Repairs Design Furniture

Calculation of gross products. Determination of the value of the gross production of the organization

  • 3. Emergency arithmetic: simple and weighted, features of their use (specify formulas and give examples).
  • 4. Middle arithmetic values.
  • 5. Harmonic: simple and weighted, features of their use (specify formulas and give examples).
  • 7. Types of dynamic series. Half chronological for dynamic series, calculation technique (specify formulas and give examples).
  • 8.Trong dynamic series indicators (specify formulas and give examples).
  • 9. Emergency growth and growth rates (specify formulas and give examples).
  • 10. Interpolation and extrapolation in dynamic rows (specify formulas and give examples).
  • 11. Construction of price indices and physical volume in aggregate form. Indexed value and statistical weight (specify formulas and give examples).
  • 12. Medium price indices and physical volumes identical to aggregate
  • 13. Selection of bases and scales when building indexes. Index systems: chain and basic (specify formulas and give examples).
  • 15. The excellent movement of the population: the system of indicators (specify formulas and give examples).
  • 16. General and special demographic indices (specify formulas and give examples). Absolute indicators
  • Relative indicators
  • Special indicators
  • 17. The average indicators of the list of employees of the enterprise - for the month, quarter, half year, year (specify formulas and give examples).
  • 18. Individual labor productivity indices (natural and labor).
  • 19. Common natural indexes of productivity of variable and fixed composition (specify formulas and give examples).
  • 20. General labor indexes of productivity of the variable and permanent (fixed) composition (specify formulas and give examples).
  • 21. Types of assessment of fixed assets.
  • 26. Indicators of the use of fixed assets - fund-studies and durability (specify formulas and give examples).
  • 27. What is included in the "gross turnover" indicator.
  • 28. Two ways to count "gross products" by elements.
  • 29.Fall method of counting "commercial products". Methods for calculating the volume of product sales.
  • 30. Determination of the cost level of the unit of products in the base and reporting periods and according to the plan (specify formulas and give examples).
  • 31. General indices cost of production of permanent (fixed) and variable composition. General product cost index (specify formulas and give examples).
  • 27. What is included in the "gross turnover" indicator.

    Gross turn - The total value of the total volume of products produced by the enterprise for a certain period of time, most often for the year. Includes finished products, incomplete production, internal circulation of the enterprise, performance of workflow.

    28. Two ways to count "gross products" by elements.

    29.Fall method of counting "commercial products". Methods for calculating the volume of product sales.

    Gross Products- this is the cost of the general result Production activities of the enterprise for a certain period of time.

    Gross products are calculated in two ways:

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

    VP \u003d VN,(1.1)

    where in - gross turnover;

    VN - intrafated turnover.

    Gross turn - This is the cost of the entire volume of products produced by all the workshops of the enterprise, regardless of whether this product was used within the enterprise for further processing or was implemented to the side.

    Intrafavorian turns - This is the cost of products produced by one and consumed by other workshops for the same period of time.

    2) as the amount of commercial production and difference and residues of work in progress (tools, fixtures) at the beginning and end of the planned period

    VP \u003d TP + (NZPK - NZPN) + (IR - IN), (1.2)

    where the NZPN and the NPC are the cost of the rests of the work in progress at the beginning and end of this period.

    In and IR - the cost of special tools, semi-finished products, devices own manufacture At the beginning and end of this period

    Unfinished production - incorporated production products: blanks, parts, semi-finished products located in workplaces, control, transportation, in shop storerooms in the form of reserves, not adopted by the OTD and not commissioned finished products.

    Commodity products- This is products intended for implementation.

    The volume of commercial products for the period is determined by the formula

    TP \u003d TG + TC + TN + F + TU(1.3)

    where TG is the cost of finished products for sale to the side;

    TK - the cost of finished products for the needs of capital construction and non-industrial farms of its enterprise;

    TN - the cost of semi-finished products of its production and products of auxiliary workshops for sale;

    F - the value of the main funds of its own production introduced for the period;

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

    Sales products characterizes the cost of the volume of products received in this period to the market and payable by consumers. Realized products differ from product residues finished products In stock The volume of sales (RP) according to plan is determined by the formula

    RP \u003d TP + OK, (1.4)

    where he and OK - the remains of unrealized products at the beginning and end of the planned period.

