The quantity of products sold is determined by the formula. Commercial products
Instructions
Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in kind or monetary terms.
All necessary information for analysis is taken from standard accounting statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), accounting data reflected in accounts 40 “Issue products", 43 "Finished Products", 45 "Shipped Products" and 90 "Sales". You can also use regular statistical reporting (for example, form No. 1-p “Report on products industrial enterprise").
Volume of sales products in physical terms is calculated as the sum of units of all shipped and paid products for all periods included in the reporting period. Natural indicators are pieces, kilograms, packages, tons, meters, etc.
Volume of sales products in monetary terms (or value) is determined by the selling price of the product, including value added tax. The measuring units here are rubles (dollars, euros, etc.). Simply put, products sold in monetary terms are the enterprises received for goods shipped to it.
Also the volume of sales products can be determined on the basis of commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in the warehouse. In this case, the volume of sales products can be calculated as the difference between marketable products and the balance in the warehouse for a specified period.
It should be remembered that only those products are considered sold for which payment has been received to the company’s bank account (or to the cash register). Therefore, the calculation does not include products transferred to the buyer but not yet paid for.
Sources:
- volume of product sales
Determining the volume of produced or sold products is one of the fundamental operations that every economist should be able to do. That is why in economics and financial educational institutions tasks are so common in which it is necessary to find the volume products.
Instructions
Most often, under the expression “volume products» volume produced or sold by the enterprise products for a certain time. It can be expressed in quantitative and monetary terms. To find the volume products in monetary terms, multiply its quantity by the unit price. The calculation becomes somewhat more complicated if the products are not homogeneous, and the price, accordingly, varies depending on the batch. In this case, find the volume of each batch separately and add up the results.
Quite often there is a need for volume products in the so-called. Comparable prices are prices either for a specific year or for a specific date. They can be clearly known and recorded, or the corresponding coefficients can be found, for example, through the level. In the case where you need to find the volume products at comparable prices, the quantity produced should be multiplied products to prices of a certain year, or adjust the volume products at current prices for the necessary .
There are also common situations when you need to find the volume products implemented within a certain period, for example, a quarter, six months or a year. In this case, as a rule, the residues are known products at the beginning and end of a given period. To find the volume products within a certain period of time, to the volume products produced during a given period, for example, a year, add the existing balances products at the beginning of the year and subtract the balances products in warehouses at the end of the year.
The correct calculation of the volume of production ensures rational planning of the work of any production, as well as sales and supply services. In addition, this procedure helps to objectively assess the capacity of an enterprise/organization in physical terms and in monetary terms.
You will need
- - financial statements.
Instructions
Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the time of its end. To carry out this operation, borrow indicators from statistical accounting reports, which are compiled by an organization or enterprise for the statistics committee of the region where it is located.
Find the volume of finished products in natural. It is not difficult to standardize such a calculation process. To do this, add up such quantities as finished products released, the number of their outgoing balances, the number of finished products sold and the number of finished products left at 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 manufactured products the difference calculated above by the total amount of production for the reporting period and the balance of manufactured products.
note
The rationality of drawing up a plan for its sales through the existing distribution network, as well as the correctness of expanding this network, depends on the correctness of calculating the volume of finished products in monetary terms.
Helpful advice
The dynamics of changes in the volume of production are monitored according to the growth/decrease graph of the revenue of an enterprise or organization during the reporting period. This schedule is built on the basis of the data specified in Form No. 2 of the financial statements. Information is taken for two reporting years or a longer period.
Sources:
- Analysis of production volume and product sales
- determine production volume
Volume of sales products– perhaps the main indicator of the efficiency of an enterprise. The sales forecast for the next period depends on it, and on it, in turn, the required production volume. Analysis of this indicator allows you to assess the degree of plan implementation, the dynamics of sales growth (sales) and timely identify weaknesses and reserves for increasing output and sales products.
