Production output thousand rubles Production indicators. How to find the volume of sales of products: the formula

2. Analysis of the volume of production and sales of products on the example of the enterprise LLC "Furniture"

2.1. Analysis of the dynamics and implementation of the production plan

The analysis begins with the study of the dynamics of output and sales of products, the calculation of the basic and chain rates of growth and growth (table 2).

Table 2 - Dynamics of production and sales of products

	The volume of production at current prices, thousand rubles	Price index	Production volume at basic prices	Rates of growth		Sales volume in base year prices, thousand rubles	Price index	The volume of sales products tions in prices of the base year, thousand rubles	Rates of growth, %
				Basic					basic

The data in the table indicate that the volume of production during the study period increased by 2371.4 thousand rubles, that is, almost 3 times, which is the result of both an increase in the volume of production and an increase in prices. The volume of sales for 3 years increased by 2532.5 thousand rubles.

In 2009, the rate of production growth is significantly higher than the rate of product sales, which indicates the accumulation of unsold products at the enterprise and not paid for by customers.

Using the corresponding growth rates, we calculate the average annual growth rate of production and product sales using the formula:

T p average year \u003d

T pr av.year \u003d T r avg.year - 100%

Where T p - growth rate

T pr - growth rate

T 1, T 2, T n - chain growth rates.

In this way:

T p production average year \u003d 170.3%

T pr production average year \u003d 70.3%

T r sales average year \u003d 118.9%

T pr sales average year \u003d 18.9%

The calculations show that the average annual growth rate and growth is higher than the average annual growth rate and sales growth by 51.4%.

For greater clarity, the dynamics of production and sales of products can be depicted graphically (Fig. 1)

Figure: 1 - Dynamics of production and sales of products

The assessment of the fulfillment of the plan for the production and sale of products for the reporting period is carried out according to the methodology given in Table 7.

Table 3 - Analysis of the implementation of the plan for the production and sale of products

	Production volume, thousand roubles				Sales volume, thousand rubles
Beds wooden
Office furniture

Based on this table, we can conclude that the actual production of furniture in the reporting year, compared with the plan, increased by 31.78 thousand rubles, which amounted to 0.6%. These results were mainly influenced by the fact that the production of chairs and kitchens exceeded the plan by 23% and 30.5%, respectively. However, despite this, the plan for the sale of products was not fulfilled by 0.1%, which amounted to 4030 rubles.

Analysis of the structure of production and the rhythm of the enterprise

We will analyze the structure on the basis of Table 4.

Table 4 - Analysis of the structure of commercial products

	Vacation price, rub	Volume production, pC.		Structure products,%		Production in planned prices, thousand roubles.		Change in product output due to the structure, thousand rubles
Beds wooden
Office furniture

Analyzing this table, we can conclude that product output due to the structure increased by 267.8 thousand rubles. This was due to an increase in the volume of production of expensive products - kitchens and office furniture by 165 and 140 thousand rubles, respectively. compared to the plan. Also, the results obtained have a positive effect on the performance of the enterprise.

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 manufactured products 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 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 physical terms are established in units of measurement that take into account the peculiarities of consumption of certain types of products. Such units can be tons, meters, kilowatt-hours, pieces, kits, 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", specializing in the production of furniture.

The purpose of the work is to analyze the production of the enterprise's products, and on the basis of this analysis, identify reserves for expanding output and increasing sales, 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 works 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 income not prohibited by law.

The reserve fund is formed by compulsory annual deductions until its size reaches 15% 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 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 departments, at distributing rights and responsibilities between them.

With such a management structure, the full power is assumed by the line manager, who heads a specific team that helps him develop specific issues and prepare 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 delivery 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 quantitative and qualitative characteristics 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 the 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 took place 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 cargo 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 an insignificant 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 machinery and equipment for the reporting period underwent less renovation than all fixed assets as a whole.

In 2003, the growth rate is much slower than in 2002, and the entire renewal was practically accounted for by the active part of fixed assets.

In 2004, we are witnessing a growth rate that even surpasses 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 r.
	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, the 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 using fixed assets (Table 8).

Table 8

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

Indicators	2002 year	2003 year	Deviation		2004 r.	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
Capital intensity of OPF, p./p.	0,04	0,032	-0,008	0,80	0,029	-0,003	0,91

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

The rate of return on assets characterizes the productivity of fixed assets, output from a unit of fixed assets. The data in Table 8 show that the return on assets in 2004 increased in comparison with 2002 by 11 rubles / rub. The capital intensity, which characterizes the cost of fixed assets per unit of the cost of output, has decreased accordingly. These changes characterize an increase in the efficiency of the use of fixed assets at the enterprise.

