How to calculate the volume of products sold formula. Definition and formula for calculating sales volume - assessing the company’s performance

To assess production efficiency and adjust it further development it is necessary to determine how many products are sold (sold). This value helps to forecast sales for the future period and calculate the quantity of products that should be produced. An entrepreneur, wondering how to calculate the volume of products sold, tries to solve the following problems: find weak sides in production, identify reserves that allow increasing production output and expanding its sales.

The volume of any type of product sold is calculated over a certain time period. Its value is determined in physical terms or as the amount received from the sale of funds. The easiest way to determine the volume is for homogeneous products. If the production of several types of goods is planned, then find the volume of each type for the selected period, and then add the result.

Types of calculation

In kind. This volume includes the number of units of product shipped to the buyer during the period under review and paid for by him. Can be determined in pieces, tons, packages.
IN monetary equivalent. When determining, the selling price of the goods (including VAT) is taken into account. This volume is measured in dollars, rubles and other monetary units.

Guide to action

For calculations, information from the enterprise’s reporting is used: accounting or statistical. When calculating volume in physical terms, the total quantity of manufactured products will be required. Sold products include only those goods that were paid for by the buyer and shipped to him.

If the company produces different types goods, then for calculation the products are converted into conditionally natural expression. For example, if an enterprise specializes in the production of carbonated drinks and offers the consumer products in different packaging (glass or tin cans of different sizes), then a conventional unit of 0.5 liters is introduced. All manufactured products are recalculated in conventional units.

To calculate the volume of products sold to the consumer in monetary terms, the amount of money that the buyer paid for the shipped goods is taken into account. To do this, you will need to multiply the quantity of goods sold by its cost.

It must be remembered that only those products are classified as sold, the proceeds from the sale of which were received by the cash desk or the account of the enterprise. If the goods have been shipped, but the buyer has not yet paid for it, then it is not taken into account in the calculation.

Knowing the quantity of products sold to customers allows us to analyze the efficiency of production. To do this, it is compared with the planned indicator. The result of the analysis will help to correctly calculate the need for resources, forecast production and sales rates.

Question: How to calculate the volume of products sold for the year?
Answer: To do this, you will need to subtract the balances at the end of the year from the value of the balances at the beginning of the year in question. You can also accurately calculate for any period.

Question: What are comparable prices and how will the calculation change in this case?
Answer: Comparable prices are used to compare the price of a product on a specific date. The volume of production at such prices is found by multiplying its quantity by the price in the period under consideration.

Question: Is it necessary to take into account the products that are used within the enterprise when making calculations?
Answer: No, these products are not included in the calculation if their further processing and transfer between workshops is envisaged.

The result of the activities of any manufacturing enterprise is finished goods intended for sale to the final consumer. The totality of goods sold by a manufacturer is called “sold products.” This concept implies the number of not only manufactured, but also sold goods. The result of sales is the proceeds from sales received to the company’s bank account.

Types of products

The production of the final product goes through several stages - from the stage of processing raw materials to storing the final product. Conventionally, the production process is divided into three stages, through which an assortment unit must go through before becoming finished product.

includes the initial stages of manufacturing the final product, starting from the purchase of raw materials and the ordering stage finished products(semi-finished product).
Semi-finished products are products for which the technological production cycle is currently not completed. Further processing will be carried out in-house or outsourced to third party suppliers. Sometimes semi-finished products may be sold to the end consumer - in this case, the buyer should be aware of the shortcomings of such a product.

Finished products - an assortment of products that have passed all stages production cycle. The products received must comply technical specifications and current government standards, must be accepted by the quality control department and intended for sale to the final consumer.

Finished and sold products: similarities and differences

The company's products sold consist of the finished product range that was shipped to the buyer and for which money has already been received. The similarity between these two types is that all operations are carried out with products that have gone through a full cycle of technological processing. The difference is that sold products are goods for which money has already been received, and finished products are those that were sold during the reporting period along with the balances in the warehouse that are still waiting for their buyer. If it is not sold, then the costs of its production will become costs for the enterprise as a whole.

Formula for calculating products sold

The volume of products sold is calculated using a formula that takes into account warehouses. This value should be tied to a specific time interval. The calculation formula is as follows:

RealPr = He + ProductPr - Ok,

where He, Ok - the remains of unsold products stored in warehouses at the beginning and end of the time interval.

Formation of the price of sold products

The selling price of finished products must correspond to the following parameters:

competitiveness;
profitability;
attractiveness for buyers.

