Target– mastering the practical skills of the methodology for calculating the volume of output.
1) Theoretical justification
2) Solution of the problem
3) Individual work on options
Working capital is a set of funds advanced in order to create working capital and circulation funds.
The circulation funds are a set of enterprise funds that are not directly involved in the creation of new value. The circulation funds include finished products, cash on accounts and at the cash desk, receivables, finished products in stock, goods on the way.
Revolving funds - part of the production capital, once participating in manufacturing process and transferring its value to the finished product in full. TO revolving funds include production inventories (raw materials, materials, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearing items, tools), work in progress, semi-finished products of own manufacture, deferred expenses.
To calculate the volume of output, we need the following formulas:
1) Gross output
VP \u003d GP + Uph + PF + WIP (1)
where GP is the finished product,
Uph - services of an industrial nature,
PF - semi-finished products,
WIP - work in progress.
2) Marketable products
TP \u003d GP + Uph + PF (st) (2)
where PF (st) - semi-finished products sold to the side.
3) Products sold
RP = TP + GPng - GPkg (3)
where Gpng is the finished product in stock at beginning of the year,
GPkg - finished products in stock at the end of the year.
4) Conditionally pure products
PCH = VP - MZ (4)
where MZ - material costs.
Task 1.
The main production of the enterprise is planned in the amount of 5200 thousand rubles, industrial services - 480 thousand rubles. The cost of semi-finished products in the planned period is 500 thousand rubles, of which 50% are used in our own production. The amount of work in progress at the end of the period will increase by 380 thousand rubles. Remains finished products in the warehouse at the beginning of the period - 80 thousand rubles, and at the end of the period - 30 thousand rubles.
Determine the volume of gross, marketable and sold and conditionally net output, if it is known that the cost of material costs is 55% of marketable output.
Solution.
1) gross output of the enterprise
VP \u003d 5200 + 480 + 500 + 380 \u003d 6560 thousand rubles.
2) commercial products
TP \u003d 5200 + 480 + (500: 100 * 50) \u003d 5930 thousand rubles.
3) sold products
RP \u003d 5930 + 80 - 30 \u003d 5980 thousand rubles.
4) conditionally pure products
MZ \u003d 5930: 100 * 55 \u003d 3261.5 thousand rubles.
UCHP \u003d 6560 - 3261.5 \u003d 3298.5 thousand rubles.
Task 2.
Determine the volume of commodity, gross and sold products, based on the following data:
Solution.
1) the volume of marketable products:
TP \u003d (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 \u003d \u003d 1,313,300 thousand rubles.
2) gross output:
VP \u003d 1,313,300 + 18,370 - 16,250 \u003d 1,315,420 thousand rubles.
3) sold products:
RP \u003d 1,313,300 + 38,200 - 45,600 \u003d 1,305,900 thousand rubles.
Option 1
1) Determine the gross, marketable and sold products, if the products ready for sale are 180 thousand rubles, services provided to third-party consumers are 34 thousand rubles, semi-finished products for their own needs are 23 thousand rubles, for sales to the side - 10 thousand rubles, the amount of work in progress at the beginning of the year - 13 thousand rubles, at the end of the year - 23 thousand rubles.
2) The output of marketable products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year - 320 thousand rubles, at the end of the year - 290 thousand rubles. The cost of sold products for the last year is 3950 thousand rubles. Determine the volume of sales and the planned year and the planned increase in the volume of sales.
Control questions
1) What is included in the enterprise to circulation funds (circulating production assets)?
2) Name the elements that are normalized by the enterprise.
3) What is the process of normalization of working capital?
Options for individual work
Option 2
1) Determine the volume of gross, marketable and sold products according to the following data:
2) The production program for the planned year provides for the release of product A in the amount of 2000 pieces, Wholesale price units - 300 rubles, products B - 1000 pieces, price per product - 500 rubles. in addition, product B will be manufactured from the raw materials and materials of the customer in the amount of 300 thousand rubles, including the cost of raw materials and materials of the customer in the amount of 100 thousand rubles. Semi-finished products (castings) were manufactured in the amount of 120 tons, the wholesale price for one ton of castings is 100 rubles. Of the total number of castings, 30 tons will be consumed for own needs. Electricity will be generated for sale to the side in the amount of 40 thousand rubles. and performed works of an industrial nature on the side in the amount of 50 thousand rubles. the balance of work in progress at the beginning of the year - 200 thousand rubles, at the end of the year - 250 thousand rubles. Determine the volume of commodity and gross output.