    At the end of the year, the remnants of unrealized products are taken into account only on finished products in stock and shipped goods, which did not come.

    Example. Determine the size of gross, commodity and realized products. In the reporting period, the company has released products X in the amount of 500 units, y - 800 units. The price of the product X is 2.5 thousand rubles, y - 3.2 thousand rubles. The cost of non-industrial services rendered to third parties - 50 thousand rubles. The rest of the unfinished production at the beginning of the year - 65 thousand rubles, at the end of the year - 45 thousand rubles. The remnants of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

    Decision: The volume of commercial products will be determined by formula (1.3):

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

    Gross products differ from commercial products by changing the residues of unfinished production at the beginning and end of the planned period: VP \u003d 3 860 + 45 - 65 \u003d 3,840 thousand rubles.

    The volume of products implemented is determined by formula (1.4): RP \u003d 3 860 + 75 - 125 \u003d 3,810 thousand rubles.

    You will need

    • Accounting data for the period under review (accounting balance, profit and loss statement).

    Instruction

    Determine the cost of products produced by all enterprise departments for the analyzed period (gross turnover of products). To calculate, use the accounting data. Find the cost of produced and implemented products for the period on line 020 "Cost of production" of the profits and loss report.

    Find according to the financial statements, the cost of the remains of unfinished production at the beginning and end of the analyzed period. In the balance sheet, these figures are affixed in lines of 130 "unfinished construction" and 213 "costs in incomplete production". Determine on line 214 balance sheet "Finished products and goods for resale" cost of remnants of finished products at the beginning and end of the reporting period.

    Calculate the gross turnover of products produced by all divisions for the period (V). By the sum of the remnants of finished products and incomplete production at the end of the period, add the value of the products implemented and deduct the amount of the remnants of finished products and "incomplete" at the beginning of the period. The calculation algorithm follows from the calculation formula for the remainder of the active accounts at the end of the period: the remainder at the beginning + the arrival for the period is the flow rate \u003d balance at the end of the period.

    Determine according to accounting data the cost of products produced by the enterprise divisions for their own needs (Sun). Review the receipt documents or acts of work performed from the auxiliary sites during the reporting period. For your own needs, an enterprise, for example, can make a packaging or perform work on capital and current repair Buildings.

    Calculate the cost of gross production of the enterprise for the period by the formula: VP \u003d VOS, where VP is the estimated value of gross production, the gross turnover of all enterprise products during the reporting period, the cost of products produced by the enterprise for their own needs. Calculate this indicator for the same period last year. Spend comparative analysis, draw conclusions about the trends of the production volumes of the enterprise.

    To determine cost gross product, It is necessary to apply the factory method of calculation. It is to take into account only that part productwhich participated in production once. This avoids a double account, because the company produces intermediates, which are then recycled again.

    Instruction

    There are several calculated values \u200b\u200bdetermining the amount of produced product in the enterprise. Most fully reflects this characteristic gross product. It can be found in the form of the difference of two magnitudes of turnover: gross turnover and intra-water (intermediate) consumption: VP \u003d in - IZP, where: VP - cost gross product; Valentine; Intra-water consumption.

    Gross turn is cumulative cost finite products of all enterprise shops. At the same time, it does not matter whether this product was sent at once or passed to other workshops as an intermediate material or semi-finished product.

    Intrafavoric turnover is a total cost Semi-finished products or materials produced at the enterprise and intended for processing in another workshop. For example, intermediate spare parts or mechanisms for assembly or other techniques.

    In magnitude gross product These may include the following items for the reporting period: finished products; Semi-finished products and products made for finite consumption, for example, spare parts intended for sale, and not for further build vehicle; Work on overhaul, as they enter into the concept of depreciation, and those, in turn, are material costs associated with the main production; Remains of unfinished production.