These three factors underlie sales effectiveness. Let's look at each indicator in more detail.

Competitiveness

The production cost of each product unit must be within the price range provided by the main competitors. To do this, marketers determine a price positioning strategy in which the company's products fit into the realities of the market. To do this, they monitor competitors’ prices and form a retail price range within which the final price of the products sold should fit.

IMPORTANT! Price positioning depends on many individual factors: reputation trademark, buyer activity, intensity of promotion of competitive products.

Profitability

The cost parameter can be determined in two ways: by calculating the total cost of production of one unit of goods or by finding the final quotient of dividing the company’s total costs for producing a certain amount of products, which affect its volume and cost. When determining the final price, the products sold take into account two factors:

cost of production of a unit of goods or a standard batch;
which the enterprise bears in order to sell its products.

Cost calculation method

Manufacturing enterprises often cannot determine the cost per unit of finished products, but operate with statistics on a larger scale. The administration of the company knows how much money was spent on the production of batches of goods and how many units of finished products are in one such batch.

Using a similar method, you can calculate the cost of goods in a warehouse. To the amount of purchasing a product from the manufacturer, you should add the total costs of the enterprise for storing, accounting for the product and delivering it to the end consumer (or to the retail network). Calculating profitability gives a minimum price below which the cost of a product cannot be lowered - its production will become unprofitable (unprofitable).

Attractiveness for buyers

The third stage is to assess the attractiveness of the product from the point of view of buyers. To do this, various surveys are conducted to assess the willingness of buyers to pay a certain price for a product.

Important! Each buyer expresses his Subjective opinion, taking into account the characteristics of this product, but in general such surveys provide an objective assessment of customer expectations.

Sold products are the response of each buyer to the choice of a product, brand or manufacturer.

Range of possibilities

As you can see, the price of products sold must lie within the narrow range of possibilities that profitability, competitors and buyers provide it with. Without observing this principle, it is impossible to predict sales growth and increase the rate of production of finished products - it is quite possible that, due to unattractiveness or high cost, finished products will gather dust in a warehouse, and then be disposed of or sold for next to nothing.

Results

For any manufacturing enterprise, sold products are a factor that directly shapes the profitability of the entity economic activity. Without a developed sales structure, the production process quickly stops and the company becomes insolvent. If missing governmental support, the company becomes bankrupt, people lose their jobs, and the owners of the company face the sad fate of bankruptcy.

To avoid a sad scenario, you should thoroughly study the market opportunities and take into account the prospects of the product being produced. Even an expensive product can find its buyer if it is desired by the majority of buyers.

Product production plan in physical terms contains indicators of production of a certain range of products, assortment and quality of products in physical units.

Product production plan in value terms contains the following indicators: volume of commodity, gross and sold products.

Gross output (GP) characterizes the total volume industrial production regardless of the degree of product readiness. Calculated in comparable (constant) prices. Serves to determine the growth rate of production volume, labor productivity indicators, capital productivity, etc.

- the cost of all production finished products;

– semi-finished products sold externally (both from our own raw materials and from raw materials and materials of customers);

– the cost of industrial work performed on orders from outside;

– the cost of increase (loss) of work in progress balances.

VP = TP + (Nk – Nn) + (Ik – In), thousand rubles . (2.1)

where TP is the volume of commercial products, thousand rubles; Нн, Нк – value of work in progress at the beginning and end of the period, respectively, thousand rubles . ; In, Ik – the cost of special tools, semi-finished products, self-made devices at the beginning and end of the period, respectively, thousand rubles.

The gross output of an enterprise can be calculated using the factory method, as the difference between gross turnover (GT) and intra-factory turnover (IFT).

Gross turnoverenterprises ( IN) is defined as the sum of the cost of gross output produced by all workshops of a given enterprise, regardless of whether these products will be used within the enterprise or sold externally.

VO = VPts1 + VPts2 + … + VPts i, thousand rub. (2.2)

Thus, gross turnover is greater than gross output, since it includes a repeated count - intra-factory turnover, i.e. the cost of products from individual workshops intended for subsequent processing within a given enterprise.

Commercial products (TP) is the cost of the finished product resulting from production activities, completed works intended for sale to third parties (consumers), services provided.

The volume of marketable products is determined by the formula:

TP = Tg + Tk + Tv + F + R + U, thousand rubles, (2.3)

where Tg - cost of finished products (services, works) intended for external sales, thousand rubles . ; Tk- cost of finished products for the needs of capital construction and non-industrial economy of your enterprise, thousand rubles . ; TV- cost of semi-finished products of its production and products of auxiliary and subsidiary farms intended for external sales, thousand rubles . ; F- cost of fixed assets of own production, thousand rubles .; R- cost of industrial work, thousand rubles; U- cost of services provided by third parties, thousand rubles.