You will need
- Accounting statements of the enterprise
Instructions
Volume of sales products calculated in natural or value (monetary) terms. All necessary information for analysis can be taken from the accounting or statistical reports of the enterprise.
Products sold in physical terms are how many pieces of parts a workshop smelted, how many meters of curtains a garment factory sewed, or how many square meters of housing it built. The main difficulty in calculating the volume of sales products in physical terms lies in a heterogeneous assortment.
Indeed, if a plant produces only one type products, calculation of the volume of sales products comes down to counting the units sold in each period. It is much more difficult if the enterprise produces a wide variety of products. In this case, the calculation of the volume of sales is used products in conditionally natural terms.
Calculation in conditionally natural terms is used to generalize different types of production products. For example, a bottling plant can produce mineral water, lemonade, iced tea, each type of drink in plastic and tin cans, different volumes, etc. Then a certain conditional indicator is introduced, for example, a 0.5 liter bottle of water. All other drinks are measured in terms of this standard bottle.
Volume of sales products can also be calculated in value (or monetary) terms. Products sold in value terms is the total volume products, shipped to customers and paid in full.
After calculating the volume of sales products it is necessary to compare it with planned indicators, as well as with the volume of production products. This analysis will allow you to competently plan the need for resources and production rates products and predict future sales rates.
Sources:
- natural sales volume
In a computer science course, visual, textual, graphical and other types of information are presented in binary code. This is “machine language” - a sequence of zeros and ones. Information volume allows you to compare the amount of binary information included in different media. As an example, you can consider how the volumes of text and graphics are calculated.
Instructions
To calculate the information volume of the text from which , determine the initial data. You should know the number of pages in the book, the average number of lines of text on each page, and the number of whitespace characters in each line of text. Let the book contain 150 pages, 40 lines per page, 60 characters per line.
Find the number of characters in the book: multiply the data from the first step. 150 pages * 40 lines * 60 characters = 360 thousand characters in the book.
To find the information volume of a graphic, also determine the initial data. Let a 10x10 cm image be obtained using a scanner. You need to know the resolution of the device - for example, 600 dpi - and depth. The last one, also for example, you can take 32 bits.
Calculate the total number of points that make up the image. 2360 * 2360 = 5569600 pieces.
FORESTRY COLLEGE OF Emperor Peter I
N. L. Teplitskaya
"Fundamentals of Economics"
METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT
PRACTICAL LESSONS
for specialty
140448 Technical operation and maintenance of electrical and electromechanical equipment (timber industry)
Practical lesson No. 1
Topic: Production program and production capacity.
Target: Learn to calculate the indicators of the production program, the production capacity of the enterprise, and the utilization rate of production capacity.
Work order:
OPTION Sample
Problem 1
Exercise 1: Determine the volume of commodity (TP), gross (GP) and sold (RP) products according to the data in the table
Initial data:
Solution to problem 1. Determine the volume of commodity (TP), gross (GP) and sold (RP) products using the formulas.
Volume of commercial products
C g - cost of finished products
C to - the cost of finished products for the needs of capital construction and non-industrial economy of your enterprise
С n - cost of semi-finished products of own production and products of auxiliary workshops for external sales
F is the cost of fixed assets of own production introduced during the period.
C y - the cost of services and work of an industrial nature on orders externally or for non-industrial farms and organizations of one’s own enterprise.
Problem 2
Task 1. Determine the production program, production utilization rate using the formula Mpr (production capacity), planned output volume (Qpr). capacity (K.m.);
Task 2. Draw a conclusion on the use of equipment (identify the leading group of equipment and the “bottleneck” based on labor costs).
Initial data: The amount of equipment, its time fund, and the labor intensity of manufacturing operations are given.
353pcs. etc.
2. The leading group is determined by the greatest labor costs (this is 100 hours - group 6, its We set the value of the production program to 320 pcs.
3. calculate the production capacity utilization rate (Ki.m.) using the formula
Conclusion: The leading group (6) of equipment is determined by the highest labor costs (100 hours per product). Utilization factor K im.m.=1, i.e. calculated for conditions when the production volume Q (production program) is set at the level of production capacity Mpr.
