Volume of commercial products produced formula. Volume of commercial products

1. Volume of commercial products
2. Volume of commercial products for three groups of products
3. Commercial products in the base and plan 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 work, outsourced + cost of semi-finished products of own production, outsourced

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 cost of work in progress balances at the beginning and end of this 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 in terms of leftovers finished products in stock. 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.

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, is 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 that entered the market in a given period and are 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.

V) gross output- this is the cost 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

You will need

• Accounting data for the period under review (Balance Sheet, Profit and Loss Statement).

Instructions

Determine the cost of products produced by all departments of the enterprise for the analyzed period (gross product turnover). For calculations, use the accounting data. Find the cost of manufactured and sold products for the period on line 020 “Product cost” of the Profit and Loss Statement.

Find, according to the financial statements, the value of work in progress balances at the beginning and end of the analyzed period. In the Balance Sheet, these figures are entered in lines 130 “Construction in progress” and 213 “Costs in work in progress.” Determine on line 214 of the Balance Sheet “Finished products and goods for resale” the cost of balances of finished products at the beginning and end of the reporting period.

Calculate the gross turnover of products produced by all departments during the period (VO). To the sum of balances of finished goods and work in progress at the end of the period, add the cost of goods sold and subtract the sum of balances of finished goods and work in progress at the beginning of the period. The calculation algorithm follows from the formula for calculating the balance of active accounts at the end of the period: Balance at the beginning + Income for the period - Expense for the period = Balance at the end of the period.

Determine from data accounting the cost of products produced by divisions of the enterprise for their own needs (BC). Review receipt documents or reports of work completed from auxiliary sites for the reporting period. For its own needs, an enterprise, for example, can manufacture containers or carry out major and current repairs of buildings.

Calculate the cost of the enterprise's gross output for the period using the formula: VP = VO - BC, where VP is the estimated value of the gross output, VO is the gross turnover of all the enterprise's products for the reporting period, BC is the cost of products produced by the enterprise for its own needs. Calculate this figure for the same period last year. Swipe comparative analysis, draw conclusions about trends in enterprise production volumes.

To determine price gross products, it is necessary to apply the factory calculation method. It consists in taking into account only that part products, which participated in the production once. This allows you to avoid double counting, because the company produces intermediate products, which are then recycled.

Instructions

There are several calculated values ​​that determine the volume of production products at the enterprise. Most fully reflects this characteristic gross products. Mathematically, it can be found in the form of the difference between two values ​​of trade turnover: gross turnover and intra-factory (intermediate) consumption: VP = VO - VZP, where: VP - price gross products;VO – gross;IZP – intra-factory consumption.

Gross turnover represents the total price final products of all workshops of the enterprise. It does not matter whether these products were sent directly to or transferred to other workshops as an intermediate material or semi-finished product.

Intraplant turnover is the total price semi-finished products or materials produced at the enterprise itself and intended for processing in another workshop. For example, intermediate spare parts or mechanisms for assembly or other equipment.

In size gross products may include data on the following elements for the reporting period: Finished products; Semi-finished products and products manufactured for final consumption, such as spare parts intended for sale rather than for further assembly vehicle; Works on major renovation, since they are included in the concept of depreciation charges, and those, in turn, are material costs associated with the main production; Remains of work in progress.

IN price gross products financial results for: Defective products, including those sold at reduced prices; Industrial waste; Current repair work, since these costs contribute to intra-factory turnover; Payment of non-production expenses: transport, household needs, etc.; Costs of materials for painting, tinting, nickel plating, etc. (while these works themselves are taken into account).

Video on the topic

note

In the food industry, calculations usually use the gross turnover method to account for processed semi-finished products. For example, raw sugar can be duplicated in the cost of refined sugar.

Attraction investor It’s worth starting with monitoring the real estate market: a lot depends on how busy it is. Having found several companies that could potentially become your investors, invest in at least a little checking of each of them, since there is a risk of dishonesty on the part of investors. And the main means to attract a reliable investor should be a business plan for your construction.

