Task 1
Situations and opinions:
The company in May this year acquired and capitalized in stock required for production materials. To pay for delivery in June was issued a promissory note. In July, the materials were released into production. The bill was considered in October. How will this affect the costs, expenditures, financial results:
each of these months; calendar (reporting) year?
Task 2
Situations and Solutions:
With the full (100%) capacity utilization, the company can produce 24000 units of homogeneous production. The total costs amount to 120,000 CU, 1/5 of them are fixed costs variable interval. The unit price of products - 12.4 CU
Define:
a) the level of capacity utilization in the issuance of 14,400 units;
b) the value of the total profit, profit per unit of output, total variable costs and variable costs edi¬nitsu at full capacity utilization;
c) the total amount of profit and profit per unit of product
with the release of 18,000 items;
g) the volume of production and sales to achieve the point nule¬
howling profit;
d) the volume of sales, on which can be obtained pri¬
A £ 24,000 profit .;
e) The point of zero profit in the manufacture of 24000 products
if fixed costs will increase by 40%;
g) the amount by which the total revenue increase and pri¬
profit per unit of output in the sales volume of 32000 units?
Activity 3
Situations and Solutions:
The construction and equipping of a career cost the company 800,000 CU The quarry is designed for 5-year-old life. In the first year it produced 2,900 tons of stone, the second - 8120 m. Determine the specific variable amount of depreciation career in the early years of its operation.
Task 5
Situations and Solutions:
The company for the production of mini-refrigerators have the following costs for the reporting period:
Variable costs of material CU / units 25,10
Variable labor costs (5 hours), CU / Units 33,40
The variable part of the overhead CU / unit 8.40
Total labor costs of production, h 4000.00
Total fixed costs at issue
800 products, AE 94,780.00
The administration wants to make a profit of at least 20% of the total cost. Determine the price for this product on the full cost method and the target rate of return of 10%, if the total capital of the company CU 2.495 million, and the expected costs of production - 1,450,580 CU
Task 6
Situations and Solutions:
1) At 100% capacity utilization cost of one type of CU 90,000 At the enterprise there is a linear relationship between the cost and volume of production output. With the planned capacity utilization of 100% CVT is 8, and in the case of above-employment - 7. Make the equation of costs and based on it, determine costs of statutory employment rate of 80 and 120%.
2) The company produces TV sets of the same brand. During the last month of his activity indicators are as follows:
Volume production of 8000 pieces
Sales volume, NY 5000
The total costs, AE 1800000
Including:
variable costs of manufacturing 800,000
fixed costs of manufacturing 600,000
variable costs of sales 160 000
fixed costs of sales 240 000
Revenues from sales, AE 1475000
Management costs taken into account in the costs of production and marketing.
Determine the performance of the enterprise:
a) in the accounting system of total costs of production and marketing;
b) on the basis of cost of sales;
c) using data from "direct bone".
At what point of sales achieved zero profit?
Task 8
Situations and Solutions:
1) If a 15% deposit rate in the bank how long it takes to AE .: 1000000
a) double;
b) triple?
2) new equipment allows annual savings of 12,000 CU within six years of operation, after which it can be sold for 80,000 CU
The company's management assumes to pay its purchase through a loan from the bank a 12% annual rate. What will be the reasonable cost of this equipment?
3) of "Ruh" plans to buy new equipment worth 600,000 CU, which will save labor costs and reducing the unit cost of raw materials 200000 CU annually over the life of 5 years, after which its residual value is zero. The interest rate on the capital - 12%, the tax rate - 35%.
a) Should the company buy the equipment?
b) Has your opinion, if the interest rate drops to 8%?
4) The issue of expediency of development of production of new products. Its manufacturing costs CU5, the selling price - 8 CU At what volume of production and sales in the development of this product can be spent 10,000 CU received by the 15% annual rate of the loan? The company expects to release it in three years.
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