How to calculate marketable products formula. Marketable output

Gross output is the value of the total result of the production activity of the enterprise for a certain period of time. Gross output differs from marketable output by the amount of change in the balance of work in progress at the beginning and end of the planning period.

The change in work in progress balances is taken into account only at enterprises with a long (at least two months) production cycle and at enterprises where work in progress is large in volume and can change dramatically over time. In mechanical engineering, changes in the remains of tools and fixtures are also taken into account.

Gross output (GDP) is calculated using the factory method in two ways.

First, as the difference between gross and intra-factory turnover:

VP \u003d B O -B N,

where B o - gross turnover; In n - intra-factory turnover.

Gross turnover – this is the value of the total volume of products produced for a certain period by all the shops of the enterprise, regardless of whether this product was used within the enterprise for further processing or was sold to the outside.

Internal turnover – This is the value of products produced by some and consumed by other shops during the same period of time.

Secondly, gross output is defined) as the sum of marketable output (TP) and the difference between the balances of work in progress (tools, fixtures) at the beginning and end of the planning period:

VP \u003d TP + (N n - N to),

where H n and H k - the value of the balance of work in progress at the beginning and end of this period.

Unfinished production – unfinished products: blanks, parts, semi-finished products located at workplaces, control, transportation, in shop storerooms in the form of stocks, as well as products not accepted by the Quality Control Department and not handed over to the warehouse of finished products.

Work in progress is accounted for at cost. To recalculate the balance of work in progress in wholesale prices, two methods are used: I) according to the degree of readiness of work in progress based on the ratio of the labor intensity of work already performed and the labor intensity of the finished product; 2) by coefficients characterizing the ratio of the cost of finished products in wholesale prices and the actual cost of the same products.

The expected balances of work in progress at the beginning of the planned year in the shops are determined from the reporting data based on the inventory.

At the end of the planning year, the standard for the balance of work in progress (N k) is calculated by the formula

H k \u003d N day ´ С ´ Т c ´ К r ,

Where N day - daily output in physical terms;

T c - the duration of the production cycle, days;

C - the cost of production, rub.;

To g - the coefficient of readiness of work in progress.

The work in progress readiness ratio is determined by the method described above - by labor intensity or by cost.

Gross output is calculated in current comparable prices, i.е. fixed at a certain date the prices of the enterprise. With the help of this indicator, the dynamics of the total volume of production, the dynamics of capital productivity and other indicators of production efficiency are determined.

Sold products characterizes the value of the volume of products received in given period to the market and payable by consumers.

The cost of sold products is defined as the cost of finished products intended for delivery and payable in the planned period, semi-finished products of own production and works of an industrial nature intended for sale to the outside (including the overhaul of their equipment and vehicles carried out by industrial and production personnel), as well as the cost of selling products and performing work for its capital construction and other non-industrial facilities on the balance sheet of the enterprise.

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of foreign exchange values, securities are not included in the proceeds from the sale of products, but are considered as income or losses and are taken into account when determining the total (balance sheet) profit.

The volume of sold products is calculated on the basis of current prices without value added tax, excises, trade and marketing discounts (for exported products - without export tariffs). Sold products for works and services of an industrial nature, semi-finished products of own production are determined on the basis of factory contract prices and tariffs.

The volume of products sold (RP) according to the plan is determined by the formula

RP \u003d O n + TP - O k,

where TP is the volume of marketable products according to the plan;

O n and O k - the balance of unsold products at the beginning and end of the planning period.

In the composition of the balance of unsold products on beginning of the year includes:

Finished products in the warehouse, including shipped goods, documents for which have not been submitted to the bank;

Shipped goods, the payment deadline for which has not come;

Shipped goods not paid on time by the buyer;

The goods are in the custody of the buyer.

At the end of the year, the balances of unsold products are taken into account only according to finished products in stock and shipped goods that are not due.

All constituent parts of sold products are calculated in selling prices: balances at the beginning of the year - in current prices of the period preceding the planned one; marketable products and balances of unsold products at the end of the period - in the prices of the planned year.

In accounting, it stands out products shipped and handed over by the customer on site and products sold, in this case, the moment of sale is the receipt of funds to the supplier's settlement account. An enterprise can choose one of the accounting policy options: to determine profit either by the difference between the cost and the cost of shipped products (that is, until the customer actually pays for it), or only after the customer pays for the physically shipped products. The company does not have the right to change the accounting policy during the year.

Based on the indicator of the volume of products sold, its full cost and profit from sales are calculated.