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

The analysis of the structure of the average number of employees of LLC "Altoir" is given in table. nine.

Table 9

Analysis of the structure of employees

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

Table 10

Initial data for calculation

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

Table 11

Analysis of the movement of the labor force of the enterprise

Labor turnover took place mainly due to the hiring and firing of workers. The turnover rate at this enterprise in 2002 was 33%, in 2003 it was already equal to 114%, in 2004 - 115%. This is a large enough value that can adversely affect the activities of the enterprise. However, the value of the turnover ratio on admission in 2002 was twice as high as the turnover ratio on disposal. But the negative trend in 2003 increased and the value of the turnover ratio on disposal began to exceed the turnover ratio on reception. In 2004 the turnover on disposal is 0.02 less than the turnover on acceptance.

The company's management needs to analyze the reasons for workers' dissatisfaction with the working conditions at the enterprise in order to improve its attractiveness for qualified personnel. LLC "Altoir" as a whole is experiencing a shortage of providing permanent qualified personnel, which is a consequence of miscalculations in the personnel policy of the management, as well as inappropriate terms of remuneration. However, this state of affairs is observed in many industrial enterprises, including those producing furniture. Wages at such enterprises fluctuate greatly and depend on the demand for products, so workers are trying to get jobs where wages are currently higher.

For the analysis of labor productivity, the average annual, average daily and average hourly output by one worker is calculated, as well as the average annual output per worker in value terms (Table 12).

Table 12

Labor productivity indicators at Altoir LLC

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

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

The indicator characterizing the level of wages is the average wage. Its changes affect the consumption of the wage fund, the cost of production. The average wage usually depends on productivity. In principle, labor productivity growth is the main source of increases in average wages. Let us consider the dynamics of the average wages at OOO Altoir (Table 13).

Table 13

Dynamics of the average salary for LLC "Altoir"

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

The data in the table shows that the average salary increased from 46761.4 rubles. in 2002 up to 58,084.7 rubles. in 2003, that is, the increase amounted to 11323.3 rubles. By 2004, wages had increased by 10,035.3 rubles. and amounted to 68,120 rubles.

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

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

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

Table 14

Assessment of the turnover of working capital

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

The general assessment of business activity is characterized by the duration of the turnover of working capital and the rate of their turnover. The actual values \u200b\u200bof these indicators indicate the company's reserves for the management of working capital.

1.3 Financial condition and financial performance

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

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

The liabilities reflect the decisions of the enterprise on the choice of funding sources (tab. 15).

Table 15

Sources of capital formation and its structure

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

As can be seen from the data in Table 15, the financing of the enterprise's activities at the end of 2002 was only 22% secured by equity capital and 78% by borrowed capital, at the end of 2003 these indicators were already 31% and 69%, respectively, at the end of 2004 it was the ratio was 40.15% and 59.85%. That is, we observe an increase in the share of equity capital by 9.15% compared to 2003 and by 18.15% since 2002.

The equity capital of the enterprise by 2003 increased by 370 thousand rubles. or 71%. In 2004, equity capital increased by 579 thousand rubles. (the absolute increase was 65%). This was mainly due to retained earnings for the reporting year.

Accounts payable by 2003 decreased by 38 thousand rubles, but there were short-term bank loans equal to 215 thousand rubles. By 2004, the debt owed to creditors amounted to 2,187 thousand rubles, i.e. there was an increase in comparison with 2003 by 379 thousand rubles. In general, the borrowed capital increased by the end of 2004 by 164 thousand rubles. Debts to suppliers and contractors have significantly decreased: from 1327 thousand rubles. up to 681 thousand rubles. (i.e. almost doubled).

Analysis of the placement of capital of LLC "Altoir" and its structure are presented in table. sixteen.

According to table 16, it can be seen that for the period from 2002 to 2003, the value of the asset increased by 546.6 thousand rubles. These changes were due to an increase in current assets by 459.3 thousand rubles. and non-circulating for 87.4 thousand rubles. By 2004, the amount of assets was equal to 3654 thousand rubles, of which 919 thousand rubles. accounted for non-circulating capital, and 2735 thousand rubles. - on the reverse. Those. we see a significant increase in the amount of non-current assets (which consist only of fixed assets) compared to 2003: the growth rate is 262.57% or in absolute terms by 569 thousand rubles.