The volume of marketable products is calculated at current prices.

In the chemical and food industries, due to the short duration of the production cycle, the change in work in progress balances is insignificant or equal to zero, so often VP = TP.

Volume of products sold (RP)is determined on the basis of the indicator of marketable products in current prices and changes in the balances of unsold products at the beginning and end of the planning period.

The volume of products sold is one of the main indicators by which the results of the production and economic activities of an enterprise are assessed.

The volume of products sold is determined by the following formula:

RP = TP + (He – Ok), thousand rubles, (2.4)

Where is He, Ok - cost of balances of unsold products at the beginning and end of the period, respectively, thousand rubles .

Sold products also include the balances of products shipped but not paid for, for which the payment deadline has not yet arrived or which will be in the custody of consumers.

Clean products (Emergency) characterizes the value newly created at the enterprise. It does not include the enterprise's costs for the purchase of raw materials, materials, fuel, and energy.

PE = VP – MH, thousand rubles, (2.5)

where MZ - amount of material costs included in the cost of production, thousand rubles.

Example:

Determine the volume of gross, marketable and sold products using the following data: the cost of finished products for external sales – 59.5 thousand rubles; cost of external services provided – 10.5 thousand rubles; cost of work in progress: at beginning of the year 15.9 thousand rubles, at the end of the year – 4.4 thousand rubles; cost (remains) of finished products in the warehouse: at the beginning of the year - 13.0 thousand rubles, at the end of the year - 20.7 thousand rubles.

Solution:

1) determine the volume of commercial products:

TP = 59.5 + 10.5 = 70 thousand rubles . ;

2) determine the volume of gross output:

VP = 70 + (4.4 – 15.9) = 58.5 thousand rubles;

3) determine the volume of products sold:

RP = 70 + (13 – 20.7) = 62.3 thousand rubles.

2.1. Determine the volume of gross, marketable and sold products based on the following initial data: products produced for sale in the amount of 50 thousand rubles, services provided externally in the amount of 1.5 thousand rubles, semi-finished products produced for sale externally in the amount of 0.9 thousand rubles, produced semi-finished products for own needs in the amount of 20.2 thousand rubles, the balance of tools of own production for own needs amounted to: at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand. rub.

2.2. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 500 units, products B - 800 units. The price of product A is 2.5 thousand rubles, the price of product B is 3.2 thousand rubles. The cost of non-industrial services provided to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year was 65 thousand rubles, at the end of the year – 45 thousand rubles. The balance of finished products in warehouses at the beginning of the period is 75 thousand rubles, at the end of the period – 125 thousand rubles.

2.3. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 200 units, products B - 300 units. The price of product A is 1900 rubles, the price of product B is 2680 rubles. The cost of non-industrial services provided to third parties is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, at the end of the year – 53,000 rubles. Along with the main products, containers were produced in the amount of 12,000 rubles, including for external distribution in the amount of 8,000 rubles.

2.4. The enterprise produced products worth 325.6 thousand rubles, carried out industrial work worth 41.15 thousand rubles, produced semi-finished products worth 23.7 thousand rubles, including 80% for its own production. The amount of work in progress increased by 5 thousand rubles. All manufactured products have been sold. Material costs account for 40% of the cost of marketable products. Determine the size of commodity, gross, sold and net products.

2.5. Determine the volume of gross, marketable and sold products using the following initial data (table).

Indicators	Amount, thousand rubles
Products released for external sales
Other products for external sales
Cost of outsourced work
Cost of semi-finished products for external sales
Cost of PF of own production
Cost of customer materials received for industrial processing
Cost of semi-finished products of own production, special tools for own needs - for the beginning of the year – at the end of the year
Cost of work in progress - for the beginning of the year – at the end of the year
Remains of finished products in warehouses - for the beginning of the year – at the end of the year

2.6. The enterprise, on the basis of concluded contracts for the supply of products, based on the available production capacity, plans the following volume of production of marketable products: ammophos- 600 thousand tons per year, double superphosphate - 160 thousand tons per year, sulfuric acid– 20 thousand tons per year, extraction phosphoric acid – 10 thousand tons per year. The balance of finished products at the beginning of the year was 15 million rubles, at the end of the year – 5 million rubles. The steam power shop must supply 3000 Gcal of heat energy to the shops of its enterprise and 2500 Gcal to the outside. RMC plans the volume of repair work for its enterprise in the amount of 30 million rubles.