The “bottleneck” is group 1 with Ki.m. = 1.04, the rest require the development of measures for a more complete load.
Control questions.
The production program (product production plan) is determined on the basis of sales volume, product range and range, its quality, profit margin, level of profitability and market share of the enterprise.
The production program consists of two sections: a production plan in physical (conditionally natural) terms and a production plan in value terms.
Production capacity is the ability of the means of labor assigned to the enterprise (machines, equipment, installed production areas) to achieve maximum production output per year. It is calculated in the same natural units in which the volume of production is planned. Characterizes the potential of the enterprise. Determined per year based on the capacity of leading workshops and units.
And accounting for manufactured products has always been the focus of attention of managers, accountants, financiers and other specialists who are involved in Commercial products are goods produced by an enterprise that are in warehouses and ready to be shipped to the consumer. It is recorded both in kind and in monetary terms. At the same time, the volume of commercial products also includes semi-finished products, which are also supplied to the market.
If we take a car production plant as an example, then it is obvious to everyone that its products consist of cars. These machines can be of different brands. In turn, each brand has several configuration options. For example, the entire line of models is equipped with a heating device. The buyer, according to his needs, can choose a car equipped with a radio and navigator. In the same way, the interior of a car can be lined with materials of different costs.
From the above examples it is clear that different materials and components are used to produce a car. Of course, the radios are purchased from a third-party supplier. Some radio factory in Russia or abroad is engaged in the production of these complex products. Thus, we can conclude that his commercial products serve as components for a car. It is not difficult to guess that the share and cost of such component elements is significant.
To understand one subtlety in the system of economic indicators, you need to know that when analyzing and calculating the results of an enterprise’s activities for a certain period, indicators such as gross and marketable output are used. For some reason, these indicators seem the same to many students and young economists. Although in essence they have fundamental differences. For managers who are involved, they carry completely different information, which, in turn, serves as the basis for making management decisions.
At the automobile plant, which is taken as an example, a situation can quite realistically arise when the mentioned radio tape recorders are purchased with large products - finished cars - being consistently sold to consumers. At the same time, cars are purchased without these same radios. This can happen for various reasons. One of which is their outdated design. All leading companies offer their cars equipped with optical disc players. And in our example, radio tape recorders from yesterday that play only magnetic tape on cassettes.
And it turns out that components purchased for future use will be a useless load collecting dust in the warehouse. First of all, this fact characterizes the low professional level of logistics specialists. Of course, we should not blame them for the decision to purchase large quantities of these same components. Most likely, the counterparties offered very favorable conditions. And the radios were purchased at a price significantly lower than the market price. Now, having been in the warehouse for a long time, their presence increases the gross output.
It must be said that such an indicator is formed using a simple formula. Gross output is marketable products plus inventories in warehouses. And to this is added the volume of work in progress. When chief specialists analyze the results of an enterprise's activities for a reporting period - this could be a quarter or a year - they necessarily pay attention to the structure of gross output. Inventories of components that are not used in the main production must be kept to a minimum. How this is done is a separate topic.
The volume of production in value terms is determined by the following indicators:
Volume of sales (revolution) is the cost of goods and services produced and sold by an enterprise over a certain period of time, as well as income from financial and other transactions.
Commercial products - this is the cost of finished products obtained as a result of the production activities of the enterprise, work performed and services intended for external sales.
Included in the TPtimber industry enterprises included:
Costs of round timber transported to warehouses and intended for real life
We're standing. finished production and production factories for woodworking workshops. and forest chemistry.
Cost of production of auxiliary workshops intended for outsourcing
We're standing. work performed on orders from outside or for the needs of our own production.