Option 3
The blacksmith shop produced products worth 500 thousand rubles, of which 400 thousand rubles. goes to the machine shop of this plant, and 100 thousand rubles. - to the side. Work in progress increased by 20 thousand rubles.
The mechanical workshop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes to the assembly, and the rest is released to the side as spare parts. The size of work in progress decreased by 16 thousand rubles.
the assembly shop produced products worth 800 thousand rubles, intended for sale to the side. The volume of work in progress decreased by 27 thousand rubles.
The tool shop produced products worth 450 thousand rubles, of which 60 thousand rubles. transferred to the operation of the forging shop, the rest of the products are subject to sale.
The repair shop repaired its equipment for 205 thousand rubles. Work in progress in the workshop increased by 15 thousand rubles.
The balance of finished products in the warehouse decreased by 12 thousand rubles.
2) The enterprise has released the main products in the amount of 326.6 thousand rubles. the cost of industrial work performed on the side - 41.15 thousand rubles. semi-finished products own production produced for 23.7 thousand rubles, of which 80% was consumed in our own production.
The size of work in progress increased at the end of the year by 5 thousand rubles. Material costs account for 40% of the cost of marketable products.
Option 4
1) The main products of the enterprise are planned in the amount of 52 million rubles, industrial services - 4.8 million rubles. The cost of semi-finished products is 5 million rubles, of which 50% will be consumed in our own production. The amount of work in progress at the end of the period will increase by 3.8 million rubles.
The balance of finished products in the warehouse at the beginning of the period - 8 million rubles, at the end - 3 million rubles.
Determine the volume of gross, marketable, sold and conditionally net output if material costs account for 55% of marketable output.
2) Determine the volume of gross, marketable and sold products, if
the cost of finished products for sale to the side - 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, the cost of finished products in stock at the beginning of the year - 13 thousand rubles, at the end of the year - 20.7 thousand rubles.
Option 5
1) Determine the volume of gross, marketable and sold products.
The main workshops produced finished products worth 12,500 thousand rubles. Remains of work in progress decreased by 92 thousand rubles, completed work of an industrial nature amounted to 205 thousand rubles.
The tool shop produced tools for 270 thousand rubles, including 140 thousand rubles for the side, the rest goes to replenish the plant's stocks.
The repair shop made overhaul own equipment for 244 thousand rubles, Maintenance for 60 thousand rubles.
The balance of unsold products in the warehouse decreased by 120 thousand rubles.
2) Determine the volume of gross, marketable and sold products according to the following data:
Option 6
1) In the planned year, the release is expected the most important types products in the nomenclature: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts for 1100 thousand rubles. and other products for 500 thousand rubles. According to calculations, the balance of goods in the warehouse should decrease by 250 thousand rubles by the end of the year. The balance of work in progress at the beginning of the planning period amounted to 700 thousand rubles, and at the end of the year it will increase by 10%. Suggested wholesale prices for products: A - 1.5 thousand rubles, B - 2 thousand rubles.
2) The main products of the enterprise are planned in the amount of 8750 thousand rubles, industrial services - 545 thousand rubles. The cost of semi-finished products in the planned period is 567 thousand rubles, of which 40% is used in our own production. The amount of work in progress at the end of the period will increase by 680 thousand rubles. The balance of finished products in the warehouse at the beginning of the period is 152 thousand rubles, and at the end of the period - 54 thousand rubles.
Determine the volume of gross, marketable, sold and conditionally net output, if it is known that the cost of material costs is 50% of marketable output.
Option 7
1) Determine the volume of gross, marketable and sold products according to the following 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 to the side - 0.9 thousand. rubles, produced semi-finished products for their own needs - 20.2 thousand rubles, the rest of the tool of their own manufacture for their needs at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles.
2) Determine the volume of commodity and gross output.
Of the manufactured number of forgings, 180 units were consumed for own needs.
The balance of work in progress at the beginning of the period - 260 thousand rubles, at the end of the period - 200 thousand rubles.
Option 8
1) In the reporting period, the enterprise produced products A - 200 units, products B - 300 units.
The price of product A is 1800 rubles, product B is 2580 rubles.
The cost of industrial services is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, and at the end of the year - 53,000 rubles.
Containers were also produced in the amount of 12,000 rubles, including 8,000 rubles for side leave.
Determine the size of gross, marketable and sold products.
3) The enterprise has released the main products in the amount of 793.3 thousand rubles. the cost of industrial work performed on the side - 18.83 thousand rubles. Semi-finished products of own production were manufactured for 90.4 thousand rubles, of which 50% was consumed in own production.
The size of work in progress increased at the end of the year by 3 thousand rubles. Material costs account for 50% of the cost of marketable products.
