practice report

1. Product output, thousand rubles.

2. Movement of materials, thousand rubles.

balance at the beginning of the period

received during the reporting period

spent during the reporting period

balance at the end of the period

According to the data given in Table 3.3, the influence of logistics organization factors on the implementation of the work output plan is calculated. Calculation of the influence of factors.

Table 3.4

________________

8566518,93/16556477,8=0,517

The volume of production increased by 1,026,815.745 rubles. as a result of above-planned receipt of materials.

4. Analysis of fixed assets

Increasing the level and pace of development of an enterprise, increasing product output and reducing its cost largely depend on the state and development of the material and technical base, i.e., on the degree of equipment with fixed assets and the level of their use.

The rational use of ever-increasing fixed assets has now become one of the decisive factors in increasing the economic efficiency of production.

In the process of analyzing fixed assets, the following tasks should be solved:

Study of the composition, structure and dynamics of fixed assets;

Assessment of the technical condition of fixed assets;

Studying the degree of use of fixed assets and identifying reserves for a more complete utilization of funds and greater efficiency in their use.

Sources of information for analyzing the state and use of fixed assets are data from accounting and statistical reporting: Form No. 1 “Balance Sheet”, Form No. 5 “Appendix to Balance Sheet”.

Let's analyze the dynamics and movement of fixed assets:

Table 4.1

Dynamics and movement of fixed assets of Signal Systems LLC

In 2008, the initial cost of fixed assets increased by 368.63%, which had a positive impact on the operation of the enterprise. The receipt of fixed assets in 2007 was 105.76% less, which amounted to 17,760.65 rubles, than in 2008, in turn, significantly more fixed assets were disposed of by 23,280 rubles.

Despite minor changes in the composition of fixed assets, in general, the analysis of data from Signal Systems LLC reflects a trend towards an increase in the cost of fixed assets.

To analyze the movement of fixed assets, it is necessary to calculate a number of coefficients:

K updates =

To disposal =

K gain = ;

K wear =

Suitability =;

Using data for 2007, let’s calculate these coefficients:

K update = 308058.52/ 295435.03 = 1.043;

K disposal = 6980/ 80144.94 = 0.087;

K increase = 308058.52/80144.94 = 3.844;

K wear = 85788.43/80144.94 = 1.07;

Usability = 295435.03/80144.04 = 3.686.

Based on 2008 data, we calculate:

K update = 325819.17/414077.90 = 0.786;

To disposal = 30260/295435.03 = 0.102;

K increase = 325819.17/295435.03 = 1.103;

K wear = 176916.3/295435.03 = 0.599;

Usability = 414077.9/295435.03 = 1.402.

Table 4.2

Analysis of the technical condition of fixed assets of Signal Systems LLC

The table shows that the renewal coefficient in 2008 compared to 2007 decreased by 0.257, which indicates that fixed assets were not updated enough. As a result, the growth rate in 2008 decreased by 2.741. The retirement rate increased by 0.015, which indicates that the share of retired fixed assets in 2008 was greater. The depreciation coefficient in 2007 was 0.471 more than in 2008, which indicates that in 2007 the condition of fixed assets deteriorated. Due to these factors, the suitability factor also decreased in the reporting year, by 2.284.

The enterprise can be recommended to increase the rate of increase in the value of fixed assets, as well as to reduce the number of retiring fixed assets, since for the successful operation of the enterprise, the presence of new, high-tech fixed assets is necessary.

To assess the efficiency of using fixed assets, the following indicators are calculated:

Based on data for 2007, we get:

FO=16556477.83/227862 = 72.66;

FE = 227862/16556477.83 = 0.014;

FV= 227862/36= 6329.5;

FR = 1790889/227862 =7.859.

For 2008:

FO=21175329.43/354756 =59.69;

FE = 354756/21175329.43 = 0.016;

FV= 354756/30= 11825.2;

FR =2002193/354756 =5.644.

Table 4.3

Analysis of the efficiency of use of fixed assets of Signal Systems LLC

Analysis of the data in Table 4.3 shows that significant changes occurred in the reporting year. Indicators such as capital productivity and capital profitability decreased by 12.97 and 2.215, respectively. At the same time, capital intensity and capital-labor ratio increase in the reporting year by -0.002 and 5495.7, respectively. As a result of such changes, the activity of the enterprise is assessed negatively.

5. Labor force analysis

The purpose of labor resources analysis is to reveal reserves for increasing production efficiency through labor productivity, more rational use of the number of workers and their working time.

It is advisable to begin analyzing the efficiency of the use of labor resources by identifying the relationship between output, the number of workers and their labor productivity, and by determining the impact on the volume of output of extensive and intensive indicators of labor use.

To assess the general indicators of the use of labor resources at the analyzed enterprise, we will use Table 5.1.

Table 5.1

Dynamics of production volume, number of employees and labor productivity of Signal Systems LLC

	Indicators	Designations			Deviation (+/-)
					In absolute amount
	Product volume
	Average number of employees (industrial and production personnel) people.
	Average number of workers, people.
	Share of workers in the total number of employees (line 3/line 2*100), %
	Average annual production, rub.: a) per employee (page 1/page 2)
	b) per worker (page 1/page 3)

From the above data it is clear that the average headcount in the reporting period decreased by 6 people compared to 2007; this was due to a decrease in the number of workers.

The most important labor indicator is labor productivity. The table shows that the average annual output at the enterprise has increased, both per employee and per worker. At the same time, the growth rate of output per worker is higher than per worker. This indicates a decrease in the personnel structure.

To analyze the movement of labor, it is necessary to calculate the number of coefficients:

BY RECEPTION = number of newly hired employees/average number of employees;

TO RETIREMENTS = number of employees who left/average number of employees;

TO PERSONNEL TURNOVER = number of those who quit voluntarily + for violation of labor discipline) / average number of employees;

K PERMANENT STAFF = the number of employees who worked the entire year the average number.

Table 5.2

Analysis of the labor force of Signal Systems LLC

According to the table, we can conclude that the admission rate in 2007 was 0.17 points higher than in 2008, this can be explained by the fact that in 2007, 2 people were hired for seasonal work for a period of 3 months. Based on this, the retirement rate and turnover rate in 2008 increased compared to 2007.