Gross output nature of the entire volume of work performed by the enterprise over a defined period of time (month, quarter, year). Gross output includes both finished and work in progress. VP = Commercial products Change in WIP balances
Clean products – this is the newly created value in the enterprise. Net production = Sales volume – Material costs – Depreciation
21. Production capacity of a forest industry enterprise. Calculation of the average annual capacity of the enterprise
Production capacity (PM) – the ability of an enterprise to produce the maximum number of products over a defined period of time with efficient operation of equipment in terms of time and power, and advanced organization of production and labor.
PM l/z p/p is determined by the capacity of logging stations. In order to identify and eliminate bottlenecks, they determine PM by production phases.
At each phase of l/z production, PM is calculated using the formula:
PM = Shiftable quantity of equipment * Wed list number of equipment * Mode number of days in a year * Shift coefficient of equipment * Kn. * Coefficient taking into account downtime of equipment in reserve * Coefficient taking into account the use of equipment on main jobs.
For l/z p/p when calculating the PM, determining the phenomenon capacity of logging roads . If a settlement has several logging roads adjacent to the final dispatch point, then the PM is determined for each road and then their Vs are summed up.
2. PM establishes the maximum possible potential for the use of objects of labor, labor and labor force.
3. The PM is established during the transport phase, because The volume of exported dr-n is the main indicator of the production program of l/s p/p in physical terms and the volume of marketable l/s products in value terms.
4. A PM has been installed for the removal of dr. coordinated with logging and non-forestry phases of l/z production.
The main ways to improve the use of PM l/z on p/p phenomena:
– Creation of a stable base for the development of l/s based on continuous, non-exhaustive and rational use of natural resources
– Intensification of forest management and timely restoration of productive forests on the basis of long-term lease of forest areas.
– Introduction of machine harvesting in accordance with silvicultural requirements
– Involvement in exploitation of soft-leaved soil
– Introduction of cut-to-length technology for harvesting materials based on newly created domestic technology
– Increased processing of soft-leaved and low-quality fertilizers
– Reducing the seasonality of roads due to the expansion of construction of year-round roads
– Application of progressive forms of occupational safety and advanced training of workers.
- Volume of commercial products
- Volume of commercial products for three groups of products
- Commodity products in the base and planning year
- Commercial products and outsourced work
- Determine commodity, gross output and material costs
- Determine the volume of gross and commercial output
Task 1. Volume of marketable products
Determine the volume of commercial output of the enterprise for the year, if it is known that the enterprise produces two types of products A and B.
This year the company produced products A - 300 pieces. and products B - 150 pcs. The price of product A is 2000 UAH, the price of product B is 1800 UAH.
Solution
Let's find the volume of production of goods A and B using the formula:
V is the volume of production.
P – product price.
Q – number of units of production.
VA=300*2000=600,000 UAH.
VB=150*1800=270,000 UAH.
To find the volume of production of commercial products, you need to add the volume of production of goods A and B
Vtotal=600,000+270,000=870,000 UAH.
Answer: the volume of commercial output is 870,000 UAH.
Task 2. Volume of marketable products for three groups of products
Determine the volume of marketable products using the following data:
Solution
Let's find the volume of commercial products using the formula:
Vtotal=VA+VB+VB
P – product price
Q – number of pieces
V – production volume
Vtotal= 150*5000+200*7000+100*8000=750,000+1,400,000+800,000=2,950,000 UAH.
Answer: the volume of commercial output is UAH 2,950,000.
Task 3. Marketable products in the base and planning year
Determine the volume of marketable products in the base and plan years using the following data:
Solution
Vtotal=VA+VB+VB
P – product price
Q – number of pieces
V – production volume
V b=200*6000+230*7000+380*9000=1,200,000+1,610,000+3,420,000=
6,230,000 UAH.
V pl=210*6000+230*7000+370*9000=1,260,000+1,610,000+3,330,000=
6,200,000 UAH.
Answer: commodity volume in the base year is equal to 6,230,000 UAH, commodity volume in the planning year is equal to 6,200,000 UAH.
Task 4. Commercial products and outsourced work
The company produces three types of products: A, B, C. Determine the volume of marketable products in the base and plan years, if the indicators of output volumes in physical terms and the price of each type of product are known.