Determine the size of gross, marketable, sold and conditionally net production.
The quantity of products produced by the enterprise coincides with the quantity of products sold.
Marketable products are 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 finished product warehouse 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
|
Indicator |
Amount by years, den. units |
|||
|
1. Profit before tax | ||||
|
2. Property tax | ||||
|
3. Income tax | ||||
|
4. 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 requirement for own working capital is called normalization. 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.
- Marketable output
- Marketable output for three product groups
- Marketable products in the base and planned year
- Commodity products and work on the side
- Determine commodity, gross output and material costs
- Determine the volume of gross and marketable products
Task 1. The volume of marketable products
Determine the volume of marketable output of the enterprise for the year, if it is known that the enterprise produces two types of products A and B.
In the current year, the enterprise has produced products A - 300 pcs. and products B - 150 pcs. The price of product A is 2000 UAH, the price of product B is 1800 UAH.
Solution
Let's find the volume of production of goods A and B according to the formula:
V is the volume of production.
P is the price of the product.
Q - the number of units of production.
VA=300*2000=600 000 UAH
VB=150*1800=270 000 UAH
To find the volume of production of marketable products, you need to add the volume of production of goods A and B
Vtot=600,000+270,000=870,000 UAH
Answer: the volume of marketable products is 870,000 UAH.
Task 2. The volume of marketable products for three groups of products
Determine the volume of marketable products using the following data:
Solution
Let's find the volume of marketable products by the formula:
Vtot=VA+VB+VB
P - product price
Q - number of pieces
V - production volume
Vtot= 150*5000+200*7000+100*8000=750,000+1,400,000+800,000=2,950,000 UAH
Answer: the volume of marketable products is 2,950,000 UAH.
Task 3. Marketable products in the base and planning year
Determine the volume of marketable products in the base and planning year according to the following data:
Solution
Vtot=VA+VB+VB
P - product price
Q - number of pieces
V - production volume
V b \u003d 200 * 6000 + 230 * 7000 + 380 * 9000 \u003d 1 200 000 + 1 610 000 + 3 420 000 \u003d
6 230 000 UAH
V pl \u003d 210 * 6000 + 230 * 7000 + 370 * 9000 \u003d 1 260 000 + 1 610 000 + 3 330 000 \u003d
6 200 000 UAH
Answer: commodity volume in the base year is UAH 6,230,000, commodity volume in the planned year is UAH 6,200,000.
Task 4. Marketable products and work for the side
The company produces three types of products: A, B, C. Determine the volume of marketable output in the base and planned years, if the indicators of output volumes in physical terms and the price of each type of product are known.
Analyze the dynamics of the volume of marketable products by product and in general at the enterprise.
Initial data:
|
Base year | Planned year | ||||
|
Issue pcs. |
Unit price UAH. |
Issue pcs. |
Unit price UAH. | Cost of work per side | |
| 7 800 | |||||
Solution
Let's find the volume of marketable products in the base and planned year according to the formula:
Vtotal b = VA + VB + VB
Vtot pl=VA+VB+VB+Cost of works per side
P - product price
Q - number of pieces
V - production volume
V total b \u003d 250 * 3000 + 340 * 5800 + 190 * 4000 \u003d 750,000 + 1,972,000 + 760,000 \u003d
UAH 3,482,000
265*3000+360*5800+180*4000+7800=795 000+2 088 000+720 000+7800=
3 610 800 UAH
∆v=3 610 800- 3 482 000=128 800 UAH
Answer: the volume of commercial output in the base year is UAH 3,482,000; the volume of commercial output in the planned year is UAH 3,610,800. The volume of marketable products in the planned year increased by UAH 128,800.
Task 5. Determine commodity, gross output and material costs
The company has released the main products in the amount of 325.6 thousand UAH. The cost of industrial work performed on the side amounted to UAH 41.15 thousand. Semi-finished products of own production were manufactured in the amount of UAH 23.7 thousand, of which 80% were used in their production. The size of work in progress increased by the end of the year by UAH 5,000. Material costs account for 40% of the cost of marketable products. Determine commodity, gross output and material costs.
Solution.
We will find commercial products at the enterprise.
Marketable products are products manufactured for sale. Marketable products include the main products, industrial work performed on the side, the cost of semi-finished products of our own production on the side.
Substitute the values into the formula.
It should be noted that commercial products include the cost of semi-finished products of own production, manufactured on the side. Since in our task at the enterprise 80% of semi-finished products are used for our production, we need to find 20% of their cost.
Pf=23.7*0.2=4.74 thousand UAH.