The most important qualitative indicator of the work of enterprises is labor productivity, which is understood as the degree of labor efficiency, characterized by living and past (materialized) labor. Increased labor productivity is one of the main conditions for increasing production efficiency, increasing production output and reducing costs.

Labor productivity is characterized by output per employee of industrial production personnel and per worker. Worker productivity indicators are also used:

Average daily output per employee;

Average hourly output per worker.

The average daily output of one employee (W D) is the ratio of the volume of production (Q) to the total number of man-days worked by all employees (T D); the average hourly output of one employee (W hour) is the ratio of the volume of production (Q) to the total number of man-hours worked by all employees (T hour).

Table 5.3

Dynamics of labor productivity indicators of Signal Systems LLC

Indicators	Designation			Growth rate, %
1. Average annual production per employee, rub.
2. Average annual production per worker, rub.
3. Average output per employee: a) daily, rub. and cop. b) hourly, rub. and cop.

From the data presented it is clear that compared to last year, there is an increase in all indicators of labor productivity.

Full and rational use of working time is the main source of growth in labor productivity and production efficiency. To analyze the use of working time, we use Table 5.4:

Table 5.4

Dynamics of working time use at Signal Systems LLC

The table data shows that the total number of man-hours worked by employees and man-days decreased compared to the previous year by 11,328 man-hours and 1,416 man-days, respectively.

The monetary equivalent of the cost of labor resources is the size of the enterprise's wage fund (labor costs).

The amount of the wage fund includes remuneration in cash, in kind for the time actually worked, additional payments and allowances, compensation payments related to working hours and working conditions, one-time incentives, financial assistance, payments for food, housing, and fuel of a regular nature.

The wage fund is calculated in value terms.

Table 5.5

Analysis of the use of the wage fund of Signal Systems LLC

As can be seen from the table, the absolute overexpenditure of the wage fund amounted to 433,869 rubles, or 6.84%, and occurred for all categories of workers. At the same time, the growth rate of wages lagged behind the growth rate of production volume, which led to a decrease in the share of wage costs in the cost of production.

6. Analysis of the costs of a business entity

In a market economy, the cost of production is one of the important qualitative indicators of the production and economic activities of enterprises and their structural divisions. Reducing the cost of products (works, services) through the rational use of production resources is the main way to increase profits and increase the profitability of production.

The cost indicator represents the enterprise's costs expressed in monetary terms for the production and sale of products (works, services). The cost level reflects economic, scientific, technical, social and environmental factors of the enterprise's development.

The main tasks of analyzing the cost of production of an enterprise are as follows:

* assessment of the dynamics of the most important cost indicators and implementation of the plan for them;

* identification of factors influencing the dynamics of indicators and implementation of the plan, the magnitude and reasons for deviations of actual costs from planned ones;

* assessment of the dynamics and implementation of the cost plan in terms of elements and cost items, the cost of the most important products;

* identifying missed opportunities to reduce product costs.

Sources of information for analyzing the cost of production are planned calculations, forms No. 5 “Appendix to the Balance Sheet”, No. 5-z “Information on the costs of production and sales of products (works, services) of an enterprise (organization)”, No. P-4 “Information on the number, wages and movement of workers,” No. 1 -t “Information on the number and wages of workers” by type of activity.” In addition, planned and reporting calculations for the most important products, accounting registers (statements, order journals), data on norms and standards contained in technological maps and specifications, etc. are used as sources of information.

Cost analysis is carried out in the following areas: analysis of costs per 1 rub. volume of production, analysis of product costs by elements and cost items; analysis of product costs based on technical and economic factors; factor analysis of product costs using the principal component method; cost analysis of the most important types of products.

Analysis of costs per 1 rub. volume of production includes studying the dynamics of costs compared to the previous period, determining the factors and reasons for deviations of the actual costs of the reporting period from the data for the previous period and their quantitative measurement.

When analyzing the cost of the most important types of products, the size of absolute deviations from the planned cost and the cost of the previous year is determined, the structure of costs according to costing items is studied, and the causes of deviations are identified.

Costs per 1 rub. production volume currently occupy one of the central places among indicators of the cost of industrial products. Cost indicator per 1 rub. production volume is a universal, generalizing indicator of production costs. It can be calculated for any enterprise, which is very important when comparatively analyzing the cost level of various enterprises.

Reduced costs by 1 rub. volume of production characterizes the success of the enterprise in introducing new technology, increasing labor productivity, observing the economy regime in the expenditure of material, labor and monetary resources, identifying and using internal reserves.

Costs per 1 rub. show the cost of one ruble of impersonal products and are determined by dividing the total cost of manufactured products by the cost of these products in current prices (excluding VAT and excise tax). The formula for calculating this indicator is as follows:

where 3 is the cost per 1 rub. volume of products, kopecks;

q -- number of products of each type;

S -- unit cost of certain types of products;

Z -- unit price of the product;

n -- number of product names.

Using the formula, we calculate the costs per 1 rub. volume of production in kopecks:

Z 0 =7755800.67/43978.20=176.36;

Z 1 =8383903.5/67389.93=124.4

As can be seen from table. 6.1, the growth rate of production volume outstrips the growth rate of production costs by 45.13 percentage points (53.23-8.1). In this regard, costs per 1 rub. products decreased compared to last year by 51.96 kopecks, or 29.46%. As a result of reducing costs by 1 rub. production, the company received cost savings in comparison with the previous year in the amount of 35,015.8 thousand rubles. (51.96 67389.93 / 100).

Table 6.1

Dynamics of costs per 1 ruble of products of Signal Systems LLC

An assessment of the cost of production based on general indicators should be supplemented by a description of changes in the structure of production costs by element and an analysis of the cost of production by item of expense.

Analysis of production cost estimates is carried out in order to study the dynamics and control over the expenditure of funds on the economic activities of the enterprise, and identify reserves for their reduction. The cost estimate shows all material, labor and monetary expenses incurred by the enterprise to carry out its business activities. All costs are grouped by economic content, that is, by individual elements, regardless of their production purpose and the place where they are spent.

Information on production costs is contained in form No. 5-z.

Analysis of costs by economic elements consists of comparing them with the estimate (plan) and with the previous period, in studying the cost structure, i.e., the share of each element in the total cost.

