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 Davis Dynasty: 50 Years of Successful Investing on Wall Street Praise for The Davis Dynasty "Equally relevant to the uninitiated and to those of us who have many years? experience with the Davis dynasty, Rothchild?s book takes a close look at the family?s remarkable success and endurance. I knowthat many will find it interesting to learn how, even today, Davis endeavors remain focused on the long view, guided by the strong investment philosophy and business principles that Shelby himself lived by in one of the most important periods in commercial history."?M. R. Greenberg, Chairman and CEO, American International Group, Inc. "This is really two books in one. It is the story of a rarity in the investment business: a family whose money management skills have evolved and been passed on from the patriarch to two succeeding generations. It is also a how-to book on commonsense investing. As the dot-com phase passes into history, this book provides some useful lessons on how fortunes are built and then used for...
Rebel with a Cause : The Entrepreneur Who Created the University of Phoenix and the For-Profit Revolution in Higher Education
I'd Like the World to Buy a Coke : The Life and Leadership of Roberto Goizueta Robert Goizueta created more stockholder wealth than anyone in history. Here's how he did it... The late Roberto Goizueta helped catapult the successful but stagnant Coca-Cola into the world's most powerful brand and one of the greatest generators of stockholder wealth in history. At the time of his death, he was hailed in papers around the world as one of the most innovative and successful CEO's of our time. Yet little is known of this corporate maverick. This is his story.
Chrysler: The Life and Times of an Automotive Genius (Automotive History and Personalities) Here is a richly detailed account of one of the most important men in American automotive history, based on full access to both Chrysler Corporation and Chrysler family historical records. Chrysler emerges as a man who loved machines, an accomplished mechanic who also had highly developed managerial skills derived from half a lifetime on the railroads, a man whose success came from his deep understanding of engineering and his total commitment to the quality of his vehicles. Vincent Curcio traces Chrysler's rise from a locomotive wiper in a Kansas roundhouse to the head of the Buick Division of General Motors, to his rescue of the Maxwell-Chalmers car company, which led to the successful development of the 1924 Chrysler--the world's first modern car--and the formation of Chrysler Corporation in 1925. Chrysler was quite different from the other auto giants--a colorful and expansive man, deeply involved in the design of his cars, a maverick in establishing his headquarters in New...
Friends in High Places : The Rise and Fall of Clark Clifford For more than forty years, Clark Clifford was Washington's consummate Democratic power broker - attorney and adviser to the nation's most influential leaders. His 1991 memoir, Counsel to the President, looked back on a remarkable career of public service. But the very year his autobiography was published, the Clifford legend began to crumble. Caught up in the scandal that destroyed the Bank of Credit and Commerce International, the eighty-five-year-old Clifford was arrested on charges relating to his lawfirm's involvement with the outlaw bank. Though his case never went to trial, and his protege, Robert Altman, was found not guilty, Clifford's reputation was in ruins. How could such a man come to such an end? What happened? And why? In Friends in High Places, a noted investigative reporter and a chief investigator in the Senate inquiry on BCCI provide the answers. Drawing on original documents, more than a hundred interviews with Clifford's friends and adversaries, and fifty hours of...
The Whitney Women and the Museum They Made At a time when American millionaires and institutions invested only in European art, Gertrude Vanderbilt Whitney took the risk of collecting and showing the paintings of American contemporary artists. In 1931, the institution called The Whitney Museum ofAmerican Art was officially born. After Gertrude's death in 1943, her daughter Flora took the helm, which she in turn passed on to her daughter, Flora Biddle, who here chronicles the life and times of three generations of Whitney women. Today, the museum is thriving as one of the most prestigious homes for American art.
My Experiences in War and Business To describe Earl Hawkins as a self-made millionaire is about as incomplete a formulation as describing a Stradivarius as a wooden box with strings. His autobiography is an American story. It is about a poor, half-blind, young boy from the back woods of West Virginia, overcoming all adversity through simple, quiet, and honest determination and making himself wealthy, to be sure, but above all, a man. It is about his experiences in a war that shaped the world in which we now live: how he joined a most unlikely outfit of the National Guard; how he fooled the medical examiner to get into the Army: how he fought for several years in the Pacific--winning the Silver Star, Bronze Star and Purple Heart. It is about a man building his own American dream, piece by piece, with honesty and integrity. It is about the habits and virtues of successful people--described in an intelligent, witty and engaging way. Foreward by Dan Quayle
Legacy : A Biography of Moses and Walter Annenberg Few biographers convey their subjects' business abilities and personalities with equal acuity, but Washington-based journalist Christopher Ogden has done just that in this accomplished portrait of Moses Annenberg (1877-1942) and his son, Walter. Depicting Prussian-born Moe's rise in American publishing, Ogden captures the innovative circulation gimmicks and bare-knuckled competitive tactics that fueled the success of newspapers like the The Inquirer in Philadelphia and the Daily Racing Form (the Annenbergs' cash cow). He also unsparingly but sympathetically depicts Moe's terrible temper and willed blindness to the shadiness of some of his business practices and associates, which led to a two-year jail stint for tax evasion before he came home to die. Spoiled only son Walter, born in 1908, didn't really grow up until his father's conviction shocked him into finally focusing on the family assets, which he further enhanced by creating such pioneering niche publications as ...