The following indicators are used in the production program:

1. Quantitative (volumetric) - indicators that have a numerical dimension and are expressed in physical or monetary units (pieces, units of weight, volume, length, area, rubles, dollars).

2. The quality indicators are grade, brand, share of products that meet international standards, etc.

3. Natural indicators - indicators characterizing the magnitude of phenomena in their natural form; measured in units reflecting the physical state of phenomena (kilograms, tons, centners, etc.)

4. Cost indicators - indicators that characterize economic phenomena in value (monetary) terms and are determined using prices. These indicators include:

a) marketable output - is one of the indicators of the volume of production, characterizing the volume of products prepared for entering the wholesale market or for intra-factory (intra-company) consumption.

Trade volume production is calculated as follows:

TP \u003d WpCd Ks (3)

where Вп - production output in physical terms;

CD - the contractual price for these products per unit in rubles;

Kc is an indicator of product quality, which is the ratio of all products at prices depending on their quality to the sum of all products at the price of the first grade.

where P1 is the projected percentage of grade of finished products;

P2 - the share of low quality products, determined by the formula: P2 = 100% - P1 (in percent);

0.95 - coefficient showing a discount from the price of the first grade, used in planning

b) sold products characterize the value of the volume of products that entered the market in a given period and are payable by consumers. It differs from commodity balances of finished products in stock. The volume of products sold according to the plan is determined by the formula:

RP \u003d TP + He - Ok (5)

where He and Ok are the balances of unsold products at the beginning and end of the planning period, respectively.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods, the payment deadline for which has not yet come.

c) gross output is the value of all manufactured products and work performed, including work in progress. Marketable output differs from gross output in that it does not include the remains of work in progress and on-farm turnover. It is expressed in wholesale prices in force in the reporting year. In its composition, at many enterprises, gross output coincides with marketable output.

Gross output is calculated in two ways:

1) as the difference between gross and intra-factory turnover:

VP \u003d In - Vn (6)

where Bo - gross turnover;

Vn - intra-factory turnover.

2) as the sum of marketable products and the difference and balances of work in progress (tools, fixtures) at the beginning and end of the planning period:

VP \u003d TP + (NZPk - NZPn) + (Ik - In) (7)

where NZPn and NZPk - the value of the balance of work in progress at the beginning and end of this period, respectively;

Yin and Ik - the cost of special tools, semi-finished products, devices of own manufacture at the beginning and end of this period.

d) gross turnover - the total cost of all types of products produced during the reporting period by all shops and departments of the enterprise. Includes the cost of finished products, semi-finished products of own production, work in progress and industrial work, regardless of their further use: on the side or within the enterprise itself; how it differs from gross output, in which domestic turnover is not included. The cost of semi-finished products transferred for further processing repeatedly is taken into account in the gross turnover several times.

Intrafactory turnover is the value of products produced by some and consumed by other shops during the same period of time.

Let's calculate the volume of marketable products and the grade factor according to the formulas

TP \u003d WpCd Ks and Ks \u003d

Products A

Initial data:

VpA = 159301 units

CDA = 1581.00 rubles.

Kc = = = 0.997

TPA = VPATSdA Ks = 159301 units. RUB 1581.00 0.997 = 251099316.36 rubles

Products B

Initial data:

VpB = 16701 units.

CDB = 1801.00 rubles.

P2 = 100% - P1 = 100% - 93% = 7%

Kc = = = 0.997

TPB = VpBTsdB Ks = 16701 units. RUB 1801.00 0.997 = 29988265.50 rubles

The results of the calculations will be transferred to Table 2.

Table 2. The volume of marketable products

Production plan in kind contains indicators of output of products of a certain nomenclature, assortment and quality of products in physical units.

Production plan in value terms contains the following indicators: the volume of commodity, gross and sold products.

Gross output (GDP) characterizes the total volume of industrial production, regardless of the degree of product readiness. Calculated in comparable (constant) prices. It is used to determine the growth rate of production volume, indicators of labor productivity, capital productivity, etc.