    IN cost gross product Financial results are not included in: defective products, including those sold at discounted prices; Industrial waste; Work on current repairs, since these costs are to intra-water turnover; Payment of non-productive expenses: transport, business needs, etc.; The cost of materials for coloring, tinting, nickel, etc. (At the time, how these works themselves are taken into account).

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    note

    IN food Industry For calculation, as a rule, the gross turnover method is used to take into account the processed semi-finished products. For example, raw sugar can be duplicated in the cost of purified.

    Attraction investor It is worth starting with the monitoring of the real estate market: much depends on how revived it is. Having found several companies that can potentially become your investors, to invest at least in a small check of each of them, since there is a risk of unscrupiance and on the part of investors. And the main means to attract a reliable investor should be a business plan for your construction.

    Instruction

    Spend a small marketing research of the real estate market. This can be done as independently, using open sources on the Internet (analytical sites for real estate, etc.), and honeying anyone who disassembled. So you can get a picture of how attractive real estate for investors in this momentWhat funds could invest in your construction.

    Visit the websites of investment companies. Sometimes on the site you can learn quite a lot about their activities and their condition. Make a list of companies that will come to you as investors. Spend them check - at least with the help of open sources. Order an extract from a single state registry legal entitiesBecause of it you can learn quite a lot of information about the company. Choose the most reliable potential investors. At first it seems that it does not matter what the company is, just to give funds, but it is not. Unreliable investor can suddenly lose interest in your project, which can lead to yours.

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

    Much depends not only from the business plan, but also from you. The investor is unlikely to strive to manage your project, everything he needs is. Therefore, he must be sure that all those shiny numbers specified in your plan will be achieved. Consequently, you must impress not only a person who is well-being disassembled and the real estate market, but also a capable manager.

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    note

    Search and selection of an investor for a venture enterprise at the earliest stage of its development is one of the most difficult and responsible tasks. Not all the money is the same. "You can divorce your wife, but with an investor never!" - They say venture capitalists. Remember this and carefully choose your investor.

    Helpful advice

    On the other hand, there is a prejudice to investors. Mass media created an image of an investor as a person who is engaged in the stock exchange, buying everything "on the root", and represents something among the fraudster and a gambling player. So, you have a business idea for the realization of which an investor is necessary. How to find and interest Investor?

    Sources:

    • investors in construction in 2019

    How to find gross products in balance industrial enterprise When drawing up accounting reporting? Such a question sets a lot of modern accountants that should know what gross products include and how all the necessary indicators are calculated.

    Instruction

    After that, exactly summarize all the results you received, and subsequently select all the displayed data in the enterprises in which the gross is indicated. When you already have a specific final amount, just add the annual increase in the value of all reserves. Secondly, pay attention to the services in each of the industries if you work on diversified. To find gross products and it is correct, it is necessary to use accurate prices.

    Remember that in such industries like forest and rural, manufacturing and extractive industry calculation of the value of gross production is significantly difficult. This fact is due to the fact that in the reporting documentation does not contain comprehensive information. If your enterprise does not apply to these industries, then the gross products are calculated relatively easily. After the work of the initial calculations, follow the following - Quickly fill out all the information gaps regarding the data on the full amounts of sales of already finished products issued by your enterprise.

    In the calculations, be sure to consider the cost of stocks stored on various production warehouses, and then do all the necessary corrections. Be sure after counting all the final sums, bring them in line with the adopted classifications of industries using the latest concepts of calculation. As a result, you should get the cost of products based on the price of the manufacturer.

    Unrealized goods stored in the warehouse of your company, at the time of the reporting, evaluate the same methods as the products sold. At the same time, the increase in unfinished production and stocks in warehouses can be estimated both in the book value and taking into account, without taking into account the estimated profits. The data obtained subsequently can be used both for accounting reporting and statistical accounting.

    The correct calculation of the production volume provides rational planning Works of any production, as well as sales and supply services. In addition, such a procedure helps objectively assess the power of the enterprise / organization in physical terms and in the monetary equivalent.