Consumption coefficients for raw materials and materials: sulfuric acid - 2.48 tons per ton of phosphoric acid; extraction phosphoric acid- 1.02 tons per ton of double superphosphate and 0.503 tons per ton of ammophos. Planned prices for products are determined in the following amounts: ammophos - 14,000 rubles/t; double superphosphate – 11,500 rub./t; sulfuric acid – 4600 rub./t; phosphoric acid – 15,000 rub./t.; heat energy – 200 rub./Gcal. Determine intra-plant turnover, gross turnover, and calculate the production program of the enterprise.

2.2. Enterprise production capacity planning

Production capacity of the enterprise - this is the maximum possible output of products (performance of work, provision of services), with full use of production equipment and production space, the use of advanced technologies, effective organization labor and production, provision High Quality products.

Production capacity is the limit to the growth of production volume, therefore it is used for the feasibility study of the production plan for products (works, services).

It is determined by the leading workshops, departments, equipment of the main production of the enterprise, in which the main technological processes and operations.

For continuous production:

Mnepr = n·At ·Tef, units/year (2.6)

For periodic production:

Units /year, (2.7)

Where n– number of similar equipment; At one o'clock - hourly productivity (certificate, planned), units/h; Tef–effective operating time of equipment, h; Tc – duration of the production cycle, h; 1 – coefficient of content of the main substance in the raw material; TO 2 – coefficient of output of finished products from raw materials.

When determining the effective operating time of equipment, the type of production should be taken into account.

For continuous production, the annual effective time fund is determined as follows:

Tnepr ef = Tk – Tppr – Tto, h, (2.8)

where Tk is the calendar time fund, h; Tppr – equipment downtime according to the scheduled periodic repair schedule, h; Tto – time of technological shutdowns of equipment, hours.

For periodic production, Teff is equal to the difference between the operating time and equipment downtime during major repairs, which is carried out on weekdays, determined by the formula:

Font-size:14.0pt;line-height:150%">where TV, Tpr– weekends and holidays, h;tcm – duration of the work shift, h; Tsp– pre-weekend and pre-holiday days, h;
tjoint venture - duration of the shift on pre-holiday and pre-weekend days, hours;
WITH– number of work shifts per day; Tkr – equipment downtime for major repairs, h.

Distinguish the following types production capacity.

Input/output PM is the capacity at the beginning/end of the corresponding planning period. The latter is calculated as algebraic sum input power, new power added during a given period of time and power removed during the same period of time.

Average annual production capacity - this is the capacity that an enterprise has on average per year, taking into account the commissioning and disposal of capacities. It is the basis for developing a production program and is determined by the formula:

(2.10)

Where Mvx – input power (i.e. power at the beginning of the plan year);
Mvv– newly introduced capacity in the planned year; Mvyb– retired capacity during the plan year;m 1 – number full months use of production capacity until the end of the year;m 2 – the number of full months until the end of the plan year after the disposal of capacity.

To determine the reserves for the use of production capacity at the enterprise, it is used capacity utilization factor. It is determined by the ratio of the volume of production according to plan or actual to the average annual production capacity.

, (2.11)

where VPplan is the planned volume of production, thousand rubles;
MSg – average annual production capacity of the enterprise, thousand rubles.

If VPplan ≤ Мср, then the production program of the enterprise is provided with production capacity for the planned year.

Example:

In the workshop for the production of fuel gas from semi-coke it is installed
36 gas generators. Production is continuous. The productivity of one gas generator (planned) is 2t/h. The planned output of fuel gas from a ton of semi-coke is 300 m3. Downtime of 1 device PPR schedule: in current repairs 24 hours, in major repairs - 360 hours. The duration of the overhaul run between two current repairs is 720 hours, between two major repairs 8640 hours. The plan provides for the work of all
36 gas generators. According to reporting data, in the past year it worked
32 devices, the actual productivity was 1.9 t/h of semi-coke, the actual downtime for repairs of 1 device was 19 days, major renovation was not produced. Calculate the production capacity of the workshop in terms of fuel gas and analyze its use if the fuel gas output was 295 m3/t of semi-coke.