- the cost of all manufactured finished products;

- semi-finished products sold to the side (both from their own raw materials and from raw materials and materials of customers);

- the cost of industrial work performed on orders from outside;

- the value of the increase (loss) of the balance of work in progress.

VP \u003d TP + (Nk - Nn) + (Ik - In), thousand rubles . (2.1)

where TP is the volume of marketable products, thousand rubles; Нн, Нк - the cost of work in progress at the beginning and end of the period, respectively, thousand rubles . ; Ying, Ik - the cost of special tools, semi-finished products, home-made fixtures at the beginning and end of the period, respectively, thousand rubles.

The gross output of an enterprise can be calculated using the factory method as the difference between gross turnover (VO) and intra-factory turnover (VNO).

Gross turnoverenterprises ( IN) is defined as the sum of the value of gross output produced by all departments of a given enterprise, regardless of whether this product will be used within the enterprise or will be sold outside.

VO \u003d VPc1 + VPc2 + ... + VPc i , thousand rubles (2.2)

Thus, the gross turnover is greater than the gross output, since it includes a repeated account - intra-factory turnover, i.e., the cost of products of individual workshops intended for subsequent processing within a given enterprise.

Marketable products (TP)- this is the cost of finished products obtained as a result of production activities, completed works intended for sale to the side (consumers), services rendered.

The volume of marketable products is determined by the formula:

TP = Tg + Тк + Тв + Ф + Р + У, thousand rubles, (2.3)

where Tg - cost of finished products (services, works) intended for sale to a third party, thousand rubles . ; Tk- the cost of finished products for the needs of capital construction and the non-industrial economy of your enterprise, thousand rubles . ; TV- the cost of semi-finished products of its own production and products of auxiliary and subsidiary farms intended for sale to the side, thousand rubles . ; F- cost of fixed assets of own production, thousand rubles .; R- the cost of industrial work, thousand rubles; At- cost of services rendered by third parties, thousand rubles

The volume of marketable products is calculated at current prices.

In the chemical and food industries, due to the short duration of the production cycle, the change in the balance of work in progress is insignificant or equal to zero, so often VP = TP.

The volume of products sold (RP)is determined on the basis of the indicator of marketable output in current prices and changes in the balance of unsold products at the beginning and end of the planning period.

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

The volume of products sold is determined by the following formula:

RP \u003d TP + (He - Ok), thousand rubles, (2.4)

where is he, ok the value of the balance of unsold products at the beginning and end of the period, respectively, thousand rubles .

Sold products also include the remains of products shipped, but not paid for, for which the payment deadline has not yet come or which will be in safe custody with consumers.

net production (state of emergency) characterizes the value newly created at the enterprise. It does not include the costs of the enterprise for the purchase of raw materials, materials, fuel, energy.

PE \u003d VP - MZ, thousand rubles, (2.5)

where MZ - the amount of material costs included in the cost of production, thousand rubles.

Example:

Determine the volume of gross, marketable and sold products according to the following data: the cost of finished products for sale to the side is 59.5 thousand rubles; the cost of services rendered to the side - 10.5 thousand rubles; the cost of work in progress: at the beginning of the year 15.9 thousand rubles, at the end of the year - 4.4 thousand rubles; cost (remains) of finished products in the warehouse: at the beginning of the year - 13.0 thousand rubles, at the end of the year - 20.7 thousand rubles.

Solution:

1) determine the volume of commercial products:

TP \u003d 59.5 + 10.5 \u003d 70 thousand rubles . ;

2) determine the volume of gross output:

VP \u003d 70 + (4.4 - 15.9) \u003d 58.5 thousand rubles;

3) determine the volume of products sold:

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

2.1. Determine the volume of gross, marketable and sold products according to the following initial data: products were produced for sale in the amount of 50 thousand rubles, services were rendered to the side in the amount of 1.5 thousand rubles, semi-finished products were produced for sale to the side in the amount of 0.9 thousand rubles, produced semi-finished products for their own needs in the amount of 20.2 thousand rubles, the rest of the tool of their own manufacture for their own needs amounted to: at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles. rub.