TP \u003d 325.6 + 41.15 + 23.7 * 0.2 \u003d 325.6 + 41.15 + 4.74 \u003d 371.49 thousand UAH.
Find the gross output of the enterprise. Gross output includes the value of marketable output and the change in the value of work in progress.
VP \u003d TP + NZPk - NZPn
Substitute the values into the formula.
VP=371.49+5=376.49 thousand UAH.
Find material costs. Material costs account for 40% of the cost of marketable products. Accordingly, the material costs are:
MZ=371.49*0.4=148.596 thousand UAH.
Answer:
TP=371.49 thousand UAH.
VP = 76.49 thousand UAH.
MZ=148.596 thousand UAH.
Task 6. Determine the volume of gross and marketable products
Based on the data given in the table below, determine the volume of gross and marketable output in wholesale prices.
|
Finished products, including product A: | ||
|
Wholesale price with VAT, UAH | ||
|
Issue, pcs. | ||
|
Product B | ||
|
Wholesale price with VAT, UAH | ||
|
Issue, pcs. | ||
|
Product B | ||
|
Wholesale price with VAT, UAH | ||
|
Issue, pcs. | ||
|
Semi-finished products of own production, intended for sale, thousand UAH. | ||
|
Services of an industrial nature, thousand UAH. | ||
|
Remains of work in progress, thousand UAH. | ||
|
For the beginning of the year | ||
|
At the end of the year |
Solution.
First, let's find the cost of the main products at the enterprise. To do this, we use the formula:
OP=V*P
Substitute the values into the formula.
OP=150*32000+180*21500+200*5100=4,800,000+3,870,000+1,020,000=9,690,000 UAH.
It should be noted that in the condition we are given the wholesale price of the goods with VAT. Accordingly, we need to find the cost of the main products without VAT. In Ukraine, VAT is 20%.
Find the cost of the main products without VAT.
OP=9890*0.8=7912 thousand UAH.
Now let's find the cost of commodity production. Let's use the formula:
TP \u003d Main product + works of an industrial nature, manufactured on the side + cost of semi-finished products of our own production, manufactured on the side
FOREST COLLEGE of Emperor Peter I
N. L. Teplitskaya
"Fundamentals of Economics"
METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT
PRACTICAL EXERCISES
for the specialty
140448 Technical operation and maintenance of electrical and electromechanical equipment (timber industry complex)
Topic: Production program and production capacity.
Target: Learn to calculate the indicators of the production program, the production capacity of the enterprise, the utilization rate of production capacities.
Work order:
OPTION Sample
Task 1
Exercise 1: Determine the volume of commodity (TP), gross (VP) and sold (RP) products according to the data in the table
Initial data:
Solution of problem 1. Determine the volume of commodity (TP), gross (VP) and sold (RP) products using the formulas.
Marketable output
C r - cost of finished products
C to - the cost of finished products for the needs of capital construction and the non-industrial economy of your enterprise
C n - the cost of semi-finished products of own production and products of auxiliary workshops for sale to the side
F - the cost of fixed assets of own production, introduced for the period.
C y - the cost of services and works of an industrial nature on orders to the outside or for non-industrial farms and organizations of their enterprise.
Task 2
Task 1. Determine the formula Mpr (production capacity), the planned volume of output (Qpr) production program, the utilization rate of prod. capacities (Ki.m.);
Task 2. Make a conclusion on the use of equipment (determine the leading group of equipment and the "bottleneck" by labor costs).
Initial data: Given the amount of equipment, its fund of time, the complexity of manufacturing operations.
353pcs. etc.
2. The leading group is determined by the largest labor costs (this is 100 hours-6 group, we set the value of the production program to 320 pcs.
3. calculate the coefficient of utilization of production capacities (Ki.m.) according to the formula
Conclusion: The leading group (6) of equipment is determined by the greatest labor costs (100 hours per item). Utilization coefficient K and.m.=1,i.e. calculated for conditions when the volume of production Q (production program) is set at the level of production capacity Mpr.
The "bottleneck" is group 1 with C.m.=1.04, the rest require the development of measures for a fuller load.
Control questions.
The production program (production plan) is determined on the basis of sales volume, nomenclature and range of products, their quality, profit mass, profitability level of the market share of the enterprise.
The production program consists of two sections: the plan for the production of products in natural (conditional-natural) measurement and the production plan in terms of value.
Production capacity - the ability of the means of labor assigned to the enterprise (machines, equipment, installed production areas) to the maximum output per year. It is calculated in the same physical units in which the volume of output is planned. Characterizes the potential of the enterprise. It is determined per year according to the capacity of the leading workshops, units.
