The number of products produced at the enterprise coincides with the number of products sold.

Commercial products are the cost of finished products that meet the requirements of technical specifications, contracts, standards, documented with delivery documents, accepted by the quality control department and transferred to the finished product warehouse for sale to consumers.

Commercial products are valued at the enterprise price and determined by the formula

TP = 620,000 * 60308.89 = 37,391,511,800 rub.

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

.

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

4.2. Calculation of profit from sales

The enterprise's profit from sales before tax is determined by the formula

–NND,

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

– annual production of products, pcs.

NIT – the amount of property 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 an 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

Index	Amount by year, den. units
1. Profit before tax
2. Property tax
3. Income tax
4. Net profit

5. Calculation of the need for own working capital

Working capital includes the funds necessary to create circulating production assets and circulation funds.

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

5.1. Calculation of working capital standards for production inventories

The following are calculated as part of industrial inventories:

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 norm of the supply of materials, in days;

- annual need for materials, den. units;

T – duration of the planned period (360 days).

The material stock norm is determined in days and includes the norms of current, insurance, and transport stocks:

,

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

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

- the norm of transport stock, which is created in the event of a discrepancy in the transit time of material resources and documents for 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 = 20025*620000 = 12,415,500,000 rub.

NZ = 15+0.5*15+2 = 24.5

Nom(m) = 24.5 * 12415,500,000 / 360 = 844,943,750 rub.

The working capital standard for components is determined by the formula

,

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

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

,

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

Sk = 18420*620,000 = 11,420,400,000 rub.

Nose (k) = 25 * 11,420,400,000 / 360 = 793,083,333 rub.

The working capital standard for packaging is determined as follows:

,

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

Nose(t) = 37,391,511,800 * 5/ 10,000 = 18,695,756 rub.

Instructions

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

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

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

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

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

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

Sources:

• volume of product sales

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

Instructions

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

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

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

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

You will need

• - financial statements.

Instructions

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

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

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

note

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

Helpful advice

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

Sources:

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

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

You will need

• Accounting statements of the enterprise

Instructions

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

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

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

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

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

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

Sources:

• natural sales volume

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

Instructions

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

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

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

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

The volume of production in value terms is determined by the following indicators:

Volume of sales (revolution) is the cost of goods and services produced and sold by an enterprise over a certain period of time, as well as income from financial and other transactions.

Commercial products - this is the cost of finished products obtained as a result of the production activities of the enterprise, work performed and services intended for external sales.

Included in the TPtimber industry enterprises included:

Costs of round timber transported to warehouses and intended for real life

We're standing. finished production and production factories for woodworking workshops. and forest chemistry.

Cost of production of auxiliary workshops intended for outsourcing

We're standing. work performed on orders from outside or for the needs of our own production.

Gross output nature of the entire volume of work performed by the enterprise over a defined period of time (month, quarter, year). Gross output includes both finished and work in progress. VP = Commercial products Change in WIP balances

Clean products – this is the newly created value in the enterprise. Net production = Sales volume – Material costs – Depreciation

21. Production capacity of a forest industry enterprise. Calculation of the average annual capacity of the enterprise

Production capacity (PM) – the ability of an enterprise to produce the maximum number of products over a defined period of time with efficient operation of equipment in terms of time and power, and advanced organization of production and labor.

PM l/z p/p is determined by the capacity of logging stations. In order to identify and eliminate bottlenecks, they determine PM by production phases.

At each phase of l/z production, PM is calculated using the formula:

PM = Shiftable quantity of equipment * Wed list number of equipment * Mode number of days in a year * Shift coefficient of equipment * Kn. * Coefficient taking into account downtime of equipment in reserve * Coefficient taking into account the use of equipment on main jobs.

For l/z p/p when calculating the PM, determining the phenomenon capacity of logging roads . If a settlement has several logging roads adjacent to the final dispatch point, then the PM is determined for each road and then their Vs are summed up.

2. PM establishes the maximum possible potential for the use of objects of labor, labor and labor force.

3. The PM is established during the transport phase, because The volume of exported dr-n is the main indicator of the production program of l/s p/p in physical terms and the volume of marketable l/s products in value terms.

4. A PM has been installed for the removal of dr. coordinated with logging and non-forestry phases of l/z production.

The main ways to improve the use of PM l/z on p/p phenomena:

– Creation of a stable base for the development of l/s based on continuous, non-exhaustive and rational use of natural resources

– Intensification of forest management and timely restoration of productive forests on the basis of long-term lease of forest areas.

– Introduction of machine harvesting in accordance with silvicultural requirements

– Involvement in exploitation of soft-leaved soil

– Introduction of cut-to-length technology for harvesting materials based on newly created domestic technology

– Increased processing of soft-leaved and low-quality fertilizers

– Reducing the seasonality of roads due to the expansion of construction of year-round roads

– Application of progressive forms of occupational safety and advanced training of workers.