2.2. Determine the size of commodity, gross and sold products according to the following data. In the planned period, the enterprise will produce products A in the amount of 500 units, products B - 800 units. The price of product A is 2.5 thousand rubles, the price of product B is 3.2 thousand rubles. The cost of non-industrial services rendered to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year - 65 thousand rubles, at the end of the year - 45 thousand rubles. The balance of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

2.3. Determine the size of commodity, gross and sold products according to the following data. In the planned period, the enterprise will produce products A in the amount of 200 units, products B - 300 units. The price of product A is 1900 rubles, the price of product B is 2680 rubles. The cost of non-industrial services rendered to third parties is 37,500 rubles. The balance of work in progress at the beginning of the year - 75,000 rubles, at the end of the year - 53,000 rubles. Along with the main products, packaging was produced in the amount of 12,000 rubles, including for the release to the side in the amount of 8,000 rubles.

2.4. The enterprise produced products worth 325.6 thousand rubles, performed industrial works for 41.15 thousand rubles on the side, produced semi-finished products worth 23.7 thousand rubles, including 80% for its own production. The size of work in progress increased by 5 thousand rubles. All manufactured products are sold. Material costs account for 40% of the cost of marketable products. Determine the size of commodity, gross, sold and net products.

2.5. Determine the volume of gross, marketable and sold products according to the following initial data (table).

2.6. The enterprise, on the basis of concluded contracts for the supply of products, based on the available production capacity, plans the following volume of production of marketable products: ammophos- 600 thousand tons per year, double superphosphate - 160 thousand tons per year, sulfuric acid - 20 thousand tons per year, extractive phosphoric acid - 10 thousand tons per year. The balance of finished products at the beginning of the year is 15 million rubles, at the end of the year - 5 million rubles. The steam power shop must release 3000 Gcal of heat energy to the shops of its enterprise and 2500 Gcal to the side. RMC is planning a volume of repair work for its enterprise in the amount of 30 million rubles.

Consumption ratios for raw materials and materials: sulfuric acid - 2.48 tons per ton of phosphoric acid; extraction phosphoric acid- 1.02 t/t double superphosphate and 0.503 t/t ammophos. Planned prices for products are determined as follows: ammophos - 14,000 rubles/t; double superphosphate - 11,500 rubles / t; sulfuric acid - 4600 rubles / t; phosphoric acid - 15,000 rubles / ton; heat energy - 200 rubles / Gcal. Determine the intra-factory turnover, gross turnover, and calculate the production program of the enterprise.

2.2. Enterprise capacity planning

Production capacity of the enterprise - this is the maximum possible output (performance of work, provision of services), with the full use of production equipment and production facilities, the use of advanced technologies, the efficient organization of labor and production, and the provision of high quality products.

Production capacity is the limit of growth in production volume, therefore it is used for a feasibility study of the plan for the production of products (works, services).

It is determined by the leading workshops, departments, equipment of the main production of the enterprise, in which the main technological processes and operations are performed.

For continuous production:

Mnepr = n· At the hour · Tef, units/year (2.6)

For periodical productions:

Unit /year, (2.7)

Where n- the number of the same type of equipment; At one o'clock - hourly productivity (passport, planned), unit/h; tef– effective fund of equipment operation time, h; Tts - the duration of the production cycle, h; 1 is the coefficient of the content of the main substance in the raw material; TO 2 - coefficient of output of finished products from raw materials.

The type of production should be taken into account when determining the effective fund of the operating time of the equipment.

For continuous production, the annual effective time fund is determined as follows:

Тnepr ef \u003d Tk - Tppr - Tto, h, (2.8)

where Tk is the calendar fund of time, h; Тppr - downtime of equipment according to the schedule of planned and periodic repairs, h; Tto is the time of technological stops of the equipment, h.

For periodic production, Tef is equal to the difference between the regime fund of time and downtime of equipment in overhaul, which is carried out on working days, is determined by the formula:

Font-size:14.0pt;line-height:150%">where TV, TV– weekends and holidays, h;tcm - duration of the work shift, h; Tsp- pre-weekend and pre-holiday days, h;
tcn - shift duration on pre-holiday and weekend days, h;
WITH- the number of working shifts per day; Tkr - downtime of equipment in overhaul, h.