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

Table 16

Analysis of Altoir LLC capital allocation and its structure

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

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

If we consider the structure of working capital, we can see that the share of inventories has sharply decreased to 21.05% by 2004, while in 2002 this figure was 87.3%, and in 2003 - 39.5%. In 2003, the article “accounts receivable within 12 months” appeared: 1353 thousand rubles. (this is 46.5% of the total asset). In 2004, this amount was already equal to 1,581 thousand rubles, that is, there was an increase by 228 thousand rubles. As a percentage of the amount of the asset, the receivables are 43.27%.

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

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

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

The assessment of the company's solvency is carried out according to the balance sheet, based on the liquidity of current assets (table 17).

Table 17

Dynamics of solvency indicators

As you can see from the table. 17 at the end of 2002 the absolute liquidity indicator was above the norm, but at the end of 2003 it was significantly below the normative value. This means that at the end of 2003, the enterprise experienced a shortage of all types of sources, was unable to meet the claims of creditors, had debts to the budget and off-budget funds, as well as to its employees. By the end of 2004, the indicator in question increased by 0.15 compared to 2003 and amounted to 0.17. Thus, it fits into the standard value of the absolute liquidity ratio (0.1-0.2), but only by 0.07.

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

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

Assessment of balance sheet liquidity is presented in table. 18.

Table 18

Dynamics of balance sheet liquidity indicators

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

The calculated ratio of absolute liquidity in 2003 became significantly lower than the standard value. (its value is recognized as sufficient if it is higher than 0.25-0.30; that is, if the company is currently able to repay 25-30% of all its debts, its solvency is considered normal). At the enterprise under consideration, the absolute liquidity ratio in 2002 is 0.3, which is normal, and in 2003 - 0.02, which indicates a low level of its liquidity. In 2004, this indicator slightly increased, but without reaching the standard value it became equal to 0.17.

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

Financial stability or financial independence implies such financial conditions that ensure the independence of the enterprise from external sources of funding and various external factors. The company must have a stock of sources of its own funds, which characterizes the financial strength of the company. It proceeds from the fact that its own funds exceed borrowed funds.

Analysis of the financial stability of the enterprise is presented in table. nineteen.

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

Table 19

Assessment of the financial stability of LLC "Altoir"

Indicators	Calculation formula	Norm	Value
Financial ratio independence	\u003d SK / Capital	>0,6	0,22	0,31	0,4
Financial ratio dependencies	\u003d ZK / Capital	<0,4	0,78	0,69	0,6
Equity to debt ratio (financial risk)	\u003d ZK / SK	<1	3,56	2,28	1,5
Maneuverability coefficient	\u003d SOK / Capital	>0,5	0,89	0,88	0,74
Real ratio value of production assets	\u003d OS + MOA / IP	>0,5	0,98	0,52	0,76

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

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

Table 20

Dynamics of financial results of LLC "Altoir"

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

Table 20 shows that in 2003, compared to 2002, the sales proceeds increased by 5986.4 thousand rubles. The profit from sales also increased - by 76.6 thousand rubles, which, on the one hand, positively characterizes the financial activity of the enterprise. However, the balance sheet profit decreased by 81.9 thousand rubles, and all of it was obtained through the sale of main products. Accordingly, the net (retained) profit also decreased - by 63.9 thousand rubles.

In 2004, we observe a decrease in non-operating expenses by 71.6 thousand rubles. compared to 2003, the rest of the indicators are increasing. As a result, the balance sheet profit amounted to 1199.1 thousand rubles. The profit remaining at the disposal of the enterprise is equal to 915.1 thousand rubles. Compared to 2002, this figure is 570.9 thousand rubles. more, and in comparison with 2003 by 634.8 thousand rubles. In relative terms, both net and balance sheet profit increased more than threefold in 2004 compared to 2003: 326.47% and 332.16%, respectively.

To analyze the efficiency of the economic activity of the enterprise, profitability indicators are used. Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity, recoupment of costs, etc. They reflect the final results of management more fully than profit, because their value shows the ratio of the effect to available or used resources.

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

Table 21

Indicators of the efficiency of economic activity of LLC "Altoir"

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

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

The indicator of efficiency of fixed assets is at a fairly high level: in 2004 it is 130.5%, in 2003 - 103.1%, and in 2002 it was the maximum and amounted to 168.4%.

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

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

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

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

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

K rhythm \u003d 25.7 + 23.4 + 24.2 + 24.6 \u003d 97.9%.

That is, we can make a conclusion about the relatively rhythmic work of the enterprise. This characterizes the company on the positive side, since speaks about the timeliness of product release; all orders and applications are completed on time.

Table 25

Rhythm of production by quarters

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

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

1,315/25 = 0,0526.

From the obtained result, it can be concluded that the production output by quarters deviates on average by 5.26%. This is a perfectly acceptable value.