Instructions

Spend a little marketing research real estate market. This can be done either independently, using open sources on the Internet (real estate analytical sites, etc.), or by hiring someone who understands this. This will give you a picture of how attractive the property is to investors in this moment who could invest in your construction projects.

Visit investment company websites. Sometimes you can find out quite a lot about their activities and their condition from the site. Make a list of companies that would suit you as investors. Check them - at least with the help open sources. Order an extract from the Unified state register legal entities, since you can glean quite a lot of information about the company from it. Select the most reliable potential investors. At first it seems that it doesn’t matter what the company is as long as it provides funds, but this is not so. An unreliable investor may suddenly lose interest in your project, which can lead to your loss.

The main tool for attracting investor attention to your construction is construction plan. In it you should describe the concept construction project, the market situation with such projects, necessary work, the necessary funds, the payback of the project. The latter is most important because the investor is investing in order to get the maximum return. Accordingly, his interest in your project depends on whether this project will bring him the expected result.

Much depends not only on the business plan, but also on you. An investor is unlikely to seek to manage your project; all he needs is . Therefore, he must be confident that all those brilliant numbers indicated in your plan will be achieved. Therefore, you must come across not only as someone who is knowledgeable about the real estate market, but also as a capable manager.

Video on the topic

note

Finding and selecting an investor for a venture enterprise at the earliest stage of its development is one of the most difficult and responsible tasks. Not all money is the same. “You can divorce your wife, but never divorce an investor!” - say venture capitalists. Keep this in mind and choose your investor carefully.

Helpful advice

On the other hand, there is a bias towards investors. The media has created an image of an investor as a person who speculates on the stock exchange, buys everything on the vine, and is something between a fraudster and gambler. So, you have a business idea that needs an investor to implement. How to find and interest an investor?

Sources:

• investors in construction in 2019

How to find gross output in the balance sheet of an industrial enterprise when preparing financial statements? This question is asked by many modern accountants, who must know what gross output includes and how all the necessary indicators are calculated.

Instructions

After this, accurately summarize all the results you received, and subsequently select all the displayed data into the enterprises in which the gross from is indicated. When you already have a specific total amount, simply add to it the annual increase in the value of all inventories. Secondly, pay attention to services in each industry if you work in a multi-industry business. To find gross output and find it correctly, it is necessary to use accurate prices.

Remember that in industries such as forestry, agriculture, manufacturing and mining, calculating the value of gross output is much more difficult. This fact occurs due to the fact that the reporting documentation does not contain comprehensive information. If your enterprise does not belong to these industries, then gross output is relatively easy to calculate. After making the initial calculations, perform the following action - quickly fill in all information gaps regarding data on the full sales amounts of finished products produced by your enterprise.

In your calculations, be sure to take into account the cost of inventory stored in various production warehouses, and then make any necessary adjustments. Be sure, after calculating all totals, to bring them into accordance with accepted industry classifications using the latest calculation concepts. As a result, you should get the cost of manufactured products taking into account the manufacturer's price.

At the time of reporting, evaluate unsold goods stored in the warehouse premises of your enterprise using the same methods as sold products. At the same time, the increase in work in progress and inventories in warehouses can be assessed both at book value and taking into account, without taking into account the estimated profit. The obtained data can subsequently be used for both financial reporting and statistical accounting.

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 an enterprise/organization in physical terms and in monetary terms.

You will need

• - financial statements.

Instructions

Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the time of its end. 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 located.

Find the volume of finished products in natural. It is not difficult to standardize such a calculation process. To do this, add up such quantities as finished products released, the number of their outgoing balances, the number of finished products sold and the number of finished products left at the beginning of the reporting period.

Since the above calculation is relative, to obtain a more accurate and correct value, add the difference calculated above to the revenue from the sale of manufactured products total amount production for the reporting period and the balance of manufactured products.

note

The rationality of drawing up a plan for its sales through the existing distribution network, as well as the correctness of expanding this network, depends on the correctness of calculating the volume of finished products in monetary terms.

Helpful advice

The dynamics of changes in the volume of production are monitored according to the growth/decrease graph of the revenue of an enterprise or organization during 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 a longer period.