There are the following types of production capacity.

Input/output PM - this is the capacity at the beginning / end of the corresponding planning period. The latter is calculated as the algebraic sum of the input power, the new power introduced during a given time period, and the retired power in the same time period.

Average annual production capacity - this is the capacity that the enterprise has on average per year, taking into account the commissioning and retirement of capacities. It is the basis for the development of the production program and is determined by the formula:

(2.10)

Where Mvh - input power (i.e. power at the beginning of the planned year);
Mvv- newly commissioned capacity in the planned year; Mvyb– retired capacity during the planned year;m 1 – the number of full months of use of production capacity until the end of the year;m 2 – the number of full months until the end of the planned year after the disposal of capacities.

To determine the reserves for the use of production capacity at the enterprise, capacity utilization factor. It is determined by the ratio of the volume of manufactured products according to plan or fact to the average annual production capacity.

, (2.11)

where VPplan is the planned volume of production, thousand rubles;
Мсг - the average annual production capacity of the enterprise, thousand rubles.

If VPplan ≤ Msr, then the production program of the enterprise is provided with production capacity for the planned year.

Example:

In the workshop for the production of fuel gas from semi-coke,
36 gas generators. Production is continuous. Productivity of one gas generator (planned) 2t/h. The output of fuel gas from a ton of semi-coke according to the plan is 300 m3. The downtime of 1 unit according to the maintenance schedule: 24 hours in current repairs, 360 hours in overhauls. The duration of the turnaround time between two current repairs is 720 hours, between two major repairs is 8640 hours. The plan provides for the work of all
36 gas generators. According to the reporting data, in the past year,
32 devices, the actual productivity was 1.9 t/h of semi-coke, the actual downtime in the repair of 1 device was 19 days, no major repairs were carried out. Calculate the production capacity of the shop in terms of fuel gas and analyze its use if the output of fuel gas was 295 m3/t semi-coke.

Solution:

1) we determine the effective fund of equipment operation time:

h;

2) determine the planned production capacity of the workshop:

Mplan= 36 2 8112 300 = 175219 thousand m3;

3) determine the actual output of the shop:

VP = 32 1.9 (8760 - 19 24) 295 = 5 thousand m3;

4) determine the utilization rate of production capacity:

Tasks for independent solution

2.7. Determine the planned production capacity of the workshop and the level of its utilization. 40 machines operate in the workshop, the annual output is 115.5 thousand units, the mode of operation is two-shift, the duration of the shift is 8 hours, the number of working days per year is 258, regulated equipment downtime is 4% of the regime fund of time, the norm of time for processing one product - 1.2 hours.

2.8. There are three groups of machines in the workshop of the plant: grinding- 5 units, planer- 11 units, revolver- 12 units The norm of time for processing a unit of product in each group of machines, respectively: 0.5 h; 1.1 h; 1.5 hours

Determine the planned production capacity of the workshop,if it is known that the mode of operation is two-shift, the duration of the shift- 8 h; regulated downtime of equipment is 7% of the regime fund of time, the number of working days per year- 255.

2.9. Determine the planned production capacity and the actual output. The number of machines of the same type in the workshop is 30, the norm of time for processing a unit of production is 0.6 hours, the operating mode is two-shift, the shift duration is 8 hours, regulated downtime of equipment is 3% of the regime fund of time, the production capacity utilization factor is 0.82 , the number of working days in a year is 255.

2.10. The factory works in 2 shifts, the number of machines at the beginning of the year is 500. From April 1, it is planned to eliminate 60 machines, and on July 1, 50 machines will be put into operation. The number of working days in a year is 260, the planned percentage of downtime for machine repair is 5%, the productivity of one machine is 4 m3 per hour, the production plan is 7500 thousand m. Calculate the production capacity of the factory in the planned period and its utilization factor.