A number of enterprises carry out planning and evaluation of activities in terms of net output, which is determined by subtracting material costs and the amount of depreciation of fixed assets from marketable output, which in market conditions corresponds to the concept of "gross income".

FOREST COLLEGE of Emperor Peter I

N. L. Teplitskaya

"Fundamentals of Economics"

METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT

PRACTICAL EXERCISES

for the specialty

140448 Maintenance and service of electrical and electromechanical equipment ( timber industry complex)

Practice #1

Topic: Production program and production capacity.

Target: Learn to calculate the indicators of the production program, the production capacity of the enterprise, the utilization rate of production capacities.

Work order:

OPTION Sample

Task 1

Exercise 1: Determine the volume of commodity (TP), gross (VP) and sold (RP) products according to the data in the table

Initial data:

Solution of problem 1. Determine the volume of commodity (TP), gross (VP) and sold (RP) products using the formulas.

Marketable output

C r - cost of finished products

C to - the cost of finished products for the needs of capital construction and the non-industrial economy of your enterprise

C n - the cost of semi-finished products of own production and products of auxiliary workshops for sale to the side

F - the cost of fixed assets of own production, introduced for the period.

C y - the cost of services and works of an industrial nature on orders to the outside or for non-industrial farms and organizations of their enterprise.

Task 2

Task 1. Determine the formula Mpr (production capacity), the planned volume of output (Qpr) production program, the utilization rate of prod. capacities (Ki.m.);

Task 2. Make a conclusion on the use of equipment (determine the leading group of equipment and the "bottleneck" by labor costs).

Initial data: Given the amount of equipment, its fund of time, the complexity of manufacturing operations.

353pcs. etc.

2. The leading group is determined by the largest labor costs (this is 100 hours-6 group, we set the value of the production program to 320 pcs.

3. calculate the coefficient of utilization of production capacities (Ki.m.) according to the formula

Conclusion: The leading group (6) of equipment is determined by the greatest labor costs (100 hours per item). Utilization coefficient K and.m.=1,i.e. calculated for conditions when the volume of production Q (production program) is set at the level of production capacity Mpr.

The "bottleneck" is group 1 with C.m.=1.04, the rest require the development of measures for a fuller load.

Control questions.

The production program (production plan) is determined on the basis of sales volume, nomenclature and range of products, their quality, profit mass, profitability level of the market share of the enterprise.

The production program consists of two sections: the plan for the production of products in natural (conditional-natural) measurement and the production plan in terms of value.

Production capacity - the ability of the means of labor assigned to the enterprise (machines, equipment, installed production areas) to the maximum output per year. It is calculated in the same physical units in which the volume of output is planned. Characterizes the potential of the enterprise. It is determined per year according to the capacity of the leading workshops, units.

Every enterprise faces the inevitability of planning production volumes and sales of products. Calculation of output - required element not only in production planning, but also in the work of sales and supply departments. In addition, the company's management needs to provide production capacity, calculated in natural and cash equivalents. Let's talk about the value of the volume of output and its calculation.

Definition

In essence, the volume of output is the summed amount of goods produced for a certain period and expressed in various indicators. The significance of this indicator is due to two points of view:

• financial, since it is the main volumetric value characterizing the scale of the company's production activities. The firm is obliged to provide such information to higher organizations, founders, investors and other users;
• strategic, because it positions the enterprise and provides conditions for concluding contracts and promoting in the market.

The units of measurement of the volume of production and sales of products are indicators:

• Natural (pieces, m, tons, kg);
• Cost (in rubles or other currency);
• Conditionally natural (in the generalization of the estimate of the volume of output of heterogeneous products).

Output volume: formula

The main indicators characterizing the volume of production are the gross and commodity value of products. Gross value is the monetary value of all the company's products and services provided during the reporting period. It takes into account the total cost of manufactured products, semi-finished products, services provided, changes in the balance of work in progress and intra-system turnover.

Commodity value refers to the value of products manufactured by the enterprise and intended for sale. Fluctuations in the values ​​of "work in progress" and on-farm turnover are not included in the commodity value. In many enterprises, the value of gross and marketable output is identical if there are no indicators of internal turnover and work in progress.

Gross production is calculated by the formula:

VP \u003d TP + (NP c / g - NP n / g), where

VP and TP - gross and marketable output,

NP q / y and NP n / y - work in progress at the end and beginning of the year.

Equally important is the expression of the volume of production using natural values. This method is used in the analysis of production volumes and sales of products by types and categories of homogeneous products. The volume of production is calculated by the formula:

О pr \u003d K x C, where K is the number of units of goods produced, C is the price of the product.