FORESTRY COLLEGE OF Emperor Peter I

N. L. Teplitskaya

"Fundamentals of Economics"

METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT

PRACTICAL LESSONS

for specialty

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

Practical lesson No. 1

Topic: Production program and production capacity.

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

Work order:

OPTION Sample

Problem 1

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

Initial data:

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

Volume of commercial products

C g - cost of finished products

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

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

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

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

Problem 2

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

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

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

353pcs. etc.

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

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

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

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

Control questions.

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

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

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

You will need

• Accounting data for the period under review (Balance Sheet, Profit and Loss Statement).

Instructions

Determine the cost of products produced by all departments of the enterprise for the analyzed period (gross product turnover). For calculations, use the accounting data. Find the cost of manufactured and sold products for the period on line 020 “Product cost” of the Profit and Loss Statement.

Find, according to the financial statements, the value of work in progress balances at the beginning and end of the analyzed period. In the Balance Sheet, these figures are entered in lines 130 “Construction in progress” and 213 “Costs in work in progress.” Determine on line 214 of the Balance Sheet “Finished products and goods for resale” the value of the balances of finished products at the beginning and end of the reporting period.

Calculate the gross turnover of products produced by all departments during the period (VO). To the sum of balances of finished goods and work in progress at the end of the period, add the cost of goods sold and subtract the sum of balances of finished goods and work in progress at the beginning of the period. The calculation algorithm follows from the formula for calculating the balance of active accounts at the end of the period: Balance at the beginning + Income for the period - Expense for the period = Balance at the end of the period.

Determine, based on accounting data, the cost of products produced by divisions of the enterprise for their own needs (AC). Review receipt documents or acts of work performed from auxiliary areas for the reporting period. For its own needs, an enterprise, for example, can produce containers or carry out major and current repairs of buildings.

Calculate the cost of the enterprise's gross output for the period using the formula: VP = VO - VS, where VP is the estimated value of the gross output, VO is the gross turnover of all products of the enterprise for the reporting period, BC is the cost of products produced by the enterprise for its own needs. Calculate this figure for the same period last year. Conduct a comparative analysis, draw conclusions about trends in the enterprise’s production volumes.

To determine price gross products, it is necessary to apply the factory calculation method. It consists in taking into account only that part products, which participated in the production once. This allows you to avoid double counting, because the company produces intermediate products, which are then recycled.

Instructions

There are several calculated values ​​that determine the volume of production products at the enterprise. Most fully reflects this characteristic gross products. Mathematically, it can be found in the form of the difference between two values ​​of trade turnover: gross turnover and intra-factory (intermediate) consumption: VP = VO - VZP, where: VP - price gross products;VO – gross;IZP – intra-factory consumption.

Gross turnover represents the total price final products of all workshops of the enterprise. It does not matter whether these products were sent directly to or transferred to other workshops as an intermediate material or semi-finished product.

Intraplant turnover is the total price semi-finished products or materials produced at the enterprise itself and intended for processing in another workshop. For example, intermediate spare parts or mechanisms for assembly or other equipment.

In size gross products may include data on the following elements for the reporting period: Finished products; Semi-finished products and products manufactured for final consumption, for example, spare parts intended for sale and not for further assembly of the vehicle; Major repair work, since they are included in the concept of depreciation, and those, in turn, are material costs associated with the main production; Remains of work in progress.

IN price gross products financial results for: Defective products, including those sold at reduced prices; Industrial waste; Current repair work, since these costs contribute to intra-factory turnover; Payment of non-production expenses: transport, household needs, etc.; Costs of materials for painting, tinting, nickel plating, etc. (while these works themselves are taken into account).

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note

In the food industry, calculations usually use the gross turnover method to account for processed semi-finished products. For example, raw sugar can be duplicated in the cost of refined sugar.

Attraction investor It’s worth starting with monitoring the real estate market: a lot depends on how busy it is. Having found several companies that could potentially become your investors, invest in at least a little checking of each of them, since there is a risk of dishonesty on the part of investors. And the main means to attract a reliable investor should be a business plan for your construction.

Instructions

Do some market research on the real estate market. This can be done either independently, using open sources on the Internet (real estate analytical sites, etc.), or by hiring someone who understands this. This way you can get a picture of how attractive real estate is to investors at the moment, who could invest in your construction projects.

Visit investment company websites. Sometimes you can find out quite a lot about their activities and their condition from the site. Make a list of companies that would suit you as investors. Check them - at least with the help of open sources. Order an extract from the Unified State Register of Legal Entities, since you can glean quite a lot of information about the company from it. Select the most reliable potential investors. At first it seems that it doesn’t matter what the company is as long as it provides funds, but this is not so. An unreliable investor may suddenly lose interest in your project, which can lead to your loss.

