Предприятие производит продукцию по цене 250 руб. за единицу. Удельные переменные расходы составляют 190 руб. Общая величина постоянных расходов 600 тыс. руб. В результате роста арендной платы общие постоянные расходы увеличились на 10%. Определите, как изменится критический объема производства и реализации в натуральном выражении.
Критический объем1=600 тыс. руб./(250 руб.-190 руб.)=10 тыс. шт.
Критический объем2=600 тыс. руб.*1,1/(250 руб.-190 руб.)=11 тыс. шт.
КО2-КО1=11 тыс. шт.-10 тыс. шт.=1000 шт.
Ответ: увеличится на 1 000 штук
В структуре себестоимости на долю постоянных расходов приходится 20%, что составляет 200 тыс. руб. Объем выпуска 200 изделий по цене 6000 руб. Определите критический объем выпуска и реализации продукции.
Удельные переменные расходы=200 тыс. руб./0,2*0,8/200 изд.= 4 тыс. руб.
Критический объем=200 тыс. руб./(6 тыс. руб.- 4 тыс. руб.)=100 изд.
Ответ: 100 изд.
Выручка с учетом косвенных налогов составляет 2079 тыс. руб., в том числе НДС - 10% и акциз 258 тыс. руб. Определите выручку без учета косвенных налогов.
Выручка без НДС=2079 тыс. руб./1,1=1890 тыс. руб.
Выручка без А=1890 тыс. руб.-258 тыс. руб.=1632 тыс. руб.
Ответ: 1632 тыс. руб.
В отчетном периоде объем основной продукции составил 550 тыс. руб., услуги на сторону – 200 тыс. руб. Стоимость остатков нереализованной продукции составила 20 тыс. руб. и 18 тыс. руб. на начало и конец периода соответственно. Определите стоимость реализованной продукции.
Стоимость реализованной продукции=550 тыс. руб.+200 тыс. руб.+20 тыс. руб.-18 тыс. руб.=752 тыс. руб.
Ответ: 752 тыс. руб.
В отчетном периоде стоимость основной продукции составила 2200 тыс. руб., прочей продукции на сторону - 100 тыс. руб. Стоимость незавершенного производства на начало периода - 35 тыс. руб., на конец периода - 48 тыс. руб. Определите стоимость валовой продукции.
Валовая продукция=2200 тыс.руб.+100 тыс.руб.-35 тыс.руб.+48 тыс. руб.=2313 тыс. руб.
Ответ: 2313 тыс. руб.
Выручка без учета косвенных налогов составляет 1780 тыс. руб., себестоимость проданных товаров 1030 тыс. руб., коммерческие и управленческие расходы 320 тыс. руб. Определите рентабельность продукции по прибыли от продаж.
Прибыль от продаж=1780 тыс.руб.-1030 тыс.руб.-320 тыс. руб.=430 тыс. руб.
Рентабельность=430 тыс. руб./(1030 тыс. руб.+320 тыс. руб.)=31,85%
The Financial Numbers Game: Detecting Creative Accounting Practices Praise for The Financial Numbers Game "So much for the notion ?those who can, do?those who can?t, teach.? Mulford and Comiskey function successfully both as college professors and real-world financial mercenaries. These guys know their balance sheets. The Financial Numbers Game should serve as a survival manual for both serious individual investors and industry pros who study and act upon the interpretation of financial statements. This unique blend of battle-earned scholarship and quality writing is a must-read/must-have reference for serious financial statement analysis." ??Bob Acker, Editor/Publisher, The Acker Letter "Wall Street?s unforgiving attention to quarterly earnings presents ever increasing pressure on CFOs to manage earnings and expectations. The Financial Numbers Game provides a clear explanation of the ways in which management can stretch, bend, and break accounting rules to reach the desired bottom line. This arms...
Business Contracts Kit for Dummies (With CD-ROM) If you think that hard work and good decision-making are the only keys to running a successful business, think again. Although these issues are critical in any business endeavor, in reality it is the paperwork that is key to creating and maintaining yourbusiness. That’s right, paperwork! From employee contracts to real estate leases, these and other legal documents are incredibly important, but can be difficult to decipher. If you’re a business owner who is not a legal expert, Business Contracts Kit For Dummies will provide you with advice, forms, and contracts that will allow you to clearly spell out your business intentions to employees, vendors, and customers. Even if you’ve been in business for a while or are alegal expert, you can still benefit from this book by using the nearly 200 sample contracts and documents contained on the companion CD-ROM. Using jargon-free language, this easy-to-use guide will introduce you to the basics of...