Solution:

1) We determine the effective operating time of the equipment:

2) We determine the planned production capacity of the workshop:

Mplan= 36·2·8112·300 = 175219 thousand m3;

3) We determine the actual output of the workshop:

VP = 32·1.9·(8760 – 19·24)·295 = 5 thousand m3;

4) we determine the production capacity utilization factor:

Problems to solve independently

2.7. Determine the planned production capacity of the workshop and the level of its use. The workshop has 40 machines, annual production output is 115.5 thousand items, operating mode is two shifts, shift duration is 8 hours, the number of working days per year is 258, regulated equipment downtime is 4% of the operating time fund, standard processing time one product – 1.2 hours.

2.8. There are three groups of machines in the plant workshop: grinding- 5 units, planing- 11 units, revolver- 12 units Time standard for processing a unit of product in each group of machines, respectively: 0.5 hours; 1.1 h; 1.5 hours

Determine the planned production capacity of the workshop,if it is known that the operating mode is two-shift, the duration of the shift- 8 hours; regulated equipment downtime is 7% of the operating time fund, the number of working days per year- 255.

2.9. Determine the planned production capacity and the actual volume of production. The number of similar machines in the workshop is 30, the standard time for processing a unit of product is 0.6 hours, the operating mode is two-shift, the duration of the shift is 8 hours, regulated equipment downtime is 3% of the operating time fund, the production capacity utilization factor is 0.82 , the number of working days in a year is 255.

2.10. The factory operates in 2 shifts, the number of machines at the beginning of the year is 500. From April 1, it is planned to liquidate 60 machines, and on July 1, put into operation 50 machines. The number of working days per year is 260, the planned percentage of downtime for machine repairs is 5%, the productivity of one machine is 4 m per hour, the production plan is 7500 thousand m. Calculate the production capacity of the factory in the planned period and its utilization rate.

2.11. There are 50 machines in the workshop. Annual production output –
102,700 products, operating mode - two shifts, shift duration - 8 hours. Number of working days per year - 256, regulated equipment downtime - 7% of the operating time fund, standard time for processing one product - 3.2 hours. In November it is planned to install additional
8 machines, in May - to decommission 15 machines. 1. Determine the production capacity of the workshop. 2. Calculate the output and average annual production capacity of the workshop.

Problem 1

Determine the volume of products sold based on the data given in the table.

Solution

1. Volume of products produced (formula 1 table 1.11):

3750 120 000 = 450 000 000 rub.

2. Volume of products sold (formula 2 of Table 1.11):

450,000 + (76,500 - 22,000) + (30,800 - 13,200) = 522,100,000 rub.

Problem 2

Determine the volume of net production if the volume of products produced by the enterprise is 680 million rubles. Specific gravity material costs together with depreciation charges - 58% of the volume of production.

Solution

The value of net production (formula 3 of Table 1.11):

680,000,000 - 680,000,000 58: 100 = 285,600,000 rub.

Problem 3

Determine the amount of conditionally net production based on the following data.

Solution

Using formula 4 of table. 1.11 and having made additional calculations, we determine:

1) profit from sales of products:

785,000-0.15: 100= 117,750,000 rub.;

2) size wages:

667,250-0.14: 100 = 93,415,000 rub.;

3) the amount of depreciation charges:

380,000-0.1 = 38,000,000 rub.;

4) conditionally pure products (formula 4 of Table 1.11):

93,415 + 38,000+ 117,750 = 249,165,000 rub.

Problem 4

Determine the volume of production in conditionally natural units in relation to representative product A based on the data given below.

Solution

1. The coefficient for reducing the labor intensity of production of the corresponding product to the labor intensity of the representative product:

product B 15:12 = 1.25;

product B 21:12 = 1.75;

for product G 26:12 = 2.17.

2. Production volume in conventionally natural units in relation to representative product A:

2500- 1 + 1200- 1.25 + 1500- 1.75 + 2100 -2.17=11,182 conventional-nat. units

Problem 5

Determine the volume of refrigerator production at the enterprise, the size of supplies to the domestic and foreign markets in the base and plan years, if the capacity of the refrigerator market in the country is 240 thousand units. in year; Atlant CJSC's share in this market is 76.5%.

In the coming year it is planned to increase it to 80%. The company sells 53% of its products on the domestic market. In the coming year it is planned to increase this share to 55%.

Solution

1. Volume of sales of Atlant CJSC products on the domestic market of the country in the base period:

240,000 76.5: 100 = 183,600 pcs.

2. Volume of refrigerator production in the base year

183 600 100: 53 = 346415 pcs.

3. Volume of sales of refrigerators abroad in the base year

346 4 1 5 - 183 600 =162 815 pcs.