The structure of costs by economic elements reflects material intensity, energy intensity, labor intensity of production (through the share of wages), characterizes the level of cooperation in production, the ratio of living and material labor.

In table 4.4 shows an element-by-element grouping of production costs for two adjacent reporting periods for the analyzed enterprise.

Table 4.4

Structure of production costs by elements of Signal Systems LLC

Cost elements for production			Change (+/-)
	Absolute amount, thousand rubles.

Target– mastering practical skills in calculating production volumes.

1) Theoretical background

2) Solving the problem

3) Individual work according to options

Working capital is a set of funds advanced for the purpose of creating working capital and circulation funds.

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 in accounts and in the cash register, accounts receivable, finished products in the warehouse, goods in transit.

Working capital is part of the production capital that participates once in the production process and transfers its value to the finished product in full. Working capital includes production inventories (raw materials, supplies, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearable items, tools), work in progress, self-made semi-finished products, deferred expenses.

To calculate the volume of production we need the following formulas:

1) Gross output

VP = GP + Uph + PF + WIP (1)

where GP is finished products,

Uph – industrial services,

PF – semi-finished products,

WIP – work in progress.

2) Commercial products

TP = GP + Uph + PF (st) (2)

where PF (st) are semi-finished products sold externally.

3) Products sold

RP = TP + GPng – GPkg (3)

where GPng – finished products in warehouse at the beginning of the year,

GPkg – finished products in warehouse at the end of the year.

4) Conditionally pure products

PDE = VP – MH (4)

where MZ is material costs.

Task 1.

The main products of the enterprise are planned in the amount of 5,200 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. The balance of finished products in the warehouse at the beginning of the period is 80 thousand rubles, and at the end of the period – 30 thousand rubles.

Determine the volume of gross, marketable and sold and conditionally net products, if it is known that the cost of material costs is 55% of marketable products.

Solution.

1) gross output of the enterprise

VP = 5200 + 480 + 500 + 380 = 6560 thousand rubles.

2) commercial products

TP = 5200 + 480 + (500: 100 * 50) = 5930 thousand rubles.

3) sold products

RP = 5930 + 80 – 30 = 5980 thousand rubles.

4) conditionally pure products

MZ = 5930: 100 * 55 = 3261.5 thousand rubles.

UHP = 6560 – 3261.5 = 3298.5 thousand rubles.

Task 2.

Determine the volume of commercial, gross and sold products based on the following data:

Solution.

1) volume of commercial products:

TP = (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 = = 1,313,300 thousand rubles.

2) gross output:

VP = 1,313,300 + 18,370 – 16,250 = 1,315,420 thousand rubles.

3) products sold:

RP = 1,313,300 + 38,200 – 45,600 = 1,305,900 thousand rubles.

Option 1

1) Determine gross, marketable and sold products, if products ready for sale - 180 thousand rubles, services provided to third-party consumers - 34 thousand rubles, semi-finished products for your own needs - 23 thousand rubles, for sales to third parties - 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 release of commercial products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year was 320 thousand rubles, at the end of the year – 290 thousand rubles. The cost of products sold for the last year was 3,950 thousand rubles. Determine the sales volume for the planned year and the planned increase in sales volume.

Security questions

1) What is classified as circulation funds (working production assets) at an enterprise?

2) Name the elements that are standardized by the enterprise.

3) What is the process of rationing working capital?

Options for individual work

Option 2

1) Determine the volume of gross, marketable and sold products using the following data:

2) The production program for the planned year provides for the production of product A in the amount of 2000 pieces, the wholesale price per unit is 300 rubles, product B is 1000 pieces, the price per product is 500 rubles. in addition, product B will be manufactured from the customer’s raw materials and materials in the amount of 300 thousand rubles, including the cost of the customer’s raw materials and materials in the amount of 100 thousand rubles. Semi-finished products (castings) were produced in the amount of 120 tons, the wholesale price for one ton of castings was 100 rubles. Of the total amount of casting, 30 tons will be consumed for our own needs. Electricity will be generated for external sales in the amount of 40 thousand rubles. and completed industrial work on behalf of the company in the amount of 50 thousand rubles. balances 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 commercial and gross output.

Option 3

The forge 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 shop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes for assembly, and the rest is sent out as spare parts. The amount of work in progress decreased by 16 thousand rubles.

The assembly shop produced products worth 800 thousand rubles, intended for external sales. 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 forge shop for operation, 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 company produced main products worth 326.6 thousand rubles. the cost of industrial work performed externally is 41.15 thousand rubles. Semi-finished products of our own production were produced for 23.7 thousand rubles, of which 80% were consumed in our own production.

The amount 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 is 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net products if material costs make up 55% of marketable products.

2) Determine the volume of gross, marketable and sold products, if

the cost of finished products for external sales is 59.5 thousand rubles, the cost of services provided externally is 10.5 thousand rubles, the cost of work in progress at the beginning of the year is 15.9 thousand rubles, at the end of the year – 4 .4 thousand rubles, the cost of finished products in the warehouse at the beginning of the year was 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. Work in progress balances decreased by 92 thousand rubles, completed industrial work amounted to 205 thousand rubles.

The tool shop produced tools worth 270 thousand rubles, including 140 thousand rubles on the side, the rest goes to replenishing the plant's reserves.

The repair shop carried out major repairs of its equipment for 244 thousand rubles, and current repairs 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 using the following data:

Option 6

1) In the planning year, it is planned to produce the most important types of products in the range: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts worth 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%. Offered wholesale prices of products: A – 1.5 thousand rubles, B – 2 thousand rubles.

2) The main products of the enterprise are planned in the amount of 8,750 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 products, if it is known that the cost of material costs is 50% of marketable products.

Option 7

1) Determine the volume of gross, marketable and sold products according to the following data: products produced for sale in the amount of 50 thousand rubles, services provided to the party in the amount of 1.5 thousand rubles, semi-finished products produced to the party - 0.9 thousand. rubles, produced semi-finished products for own needs - 20.2 thousand rubles, the balance of self-made tools for own 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 commercial and gross output.

Of the manufactured number of forgings, 180 units were consumed for our own needs.

The balance of work in progress at the beginning of the period is 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.

Also, containers were produced for the amount of 12,000 rubles, including for outsourcing - 8,000 rubles.

Determine the size of gross, marketable and sold products.