Trading in the Zone : Maximizing Performance with Focus and Discipline PRAISE FOR Trading in the Zone "Ari Kiev takes us inside the most successful trading firms of our time and shows us how those firms seek to improve performance through disciplined self analysis and structured goal management. His application of psychiatric tools to the short-term trading aspects of behavioral finance can give readers a competitive edge."?Charles A. Leeds Jr., CFA, Managing Member, Hermit Capital Management, LLC "Kiev uses the powerful combination of his professional training as well as a unique vantage point inside the ropes at a market-moving, high-rolling hedge fund to deliver a fascinating analysis of a trader?s psyche. Although trading is widely acknowledged as an art, one that requires incredible innate intuition and feel for the markets, Kiev prescribes ?getting into the zone?? a psychological state that one can create ? for those aiming to achieve a higher level of performance. His anecdotes, case studies, interviews...
Futures: Fundamental Analysis The must-have book for all futures traders In Fundamental Analysis, the legendary Jack D. Schwager has produced the most comprehensive, in-depth book ever written on the use of fundamental analysis for futures trading. In what is destined to becomethe bible of the futures industry, Schwager has poured out insights gathered during his long career as a trader, researcher, bestselling writer, and highly regarded authority in the field. This book is packed with invaluable information you'll use every trading day. "Futures guru Jack Schwager has created the definitive source on using fundamental analysis for price forecasting that no trader can afford to be without." —Tom Baldwin Chairman, Baldwin Group "This book won't make you a great commodities trader instantly, but it will teach you what you must know to start." —Jim Rogers Author, Investment Biker "Jack Schwager always provides clear and compelling material on the often opaque subject of futures...
Financial Derivatives, 3rd Edition "Kolb and Overdahl have produced a clear and well-written introduction to derivatives that should serve as a useful foundational text. Their mixture of mechanics, pricing, and risk management is as well-balanced as their blend of theory and practical applications." ?Christopher L. Culp, PhD, Adjunct Associate Professor of Finance at The University of Chicago?s Graduate School of Business and Managing Director at CP Risk Management LLC "The third edition of Kolb and Overdahl presents a nice blend of theory and application of financial derivatives. The concise anthology introduces institutional background and valuation issues and then shows how each instrument can be used to manage risk. This book is sure to be of interest to risk managers as well as business students about to embark on their finance careers." ?Steve Swidler, J. Stanley Mackin Professor of Finance, Auburn University "Financial Derivatives is an excellent, accessible introduction...
Damn Right: Behind the Scenes with Berkshire Hathaway Billionaire Charlie Munger Praise For Damn Right! From the author of the bestselling WARREN BUFFETT SPEAKS "Charlie Munger, whose reputation is deep and wide, based on an extraordinary record of brilliantly successful business strategies, sees things that others don?t. There is a method to his mastery and, through this book, we get a chance to learn about this rare individual." ??MICHAEL EISNER, Chairman and CEO, The Walt Disney Company "Janet Lowe uncovers the iconoclastic genius and subtle charm behind Charlie Munger?s curmudgeonly facade in this richly woven portrait of our era?s heir to Ben Franklin. With a biographer?s detachment, an historian?s thoroughness, and a financial writer?s common sense, Lowe producesa riveting account of the family, personal, and business life of this idiosyncratically complex and endlessly fascinating figure." ??LAWRENCE A. CUNNINGHAM, Cardozo Law School Author of The Essays of Warren...
Principles of Project Finance This introduction for practitioners offers a balanced view of project financing, integrating legal, contractual, scheduling, and other areas that participate in large multiparty projects, large single-asset purchases, and broad-based financing programs for fleets of assets. It mixes theories and case studies but avoids becoming too oriented toward applications in any one particular industry. It focuses on the concepts and techniques required by project finance people without being overly academic or beset by case studies. The author, who has a legal background, recognizes that some legal information is necessary, but he doesn't attempt to write a law book. Project Finance refers to the techniques of financing projects which are dependent oncash flows for repayment, as defined by the contractual relationships within each project. By their very nature, these types of projects rely on a large number of integrated contractual arrangements for successful completion and...
Financial Optimization The use of mathematical models in financial management is today common business practice. The state of the art is constantly being advanced by academia and refined by industry. This book achieves two objectives. First, it brings together the (apparently)diverse fields of finance and management science/operations research. It presents a variety of techniques used in complex problems for financial management: optimization, simulation, stochastic programming and supercomputing. Second, it links current industrial practices with academic research to a degree unparalleled by any previous publication in the field.