2.11. The workshop has 50 machines. Annual output -
102,700 products, two-shift operation, 8-hour shifts. The number of working days per year is 256, regulated downtime of equipment is 7% of the regime fund of time, the time limit for processing one product is 3.2 hours. In November, it is planned to install an additional
8 machines, in May - decommission 15 machines. 1. Determine the value of the production capacity of the shop. 2. Calculate the output and average annual production capacity of the shop.

27. What is included in the "gross turnover" indicator.

GROSS TURNOVER- the total cost of the total volume of products produced by the enterprise for a certain period of time, most often for a year. Includes finished products, work in progress, internal turnover of the enterprise, performance of production work.

28. Two ways of calculating "gross output" by elements.

29.Two methods of counting "marketable products". Methodology for calculating the volume of sales of products.

Gross output- This cost of the overall result production activity of the enterprise for a certain period of time.

Gross output is calculated in two ways:

1) as the difference between gross and intra-factory turnover:

VP \u003d In - Vn,(1.1)

where Bo - gross turnover;

Vn - intra-factory turnover.

Gross turnover- this is the value of the total volume of products produced for a certain period by all the shops of the enterprise, regardless of whether this product was used within the enterprise for further processing or was sold to the outside.

Internal turnover- this is the value of products produced by some and consumed by other shops during the same period of time.

2) as the sum of marketable products and the difference and balances of work in progress (tools, fixtures) at the beginning and end of the planning period

VP \u003d TP + (NZPk - NZPn) + (Ik - In), (1.2)

where NZPn and NZPk - the value of the balance of work in progress at the beginning and end of this period.

Yin and Ik - the cost of special tools, semi-finished products, home-made fixtures at the beginning and end of this period

Unfinished production- unfinished products: blanks, parts, semi-finished products located at workplaces, control, transportation, in workshop storerooms in the form of stocks, not accepted by the Quality Control Department and not handed over to the warehouse of finished products.

Marketable products are products for sale.

The volume of marketable output for the period is determined by the formula

TP \u003d Tg + Tk + Tn + F + Tu,(1.3)

where Tg - the cost of finished products for sale to the side;

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

Tn - the cost of semi-finished products of its production and products of auxiliary workshops for sale to the side;

Ф - the cost of fixed assets of own production, introduced during the period;

Tu - the cost of services and works of an industrial nature on orders from outside or for non-industrial farms and organizations of their enterprise.

Sold products characterizes the value of the volume of products that entered the market in a given period and is payable by consumers. Sold products differ from commercial products in the balance of finished products in stock. The volume of products sold (RP) according to the plan is determined by the formula

RP \u003d TP + He - Ok, (1.4)

where He and Ok are the balances of unsold products at the beginning and end of the planning period.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods, the payment deadline for which has not yet come.

Example. Determine the size of gross, marketable and sold products. In the reporting period, the enterprise produced 500 units of X products, 800 units of Y products. The price of product X is 2.5 thousand rubles, Y is 3.2 thousand rubles. The cost of non-industrial services rendered to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year - 65 thousand rubles, at the end of the year - 45 thousand rubles. The balance of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

Solution: The volume of marketable products is determined by the formula (1.3):

TP \u003d (500 × 2.5 + 800 × 3.2) + 50 \u003d 3,860 thousand rubles.

Gross output differs from marketable output by the amount of change in the balance of work in progress at the beginning and end of the planning period: VP \u003d 3,860 + 45 - 65 \u003d 3,840 thousand rubles.

The volume of sold products is determined by the formula (1.4): RP = 3,860 + 75 - 125 = 3,810 thousand rubles.

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

Indicators Amount, million rubles

1. Products released for sale per side 52.0

2. Other products for sale per side 6.0

3. Cost of work performed on the side 1.6

4. Cost of semi-finished products for sale per side 2.8

5. Cost of fixed assets of own production 2.0

6. Cost of work in progress

At the beginning of the period 0.4

At the end of the period 0.9

7. Remains of finished products in warehouses

At the beginning of the period 1.0

At the end of the period 1.1

Cost meters of production volume are of a general nature and are universal in the interconnection of all sections of the enterprise plan. They measure commodity, gross and sold products.