3) The company produced main products worth 793.3 thousand rubles. the cost of industrial work performed externally is 18.83 thousand rubles. Semi-finished products of our own production were produced for 90.4 thousand rubles, of which 50% were consumed in our own production.

The amount of work in progress increased at the end of the year by 3 thousand rubles. Material costs make up 50% of the cost of marketable products.

Determine the size of gross, marketable, sold and conditionally net products.

Practical work 7

2. Analysis of production volume and product sales using the example of the LLC Mebel enterprise

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

The analysis begins with studying the dynamics of production and sales of products, calculating the basic and chain growth rates and increments (Table 2).

Table 2 – Dynamics of production and sales of products

	Volume of production at current prices, thousand rubles.	Price index	Volume of production at base prices	Growth rate		Product sales volume in base year prices, thousand rubles.	Price index	Sales volume tions of products tions in prices of the base year, thousand rubles.	Growth rate, %
				Basic					basic

The table data indicates that the volume of production during the period under study increased by 2371.4 thousand rubles, that is, almost 3 times, which is the result of both an increase in production volume and a rise in prices. Sales volume over 3 years increased by 2532.5 thousand rubles.

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

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

T p average year =

T pr average year = T r average year – 100%

Where T r – growth rate

T pr - growth rate

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

Thus:

T r production average year = 170.3%

T pr production average year = 70.3%

Sales average year = 118.9%

Sales average year = 18.9%

From the calculations it is clear that the average annual growth rate and increase is higher than the average annual growth rate and increase in sales by 51.4%.

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

Rice. 1 – Dynamics of production and sales of products

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

Table 3 – Analysis of the implementation of the plan for production and sales of products

	Volume of production, thousand rubles				Product sales volume, thousand rubles
Beds wooden
Office furniture

Based on this table, we can conclude that the actual production of furniture in the reporting year, compared to the plan, increased by 31.78 thousand rubles, which amounted to 0.6%. These results were mainly influenced by the fact that the production of chairs and kitchens exceeded the plan by 23% and 30.5%, respectively. However, despite this, the plan for product sales was underfulfilled by 0.1%, which amounted to 4,030 rubles.

Analysis of the production structure and rhythm of the enterprise’s work

We will analyze the structure based on Table 4.

Table 4 – Analysis of the structure of commercial products

	Vacation pay price, rub	Volume production, pcs.		Structure products, %		Product release in planned prices, thousand rubles		Change in product output due to structure, thousand rubles.
Beds wooden
Office furniture

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

1 Calculation of production output

The assortment policy of the enterprise is formed as a result of studying consumer demand for goods that correspond to the production profile. To determine sales volume, a portfolio of current, medium-term and future orders is compiled. Typically, annual order planning for a garment business is strategic due to demand variability.

Assortment planning involves the development of new products and clarification of the structure of products planned for production based on a study of market conditions, assessment of the competitiveness of a product or determination of its life cycle, carried out at the enterprise before the introduction of products into production.

Before planning sales, an aggregate calculation is drawn up, presented in Table 1. In this case, the planned output per day is greater than the calculated one, taking into account the implementation of scientific and technological progress measures.

Table 1. Aggregate calculation of production output by workshop.

Stream numbers and stream product names	Time spent per unit of product Tobr, h	Number of workers per shift	Estimated flow output per shift Msm, units.	Planned release per day MPL, units.	Nominal time fund per year	Planned production per year Ag, thousand units.
1. Men's shirt.

According to the assignment for the course project for making a men's shirt from cotton fabric. The time spent per unit of product is 0.67 hours. The number of workers in the flow per shift is 28 people.

Based on the initial data, MSM is calculated using the formulas:

where Tcm is the shift time equal to 8 hours.

units

Planned output per day takes into account the possible overfulfillment of production standards by workers:

Mpl = Msm * Ksm * f, (2.)

where Kcm is the shift coefficient equal to 2, if the enterprise does not use another operating mode;

f is a coefficient that takes into account the planned percentage of exceeding production standards by workers (f = 1.15).

Mpl = 336 * 1 * 1.15 = 386.4 units.

The nominal time fund per year is determined as follows:

Bottom = Dk - Dvykh - Dpr - Dopl, (3.)

where Dk is the number of calendar days in a year (365);

Two - the number of days off per year (according to the calendar);

Dpr - number of holidays (12);

Dotp - the number of days on vacation, if it is collective at the enterprise (24).

D NOM = 365-105-12-24=224 days.

2 Organizational calculation of the main flow

The calculation is carried out in the following sequence:

1. Description of the forms and methods of launching in all sections of the main process.

2. Selection of the type of vehicles, their characteristics, calculation of transport for conveyor flows and for the flow of small series.

3. Determination of the volume of work in progress and the specific value of work in progress.

Work in progress is considered to be products that are not completed at all stages of the production process provided for by the technological route: from the moment of laying fabrics to the delivery of finished products to the finished goods warehouse.

At a sewing enterprise, work in progress includes:

1) fabric in the cutting shop (in laying and during the cutting process);

2) garments in the form of cut packs and product units in the production process, unfinished by processing;

3) products that are in the process of finishing, correction, product quality control until they are delivered to the finished goods warehouse.

Backlog of work in progress - a set of semi-finished products included in work in progress, in physical terms (m 2, pcs.).

The work in progress standard is the volume of work in progress in value terms.

According to their purpose, work in progress at a sewing enterprise is divided into:

4) technological Zmexн - semi-finished products that are in the process of processing at workplaces, at quality control points, launching, production, packaging:

Z TECHN = Z ZAP + Z OUT + Z R.M. + Z COMPLETE + Z K.K. , (4)

where Z ZAP is the reserve at launch;

Z OUT - reserve for release;

Z R.M. - backlog at workplaces;

Z COMPLETE- completion progress;

Z K.K. - backlog of product quality controllers;

Z TECHN = 336+80+405+40+20=881 units.

5) transport Z TR - semi-finished products located on transport devices at the stage of movement between operations (on a conveyor with a strict rhythm) and adjacent areas (intersectional). For this work, the transport backlog is 0, because the flow is not conveyor

6) negotiable Zo6op. - semi-finished products located at workplaces between operations with different multiplicities, designed to align the rhythm of sections of adjacent operations, here equal to 0.