Instruction
Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in physical or monetary terms.
All the necessary information for analysis is taken from standard financial 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).
The volume of sold products in physical terms is calculated as the sum of units of all shipped and paid products for all periods included in reporting period. Natural indicators are pieces, kilograms, packages, tons, meters, etc.
The volume of sold products in monetary terms (or value) is determined by the selling price of the goods, including value added tax. The units of measurement here are rubles (dollars, euros, etc.). Simply put, sold products in monetary terms are enterprises received for the goods shipped to him.
Also, the volume of sales products can be determined on the basis of the commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in stock. In this case, the amount of sold 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, the payment for which was received on the company's settlement account (or at the cash desk). Therefore, the calculation does not include products transferred to the buyer, but not yet paid.
Sources:
- sales volume
Determining the volume of produced or sold products- one of the fundamental operations that every economist should be able to do. That is why in economic and financial educational institutions so common are problems in which you need to find the volume products.
Instruction
Most often under the expression "volume products» volume of 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 price per unit. 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 separately the volume of each batch and add up the results.
Quite often there is a need for volume products in the so-called Comparable prices are prices for either a specific year or for a specific date. They can be clearly known and fixed, or the corresponding coefficients can be found, for example, through the level . If you need to find the volume products in comparable prices, you should multiply the amount produced products to the prices of a certain year, or adjust the volume products at current prices for the required .
There are also common situations when you need to find the volume products implemented within a certain, for example, quarter, six months or year. In this case, as a rule, the remains are known products at the beginning and end of the 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 available balances products at the beginning of the year and subtract the remainder products in stock 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 the enterprise / organization in kind and in monetary terms.
You will need
- - financial statements.
Instruction
Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the end of it. To carry out this operation, borrow indicators from the accounting statistical reporting, which is compiled by an organization or enterprise for the statistics committee of the region where it is.
Find the volume of finished products in natural. Such a calculation process is easy to standardize. To do this, add up such quantities as the finished product released, the number of its outgoing balances, the number of finished products sold and the number of finished product balances at the start of the reporting period.
Since the above calculation is relative, in order to obtain a more accurate and correct value, add to the proceeds from the sale of manufactured products the difference calculated above between 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 marketing through the existing distribution network, as well as the literacy of expanding this network, depends on the correct calculation of the volume of finished products in monetary terms.
The dynamics of changes in the volume of production is tracked according to the graph of growth / decline in the revenue of an enterprise or organization in 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 more significant period.
Sources:
- Analysis of the volume of production and sales of products
- determine the volume of production
The volume of sold products- perhaps the main indicator of the effectiveness of the enterprise. The sales forecast for the next period depends on it, and on it, in turn, the required production volume. The analysis of this indicator makes it possible to assess the degree of implementation of the plan, the dynamics of sales growth (implementation) and to identify in time weaknesses and reserves to increase output and sales products.
You will need
- Financial statements enterprises
Instruction
The volume of sold products calculated in natural or cost (monetary) terms. All the necessary information for analysis can be taken from the accounting or statistical reporting of the enterprise.
Realized products in physical terms - this is how many pieces of parts the workshop smelted, how many meters of curtains were sewn by the garment factory, or how many square meters built housing. The main difficulty in calculating the volume of sold products in physical terms, it consists in a heterogeneous assortment.
Indeed, if a factory produces only one type products, calculation of the volume of sold products is reduced to counting 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 sold products in conditionally natural terms.
Calculation in conditionally natural terms is used to generalize different types produced 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 bottle of water with a volume of 0.5 liters. All other drinks are measured in terms of this conventional bottle.
The volume of sold products can also be calculated in value (or monetary) terms. Sales in value terms is the total volume products shipped to buyers and paid in full.
After calculating the volume of sold 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 correctly plan the need for resources and the pace of production products and predict further sales rates.
Sources:
- natural sales volume
In the informatics course, visual, textual, graphical and other types of information are presented in binary code. This is "machine language" - a sequence of zeros and ones. The information volume allows you to compare the amount of binary information that is part of different media. For example, consider how the volumes of text and graphics are calculated.
Instruction
To calculate the information volume of the text from which , determine the initial data. You need to know the number of pages in the book, the average number of lines of text on each page, and the number of characters with spaces 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 define the initial data. Let the image 10x10 cm is received by means of the scanner. You need to know the resolution of the device - for example, 600 dpi - and the depth. Last, also for example, you can take 32 bits.
Calculate the total number of dots that make up the image. 2360 * 2360 = 5569600 pieces.
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