Tasks Enterprise Finance

Exercise 1.

The activity of the enterprise for 12 months is characterized by the following indicators (thousand rubles):

Table 1
Indicator name At the beginning of the year At the end of the year
1 2 3
Own shares repurchased from shareholders 500 500
Debt of participants (founders) on contributions to the authorized capital 200 120
Accounts receivable (over 12 months) 4500 6854
Current assets 16041 18520
Deferred income 522 500
Reserves for future expenses 1000 2077
Other current liabilities 1550 1000
Current liabilities 10304 8837

Calculate the criterion solvency indicators: current liquidity ratio, SOS security ratio, solvency recovery (loss) ratio. Draw conclusions about the possibility of restoring (loss) of solvency.

Task 2

Table 2 presents the sales volumes and corresponding levels of the total costs of the commercial department for six months of the operation of an industrial enterprise.

table 2
Month Sales volume (sales) of products, units Total costs of the commercial department, thousand rubles
January 80 2.7
February 50 2.0
March 100 3.1
April 40 1.9
May 60 2.4
June 90 2.9

Based on the available information, determine the rate of variable costs per unit of product sold and the amount of fixed costs of the sales department using the least squares method.

Task 3

Calculate the cost increase factor. Production costs on the first day amounted to 400 thousand rubles, in the following days - 234 thousand rubles.