Formula for gross output. Solving problems in economics to find the volume of marketable products

Number of products, volume of work, services intended for sale, fully completed in production. Typically, products are considered complete after their final acceptance by the inspection service.
Volumes shipped and commercial products are connected by the following relationship:
C tp = Sop + Sgpk ~ Sgpn, (8-4)
where Sop is the cost of products shipped in the reporting period, rubles;
C TP - cost of marketable products produced in this period, rubles;
Сгпн, Сгпк - balances of marketable products, respectively, at the beginning and end of the reporting period (at cost), rub.
This formula is used for calculation.
Based on external accounting reports, only the cost of marketable products produced since the beginning of the reporting year can be calculated.
Leftovers finished products are determined according to Form 1 “Balance Sheet” at the beginning and end of the period, according to line 215 “Finished products and goods for resale” (balances in stock).
It should be taken into account that the assessment of the volume of marketable products produced by the enterprise is approximate. The reason is that line 215 of Form 1 counts towards total amount remnants of "goods for resale". If the enterprise is engaged, in addition to production, also trading activities, these remnants exist. For the accuracy of the calculations, they must be excluded. However, this cannot be done using external accounting data.
After calculating the cost of commercial products, you can make an approximate estimate of it in selling prices (this is one of the traditional tasks of analysis). An accurate assessment is impossible in this case, since in Form 1 the balances of finished products (line 215) are taken into account only at cost.
For this purpose, the coefficient for converting production costs into selling prices (excluding VAT) is calculated:
Kp=Vrp/Srp, (8-5)
where Vrp is revenue (net) according to Form 2 (line 010), rub; CRP - cost of goods sold, rub. Then the approximate volume of marketable products at selling prices (excluding VAT) in the reporting period can be calculated as:
TP=Kp*Stp (8.6)
By analogy, other indicators can be recalculated in selling prices. Gross output- the total number of products (works, services) that were in production during the reporting period. At the same time, the degree of their readiness does not matter: both fully manufactured products and work in progress are taken into account in the gross output.
The cost of commercial and gross output is related to the following relationship:
Svp = Stp + Snzpk ~ Snzpn, (8-7)
where SVP is the cost of gross output of the reporting period, rubles;
Snzpn, Snzpk - balances of work in progress (incompletely manufactured products), respectively, at the beginning and end of the reporting period (at cost), rub.
This formula is used for calculation. Note that only the cost of gross output can be determined from external accounting reports.
The components of formula (8.7) are defined as follows:
cost of marketable products - according to formula (8.4); "remains of work in progress - according to form 1
"Balance sheet" on line 214 "Costs in work in progress (distribution costs)".
It should be noted that the calculation is close. It is due to the fact that on line 214, in addition to the costs associated with the production of products, account balances 29,30,36,44 are also taken into account. However, it is not possible to identify the amount of balances on these accounts only according to Form 1 data.
Let us demonstrate the method outlined here using data from Example 6.1. The source data are table 6.1 (form 1) and table 6.2 (form 2).
We begin the calculation by examining Form 2. It shows the volume of products sold both at selling prices (excluding VAT) - 6200, and at cost:
PSA = Sp + C k + Su = 4520 + 600 + 140 = 5260 Then the volume of shipped products is calculated (at cost):
Sop = Srp + Sopk - Sopn = 5260 + 3455 - 5090 = 3625 Determine the volume of marketable products:
a) at cost
C tp = Sop + Sgpk - Sgpn = 3625 + 70 - 30 - 3665
b) in selling prices
coefficient for converting costs into prices: Kp = Vrp / Crp = 6200/5260 = 1.179
commercial products at selling prices: TP=Kp*Stp = 3665 * 1.179 = 4320
Then the volume of gross output is calculated (at cost):
Svp = Stp + Snzsh - Snzpn = 3665 + 4280 - 3190 =
4755
We see that in the reporting period the company had production activities. This is indicated by the presence of commercial and gross output.

More on the topic Commercial products:

1. 24.7. Formation of the cost of gross and commercial products
2. The concept and essence of production costs. Product costing
3. If consumer demand for a product exceeds supply, will there be a need to market the product? Explain your answer.
4. 9.6. Planning and management of finished products (batch production model)
5. TRADEMARK - See "Illegal use of a trademark."
6. Classification of quality indicators. Quality level assessment. Product certification. Quality standardization. Assessment of the quality level of industrial products in the Republic of Belarus. Quality control systems - methods and types of control. Quality management system. Standards for organizing a quality assurance system. Analysis of costs for ensuring product quality.
7. Elements of product cost. Methods for calculating product costs.
8. 13. Standard method in accounting for the cost of production and finished products. Account 40 “Output of products (works, services).” The influence of the chosen method on the assessment of financial reporting indicators

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1. Volume of commercial products
2. Volume of commercial products for three groups of products
3. Commodity products in the base and planning year
4. Commercial products and outsourced work
5. Determine commodity, gross output and material costs
6. Determine the volume of gross and commercial output

Task 1. Volume of marketable products

Determine the volume of commercial output of the enterprise for the year, if it is known that the enterprise produces two types of products A and B.