4. Volume of sales of Atlant CJSC products on the domestic market of the country during the planning period:

240,000 80: 100 = 192,000 pcs.

5. Volume of production of refrigerators in the planning period:

192,000- 100:55 = 349,090 pcs.

6. Volume of sales of refrigerators abroad during the planning period:

349,090 - 192,000 = 157,090 pcs.

Problem 6

Determine the actual utilization rate of production capacity if the workshop has 48 units of equipment with a capacity of 34 products per hour. The planned operating capacity of the equipment is 2860 hours per year. In fact, 4560 thousand products were produced.

Solution

Actual production capacity utilization factor (formulas 9, 13 table 1.11):

4 560 000: (48 34 2860) = 0,98.

Problem 7

Determine the possible production volume with a production capacity utilization factor of 0.89, if the production capacity at the beginning of the year was 38,000 thousand tons, the average annual introduced capacity was 15,000 thousand tons, and the average annual output output was 8,000 thousand tons.

Solution

1. Average annual production capacity (formula 12, table 1.11):

38,000,000 + 15,000,000 - 8,000,000 = 44,992,000 tons.

2. Volume of products produced (formula 13 table 1.11):

44,992,000 t 0.89 = 40,043,000 t.

Problem 8

Based on the data given in the table, assess the possibility of the enterprise producing products in the amount of 80,000 units. products. The planned production capacity utilization factor is 0.85. Specific capital investments per unit of power - 30 thousand rubles. The amount of funds of the enterprise that it can use to increase production output is 385 million rubles. Draw a conclusion.

Solution

1. Input production capacity (formula 10, table 1.11):

42-1650 = 69,300 pcs.

2. Average annual production capacity (formula 12, table 1.11):

69,300 + 10,1740 (7:12) + 6,1200 (1:12) = 79,968 pcs.

3. Average annual production capacity required to ensure production in the amount of 80,000 pcs. (formula 13 table 1.11):

80,000:0.85 = 94,118 pcs.

4. Amount of missing production capacity:

94,118-79,968 = 14,150 pcs.

5. The required amount of funds to bring production capacity to a given level:

14,150 30,000 = 424,500,000 rub.

Conclusion. Available from the enterprise own funds not enough to increase production to the target level (80,000 units).

Problem 9

Determine the input, output and average annual power of the enterprise based on the data given in the table.

Solution

1. Production capacity of the machine (formula 8 of Table 1.11):

15,3990 = 59,850 parts per year.

2. Input production capacity (formula 10, table 1.11):

480,59,850 = 28,728,000 parts per year.

3. Output production capacity (formula 11, table 1.11):

28,728,000 + 10,59,850 - 5,59,850 - 8,59,850 = 28,548,000 parts per year.

4. Average annual production capacity (formula 12, table 1.11):

28 728 000 + 10- 15 - 3990 ∙ (10: 1 2) - 5 - 15-3990-(7: 12) - 8 15 3990 (1: 12) = 29,013,000 parts per year.

Problem 10

Determine the average annual production capacity and its utilization rate according to plan and actually, if the enterprise has a two-shift operating mode with an 8-hour working day. In the analyzed year there are 52 Sundays, 45 non-working Saturdays, 9 holidays.

During the year, the enterprise did not operate for 15 days due to major repairs. The time spent on setting up equipment is 4% of the operating time fund.

The enterprise has 300 pieces of equipment installed. From June 1, 15 units of equipment were put into operation, and from August 1, 10 units were put into operation. The hourly productivity of one machine is 7 products per hour. The production volume according to plan is 7693 thousand products, in fact - 7852 thousand products.

Solution

1. Effective equipment operating time fund (formula 7, Table 1.11):

((3 6 5 - 5 2 - 4 5 - 9) 8 - 1 9) - 2 0.96 - 15 2 8 = 3721 hours.

2. Average annual production capacity of the enterprise (formula 10.13 table 1.11):

300 3721 7 + 15 7 3721 (7: 12) - 10 7 3721 (5: 12) = 7,931,000 pcs.

3. Factor of utilization of production capacity according to plan and actually (formula 14 of Table 1.11):

According to plan: 7693: 7931 = 0.97;

Actually: 7852: 7931 = 0.99

Target– mastering practical skills in calculating production volumes.

1) Theoretical background

2) Solving the problem

3) Individual work according to options

Working capital is a set of funds advanced for the purpose of creating working capital and circulation funds.

Circulation funds are a set of enterprise funds that are not directly involved in the creation of new value. The circulation funds include finished products, cash on accounts and at the cash desk, accounts receivable, finished products in the warehouse, goods in transit.