    You will need

    • - financial statements.

    Instruction

    Calculate the monetary expression of two amounts - finished products at the beginning of the reporting period and at the time of its completion. To carry out this operation, borrow indicators from the accounting statistical reporting, which is compiled by the organization or enterprise for the Statistics Committee of the Region, where it is.

    Find the amount of finished products in natural. Such a calculation process is easy to standardize. To do this, fold such values \u200b\u200bas released finished products, the amount of its outgoing residues, the number of finished products and the number of remnants of finished products at the time of 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 products produced above the difference of the total amount of production during the reporting period and the residue of manufactured products.

    note

    The rationality of the preparation of its sales plan through the existing distribution network, as well as the literacy of the expansion of this network depends on the correct calculation of the volume of finished products in monetary terms.

    Helpful advice

    The dynamics of changes in the volume of production is monitored by the growth schedule / fall of the revenue of the enterprise or the organization in the reporting time. This schedule is built on the basis of the data specified in the form No. 2 of the accounting reporting. Information is taken in two reporting years or a more significant period.

    Sources:

    • Analysis of the volume of production and sales of products
    • determine the volume of production

    Determine the volume gross product In most cases, it is possible by the factory method that eliminates the repeated account of intermediate products. This calculated statistical indicator characterizes the growth rate of production and labor productivity.

    Instruction

    The gross products of the enterprise is a cumulative monetary expression of units of goods for the reporting period. It does not take into account the cost of finished products and semi-finished products involved in its production, i.e. implemented for internal consumption. Such a design strategy avoids a re-invoice, since the costs of raw materials are involved in the formation of a total value. However, at some enterprises of the light and food industry, the double account is allowed.

    A similar method of calculation is called factory. On it can be determined gross productwhich B. general equal to commodity product minus the residual value of work in progress, as well as the cost of equipment residues, tools and devices special purpose: V \u003d TP + (HP2 - HP1) + (and2 - and1).

    Commodity products TP represents the total cost of a batch of goods or a service produced for sale outside the enterprise. This value is expressed in prices by which the goods are released by the consumer depending on the volume of purchases: wholesale or retail.

    Indicators of the incomplete production of 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 the commodity products, as well as intermediate products of an unfinished production cycle. The second refers to enterprises by issuing metal structures, for example, machine-building factories.

    The residual value of the instruments of the and2 and and1 is determined to the end and the beginning of the period. The list of equipment used and special devices is approved for each individual enterprise and is assigned in the manager of the Ministry or the Office.

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    Tip 7: How to determine the volume of gross, commodity and realized products

    Analysis of the outcome of the financial activity of the enterprise covers several areas, in particular, the calculation of volumes product. Depending on the methods of calculations, the products are commercial, gross, realized and clean.

    Instruction

    The profit of the company develops on the basis of Ready productBased on the volume of its implementation. For any manufacturer, it is important that this one has a positive sign and corresponds to forecasts. Therefore, each is regularly held the financial analysis, in which, in particular, should determine the volume gross, commodity and implemented product.

    All three quantitative indicators are volumes productcalculated on various techniques. Gross volume productproduced at the enterprise using own or purchased materials, minus intermediate products and semi-finished products involved in production. It is that gross products in itself are only the final goods. This method avoids a double account and is called factory.

    The generalizing indicator of the enterprise PP is realized products (RP), or sales. The first term is used in domestic practice, the second is in the world. The concept of "realized products" more objectively reflects the result of the company's activities as producing goods and producing services. The volume of sales is calculated by the formula

    where is the volume of commercial products for a certain period (month, quarter, year), rub.;

    - change of remnants of finished products in stock for a certain period, rub.

    ;
    ΔP. increase the remnants of shipped products for a certain period, rub.

    Commodity products Includes product cost, which will be manufactured and prepared for implementation in the planned period. It includes finished products; spare parts, semi-finished products of own production and products of subsidiary units supplied by other enterprises or organizations; industrial work performed on the side or for non-industrial farms of this enterprise; overhaul and upgrading equipment. Commodity products are determined in market wholesale prices.