The volume of marketable products is determined by the formula

Tp \u003d Tg + Tk + Ti + F,

where Tg - the cost of finished products (services, works) intended for sale to the side,

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

Ti - the cost of semi-finished products of their production and products of auxiliary and subsidiary farms intended for sale to the side;

Ф - the cost of fixed assets of own production.

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

Vp \u003d Tp - Nng + Nkg,

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

Vp \u003d 56.8-0.4 + 0.9;

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

Rp \u003d Ong + Tp - Okg,

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

Rp = 1+56.8-1.1;

2. Based on initial datadefine

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

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

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

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

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

Fkg \u003d Fng + Fvv - Fvyb,

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

Fvv - the cost of fixed assets put into operation;

Fvyb - the cost of retiring fixed assets.

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

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

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

Return on assets - an indicator of output per 1 rub. the value of fixed assets is defined as the ratio of output to the value of fixed production assets for a comparable period of time (month, year):

Fo \u003d Tp / DF [ruble / rub.],

where Tp - the volume of marketable products produced for the year in value terms;

D F - the average annual cost of OPF.

Fo = 3210/0.4;

Fo = 8025 rubles.

Capital intensity - the reciprocal of capital productivity, shows the share of the value of fixed assets attributable to each ruble of output:

Fe \u003d 1 / Fo \u003d D F / Tp [rub / rub.]

Fe = 0.4/3210;

The capital-labor ratio is defined as the ratio of the value of fixed assets to the number of workers in the enterprise (NPP):

Fv \u003d D F / D H [rubles / person],

where D H - the average number of employees, pers.

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

Ptr \u003d Fo * Fv

The dynamics of the OPF is determined using the coefficients

Updates

Kob \u003d D Fvv / Fkg;

disposals

Kvyb \u003d D Fvyb / Fng

Kob = 1810/5247;

Ksp = 163/3600;

Ksp = 0.045.

3. Based on the initial data on the activities of the enterprise in the current andin the planning year, determine

gross output production turnover

1) The turnover ratio and working capital utilization, the time of one turnover in days in the current year.

2) The turnover ratio and working capital utilization and their value in the planned year.

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

4) The increase in marketable products as a result of the acceleration of the turnover of working capital.

The volume of marketable products, thousand rubles. 3700

Average annual balances of working capital, thousand rubles 290

Planned reduction in the time of one turn, days 3

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

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

Ko \u003d Tp / D O,

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

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

Ko = 3700/290;

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

Kd \u003d D / Ko or Kd \u003d D * (D O / Tp)

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

Kd \u003d 360 / 12.76;

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

It characterizes the amount of working capital advanced for 1 rub. proceeds from the sale of commercial products. The utilization factor of funds in circulation is determined by the following formula:

Kz \u003d 1 / Ko or Kz \u003d D O / Tp.

2. Kd1 = 357/12.76;

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

D O \u003d Tp1 / D (Kd1 - Kd0)

D O \u003d 3560 / 360 (28.2 - 27.1);

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

Increase in labor productivity, % 8.5

Growth of average salary, % 5.0

Increase in production volume, % 15.0

Reducing the planned consumption of materials at a constant price,% 5.0

Cost in the reporting period, thousand rubles 400

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

To determine the change in the value of the cost of production in the planned period due to the influence of various factors, the following formulas can be used:

a) change in the value of the cost of production from changes in labor productivity (D ISpt):

D Ispt = (1 - Izp / Ipt) dfot,

where Izp is the average wage index;

Ipt - index of labor productivity (output);

df - the share of wages with deductions for social needs in the cost of production;

D ISpt \u003d (1 - 5 / 8.5) * 20;

D ISpt = 8%.

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

D ICv \u003d (1 - Iup / Iq) dup,

where Iup - index of conditionally fixed costs;

Iq - index of production volume;

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

D ICv \u003d (1 - 5/15) * 0.6,

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

D ISN.ts \u003d (1 - In * Its) dm,

where In - index of norms for material resources;

Iц - price index for material resources;

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

D ISN.c \u003d (1 - 5 * 1) * 0.6;

D ISN.ts = -2.4%.