For example, if during the period under review 100 parts were produced at a price of 200 rubles. and 500 parts at a price of 300 rubles, then the total output will be 170,000 rubles. (100 x 200 + 500 x 300).

How to find the volume of sales of products: formula

The volume of sales of products is calculated by the size of the shipped products or the proceeds received. It is important for an analyst to know how a product is being sold, whether demand for it is falling and whether to increase production. The indicator of the volume of sold products (in dynamics) answers these questions. It is calculated by the formula:

About rp \u003d VP + About gpng - About gpkg, where

GDP - gross product,

О gpng and О gpkg - balances of GP at the beginning and end of the year.

For example, the volume of output for the year amounted to 300,000 rubles, the balance of GP in warehouses amounted to: 20,000 rubles. at the beginning of the year, 35,000 rubles. - finally. The volume of products sold was:

About rp \u003d 300,000 + 20,000 - 35,000 \u003d 285,000 rubles.

Optimal production volume

The optimal volume of production is considered to ensure the fulfillment of the conditions under the agreements concluded within the agreed time frame with minimal costs and maximum efficiency. The optimal volume is determined by comparing gross or marginal indicators.

Comparing the gross values, they calculate the profit for various volumes of production and sales of products in the following sequence:

Determine the size of the output at which the profit is 0;

Calculate the volume of production with maximum profit.

We will demonstrate the calculation of optimal values ​​using an example:

The essence of the calculations is to identify the sales indicator with zero and marginal profit. The table shows that the company will be able to reach zero profit when manufacturing from 15 to 20 parts. The profit will reach the maximum values ​​at release of 50 pieces. In this example (with given cost parameters), a sales volume of 50 units will be the optimal indicator, and when concluding supply contracts, one should proceed from the optimal production sizes.

By comparing the marginal indicators, it is determined up to what point the increase in production volume will be appropriate. Here the attention of the economist is drawn to costs and income. There is a rule - if the marginal amount of income per unit of product is higher than the maximum cost, then you can continue to increase production volumes.

When calculating the optimal values, it is necessary to take into account the factors affecting the volume of sales. These include:

• factors indicating that the company is provided with material and raw materials, specialists, the use of new technologies and methods, etc.;

• factors that depend on market indicators, for example, product prices, market saturation with competitive products, purchasing power, etc.

Analysis of the volume of production and sales of products

Analytical work begins with a study of production volumes and growth rates. Therefore, the primary tasks of analyzing the volume of production and sales of products are:

• assessment of the dynamics of production volume;
• identifying conditions that affect the change in these values;
• disclosure of reserves to increase output and sales.

Target– mastering the practical skills of the methodology for calculating the volume of output.

1) Theoretical justification

2) Solution of the problem

3) Individual work on options

Working capital is a set of funds advanced in order to create working capital and circulation funds.

The 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, receivables, finished products in stock, goods on the way.

Revolving funds - part of the production capital, once participating in manufacturing process and transferring its value to the finished product in full. Working capital includes inventories (raw materials, materials, purchased semi-finished products, fuel, containers, spare parts for repairs, low-value and wearing items, tools), work in progress, semi-finished products of own manufacture, deferred expenses.

To calculate the volume of output, we need the following formulas:

1) Gross output

VP \u003d GP + Uph + PF + WIP (1)

where GP is the finished product,

Uph - services of an industrial nature,

PF - semi-finished products,

WIP - work in progress.

2) Marketable products

TP \u003d GP + Uph + PF (st) (2)

where PF (st) - semi-finished products sold to the side.

3) Products sold

RP = TP + GPng - GPkg (3)

where Gpng - finished products in stock at the beginning of the year,

GPkg - finished products in stock at the end of the year.

4) Conditionally pure products

PCH = VP - MZ (4)

where MZ - material costs.

Task 1.

The main production of the enterprise is planned in the amount of 5200 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 output, if it is known that the cost of material costs is 55% of marketable output.

Solution.

1) gross output of the enterprise

VP \u003d 5200 + 480 + 500 + 380 \u003d 6560 thousand rubles.

2) commercial products

TP \u003d 5200 + 480 + (500: 100 * 50) \u003d 5930 thousand rubles.

3) sold products

RP \u003d 5930 + 80 - 30 \u003d 5980 thousand rubles.

4) conditionally pure products

MZ \u003d 5930: 100 * 55 \u003d 3261.5 thousand rubles.