This year the company produced products A - 300 pieces. and products B - 150 pcs. The price of product A is 2000 UAH, the price of product B is 1800 UAH.

Solution

Let's find the volume of production of goods A and B using the formula:

V is the volume of production.

P – product price.

Q – number of units of production.

VA=300*2000=600,000 UAH.

VB=150*1800=270,000 UAH.

To find the volume of production of commercial products, you need to add the volume of production of goods A and B

Vtotal=600,000+270,000=870,000 UAH.

Answer: the volume of commercial output is 870,000 UAH.

Task 2. Volume of marketable products for three groups of products

Determine the volume of marketable products using the following data:

Solution

Let's find the volume of commercial products using the formula:

Vtotal=VA+VB+VB

P – product price

Q – number of pieces

V – production volume

Vtotal= 150*5000+200*7000+100*8000=750,000+1,400,000+800,000=2,950,000 UAH.

Answer: the volume of commercial output is UAH 2,950,000.

Task 3. Marketable products in the base and planning year

Determine the volume of marketable products in the base and plan years using the following data:

Solution

Vtotal=VA+VB+VB

P – product price

Q – number of pieces

V – production volume

V b=200*6000+230*7000+380*9000=1,200,000+1,610,000+3,420,000=

6,230,000 UAH.

V pl=210*6000+230*7000+370*9000=1,260,000+1,610,000+3,330,000=

6,200,000 UAH.

Answer: commodity volume in the base year is equal to 6,230,000 UAH, commodity volume in the planning year is equal to 6,200,000 UAH.

Task 4. Commercial products and outsourced work

The company produces three types of products: A, B, C. Determine the volume of marketable products in the base and plan years, if the indicators of output volumes in in kind and the price of each type of product.

Analyze the dynamics of the volume of commercial output by product and in the enterprise as a whole.

Initial data:

Solution

Let's find the volume of marketable products in the base and plan years using the formula:

Vtot b=VA+VB+VB

Vtotal area = VA + VB + VB + Cost of work on the side

P – product price

Q – number of pieces

V – production volume

V total b=250*3000+340*5800+190*4000=750,000+1,972,000+760,000=

3,482,000 UAH.

265*3000+360*5800+180*4000+7800=795 000+2 088 000+720 000+7800=

3,610,800 UAH.

∆v=3,610,800- 3,482,000=128,800 UAH.

Answer: the volume of commercial products in the base year is equal to 3,482,000 UAH, the volume of commercial products in the planning year is equal to 3,610,800 UAH. The volume of commercial products in the planning year increased by UAH 128,800.

Task 5. Determine marketable, gross output and material costs

The company produced main products worth 325.6 thousand UAH. The cost of industrial work carried out externally amounted to 41.15 thousand UAH. Semi-finished products of our own production were produced in the amount of 23.7 thousand UAH, of which 80% were used in our production. The size of work in progress increased at the end of the year by UAH 5 thousand. Material costs account for 40% of the cost of marketable products. Determine commodity, gross output and material costs.

Solution.

We will find commercial products at the enterprise.

Commodity products are products manufactured for sale. Commodity products include main products, industrial work performed externally, and the cost of semi-finished products of own production externally.

Let's substitute the values ​​into the formula.

It should be noted that commercial products include the cost of semi-finished products of our own production, manufactured externally. Since in our task at the enterprise 80% of semi-finished products are used for its production, we need to find 20% of their cost.

Pf=23.7*0.2=4.74 thousand UAH.

TP= 325.6+41.15+23.7*0.2=325.6+41.15+4.74=371.49 thousand UAH.

Let's find the gross output of the enterprise. Gross output includes the value of marketable products and changes in the value of work in progress.

VP = TP + NZPk - NZPn

Let's substitute the values ​​into the formula.

VP=371.49+5=376.49 thousand UAH.

Let's find material costs. Material costs account for 40% of the cost of marketable products. Accordingly, material costs are equal:

MZ=371.49*0.4=148.596 thousand UAH.

Answer:

TP=371.49 thousand UAH.

VP=76.49 thousand UAH.

MZ=148.596 thousand UAH.

Task 6. Determine the volume of gross and marketable output

Based on the data given in the table below, determine the volume of gross and marketable products at wholesale prices.

Solution.

First, let's find the cost of the main products at the enterprise. To do this, we use the formula:

OP=V*P

Let's substitute the values ​​into the formula.