The main tool for attracting investor attention specifically to your construction is a construction plan. In it you should describe the concept of the construction project, the market situation with such projects, the necessary work, the necessary funds, the payback of the project. The latter is most important because the investor is investing in order to get the maximum return. Accordingly, his interest in your project depends on whether this project will bring him the expected result.

Much depends not only on the business plan, but also on you. An investor is unlikely to seek to manage your project; all he needs is . Therefore, he must be confident that all those brilliant numbers indicated in your plan will be achieved. Therefore, you must come across not only as someone who has a good understanding of the real estate market, but also as a capable manager.

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note

Finding and selecting an investor for a venture enterprise at the earliest stage of its development is one of the most difficult and responsible tasks. Not all money is the same. “You can divorce your wife, but never divorce an investor!” - say venture capitalists. Keep this in mind and choose your investor carefully.

Helpful advice

On the other hand, there is a bias towards investors. The media has created an image of an investor as a person who speculates on the stock exchange, buys everything on the vine, and is something between a fraudster and a gambler. So, you have a business idea that needs an investor to implement. How to find and interest an investor?

Sources:

• investors in construction in 2019

How to find gross output in the balance sheet of an industrial enterprise when preparing financial statements? This question is asked by many modern accountants, who must know what gross output includes and how all the necessary indicators are calculated.

Instructions

After this, accurately summarize all the results you received, and subsequently select all the displayed data into the enterprises in which the gross from is indicated. When you already have a specific total amount, simply add to it the annual increase in the value of all inventories. Secondly, pay attention to services in each industry if you work in a multi-industry business. To find gross output and to find it correctly, it is necessary to use accurate prices.

Remember that in industries such as forestry, agriculture, manufacturing and mining, calculating the value of gross output is much more difficult. This fact occurs due to the fact that the reporting documentation does not contain comprehensive information. If your enterprise does not belong to these industries, then gross output is relatively easy to calculate. After making the initial calculations, perform the following action - quickly fill in all information gaps regarding data on the full sales amounts of finished products produced by your enterprise.

In your calculations, be sure to take into account the cost of inventory stored in various production warehouses, and then make any necessary adjustments. Be sure, after calculating all totals, to bring them into line with accepted industry classifications using the latest calculation concepts. As a result, you should get the cost of manufactured products taking into account the manufacturer's price.

At the time of reporting, evaluate unsold goods stored in the warehouse premises of your enterprise using the same methods as sold products. At the same time, the increase in work in progress and inventories in warehouses can be assessed both at book value and taking into account, without taking into account the estimated profit. The obtained data can subsequently be used for both financial reporting and statistical accounting.

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

You will need

• - financial statements.

Instructions

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

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

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

note

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

Helpful advice

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

Sources:

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

Determine volume gross products in most cases it is possible using the factory method, which eliminates the repeated counting of intermediate products. This calculated statistical indicator characterizes the growth rate of production and labor productivity.

Instructions

The gross output of an enterprise is the total monetary value of units of goods for the reporting period of time. This does not take into account the cost of finished products and semi-finished products involved in its production, i.e. sold for domestic consumption. This calculation strategy allows you to avoid repeated calculations, since the costs of raw materials participate in the formation of the total value. However, at some enterprises in the light and food industries, double counting is allowed.

This calculation method is called factory calculation. It can be used to determine the volume gross products, which in general is equal to the commodity products minus the residual value of work in progress, as well as the cost of residual equipment, tools and special-purpose devices: V = TP + (HP2 - HP1) + (I2 - I1).

TP marketable products represent the total cost of a batch of goods or services produced for sale outside the enterprise. This value is expressed in the prices at which the goods are sold to the consumer, depending on the volume of purchase: wholesale or retail.

Work in progress indicators NP2 and NP1 are calculated, respectively, at the end and beginning of the reporting period. The difference between them shows the cost of semi-finished products and materials already included in commercial products, as well as intermediate products of the unfinished production cycle. The second applies to enterprises producing metal structures, for example, machine-building plants.

The residual value of instruments I2 and I1 is determined at the end and beginning of the period. The list of equipment and special devices used is approved for each individual enterprise and certified by the managing ministry or department.

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Tip 7: How to determine the volume of gross, marketable and sold products

Analysis of the results of the financial activities of an enterprise covers several areas, in particular, calculation of volumes products. Depending on the calculation methods, products can be marketed, gross, sold or net.

Instructions

The profit of the enterprise is based on the results of the finished products, based on the volume of its sales. It is important for any manufacturer that this indicator has a positive sign and corresponds to forecasts. Therefore, financial analysis is regularly carried out on each, within the framework of which, in particular, the volume of gross, commodity and sold products.

All three quantitative indicators represent volumes products, calculated using different methods. Gross volume products, produced at the enterprise using its own or purchased materials, minus intermediate products and semi-finished products involved in production. This means that gross output includes only final goods. This method avoids double counting and is called factory method.