    Gross Products (VP)characterizes the entire volume of work performed by the enterprise for a certain period of time. The composition of gross products includes both complete and unfinished products, the so-called work in progress. The volume of gross products is determined by the formula

    where - the increase in remnants of work in progress, rub.

    - The increase in special equipment (which is constructed and manufactured in the tool shops of the enterprise, since it is an independent product of instrumental workshops), rub.

    Pure Products (PE) - This is the newly created value in the enterprise. It includes payment of labor in the form wages, wages not paid in the form of wages, but included in the price of goods in the form of tax and various accruals, as well as profits. The PE does not include the transferred cost, created in other enterprises (payment of raw materials, materials, energy, fuel and depreciation deductions of fixed assets), i.e.

    where - material costs; - depreciation deductions.

    Conditional products (uchkas) - This is a newly created value, but taking into account depreciation deductions, i.e.

    Gross turnover (VO)characterizes the entire volume of products produced by the enterprise, i.e. It is the sum of the cost of products of all manufacturing units of the enterprise:

    where - the cost of gross products i.-o shop, rub., - The number of manufacturing workshops of the enterprise.



    Intracemental turnover (VPO) - this is the volume of products produced for the internal needs of the enterprise,

    ,

    where - the number of assembly shops of the enterprise.

    Relative indicators characterize the dynamics of changes in absolute indicators: the growth rate of absolute indicators () and the rate of increment of absolute indicators (). At the same time, three periods are distinguished: the planned, basic, reporting one.

    With the inevitability of production planning and product sales, each enterprise faces. Calculation of products - a mandatory element not only in production planning, but also in the work of sales and supply units. In addition, the management of the company needs to represent production facilities calculated in natural and cash equivalents. Let's talk about the value of the production volume and its calculus.

    Definition

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

    • financial, since it is the main volumetric value characterized by the scale of the company's production activities. Such information the company is obliged to provide to higher organizations, founders, investors and other users;
    • strategic because it is positioning the enterprise and provides conditions for concluding contracts and promotion on the market.

    Units of measuring the volume of production and sales of products are indicators:

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

    Production volume: Formula

    The main indicators characterizing the volume of products are gross and commodity value of products. Gross cost is the monetary expression of all products of the company and services provided during the reporting period. It takes into account the total cost of produced products, semi-finished products, provided services, changes to the remains of unfinished production and intrasystem.

    Under the commodity value is understood as the cost of production issued by the company and intended for sale. The fluctuations of the "incomplete" values \u200b\u200band the intravenial turnover into the commodity value are not included. In many enterprises, the importance of gross and commercial products is identical if there are no indicators of internal revolutions and unfinished works.

    Gross production is calculated by the formula:

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

    VP and TP - gross and commercial products,

    NP K / G and NP N / M - Next production at the end and beginning of the year.

    No less important is the expression of the volume of products using natural values. This method is used in the analysis of the volume of production and sales of products by types and categories of homogeneous products. The volume of production is calculated by the formula:

    About PR \u003d K X C, where k is the number of goods produced, C is the price of the product.

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

    How to find the sales volume: Formula

    The volume of product sales is calculated in size of shipped products or revenue obtained. For an analyst, it is important to know how the product is sold, whether the demand for it does not fall and increase the volume of production. An indicator of the volume of sales (in dynamics) is responsible for these issues. Calculate it by the formula:

    O RP \u003d VP + OHPG - O GPKG, where

    VP - Gross Product

    O HPG and GPKG - the remains of the GP at the beginning and end of the year.

    For example, the production volume for the year amounted to 300,000 rubles, the remnants of the GP in warehouses were: 20,000 rubles. At the beginning of the year, 35,000 rubles. - finally. The volume of products sold amounted to:

    O RP \u003d 300 000 + 20 000 - 35 000 \u003d 285 000 rubles.