OP=150*32000+180*21500+200*5100=4,800,000+3,870,000+1,020,000=9,690,000 UAH.

Please note that in the conditions we are given the wholesale price of the goods including VAT. Accordingly, we need to find the cost of the main products without VAT. In Ukraine, VAT is 20%.

Let's find the cost of the main products without VAT.

OP=9890*0.8=7912 thousand UAH.

Now let's find the cost of commercial products. Let's use the formula:

TP=Main products + industrial works, outsourced + cost of semi-finished products of own production, outsourced

The following indicators are used in the production program:

1. Quantitative (volume) - indicators that have a numerical dimension and are expressed in physical or monetary units (pieces, units of weight, volume, length, area, rubles, dollars).

2. Quality indicators include grade, brand, share of products that meet international standards, etc.

3. Natural indicators- indicators characterizing the magnitude of phenomena in their natural form; measured in units reflecting the physical state of phenomena (kilograms, tons, centners, etc.)

4. Cost indicators - indicators characterizing economic phenomena in value (monetary) terms and determined using prices. These indicators include:

a) commercial products - is one of the indicators of production volume, characterizing the volume of products prepared for entry into the wholesale market or for intra-factory (in-house) consumption.

Product volume products is calculated as follows:

TP = VpTsd Ks (3)

where Вп - production output in physical terms;

CD - the contract price for this product per unit in rubles;

Kc is an indicator of product quality, which is found by the ratio of all products at prices depending on their quality to the sum of all products at the price of the first grade.

where P1 is the projected percentage of grade of finished products;

P2 - specific gravity products of reduced quality, determined by the formula: P2 = 100% - P1 (in percent);

0.95 - coefficient showing a discount from the price of the first grade, applied when planning

b) sold products characterize the cost of the volume of products received in this period to the market and payable by consumers. It differs from the commodity balance of finished products in the warehouse. The volume of products sold according to the plan is determined by the formula:

RP = TP + He - Ok (5)

where He and Ok are the balances of unsold products at the beginning and end of the planning period, respectively.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods for which payment has not yet arrived.

c) gross output is the value of all products produced and work performed, including work in progress. Commercial output differs from gross output in that it does not include the remains of work in progress and on-farm turnover. It is expressed in wholesale prices in force in the reporting year. In terms of its composition, in many enterprises the gross output coincides with the commodity output.

Gross output is calculated in two ways:

1) as the difference between gross and intra-factory turnover:

VP = Vo - In (6)

where Vo is gross turnover;

Vn - intra-factory turnover.

2) as the sum of marketable products and the difference and balances of work in progress (tools, devices) at the beginning and end of the planning period:

VP = TP + (NZPk - NZPn) + (Ik - In) (7)

where NZPn and NZPk are the value of work in progress balances at the beginning and end of a given period, respectively;

In and Ik - the cost of special tools, semi-finished products, self-made devices at the beginning and end of a given period.

d) gross turnover - the total cost of all types of products produced during the reporting period by all workshops and departments of the enterprise. Includes the cost of finished products, semi-finished products of own production, work in progress and work of an industrial nature, regardless of their further use: on the side or within the enterprise itself; How does it differ from gross output, which does not include domestic turnover? The cost of semi-finished products transferred for subsequent processing many times is taken into account several times in the gross turnover.

Intra-factory turnover is the cost of products produced by some and consumed by other workshops during the same period of time.

We will calculate the volume of marketable products and the grade coefficient using the formulas

TP = VpTsd Ks and Ks =

Product A

Initial data:

VpA = 159301 units.

TsdA = 1581.00 rub.

Kc = = = 0.997

TPA = VpACdA Ks = 159301 units. 1581.00 rub. 0.997 = 251099316.36 rubles.

Product B

Initial data:

VpB = 16701 units.

CDB = 1801.00 rub.

P2 = 100% - P1 = 100% - 93% = 7%

Kc = = = 0.997

TPB = VpBCdB Ks = 16701 units. 1801.00 rub. 0.997 = 29988265.50 rub.

The results of the calculations will be transferred to Table 2.

Table 2. Volume of commercial products

And accounting for manufactured products has always been the focus of attention of managers, accountants, financiers and other specialists who are involved in Commercial products are goods produced by an enterprise that are in warehouses and ready to be shipped to the consumer. It is recorded both in kind and in monetary terms. At the same time, the volume of commercial products also includes semi-finished products, which are also supplied to the market.

If we take a car production plant as an example, then it is obvious to everyone that its products consist of cars. These machines can be of different brands. In turn, each brand has several configuration options. For example, the entire line of models is equipped with a heating device. The buyer, according to his needs, can choose a car equipped with a radio and navigator. In the same way, the interior of a car can be lined with materials of different costs.