Sources:

• Analysis of production volume and product sales
• determine production volume

Determine volume gross products in most cases, it is possible using the factory method, which eliminates the repeated counting of intermediate products. This calculated statistical indicator characterizes the growth rate of production and labor productivity.

Instructions

The gross output of an enterprise is the total monetary value of units of goods for the reporting period of time. This does not take into account the cost of finished products and semi-finished products involved in its production, i.e. sold for domestic consumption. This calculation strategy allows you to avoid repeated calculations, since the costs of raw materials participate in the formation of the total value. However, at some enterprises in the light and food industries, double counting is allowed.

Similar method calculation is called factory. From it you can determine the volume gross products, which in general is equal to the commodity products minus the residual value of work in progress, as well as the cost of remaining equipment, tools and fixtures special purpose: V = TP + (HP2 – HP1) + (I2 – I1).

TP commercial products are total cost a batch of goods or services produced for sale outside the enterprise. This value is expressed in the prices at which the goods are sold to the consumer, depending on the volume of purchase: wholesale or retail.

Work in progress indicators NP2 and NP1 are calculated, respectively, at the end and beginning of the reporting period. The difference between them shows the cost of semi-finished products and materials already included in commercial products, as well as intermediate products of the unfinished production cycle. The second applies to enterprises producing metal structures, for example, machine-building plants.

The residual value of instruments I2 and I1 is determined at the end and beginning of the period. The list of equipment and special devices used is approved for each individual enterprise and certified by the managing ministry or department.

Video on the topic

Tip 7: How to determine the volume of gross, marketable and sold products

Analysis of results financial activities enterprise covers several areas, in particular, volume calculation products. Depending on the calculation methods, products can be marketed, gross, sold or net.

Instructions

The profit of the enterprise is based on the results of the finished products, based on the volume of its sales. It is important for any manufacturer that this indicator has a positive sign and corresponds to forecasts. Therefore, every the financial analysis, within which, in particular, it is necessary to determine the volume gross, commodity and sold products.

All three quantitative indicators represent volumes products, calculated using different methods. Gross volume products, produced at the enterprise using its own or purchased materials, minus intermediate products and semi-finished products involved in production. This means that gross output includes only final goods. This method avoids double counting and is called factory method.

FORESTRY COLLEGE OF Emperor Peter I

N. L. Teplitskaya

"Fundamentals of Economics"

METHODOLOGICAL INSTRUCTIONS FOR CARRYING OUT

PRACTICAL LESSONS

for specialty

140448 Technical operation and maintenance of electrical and electromechanical equipment (timber industry)

Practical lesson No. 1

Topic: Production program and production capacity.

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

Work order:

OPTION Sample

Problem 1

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

Initial data:

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

Volume of commercial products

C g - cost of finished products

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

С n - cost of semi-finished products of own production and products of auxiliary workshops for external sales

F is the cost of fixed assets of own production introduced during the period.

C y - the cost of services and work of an industrial nature on orders externally or for non-industrial farms and organizations of one’s own enterprise.

Problem 2

Task 1. Determine the production program, production utilization rate using the formula Mpr (production capacity), planned output volume (Qpr). capacity (K.m.);

Task 2. Draw a conclusion on the use of equipment (identify the leading group of equipment and the “bottleneck” based on labor costs).

Initial data: The amount of equipment, its time fund, and the labor intensity of manufacturing operations are given.

353pcs. etc.

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

3. calculate the production capacity utilization rate (Ki.m.) using the formula

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

The “bottleneck” is group 1 with Ki.m. = 1.04, the rest require the development of measures for a more complete load.

Control questions.

The production program (product production plan) is determined on the basis of sales volume, product range and range, its quality, profit margin, level of profitability and market share of the enterprise.

The production program consists of two sections: a production plan in physical (conditionally natural) terms and a production plan in value terms.

Production capacity is the ability of the means of labor assigned to the enterprise (machines, equipment, installed production areas) to achieve maximum production output per year. It is calculated in the same natural units in which the volume of production is planned. Characterizes the potential of the enterprise. Determined per year based on the capacity of leading workshops and units.