANG-362bd09f679c8916bce6d5a558808d83!}	124,1	224,6	100,5	180,98	153	-71,6	68,12
{!LANG-06b440850253b2168581ff40a120e7d1!}	-	-	-	–	–	–	–
{!LANG-ac42dbca2fbdbe02f99f369f7c478e83!}	124,1	224,6	100,5	180,98	153	-71,6	68,12
{!LANG-63c61bc9077a3ddcc7450c054b0cb4b9!}	442,9	361,0	-81,9	81,51	1199,1	838,1	332,16
{!LANG-a8774fdd4b988612922c7482980ded5e!}	98,7	80,7	-18	81,76	284	203,3	351,92
{!LANG-049134ff3174b628e4ce24d666522fcd!}	–	–	–	–	–	–	–
{!LANG-1056df29c638215d297f1bba24144528!}	–	–	–	–	–	–	–
{!LANG-d988f0660dddf829f6a2fa49087c7f1f!}	–	–	–	–	–	–	–
{!LANG-20c44684eeb8e41957ba91eb31953808!}	–	–	–	–	–	–	–
{!LANG-ad8b2d977349368259716ad478ede7cb!}	344,2	280,3	-63,9	81,44	915,1	634,8	326,47

{!LANG-14cfa4fec060d1c8ac5d5c8524bdaea1!}

{!LANG-f5dcddc453beeadcc870bcbef541e7d7!}

{!LANG-a62dcbed717afc54a1e9dfcd69be5f37!}

{!LANG-49a758b43b0a2f59ca0168e480b9da59!}

{!LANG-3d4a2e08eb104fa31a333488220dd5b9!}

{!LANG-7b662a503baeb1c5de4c0fcef9efccb2!}

Indicators	2002 year	2003 year	{!LANG-708e511b430226a1d9ea689cc286f766!}	2004 year	{!LANG-708e511b430226a1d9ea689cc286f766!}
{!LANG-0a5508faefeea6955be85ef12380719a!}	623,8	700,4	76,6	1352,1	651,7
{!LANG-17b7a539db283a755f2c21b800e23de1!}	442,9	361,0	-81,9	1199,1	838,1
{!LANG-f80fd7a4aa1612177b6fd04830f5e1ab!}	6230,6	12217,0	5986,4	18900,1	6683,1
{!LANG-475fc310fa61642a024c8f8b5ee52a46!}	5606,8	11516,6	5909,8	17548	6034,1
{!LANG-4430bef70bf7f77191cc852d8da77776!}	263	350	87	919	569
{!LANG-49275e2826defafa4dac1d3151ce86c9!}	7,9	3,13	-4,77	6,83	5,7
{!LANG-6c5cb9e720889fa61cfa8620d2cb0f9b!}	168,4	103,1	-65,3	130,5	27,4
{!LANG-d9cdaedfdc3fadc3d541f53da3a72ff8!}	10,01	5,7	-4,31	7,15	1,45

{!LANG-85f70b718d78ccd16e462b16d60fe563!}

{!LANG-af203936a29d7e5b7b7f81de36b9d5a8!}

{!LANG-980564b041da5b5602b61949cfe372dd!}

{!LANG-5bd5735b29ff035235011d31bea80b25!}

{!LANG-817060875a660aea40b402951246d9da!}

{!LANG-bb4db11b8c3f0128c3942685061dacb7!}

{!LANG-288a07ed116e2050e0eee2770bf2a38e!}

{!LANG-c4b1144a00a3f4d5046a1cee89a6e7d1!}

{!LANG-7bbd2275433325eaf09c85eb1b5601b3!}

{!LANG-0cf8dd4bad2986aadc1be502dbbc25b8!}

{!LANG-c31f092539880631955ab2eb605310ee!}

{!LANG-916e42447d462a159dfd00d7d0d5c57f!}	{!LANG-3eaa44703caba62df1e4b460dfb174a2!}			{!LANG-dec0ce7d5d68dfa351d8f9dac480cf79!}
	2002 year	2003 year	2004 year	2003 year	2004 year
{!LANG-4643984c27463260760036f98f869ec8!}	2010,3	3521,3	5387,6	26,4	25,7
{!LANG-597fc041e76a2d7583757b2f01cb9393!}	1920,1	3120,8	5230,4	23,4	25
{!LANG-4824f1be20859e90b3125712e496c970!}	1720,6	3230,5	5169,1	24,2	24,7
{!LANG-d3f2cd4b85f6a34e01a7db2ac01fa4e9!}	2237,5	3481,1	5158,4	26	24,6
{!LANG-8302e87db3bb79047e1ecd45c19f8785!}	7888,5	13353,7	20945,5	100	100

{!LANG-d2dabfaa328140cacdcab895e724a9f5!}

1,315/25 = 0,0526.

{!LANG-c7f5a368241fef57cf4b5fec8835ce7f!}

{!LANG-faa362311328678b594e5548f1eb2a36!}

{!LANG-682b57a4e61f3f3f1a2f7496e7dc78da!}

{!LANG-e0db6e4d999454c29b3203b2778a3b27!}

{!LANG-9933626847f2ab96906e1b1fdf39ee64!}

{!LANG-2a746e01da5fe79c65bb8363fbf376cc!}

{!LANG-4cfbfc12fbbe89d34e81c0288e45c216!}

{!LANG-b421544faaab337f7cccbef598c5604c!}

{!LANG-10cd39ffd7ea366224cc42ca1f9b9f57!}

{!LANG-f361775e7e400654322b4587df172993!}

{!LANG-edb2fbb9c62f1e89d69cecee0d384c11!}

{!LANG-76096efbf34c7e8f2609a0258df80f22!}

{!LANG-54fb6e35ca0c64c2059c3e68de05f3bf!}