Analyze the dynamics of the volume of commercial output by product and in the enterprise as a whole.
Initial data:
Base year | Planned year | ||||
Issue pcs. |
Product unit price UAH. |
Issue pcs. |
Product unit price UAH. | Cost of outsourced work | |
7 800 | |||||
Solution
Let's find the volume of marketable products in the base and plan years using the formula:
Vtot b=VA+VB+VB
Vtotal area = VA + VB + VB + Cost of work on the side
P – product price
Q – number of pieces
V – production volume
V total b=250*3000+340*5800+190*4000=750,000+1,972,000+760,000=
3,482,000 UAH.
265*3000+360*5800+180*4000+7800=795 000+2 088 000+720 000+7800=
3,610,800 UAH.
∆v=3,610,800- 3,482,000=128,800 UAH.
Answer: the volume of commercial products in the base year is equal to 3,482,000 UAH, the volume of commercial products in the planning year is equal to 3,610,800 UAH. The volume of commercial products in the planning year increased by UAH 128,800.
Task 5. Determine marketable, gross output and material costs
The company produced main products worth 325.6 thousand UAH. The cost of industrial work carried out externally amounted to 41.15 thousand UAH. Semi-finished products of our own production were produced in the amount of 23.7 thousand UAH, of which 80% were used in our production. The size of work in progress increased at the end of the year by UAH 5 thousand. Material costs account for 40% of the cost of marketable products. Determine commodity, gross output and material costs.
Solution.
We will find commercial products at the enterprise.
Commodity products are products manufactured for sale. Commodity products include main products, industrial work performed externally, and the cost of semi-finished products externally produced.
Let's substitute the values into the formula.
It should be noted that commercial products include the cost of semi-finished products of our own production, manufactured externally. Since in our task at the enterprise 80% of semi-finished products are used for its production, we need to find 20% of their cost.
Pf=23.7*0.2=4.74 thousand UAH.
TP= 325.6+41.15+23.7*0.2=325.6+41.15+4.74=371.49 thousand UAH.
Let's find the gross output of the enterprise. Gross output includes the value of marketable products and changes in the value of work in progress.
VP = TP + NZPk - NZPn
Let's substitute the values into the formula.
VP=371.49+5=376.49 thousand UAH.
Let's find material costs. Material costs account for 40% of the cost of marketable products. Accordingly, material costs are equal:
MZ=371.49*0.4=148.596 thousand UAH.
Answer:
TP=371.49 thousand UAH.
VP=76.49 thousand UAH.
MZ=148.596 thousand UAH.
Task 6. Determine the volume of gross and marketable output
Based on the data given in the table below, determine the volume of gross and marketable products at wholesale prices.
Finished products, including product A: | ||
Wholesale price including VAT, UAH. | ||
Issue, pcs. | ||
Product B | ||
Wholesale price including VAT, UAH. | ||
Issue, pcs. | ||
Product B | ||
Wholesale price including VAT, UAH. | ||
Issue, pcs. | ||
Semi-finished products of own production, intended for sale, thousand UAH. | ||
Industrial services, thousand UAH. | ||
Remains of work in progress, thousand UAH. | ||
For the beginning of the year | ||
At the end of the year |
Solution.
First, let's find the cost of the main products at the enterprise. To do this we use the formula:
OP=V*P
Let's substitute the values into the formula.
OP=150*32000+180*21500+200*5100=4,800,000+3,870,000+1,020,000=9,690,000 UAH.
Please note that in the conditions we are given the wholesale price of the goods including VAT. Accordingly, we need to find the cost of the main products without VAT. In Ukraine, VAT is 20%.
Let's find the cost of the main products without VAT.
OP=9890*0.8=7912 thousand UAH.
Now let's find the cost of commercial products. Let's use the formula:
TP=Main products + industrial work, outsourced + cost of semi-finished products of own production, outsourced