UCHP \u003d 6560 - 3261.5 \u003d 3298.5 thousand rubles.

Task 2.

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

Solution.

1) the volume of marketable products:

TP \u003d (4500 * 100) + (3200 * 80) + (7300 * 55) + (2500 * 72) + 25,800 \u003d \u003d 1,313,300 thousand rubles.

2) gross output:

VP \u003d 1,313,300 + 18,370 - 16,250 \u003d 1,315,420 thousand rubles.

3) sold products:

RP \u003d 1,313,300 + 38,200 - 45,600 \u003d 1,305,900 thousand rubles.

Option 1

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

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

Control questions

1) What is included in the enterprise to circulation funds (circulating production assets)?

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

3) What is the normalization process working capital?

Options for individual work

Option 2

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

2) The production program for the planned year provides for the release of product A in the amount of 2000 pieces, the wholesale price of a unit is 300 rubles, products B - 1000 pieces, the price per product is 500 rubles. in addition, product B will be manufactured from the raw materials and materials of the customer in the amount of 300 thousand rubles, including the cost of raw materials and materials of the customer in the amount of 100 thousand rubles. Semi-finished products (castings) were manufactured in the amount of 120 tons, the wholesale price for one ton of castings is 100 rubles. Of the total number of castings, 30 tons will be consumed for own needs. Electricity will be generated for sale to the side in the amount of 40 thousand rubles. and performed works of an industrial nature on the side in the amount of 50 thousand rubles. the balance 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 commodity and gross output.

Option 3

The blacksmith 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 workshop produced products worth 600 thousand rubles, of which 540 thousand rubles. goes to the assembly, and the rest is released to the side as spare parts. The size of work in progress decreased by 16 thousand rubles.

the assembly shop produced products worth 800 thousand rubles, intended for sale to the side. 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 operation of the forging shop, 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 enterprise has released the main products in the amount of 326.6 thousand rubles. the cost of industrial work performed on the side - 41.15 thousand rubles. Semi-finished products of own production were manufactured for 23.7 thousand rubles, of which 80% was consumed in own production.

The size of work in progress increased at the end of the year by 5 thousand rubles. Material costs make up 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 - 8 million rubles, at the end - 3 million rubles.

Determine the volume of gross, marketable, sold and conditionally net output if material costs account for 55% of marketable output.

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

the cost of finished products for sale to the side - 59.5 thousand rubles, the cost of services rendered to the side - 10.5 thousand rubles, the cost of work in progress at the beginning of the year - 15.9 thousand rubles, at the end of the year - 4 4 thousand rubles, the cost of finished products in stock at the beginning of the year - 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. Remains of work in progress decreased by 92 thousand rubles, completed work of an industrial nature amounted to 205 thousand rubles.

The tool shop produced tools for 270 thousand rubles, including 140 thousand rubles for the side, the rest goes to replenish the plant's stocks.

The repair shop carried out a major overhaul of its equipment for 244 thousand rubles, 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 according to the following data:

Option 6

1) In the planned year, it is planned to release the most important types of products in the nomenclature: A - 1300 pcs., B - 900 pcs. It is planned to produce spare parts for 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%. Suggested wholesale prices for products: A - 1.5 thousand rubles, B - 2 thousand rubles.

2) The main products of the enterprise are planned in the amount of 8750 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 output, if it is known that the cost of material costs is 50% of marketable output.

Option 7

1) Determine the volume of gross, marketable and sold products according to the following data: products were produced for sale in the amount of 50 thousand rubles, services were rendered to the side in the amount of 1.5 thousand rubles, semi-finished products were produced to the side - 0.9 thousand. rubles, produced semi-finished products for their own needs - 20.2 thousand rubles, the rest of the tool of their own manufacture for their 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 commodity and gross output.

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

The balance of work in progress at the beginning of the period - 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.

Containers were also produced in the amount of 12,000 rubles, including 8,000 rubles for side leave.

Determine the size of gross, marketable and sold products.

3) The enterprise has released the main products in the amount of 793.3 thousand rubles. the cost of industrial work performed on the side - 18.83 thousand rubles. Semi-finished products of own production were manufactured for 90.4 thousand rubles, of which 50% was consumed in own production.

The size of work in progress increased at the end of the year by 3 thousand rubles. Material costs account for 50% of the cost of marketable products.

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

Practical work 7

Instruction

Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in physical or monetary terms.

All the necessary information for analysis is taken from standard financial statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), data accounting 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»).

The volume of sold 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.