7) insurance Z STR - semi-finished products located in warehouses, necessary to prevent possible interruptions and malfunctions in the operation of production lines, sections, workshops (cut warehouse), here equals 0.

Thus, the volume of unfinished production of NP is equal to:

NP = Z TECHN + Z TP + Z O BOR + Z STR (5.)

NP =821+0+0+0=821 units.

2.1 Sequence for calculating the volume of work in progress

In the course project, it is necessary to calculate the volume of work in progress of the main stream NP. To do this, you need to fill out Table 2 with the initial data.

Table 2. Initial data for calculating NP

Indicator name	The value of the indicator
1. Product type	Men's shirt
2. Flow power per shift M cm, units.
3. Flow stroke τ , h.
4. Form of organization of sewing flow
5. Number of workers by sections of the Kyrgyz Republic, people: Procurement
Assembly
Finishing
6. Number of workers in a group with maximum labor intensity stored in the preparation section K Rmax, people
7. Size of the transport lot in sections b, units: Procurement
Assembly
Finishing
8. Type of vehicles in sections	Interstolya, BTS
9. Type of shift transfer	non-removable
10. Number of receivers of finished products K PR.G.P. , people
11. Number of quality control inspectors Kk.k., people.
12. Multiplicity of operations in a conveyor flow
13. Socket pitch (clamp) ℓ , m
14. Workplace step L pmi, m

1. Technological background Z TEXH:

Z TECHN = Z ZAP +Z R.M. + Z OUT, (6.)

Z TECHN = 336+405+80=821 units.

where Z ZAP is the reserve at launch:

Z ZAP = M CM, (7.)

M SM - flow power per shift, units;

Z ZAP =336 units.

Z R.M. - backlog at workplaces:

Z R.M = 105+195+105=405 units.

The backlog of work places in the procurement section depends on the form of organization in it.

There are:

1) aggregate-group (AGP) form

Where b 1 - transport batch in the procurement section, units;

Number of workers in a group with maximum labor intensity, people.

Z ZAG R.M AGP = 35*3=105 units.

Backlog at work places in the assembly section:

Where b 2 - transport batch in the assembly section, units;

Number of workers in the installation section, people.

Backlog at work places in the finishing section, if there is one

Where b 3 — transport batch in the finishing section, units;

Number of workers in the finishing section, people.

2. Transport reserve Z Tp:

Z MIC - intersectional backlog; determined if there is a division into sections:

Z MIC =0.25(p-1)M CM, (12.)

Where n— number of sections in the stream.

Z MIC =0.25(4-1)336=252 units.

3. The working reserve Z OBOR is calculated if there are large differences in the multiplicity between operations in flows with a strict rhythm:

Z OVER = b i (l 3),

where b i is the transport batch in the section where there is a difference in the multiplicity.

Z REV =20*2=40 units.

4. Volume of work in progress NP:

NP =ZTECHN + Z TR+ ZOBOR (13.)

NP = 821+0+0=821 units.

5. The size of specific work in progress "NP":

Limit value of the size of specific work in progress:

NPˊ =2.4, which is within the permitted limit

IV. Calculation of production cycle duration based on active time:

= NP. τ, (15.)

where τ is the flow stroke, hours.

821*0.024=19.7 hours.

V. Determination of the duration of the production cycle according to calendar time

where T SM is the average shift time, h;

KSM - number of work shifts per day;

D G - number of calendar days in a year (365);

D R - number of working days per year (Table 1).

3. Workshop plan for labor and personnel

3.1. Determination of the number of employees

Those working at the enterprise include the list of workers

To the joint venture, present staff of auxiliary non-production workers, managers, specialists, employees TO ITR, as well as junior workshop staff TO MOS .

The payroll of the main production workers is calculated on the basis of the turnout number of piece workers, the turnout number of time workers included in the production workforce (the calculation is presented in Table 3), and the planned percentage of absenteeism for good reasons Z (additional and regular leave, illness etc.), taken according to the enterprise data:

To appear = 28+6=34 people.

To the joint venture= 31 people

Table 3. Calculation of the number of temporary workers in the sewing workshop

Name of professions		Volume of work in the workshop per shift	Service norm (zone)	Number of workers
				calculated per shift	taken per day
electrician
cutter
finished product receivers
quality control inspectors
cleaning woman
Total for the workshop:

Service standards (zones) are taken according to the enterprise data, production standards for quality control inspectors are taken according to Table 4.

Table 4. Shift assignments for quality control inspectors (industry average)

3.2. Planning the workshop wage fund

3.2.1. Payroll calculation

key production workers

The direct wage fund of workers includes the direct wage fund of piece workers and the direct fund of temporary workers:

5880.5+ 627.2=6507.7 thousand rubles.

The calculation of the direct wage fund of the main production workers of the sewing workshop is presented in tables 5 and 6.

Table 5. Calculation of the direct wage fund of piece workers

sewing workshop for 2009

Stream number, stream product name	Planned output per year A year units.	Total price for the product	Direct wage fund for piece workers
Men's shirt
Total for the workshop:

The total price is calculated using the formula:

where is the hourly tariff rate of a 1st category piece worker; 30.

Average tariff coefficient by flow: 3.38

T OBR - time spent on the i-e product (by flow), h. 0.67

p sum = 30*3.38*0.67=67.94 rub.

The annual wage fund of the main production workers F PROZV consists of the following parts:

F PRODUCT =5880.5+537.6+1925.6+1668.7=10012.4 thousand rubles.

where D OSN - basic additional payments to wages for hours worked:

D OSN = S T + P R, (23.)

S T - incentive payments to wages (additional payments for working hours and working conditions); 10%

P R - bonus for labor results and quality of manufactured products; 20%

K - compensation payments to wages for time not worked (payment for vacations, downtime through no fault of the employee). 2/3 salary.

D OSN =641.9 +1283.7 =1925.6 thousand rubles.

Table 6. Calculation of the tariff wage fund for temporary workers in the sewing workshop for 2010

Name of professions		Accepted number of workers	Time worker's hourly rate CHTS POVR,	Number of hours worked by one worker per year T G, h	Direct payroll for time workers
1. Electrician
2. Foreman
3. Cut receivers
4. Receivers of finished products
5. Quality Control Inspectors
6. Cleaning lady

1. Number of hours worked per worker per year TG, h, is determined by the formula:

T G = D NOM T CM (24.)