    Optimal output

    Optimal is the volume of production that ensures the fulfillment of conditions for concluded agreements in the agreed periods with minimal cost and maximum efficiency. Determine the optimal comparison comparison of gross or limit indicators.

    Comparing gross values, produce profit calculation when different volumes Production and sales of products in such a sequence:

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

    Calculate the volume of production with maximum profit.

    We will demonstrate the calculation of optimal values \u200b\u200bon the example:

    volume of sales

    price

    revenue

    gross costs

    profit (revenue - gross costs)

    permanent

    variables

    The essence of calculations in identifying sales indicator with zero and marginal profit. It can be seen from the table that the company will get to zero earnings in the manufacture of 15 to 20 parts. The maximum magnitudes will reach 50 pieces. In this example (for given cost parameters), sales of 50 units will be the best indicator, and, concluding contracts for the supply, should proceed from optimal sizes production.

    The comparison of the limit indicators is determined, to what time the increase in production will be appropriate. Here the attention of the economist is drawn to costs and income. There is a rule - if the maximum amount of income per unit of product is above the magnitude of the maximum costs, then it is possible to further increase production volumes.

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

    • factors indicating the company's security of material and raw materials, specialists, the use of new technologies and techniques, etc.;
    • factors depending on market indicators, for example, product prices, fullness of the market by competitive goods, purchasing power, etc.

    Analysis of the volume of production and sales of products

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

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

    The production volume of the enterprise in value terms is characterized by indicators: commodity, realized, gross and regulatory products.

    Task 1. Calculation of gross enterprise products

    Gross is the product produced by the enterprise for the planned period regardless of its readiness. The composition of gross products includes commodity products and changes in the residues of unfinished products, semi-finished products, residues of unfinished production and spare parts for equipment of their production. Commodity products of the enterprise characterize the volume of products prepared for the transfer of consumers.

    During the year, the company has released 450 devices at a price of 1200 rubles. per unit and 500 devices at a price of 2100 rubles. for a unit. The remainder of the incomplete production at the beginning of the year amounted to 320 thousand rubles. (NPN), and at the end of the year - 290 thousand rubles. (NPK). Determine the volume of gross production of the enterprise.

    450 devices - 1200 rubles. for units

    500 devices - 2100 rubles. for units

    NPN - 320 thousand rubles.

    NPK - 290 thousand rubles.

    Decision. We determine the volume of gross products of the enterprise:

    VP \u003d TP + (NPK - NPN)

    TP \u003d tgp + TK + TF + TU + TPF

    450 x 1200 \u003d 540 thousand rubles.

    500 x 2100 \u003d 1050 thousand rubles.

    TP \u003d 540 + 1050 \u003d 1590 thousand rubles.

    VP \u003d 1590 + (290 - 320) \u003d 1560 thousand rubles.

    Answer: Gross products are 1560 thousand rubles.

    Task 2. Calculation of sales

    Realized products include products supplied by the consumer and paid on accounts. In terms of sales, the amount of products sold is defined as the value of the finished products, semi-finished products, manufacturing services and work to be supplied and payable in the planned period of finished products.

    During the reporting period, the company produced products for 3000 thousand rubles, part of it went to domestic consumption - in the amount of 850 thousand rubles. Overcoming production for the year decreased by 105 thousand. Advanced enterprise was provided by an industrial services to third-party organizations in the amount of 200 thousand rubles. and released semi-finished products for the implementation of third-party organizations in the amount of 380 thousand rubles.

    Determine the amount of products sold and its increase in interest in the reporting year, if last year the implementation amounted to 2500 thousand rubles.

    RP \u003d TP + (OK)

    TP \u003d tgp + TK + TF + TU + TPF

    TP \u003d (3000 - 850) + 200 + 380 \u003d 2730 thousand rubles.

    RP \u003d 2730 thousand rubles.

    Answer: The realizable products will be equal to 2730, and its increase in the reporting year will be.