Working capital is part of the production capital that is one-time involved in production process and transferring its cost to the finished product completely. Working capital includes production inventories (raw materials, supplies, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearable items, tools), work in progress, self-made semi-finished products, deferred expenses.

To calculate the volume of production we need the following formulas:

1) Gross output

VP = GP + Uph + PF + WIP (1)

where GP is finished products,

Uph – industrial services,

PF – semi-finished products,

WIP – work in progress.

2) Commercial products

TP = GP + Uph + PF (st) (2)

where PF (st) are semi-finished products sold externally.

3) Products sold

RP = TP + GPng – GPkg (3)

where GPng – finished products in warehouse at the beginning of the year,

GPkg – finished products in warehouse at the end of the year.

4) Conditionally pure products

PDE = VP – MH (4)

where MZ is material costs.

Task 1.

The main products of the enterprise are planned in the amount of 5,200 thousand rubles, industrial services - 480 thousand rubles. The cost of semi-finished products in the planned period is 500 thousand rubles, of which 50% are used in our own production. The amount of work in progress at the end of the period will increase by 380 thousand rubles. The balance of finished products in the warehouse at the beginning of the period is 80 thousand rubles, and at the end of the period – 30 thousand rubles.

Determine the volume of gross, marketable and sold and conditionally net products, if it is known that the cost of material costs is 55% of marketable products.

Solution.

1) gross output of the enterprise

VP = 5200 + 480 + 500 + 380 = 6560 thousand rubles.

2) commercial products

TP = 5200 + 480 + (500: 100 * 50) = 5930 thousand rubles.

3) sold products

RP = 5930 + 80 – 30 = 5980 thousand rubles.

4) conditionally pure products

MZ = 5930: 100 * 55 = 3261.5 thousand rubles.

UHP = 6560 – 3261.5 = 3298.5 thousand rubles.

Task 2.

Determine the volume of commercial, gross and sold products based on the following data:

Solution.

1) volume of commercial products:

TP = (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 = = 1,313,300 thousand rubles.

2) gross output:

VP = 1,313,300 + 18,370 – 16,250 = 1,315,420 thousand rubles.

3) products sold:

RP = 1,313,300 + 38,200 – 45,600 = 1,305,900 thousand rubles.

Option 1

1) Determine gross, marketable and sold products, if products ready for sale - 180 thousand rubles, services provided to third-party consumers - 34 thousand rubles, semi-finished products for your own needs - 23 thousand rubles, for sales to third parties - 10 thousand rubles, the amount of work in progress at the beginning of the year is 13 thousand rubles, at the end of the year – 23 thousand rubles.

2) The release of commercial products is planned for 4300 thousand rubles. The balance of unsold finished products at the beginning of the year was 320 thousand rubles, at the end of the year – 290 thousand rubles. Cost of products sold for last year– 3950 thousand rubles. Determine the sales volume for the planned year and the planned increase in sales volume.

Control questions

1) What is classified as circulating funds (working capital) in an enterprise? production assets)?

2) Name the elements that are standardized by the enterprise.

3) What is the rationing process? working capital?

Options for individual work

Option 2

1) Determine the volume of gross, marketable and sold products using the following data:

2) The production program for the planned year provides for the production of product A in the amount of 2000 pieces, the wholesale price per unit is 300 rubles, product B is 1000 pieces, the price per product is 500 rubles. in addition, product B will be manufactured from the customer’s raw materials and materials in the amount of 300 thousand rubles, including the cost of the customer’s raw materials and materials in the amount of 100 thousand rubles. Semi-finished products (castings) were produced in the amount of 120 tons, the wholesale price for one ton of castings was 100 rubles. From total number 30 tons of casting will be consumed for our own needs. Electricity will be generated for external sales in the amount of 40 thousand rubles. and completed industrial work on behalf of the company in the amount of 50 thousand rubles. balances of work in progress at the beginning of the year - 200 thousand rubles, at the end of the year - 250 thousand rubles. Determine the volume of commercial and gross output.

Option 3

The forge shop produced products worth 500 thousand rubles, of which 400 thousand rubles. goes to the machine shop of this plant, and 100 thousand rubles. - to the side. Work in progress increased by 20 thousand rubles.

The mechanical shop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes for assembly, and the rest is sent out as spare parts. The amount of work in progress decreased by 16 thousand rubles.

The assembly shop produced products worth 800 thousand rubles, intended for external sales. The volume of work in progress decreased by 27 thousand rubles.