TG=224*8=1792 hours.

2. Direct wage fund for time workers, rubles, is calculated:

where is the turnout number of time workers of the i-th category;

Hourly wage rate for a time worker of the i-th category.

6*50*1792=537.6 thousand rubles.

The calculation of the annual wage fund for production workers is shown in Table 7.

Table 7. Structure of the annual wage fund for production workers

Piece workers, time workers	Direct payment fund labor F PR,	Incentive payments S T		Average premium P R		Total basic salary for the year	Compensation payments K		Payroll fund for the year F PRODUCTION
Piece workers
Time workers

3.2.2. Headcount and annual payroll

auxiliary workers engaged in maintenance and repair of equipment (transport)

Table 8. Calculation of the number and tariff wage fund of auxiliary workers

Specialty, rank	Scope of work he*, conventional units	Standard of service	Accepted number of workers		Hourly tariff rate,	Number of working hours per year	Tariff fund
			in 1 shift
Electrician
Total for the workshop:

3.2.3. States and executive payroll,

specialists, employees and government officials

The staff list of managers, specialists and employees of the enterprise is compiled depending on the capacity of the workshop. In addition to salaries, the wage fund for managers, specialists and MEP also includes additional payments to the tariff fund for night and evening work, for combining (filling) positions and performing public and government duties.

The calculation of the number of managers and specialists in the workshop, as well as the wage fund, is given in Table 9.

Table 9. Calculation of the number and wage fund of managers and specialists of the workshop

Job title	Number of staff units TOengineers	Monthly salary ABOUTKL, t.r.	Planned wage fund for the year
Head of workshop
Master technologist
Accountant

The wage fund for managers, specialists, employees and the workshop's MOP is calculated using the formulas:

F itr = 546.0*(1+30/100)=709.8 thousand rubles.

About KLi- the amount of the official monthly salary of the i-ro employee;

TO ITRi- number of staff units of employees of the i-th position;

P R - the amount of bonuses and additional payments to the salaries of managers, specialists, employees and the workshop's MOP (according to the enterprise), %.

F pl itr = 546.0*3*12=19656.0 thousand rubles.

Number of industrial production personnel in the workshop:

To pp =28+0+3=31 people.

Total annual wage fund of the workshop:

FZP PPP = F PROIZ +F VSP +F ITR (30.)

FZP PPP = 10012.4 + 709.8 = 10722.2 rub.

3.3. Average labor indicators

Average annual salary per worker:

10012.4 /28=357.6 thousand rubles.

Average monthly salary per worker:

10012.4 /(28*12)=29800 rub

Average annual salary per employee:

10722.2 /31=345.9 thousand rubles

Average monthly salary per employee:

10722.2 /(31*12)= 28800 rub.

Labor productivity per worker per year:

where V(FSO) is the production output of the workshop for the year, calculated based on the actual cost of processing products.

28294.5/28= 1010.52 thousand rubles.

Labor productivity per employee per year:

43450.1/31=1401.6 thousand rubles.

4. Summary of workshop equipment, capital investments

Based on the summary of the main stream equipment, based on the current prices in the project period and the characteristics of repair complexity, Table 10 calculates the book value of the sewing shop equipment in wholesale prices ():

where is a coefficient that takes into account the costs associated with the delivery and installation of equipment ().

m- number of equipment

Table 10. Summary of flow equipment, workshop

Name of equipment and vehicles, their class, brand	Quantity	Number of standard units of repair complexity				Wholesale price
		mechanical part		electrical part		some	total: gr.7
		1 units		1 units
Universal
97-A class. "PSHM"
51-A class. "PSHM"
8332/3785 cl. "Textima"
8332/3605 class. "Textima"
8332/700 cl. "Textima
Special
8515/700 cl. "Jukie"
416 cells "Jukie"
25 cells "Promshweimash"
1095 cl. "Promshweimash"
5642/840 cl. "Pfaff"
SU-1 PA-2EP-Legmash
Total flow:
Total for the workshop*:

The indicators for the workshop coincide with the flow indicators, since the enterprise has one shift and one flow.

To determine the average annual cost of the workshop's fixed assets, it is necessary to add the cost of the industrial building, unaccounted equipment and valuable inventory to the book value of the equipment.

The cost of equipment, unaccounted vehicles and other equipment of the preparatory, cutting and other workshops is accepted in the amount of 35% of the cost of the equipment of the sewing workshop:

With about pr = 0.35*1600000=560000 rub.

Then the cost of the enterprise equipment is equal to:

With rev =560000+1600000=2160000 rub.

The cost of a sewing workshop building is determined based on the cost of 1 m 2 of production workshops of industrial buildings WITH 1m2 (according to design organizations or enterprises), area per worker S ip and number of main production workers per shift:

10.0*6.8*28=1904.0 thousand rubles.

The cost of the remaining production workshops and structures should be taken in the amount of 40% of the cost of the sewing workshop:

0.4*1904.0=761.6 rub.

The cost of household premises C LIFE is taken equal to 30% of the cost of industrial buildings C pr:

With pr =1904.0+761.6 =2665.6 thousand rubles.

WITH LIFE =0.3*2665.6 =799.7 thousand rubles.

From the building =2665.6 +799.7 =3465.2 thousand rubles.

Thus, the total amount of capital investments of the workshop, that is, the cost of fixed assets C 0F, is equal to the sum of the costs of buildings and structures plus the book value of equipment:

1600.0+3465.2 = 5065.2 thousand. rub.

5. Determination of the cost and profitability of the product

The most important financial result of the enterprise’s activities is the profit from the sale of products, which, in turn, depends on the cost and quality of the product, as well as the scale of production and sale of goods. Saving production costs is the most important component of its efficiency.

For an integrated calculation of the cost of annual production, the main product is first calculated (Tables 11 and 12), then a justification is given for the size of the profitability of the product, as well as the level of wholesale and selling prices.

Planned costing

Product - men's shirt

Upper fabric group - cotton

Complete group, size, height - 176-108-96

Calculation of material costs is presented in Table 11.