The total value of the change in the cost of production in the planned period will be (D IСtotal):

D IСtotal \u003d D ISpt + D IСq -D ISN.c

D ICtotal \u003d 8% + 0.4% - 2.4%;

D IСtotal = 6%.

6% \u003d 24 - the resulting cost savings in the planning period,

400 - 24 \u003d 376 - the cost of expenses in the planning period.

Bibliography

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

2. Zhideleva V.V., Kaptein Yu.N. Enterprise Economics: Textbook; 2nd ed., revised. And extra. - M.: INFRA-M, 2004.

3. Economics of the enterprise: Tests, tasks, situations. Proc. manual for universities / Ed. V.A. Shvandar. - 3rd ed. revised and additional - M.: UNITI - DANA, 2004.

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

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

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The quantity of products produced by the enterprise coincides with the quantity of products sold.

Marketable products - this is the cost of finished products that meet the requirements of technical conditions, contracts, standards, issued by delivery documents, accepted by the Quality Control Department and transferred to the warehouse of finished products for sale to consumers.

Marketable products are valued at the price of the enterprise and are determined by the formula

TP \u003d 620,000 * 60308.89 \u003d 37,391,511,800 rubles.

Sold products (RP) or sales proceeds is the cost of products shipped or paid for by the consumer. It is valued at selling prices and is calculated using the formula

.

RP \u003d 620,000 * 72370.67 \u003d 44,869,815,400 rubles.

4.2. Calculation of profit from sales

The profit of an enterprise from sales before taxation is determined by the formula

– NND,

Where
- profit per unit of product, den. units;

– annual output of products, pcs.

NND - the amount of real estate tax, which is determined by the formula

,

Where
- residual value of the passive part of fixed assets, den. units;

– real estate tax rate, (1%).

The net profit of the enterprise is determined by the formula

,

where NP is the amount of income tax, which is determined by the formula

,

de
– income tax rate, (24%);

The results of calculating net profit are presented in Table 4.1.

Table 4.1.

Calculation of net profit

5. Calculation of the need for own working capital

The composition of working capital includes the funds necessary for the creation of working capital and circulation funds.

Determining the planned need for own working capital is called rationing. Rationing is subject to working capital invested in inventories, work in progress and finished products in the warehouse of the enterprise. All components of working capital are calculated separately.

5.1. Calculation of the norm of working capital for inventories

In the composition of inventories are calculated:

Basic and auxiliary materials;

Components and semi-finished products;

The need for working capital to create inventories of materials (main and auxiliary) is determined as follows:

,

Where - the rate of stock of materials, in days;

- annual need for materials, den. units;

T is the duration of the planning period, (360 days).

The stock rate of materials is determined in days and includes the rates of current, insurance, transport stocks:

,

Where
- the rate of the current stock, which is created for the time between two successive deliveries of material resources, days;

- the norm of the safety stock, which is created in case of unforeseen supply disruptions, poor-quality supplies, and is taken in the amount of 0.5 of the current stock, days;

- the norm of the transport stock, which is created in case of a mismatch in the time of passage of material resources and documents on them, days.

The cost of the annual requirement of materials can be determined by the formula:

,

Where - material costs per unit of production, den. units,

Cm \u003d 20025 * 620000 \u003d 12,415,500,000 rubles.

Nz \u003d 15 + 0.5 * 15 + 2 \u003d 24.5

Nom (m) \u003d 24.5 * 12415 500,000 / 360 \u003d 844,943,750 rubles.

The standard of working capital for components is determined by the formula

,

Where - stock rate of components (calculated similarly to the stock rate of materials), days;

- annual need for components, den. units, which is determined by the formula

,

Where - cost of components per unit of production, den. units

Sk \u003d 18420 * 620,000 \u003d 11,420,400,000 rubles.

Nose (k) \u003d 25 * 11,420,400,000 / 360 \u003d 793,083,333 rubles.

The standard of working capital for containers is determined as follows:

,

Where
- the stock rate for containers, (5 rubles per 10 thousand rubles of marketable products).

Nose (t) \u003d 37,391,511,800 * 5 / 10,000 \u003d 18,695,756 rubles.