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

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

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

The conducted economic analysis of the activities of LLC "Altoir" comprehensively showed the current state of the enterprise and made it possible to assess the results of activities with the identification of external and internal reasons that influenced these results.

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

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

From the analysis of the manufactured products, we saw that the volume of both manufactured and sold products increased significantly during 2002-2004. So, in 2002 the volume of production amounted to 7888.5 thousand rubles, and already in 2004 this figure was at around 20945.5 thousand rubles. The same growth rate is observed in relation to the sold products: in comparison with 2002, in 2004 the sold products increased by 12,670 thousand rubles. and amounted to 18,900 thousand rubles.

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

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

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

The stability of production affects the economic situation of the enterprise. The firm regularly pays wages to its employees.

21. Enterprise Economics: Textbook for universities / Ed. J. Gorfinkel, V. A. Shvandar. - M .: UNITY-DANA, 2003 .-- 718s.

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

Definition

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

• financial, since it is the main volumetric value characterizing the scale of the company's production activities. The firm is obliged to provide such information to parent organizations, founders, investors and other users;
• strategic because it positions the company and provides conditions for the conclusion of contracts and promotion on the market.

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

• Natural (pcs, m, tons, kg);
• Cost (in rubles or other currency);
• Conditionally natural (in generalizing the assessment of the volume of production of dissimilar products).

Output volume: formula

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

Market value refers to the value of products released by the enterprise and intended for sale. Fluctuations in the values \u200b\u200bof "unfinished" and on-farm turnover are not included in the commodity value. In many enterprises, the value of gross and marketable output is identical if there are no indicators of internal turnover and work in progress.

Gross production is calculated using the formula:

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

VP and TP - gross and commercial products,

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

Equally important is the expression of product volume using natural values. This method is used when analyzing the volume of output and sales of products by types and categories of homogeneous products. The volume of production is calculated by the formula:

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

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

How to find the volume of sales of products: the formula

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

О рп \u003d ВП + О gpng - О gpkg, where

VP - gross product,

О gpng and O gpkg - remains of SOE at the beginning and end of the year.

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

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

Optimal production volume

The optimal volume of production is considered to ensure the fulfillment of the conditions under the concluded agreements within the agreed timeframe with minimum costs and maximum efficiency. The optimal volume is determined by comparing gross or marginal indicators.

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

Determine the size of the volume of output, at which the profit is equal to 0;

Calculate the volume of production with the maximum profit.

Let's demonstrate the calculation of optimal values \u200b\u200bby an example:

volume of sales	price	proceeds	gross costs		profit (revenue - gross costs)
			permanent	variables

The essence of the calculations is to identify the sales indicator with zero and marginal profits. It can be seen from the table that the company will be able to reach zero profit when manufacturing 15 to 20 parts. The profit will reach maximum values \u200b\u200bwhen 50 pieces are produced. In this example (with the given parameters of costs), the sales volume of 50 units will be the optimal indicator, and when concluding supply contracts, one should proceed from the optimal size of production.

By comparing the limit indicators, it is determined until what point the increase in production volume will be appropriate. Here the economist's attention is drawn to costs and income. There is a rule - if the marginal amount of income per unit of product is higher than the value of the maximum costs, then it is possible to further increase the volume of production.

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

• factors indicating the provision of the company with material and raw materials, specialists, the use of new technologies and techniques, etc .;

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

Analysis of the volume of production and sales of products

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

• assessment of the dynamics of the volume of production;
• identification of conditions affecting the change in these values;
• disclosure of reserves for increasing output and sales.

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 effect of changes in the grade and volume of production 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 profits due to increased production 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 manufactured 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 profit, 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 grade and output on the change in the cost of goods produced and the value of profit according to the data given in table. eight.

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 a 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 cost price 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 flow will amount to 17.9 million rubles, the payback period for 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 was 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. The 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 amortization 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. Specific weight 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 basic 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 main production assets of the enterprise was 10 million rubles, the average rate of annual depreciation deductions 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. 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 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 per year - 250. The productivity of one machine is 12 items per shift. The actual operation time of one machine per year is 3800 hours. The annual production output by 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 the 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 current assets 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 to 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. The amount of the 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 for the creation of stocks of raw materials and 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 sold products 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 assumed in the reporting year to increase production from 2800 million rubles. 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 items, 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 units, the labor intensity of 1 product is 50 minutes, the annual time of 1 worker is 1,760 hours. Due to the 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.- 20%; 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 production of a 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 commercial 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; fifteen%.

Task 7.For boring the part according to the norms, it takes 30 minutes. A worker processed 18 parts in a 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 the manufacture of 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.