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%
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