Table 11. Calculation of material costs

Name of material costs	Unit of measurement	Technical consumption rate		Wholesale price per unit of measurement, rub.	Amount of costs for the model, rub.
Basic materials:
Upper fabric
Fabric and non-woven materials for padding
Gasket in strip
Total cost of fabrics
Sewing threads:
cotton
Accessories:
Buttons
Bones in the collar
Card insert. in a shirt
Card insert. in the rack
Plastic insert in the rack
Firm insert. in the rack
Butterfly liner
Plastic bag
Firm. fabric brand
Size label
Hard+product label
Pins
Packaging box
Markdown of small-size balances
Transport and procurement costs R T-3
Total material costs spending Z MAT

1. Small remains are taken into account based on the outer fabric:

where is the cost of the upper fabric in wholesale prices, rubles;

and B is the planned percentage of markdown of the remaining upper fabric, %.

Umo = 50*4/100=2%

2. Transport and procurement costs R T - 3 are calculated using the formula

where M OPT is the cost of materials in wholesale prices;

P T - 3 - percentage of transportation and procurement costs, taken according to the enterprise data.

R T - 3 =106.5*0.9/100=1%

Table 12 - Further calculation of planned costing for the main product

Number and name of the calculation article	Brief method for calculating an article	Calculation in terms of conditions, rub.
		acting current	projected flow
Article 1. Costs of materials.
Article 2. Waste sold (deducted)	Amount received from the sale of waste from the top S B and lining S P: S O TX = S B + S P, where B is the percentage of interlocking lunges 4 (top and lining fabrics, respectively); N - rate of fabric consumption per product, m2; Q—weight of 1m2 of fabric, kg; - price of 1 kg of waste.
Article 3. Basic salary of production workers P, thousand rubles	P=95.4*86554(d) P=100.7*86688(p)

6. Calculation of economic efficiency

organizational and technical event

Event name:

introduce a machine (semi-automatic) 481kl. "PFAFF"

during operation: Setting a finishing stitch along the edge of the cuff m/r 3

instead of 97 cl. "PSHM"

The initial data for calculating efficiency are given in Table 13.

Table 13 - Initial data for calculation

We will calculate the total price for the manufacture of the product after the introduction of new equipment.

p sum = 30*3.38*0.666 = 67.53 rub.

As a result of the implementation of new equipment, calculations were made of the economic efficiency of the enterprise, on the basis of which the following conclusions can be drawn:

The rate of consumption of materials and the wholesale price of a unit of product do not change, since the model remains the same;

The cost of the product is reduced;

Labor productivity increases by 0.6% due to a reduction in time to complete an operation;

Annual production increases from 86554 units. up to 86688 units,

Consequently, the profit and profitability of the enterprise increases.

Tasks to determine costs as part of the cost of production

There are quite a few types of costs depending on the basis on which they are classified. One of the most well-known options is the division of costs depending on changes in production volume. According to this classification, costs are proportional (conditionally variable) and disproportionate (conditionally constant).

Problem 1

Problem statement:

The enterprise produces two types of products: A and B. The production volume of product A is equal to the sales volume and amounts to 4 thousand units of products. It is known that the price of product A is 1350 rubles. per unit. The total costs of production and sales of type B products are equal to 4,500 thousand rubles, and the profit from its sale is 1,500 thousand rubles. Determine the enterprise's revenue from sales of products A and B.

Technology for solving the problem:

Revenue R from sales of products of type A in this case can be calculated using the formula:

Where P– price for this enterprise product, rub.

Thus, revenue from sales of type B products will be equal to:

R = 4,500,000 rub. + 1,500,000 rub. = 6000 thousand rubles.

Answer : The company's revenue from sales of product A is 5,400 thousand rubles, and product B is 6,000 thousand rubles.

Problem 2

Problem statement:

The production volume of the enterprise is equal to the sales volume and amounts to 2 thousand units of products. Total fixed costs are equal to 3000 thousand rubles, and total variable costs are 2900 thousand rubles. Accordingly, their sum forms total costs of 5,900 thousand rubles. calculate the specific costs of the enterprise for each type of cost.

Technology for solving the problem:

The specific costs of an enterprise are generally defined as the ratio of total costs to production volume. The calculation of unit costs by type of cost will look like:

(3)

Where WITH– total fixed costs;

V – total variable costs;

S – total costs ;

Q – volume of production.

In the particular case, the total unit costs s can be calculated as the sum of specific constants c and specific variable costs v.

Substituting the data known from the problem statement, we obtain:

Answer: total unit costs are equal to 2950 rubles, unit fixed costs are 1500 rubles, and unit variable costs are 1450 rubles.

Problem 3

Problem statement:

The total costs of production and sales of the enterprise's products amount to 3,760 thousand rubles. The volume of production is equal to the sales volume and amounts to 7 thousand units of products. It is known that the price of the product is 1115 rubles. per unit. Determine the profit of the enterprise.

Technology for solving the problem:

The profit of an enterprise is calculated based on the difference between the enterprise’s revenue and its total costs:

(4)

Here P-profit, R- revenue, and S – total costs.

We will determine revenue using formula (1):

R = 3760 thousand rubles. 7000 units = 7850 thousand rubles.

Now let's calculate the profit:

P = 7850 thousand rubles - 3760 thousand rubles. = 4045 thousand rubles.

Answer : profit from sales of the enterprise's products is 4045 thousand rubles.

Problem 4

Problem statement:

There are 2 areas of business activity at the enterprise. The main indicators that characterize these areas are summarized in table. 1. Determine which direction is the most profitable, provided that the production volume in all analyzed cases is equal to the sales volume and amounts to 4 thousand units.

The following notations are used in the table:

R– revenue, S – cumulative costs.

Technology for solving the problem:

To determine which direction is the most profitable, it is necessary to calculate the profit from the sale of products using formula (4), and then the profit per unit of product:

From the table 2 shows that the second line of activity is the most profitable, since the profit per unit of production and the profit from sales of products in this case are more than double.

Answer : The most profitable is the second line of activity.

Problem 5

Problem statement:

The company produces products of type A at a price of 1,500 rubles per unit. Specific variable costs are 1,450 rubles. The total amount of fixed expenses is 3000 thousand rubles. Determine the value of the critical volume of production.

Technology for solving the problem:

We calculate the critical volume of production using the formula:

(6)

Where WITH– total fixed costs, rub.;

P– price for a given product of the enterprise, rub.;

v – specific variable costs, rub/piece.