    Task 3. Calculation of sales and gross products

    The company issued the main products in the amount of 825.8 thousand rubles. The cost of industrial work performed for third-party organizations is 240.45 thousand rubles. The semi-finished products of own production was manufactured by 300 thousand rubles, including 55% of them were consumed in their production. The amount of work in progress has decreased at the end of the year by 30 thousand rubles.

    Determine the size of the implemented and gross products.

    TP \u003d tgp + TK + TF + TU + TPF

    TP \u003d 825.8 + 135 + 240.45 \u003d 1201.25 thousand rubles.

    RP \u003d TP + (GPN + OH) - (GPK + OK),

    where GPN and GPK are the remnants of finished products in the warehouse of the enterprise at the beginning and end of the year, rubles;

    He and OK - goods shipped, but not paid to buyers at the beginning and end of the year, rub.

    RP \u003d 1201.25 thousand rubles.

    VP \u003d TP + (NPK - NPN) \u003d 1201.25 - 30 \u003d 1171.25 thousand rubles.

    Answer: The size of products sold 1201.25 thousand rubles; Gross production size 1171.25 thousand rubles.

    Task 4. Calculation of commercial products and gross products

    According to plan, the coming year, the enterprise must make the following amounts:

    Table. Product

    The company must fulfill work for its capital construction in the amount of 1350 thousand rubles, the cost of packaging, manufactured by an enterprise for holidays to third-party organizations and not included in the vacation price of products, is 110 thousand rubles. The availability of devices and tools for their own manufacture at the beginning of the year - 450 thousand rubles, at the end - 500 thousand rubles.

    Determine the magnitude of commodity and gross products.

    A \u003d 30000 thousand rubles.

    B \u003d 4500 thousand rubles.

    B \u003d 3600 thousand rubles.

    VP \u003d TP + (NPK - NPN)

    TP \u003d tgp + TK + TF + TU + TPF

    TP \u003d 30000 + 4500 + 3600+ 1350 + 110 \u003d 39560 thousand rubles.

    VP \u003d 39560 + (500 - 450) \u003d 39610 thousand rubles.

    Answer: Commodity products will be 39560 thousand rubles, and gross products - 39610 thousand rubles.

    Calculation of gross value added

    Gross value added is the difference between the release of goods and services and intermediate consumption. VDS can be calculated in basic and market prices.

    The following data for 1998 Russian Federation (at current prices), million rubles:

    Issue in the main prices - 4 618 675,4

    Intermediate consumption (including indirectly measured financial intermediation services) - 2 148 410.6

    Product taxes - 305 304.1

    Subsidies for products - 91 050.3

    End consumption costs - 2 048 256.2

    Determine: gross value added:

    a) in the main prices;

    b) in market prices.

    a) VDS in the main prices \u003d centuries in major prices - PP (including indirectly measured servants of financial intermediation)

    VVS. in major prices \u003d 4 618 675.4 - 2,470 264.8 million rubles.

    b) VVS. in market prices = VVS. in major prices + (NGP) at current prices \u003d VVS. in major prices + CNP - SP \u003d 2 470 264,8 + 305 304.1 - 91 050.3 \u003d 2,684,518.6 million rubles.

    Task 2. Gross added value in factor prices

    There are the following conventional data (million dollars):

    Gross products of industries of material production (actual prices) - 4752

    Revenue from rendering paid services - 948

    Costs for the provision free services - 1276

    Interest received by banks for the loans provided - 2832

    Interest paid by banks for used funds - 2556

    Material costs for the production of goods and services - 3736

    including:

    depreciation of fixed assets - 672

    undoamorted value of retired fixed assets - 88

    other elements included in the intermediate consumption - 124

    changes in reserves of material working capital - (+13)

    clean Taxes on Products and Import - 247

    Determine: gross release; Gross value added at factor prices.

    1. Gross release:

    BB \u003d 4752 + 1276 + (2832-2556) \u003d 7252 million dollars.

    2. Intermediate consumption:

    PP \u003d (3736 - 672) + 124 + (2832-2556) \u003d 3464 million dollars.

    3. Gross value added in factor prices:

    DVS \u003d 7252 - 3464 \u003d $ 3788 million