The volume of sold products in monetary terms (or value) is determined by the selling price of the goods, including value added tax. The units of measurement here are rubles (dollars, euros, etc.). Simply put, sold products in monetary terms are enterprises received for the goods shipped to him.

Also, the volume of sales products can be determined on the basis of the commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in stock. In this case, the amount of sold 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, the payment for which was received on the company's settlement account (or at the cash desk). Therefore, the calculation does not include products transferred to the buyer, but not yet paid.

Sources:

• sales volume

Determining the volume of produced or sold products- one of the fundamental operations that every economist should be able to do. That is why in economic and financial educational institutions so common are problems in which you need to find the volume products.

Instruction

Most often under the expression "volume products» volume of 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 price per unit. 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 separately the volume of each batch and add up the results.

Quite often there is a need for volume products in the so-called Comparable prices are prices for either a specific year or for a specific date. They can be clearly known and fixed, or the corresponding coefficients can be found, for example, through the level . If you need to find the volume products in comparable prices, you should multiply the amount produced products to the prices of a certain year, or adjust the volume products at current prices for the required .

There are also common situations when you need to find the volume products implemented within a certain, for example, quarter, six months or year. In this case, as a rule, the remains are known products at the beginning and end of the 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 available balances products at the beginning of the year and subtract the remainder products in stock 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 the enterprise / organization in kind and in monetary terms.

You will need

• - financial statements.

Instruction

Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the end of it. To carry out this operation, borrow indicators from the accounting statistical reporting, which is compiled by an organization or enterprise for the statistics committee of the region where it is.

Find the volume of finished products in natural. Such a calculation process is easy to standardize. To do this, add up such quantities as the finished product released, the number of its outgoing balances, the number of finished products sold and the number of finished product balances at the start of the reporting period.

Since the above calculation is relative, in order to obtain a more accurate and correct value, add to the proceeds from the sale of manufactured products the difference calculated above between 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 marketing through the existing distribution network, as well as the literacy of expanding this network, depends on the correct calculation of the volume of finished products in monetary terms.

Helpful advice

The dynamics of changes in the volume of production is tracked according to the graph of growth / decline in the revenue of an enterprise or organization in 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 more significant period.

Sources:

• Analysis of the volume of production and sales of products
• determine the volume of production

The volume of sold products- perhaps the main indicator of the effectiveness of the enterprise. It affects the sales forecast for next period, and from it, in turn, the required volume of production. The analysis of this indicator makes it possible to assess the degree of implementation of the plan, the dynamics of sales growth (implementation) and to identify in time weak sides and reserves to increase output and sales products.

You will need

• Accounting statements of the enterprise

Instruction

The volume of sold products calculated in natural or cost (monetary) terms. All necessary information for analysis can be taken from the accounting or statistical reporting of the enterprise.

Realized products in physical terms are how many pieces of parts the workshop smelted, how many meters of curtains the clothing factory sewed, or how many square meters of housing it built. The main difficulty in calculating the volume of sold products in physical terms, it consists in a heterogeneous assortment.

Indeed, if a factory produces only one type products, calculation of the volume of sold products is reduced to counting 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 sold products in conditionally natural terms.

Calculation in conditionally natural terms is used to generalize different types produced products. For example, a bottling plant may produce mineral water, lemonade, iced tea, and each type of drink - in plastic and tin cans, different volumes, etc. Then a certain conditional indicator is introduced, for example, a bottle of water with a volume of 0.5 liters. All other drinks are measured in terms of this conventional bottle.

The volume of sold products can also be calculated in value (or monetary) terms. Sales in value terms is the total volume products shipped to buyers and paid in full.

After calculating the volume of sold 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 correctly plan the need for resources and the pace of production products and predict further sales rates.

Sources:

• natural sales volume

In the informatics course, visual, textual, graphical and other types of information are presented in binary code. This is "machine language" - a sequence of zeros and ones. The information volume allows you to compare the amount of binary information that is part of different media. For example, consider how the volumes of text and graphics are calculated.

Instruction

To calculate the information volume of the text from which , determine the initial data. You need to know the number of pages in the book, the average number of lines of text on each page, and the number of characters with spaces 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 define the initial data. Let the image 10x10 cm is received by means of the scanner. You need to know the resolution of the device - for example, 600 dpi - and the depth. Last, also for example, you can take 32 bits.

Calculate total dots that make up the image. 2360 * 2360 = 5569600 pieces.

Calculate the information volume of the received graphic file. To do this, multiply the color depth by the result of the eighth step. 32 bits * 5569600 pieces = 178227200 bits.