We substitute the known values ​​into formula (6) and get:

Answer : the value of the critical volume of production is 60 thousand units.

Problem 6

Problem statement:

Based on the data given in Table 3 (an element of the cost estimate for production and sales of products), calculate the costs of production.

	Cost elements	thousand rubles
	Material costs (minus the cost of returnable waste)
	Including:
	raw materials and supplies
	natural raw materials
	Labor costs
	Contributions for social needs
	Including:
	for social insurance
	to the pension fund
	insurance rate
	for health insurance
	Depreciation of fixed assets
	Other costs
	Total production costs

Technology for solving the problem:

We calculate the costs of production by adding up all the costs of the enterprise by element:

Answer : production costs amount to 192,768 thousand rubles.

Problem 7

Problem statement:

The costs of production of the enterprise's products amount to 192,768 thousand rubles, costs written off to non-production accounts are equal to 9,320 thousand rubles. The decrease in balances of deferred expenses is 1,600 thousand rubles, and the decrease in balances of work in progress is 4,400 thousand rubles. Calculate the production cost of the enterprise's marketable products.

Technology for solving the problem:

To calculate the production cost of marketable products, you need to take into account production costs minus non-production costs, as well as changes in balances of deferred expenses and work in progress:

(7)

Where Spr

Z pr – production costs, rub.;

P unpronounced – non-production expenses, rub.;

Height– increase (decrease) in balances of deferred expenses and balances of work in progress, rub.

Now let’s use this formula to determine the production cost of the enterprise’s marketable products:

S pr = 192768 – 9320 – 1600 – 4400 = 177448 thousand rubles.

Answer : The production cost of the enterprise's marketable products is 177,448 thousand rubles.

Problem 8

Problem statement:

Technology for solving the problem:

The total cost of the enterprise's commercial products Sn consists of production costs and commercial expenses:

(8)

Where Spr – production cost of commercial products, rub.;

R comm – commercial expenses, rub.

We substitute the known values ​​into the formula:

S p = 177448 + 3520 = 180968 thousand rubles.

Answer : the total cost of the enterprise's marketable products is 180,968 thousand rubles.

Tasks to determine savings from cost reduction

Saving raw materials and materials – one of the factors for increasing production efficiency. The cost of consumed material is reduced as a result of a reduction in the specific consumption of materials per unit of production, which is directly related to a decrease in the working capital standard. The amount of material consumption of products has a direct impact on the size of inventories and the cost of standardized working capital. This is of great importance for the financial condition of the enterprise.

Problem 1

Problem statement:

In the reporting period, compared to the planned rate, the rate of material consumption decreased by 7% with a constant price. Determine the cost reduction using the index method if the share of material costs in the cost of production is 40%.

Technology for solving the problem:

One of the main sources, the identification of which is provided for by the method of calculating savings based on index estimates, is the reduction of material costs. The material resources index is calculated using the formula:

Where –

And c – price index;

– share of material costs in the cost price.

Having carried out calculations using formula (10) taking into account the fact that the share of material costs in the cost of production is 40%, we obtain:

= (1 – 0.93*1)0.4 = 0.028 or 2.8%.

Answer : in this case, the cost reduction due to reduced material costs will be 2.8%.

Problem 2

Problem statement:

In the reporting period, compared to the plan, labor productivity increased by 4%, and average wages by 2.5%. Determine the cost reduction using the index method if the share of wages with deductions is 20%.

Technology for solving the problem:

To find a reduction in the cost of wages, it is necessary to calculate the corresponding indices (reductions in labor productivity and wages):

Where – share of wages in the cost price.

The reduction in cost of wages is

or 0,84 %.

Answer : the reduction in cost of wages, calculated by the index method, is equal to 0.84%.

Problem 3

Problem statement:

The increase in production volume at the enterprise in the reporting period, compared to the plan, amounted to 15%. At the same time, production management and maintenance costs increased by 5%. Management costs amounted to 12%. Determine cost reduction using the index method.

Technology for solving the problem:

To find the cost reduction for management and maintenance, it is necessary to calculate the reduction index for management and maintenance and the production volume index:

Where – share of management and maintenance costs as part of the cost price.

We substitute the known data: or 1 % .

Answer : cost reduction for management and maintenance is 1%.

Problem 4

Problem statement:

Determine the overall cost reduction due to the sources used using the index method, if in the reporting period, compared to the planned period, savings from cost reduction on material resources amounted to 2.8%, on wages 0.84% ​​and on management and maintenance 1%.

Technology for solving the problem:

The total savings from cost reduction is determined by the formula:

(15)

Where – reduction in cost of material resources, %;

– reduction in cost of wages,%;

– reduction in cost of management and maintenance, %.

In our task Etot = 2.8 +0.84 + 1 = 4.64%.

Answer : the overall cost reduction at the enterprise was 4.64%.

Problem 5

Problem statement:

The annual production volume of the enterprise is 35 thousand units. In the planning period, the price of raw materials was assumed to be 7 thousand rubles/t, and the rate of material consumption per unit of production – 0.3 kg material utilization ratekisp= 0.8. Determine the savings on material costs if the actual consumption coincided with the planned one, and the price of raw materials increased to 10 thousand rubles/t. At the same time, the material utilization factor increased to Kuse = 0.9.

Technology for solving the problem:

The cost of material costs is determined as the product of the rate of consumption of material resources and their price, adjusted by the material utilization rate:

The difference between the planned and actual cost of material costs characterizes the material savings per unit of production. Savings in material costs for the entire production volume will be expressed as the product of savings per unit of production and annual volume:

(17)

We substitute the calculated cost values ​​into formula (16):

E mr = (3.23 – 2.66)*35000 = 272051.5 rub.

Answer : savings on material costs for the annual production volume will amount to 272,051.5 rubles.

Problem 6

Problem statement:

The book value of the enterprise's fixed production assets is 150 thousand rubles; depreciation rate 10%; actual annual production volume is 23 thousand units. Determine savings on depreciation charges if the planned production volume is 20 thousand units. per year.

Technology for solving the problem:

Savings on depreciation charges – the result of improving the use of fixed production assets, when the specific amount of depreciation charges per unit of production is reduced. Savings are calculated using the formula.