From the above examples it is clear that for the production of a car they use different materials and components. Of course, the radios are purchased from a third-party supplier. Some radio factory in Russia or abroad is engaged in the production of these complex products. Thus, we can conclude that his commercial products serve as components for a car. It is not difficult to guess that the share and cost of such component elements is significant.

To understand one subtlety in the system economic indicators, you need to know that when analyzing and calculating the results of an enterprise’s activities for a certain period, indicators such as gross and marketable output are used. For some reason, these indicators seem the same to many students and young economists. Although in essence they have fundamental differences. For managers who are involved, they carry completely different information, which, in turn, serves as the basis for making management decisions.

At the automobile plant, which is taken as an example, a situation can quite realistically arise where the mentioned radio tape recorders are purchased with large products - finished cars - being consistently sold to consumers. At the same time, cars are purchased without these same radios. This can happen by various reasons. One of which is their outdated design. All leading companies offer their cars equipped with optical disc players. And in our example, radio tape recorders from yesterday that play only magnetic tape on cassettes.

And it turns out that components purchased for future use will be a useless load collecting dust in the warehouse. First of all, this fact characterizes the low professional level logistics specialists. Of course, one should not blame them for the purchasing decision large quantities these same components. Most likely, the counterparties offered very favorable conditions. And the radios were purchased at a price significantly lower than the market price. Now, for a long time being in the warehouse, by the fact of their presence they increase the gross output.

It must be said that such an indicator is formed using a simple formula. Gross output is marketable products plus inventories in warehouses. And to this is added the volume of work in progress. When chief specialists analyze the results of an enterprise's activities for a reporting period - this could be a quarter or a year - they necessarily pay attention to the structure of gross output. Inventories of components that are not used in the main production must be kept to a minimum. How this is done is a separate topic.

27. What is included in the “gross turnover” indicator.

GROSS TURNOVER- the total cost of the entire volume of products produced by an enterprise over a certain period of time, most often a year. Includes finished products, work in progress, internal turnover of the enterprise, and performance of production work.

28. Two ways to calculate “gross output” by element.

29.Two methods for calculating “commercial products”. Methodology for calculating the volume of product sales.

Gross output- This cost of the overall result production activity of an enterprise for a certain period of time.

Gross output is calculated in two ways:

1) as the difference between gross and intra-factory turnover:

VP = Vo – Vn,(1.1)

where Vo is gross turnover;

Vn – intra-factory turnover.

Gross turnover- this is the cost of the entire volume of products produced over a certain period by all workshops of the enterprise, regardless of whether these products were used within the enterprise for further processing or were sold externally.

Intra-factory turnover- this is the cost of products produced by some and consumed by other workshops during the same period of time.

2) as the sum of marketable products and the difference and balances of work in progress (tools, devices) at the beginning and end of the planning period

VP = TP + (NZPk – NZPn) + (Ik – In), (1.2)

where NZPn and NZPk are the value of work in progress balances at the beginning and end of a given period.

In and Ik - the cost of special tools, semi-finished products, home-made devices at the beginning and end of a given period

Unfinished production– products unfinished by production: blanks, parts, semi-finished products located at workplaces, control, transportation, in workshop storerooms in the form of stocks, not accepted by the quality control department and not delivered to the warehouse of finished products.

Commercial products- These are products intended for sale.

The volume of marketable products for the period is determined by the formula

TP = Tg + Tk + Tn + F + Tu,(1.3)

where Tg is the cost of finished products for external sales;

Tk – the cost of finished products for the needs of capital construction and non-industrial economy of your enterprise;

Tn – the cost of semi-finished products of its own production and products of auxiliary workshops for external sales;

Ф – cost of fixed assets of own production introduced during the period;

Тu – the cost of services and work of an industrial nature on orders from outside or for non-industrial farms and organizations of one’s own enterprise.

Products sold characterizes the cost of the volume of products supplied to the market in a given period and subject to payment by consumers. Sold products differ from commercial products by the balance of finished products in the warehouse. The volume of products sold (RP) according to the plan is determined by the formula

RP = TP + He – Ok, (1.4)

where He and Ok are the balances of unsold products at the beginning and end of the planning period.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods for which payment has not yet arrived.

Example. Determine the size of gross, marketable and sold products. In the reporting period, the enterprise produced products X in the amount of 500 units, products Y - 800 units. The price of product X is 2.5 thousand rubles, Y 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. Remains of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

Solution: We determine the volume of marketable products using formula (1.3):

TP = (500 × 2.5 + 800 × 3.2) + 50 = 3,860 thousand rubles.

Gross output differs from marketable output by the amount of change in work in progress balances at the beginning and end of the planning period: VP = 3,860 + 45 – 65 = 3,840 thousand rubles.

We determine the volume of products sold using formula (1.4): RP = 3,860 + 75 – 125 = 3,810 thousand rubles.