The tool shop produced products worth 450 thousand rubles, of which 60 thousand rubles. transferred to the forge shop for operation, the rest of the products are subject to sale.

The repair shop repaired its equipment for 205 thousand rubles. Work in progress in the workshop increased by 15 thousand rubles.

The balance of finished products in the warehouse decreased by 12 thousand rubles.

2) The company produced main products worth 326.6 thousand rubles. the cost of industrial work performed externally is 41.15 thousand rubles. Semi-finished products of our own production were produced for 23.7 thousand rubles, of which 80% were consumed in our own production.

The amount of work in progress increased at the end of the year by 5 thousand rubles. Material costs account for 40% of the cost of marketable products.

Option 4

1) The main products of the enterprise are planned in the amount of 52 million rubles, industrial services - 4.8 million rubles. The cost of semi-finished products is 5 million rubles, of which 50% will be consumed in our own production. The amount of work in progress at the end of the period will increase by 3.8 million rubles.

The balance of finished products in the warehouse at the beginning of the period is 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net products if material costs make up 55% of marketable products.

2) Determine the volume of gross, marketable and sold products, if

the cost of finished products for external sales is 59.5 thousand rubles, the cost of services provided externally is 10.5 thousand rubles, the cost of work in progress at the beginning of the year is 15.9 thousand rubles, at the end of the year – 4 .4 thousand rubles, the cost of finished products in the warehouse at the beginning of the year was 13 thousand rubles, at the end of the year – 20.7 thousand rubles.

Option 5

1) Determine the volume of gross, marketable and sold products.

The main workshops produced finished products worth 12,500 thousand rubles. Work in progress balances decreased by 92 thousand rubles, completed work of an industrial nature amounted to 205 thousand rubles.

The tool shop produced tools worth 270 thousand rubles, including 140 thousand rubles on the side, the rest goes to replenishing the plant's reserves.

The repair shop carried out major repairs of its equipment for 244 thousand rubles, and current repairs for 60 thousand rubles.

The balance of unsold products in the warehouse decreased by 120 thousand rubles.

2) Determine the volume of gross, marketable and sold products using the following data:

Option 6

1) In the planning year, it is planned to produce the most important types of products in the range: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts worth 1100 thousand rubles. and other products for 500 thousand rubles. According to calculations, the balance of goods in the warehouse should decrease by 250 thousand rubles by the end of the year. The balance of work in progress at the beginning of the planning period amounted to 700 thousand rubles, and at the end of the year it will increase by 10%. Offered wholesale prices of products: A – 1.5 thousand rubles, B – 2 thousand rubles.

2) The main products of the enterprise are planned in the amount of 8,750 thousand rubles, industrial services - 545 thousand rubles. The cost of semi-finished products in the planned period is 567 thousand rubles, of which 40% is used in our own production. The amount of work in progress at the end of the period will increase by 680 thousand rubles. The balance of finished products in the warehouse at the beginning of the period is 152 thousand rubles, and at the end of the period – 54 thousand rubles.

Determine the volume of gross, marketable, sold and conditionally net products, if it is known that the cost of material costs is 50% of marketable products.

Option 7

1) Determine the volume of gross, marketable and sold products according to the following data: products produced for sale in the amount of 50 thousand rubles, services provided to the party in the amount of 1.5 thousand rubles, semi-finished products produced to the party - 0.9 thousand. rubles, produced semi-finished products for own needs - 20.2 thousand rubles, the balance of self-made tools for own needs at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles.

2) Determine the volume of commercial and gross output.

Of the manufactured number of forgings, 180 units were consumed for our own needs.

The balance of work in progress at the beginning of the period is 260 thousand rubles, at the end of the period – 200 thousand rubles.

Option 8

1) In the reporting period, the enterprise produced products A - 200 units, products B - 300 units.

The price of product A is 1800 rubles, product B is 2580 rubles.

The cost of industrial services is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, and at the end of the year – 53,000 rubles.

Also, containers were produced in the amount of 12,000 rubles, including 8,000 rubles for external distribution.

Determine the size of gross, marketable and sold products.

3) The company produced main products worth 793.3 thousand rubles. the cost of industrial work performed externally is 18.83 thousand rubles. Semi-finished products of our own production were produced for 90.4 thousand rubles, of which 50% were consumed in our own production.

The amount of work in progress increased at the end of the year by 3 thousand rubles. Material costs make up 50% of the cost of marketable products.

Determine the size of gross, marketable, sold and conditionally net products.

Practical work 7