Volume of marketable products formula. Volume of commercial 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 noted 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 is 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.

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:

Base year		Planned year
Issue pcs.	Product unit price UAH.	Issue pcs.	Product unit price UAH.	Cost of outsourced work
				7 800

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 externally produced.

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.

	Finished products, including product A:
	Wholesale price including VAT, UAH.
	Issue, pcs.
	Product B
	Wholesale price including VAT, UAH.
	Issue, pcs.
	Product B
	Wholesale price including VAT, UAH.
	Issue, pcs.
	Semi-finished products of own production, intended for sale, thousand UAH.
	Industrial services, thousand UAH.
	Remains of work in progress, thousand UAH.
	On beginning of the year
	At the end of the year

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

Every enterprise faces the inevitability of planning production volumes and sales of products. Calculation of product output is a mandatory element not only in production planning, but also in the work of sales and supply departments. In addition, the company's management needs to present production capacities calculated in natural and monetary equivalents. Let's talk about the meaning of production volume and its calculation.

Definition

In essence, the volume of output is the summed amount of goods produced over 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 company is obliged to provide such information to higher organizations, founders, investors and other users;
strategic, since it positions the enterprise and provides conditions for concluding contracts and promoting in the market.

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

Natural (pieces, m, tons, kg);
Cost (in rubles or other currency);
Conditionally natural (in generalizing the assessment 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 the product. Gross value is the monetary value of all company products and services provided during the reporting period. It takes into account total cost manufactured products, semi-finished products, services provided, changes in work in progress balances and intra-system turnover.

Commodity value refers to the cost of products produced by an enterprise and intended for sale. Fluctuations in the value of “work in progress” and intra-farm turnover are not included in the commodity value. In many enterprises, the values of gross and marketable output are identical if there are no indicators of internal turnover and work in progress.

Gross production volume is calculated using the formula:

VP = TP + (NP k/g – NP n/g), where

VP and TP – gross and marketable products,

NP k/y and NP n/y – work in progress at the end and beginning of the year.

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

O pr = 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 production volume will be 170,000 rubles. (100 x 200 + 500 x 300).

How to find product sales volume: formula

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

O rp = VP + O gpng - O gpkg, where

VP – gross product,

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

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

O rp = 300,000 + 20,000 – 35,000 = 285,000 rub.

Optimal output volume

The optimal production volume is one that ensures the fulfillment of the terms of the concluded agreements within the agreed time frame with minimal costs and maximum efficiency. The optimal volume is determined by comparing gross or maximum indicators.

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

Determine the size of the output volume at which profit is equal to 0;

Calculate the volume of production with maximum profit.

Let us demonstrate the calculation of optimal values using an example:

volume of sales	price	revenue	gross costs		profit (revenue – gross costs)
volume of sales	price	revenue	permanent	variables	profit (revenue – gross costs)

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 achieve zero profit by producing from 15 to 20 parts. The profit will reach its maximum value when producing 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 size.

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

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

factors indicating the company’s provision with material and raw materials resources, specialists, the use of new technologies and techniques, etc.;

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

Analysis of production volume and product sales

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

assessment of the dynamics of production volume;
identifying conditions that influence changes in these values;
disclosure of reserves for increasing output and sales.

The volume of production in value terms is determined by the following indicators:

Volume of sales (revolution) is the cost of goods and services produced and sold by an enterprise over a certain period of time, as well as income from financial and other transactions.

Commercial products - this is the cost of finished products obtained as a result of the production activities of the enterprise, work performed and services intended for external sales.

Included in the TPtimber industry enterprises included:

Costs of round timber transported to warehouses and intended for real life

We're standing. finished production and production factories for woodworking workshops. and forest chemistry.

Cost of production of auxiliary workshops intended for outsourcing

We're standing. work performed on orders from outside or for the needs of our own production.

Gross output nature of the entire volume of work performed by the enterprise over a defined period of time (month, quarter, year). Gross output includes both finished and work in progress. VP = Commercial products Change in WIP balances

Clean products is the newly created value in the enterprise. Net production = Sales volume – Material costs – Depreciation

21. Production capacity of the forest industry enterprise. Calculation of the average annual capacity of the enterprise

Production capacity (PM) – the ability of an enterprise to produce the maximum number of products over a defined period of time with efficient operation of equipment in terms of time and power, and advanced organization of production and labor.

PM l/z p/p is determined by the capacity of logging stations. In order to identify and eliminate bottlenecks, they determine PM by production phases.

At each phase of l/z production, PM is calculated using the formula:

PM = Shiftable quantity of equipment * Average list number of equipment * Mode number of days in a year * Shift coefficient of equipment * Kn. * Coefficient taking into account downtime of equipment in reserve * Coefficient taking into account the use of equipment on main jobs.

For l/z p/p when calculating the PM, determining the phenomenon capacity of logging roads . If a settlement has several logging roads adjacent to the final dispatch point, then the PM is determined for each road and then their Vs are summed up.

2. PM establishes the maximum possible potential for the use of objects of labor, labor and labor force.

3. The PM is established during the transport phase, because The volume of exported dr-n is the main indicator of the production program of l/s p/p in physical terms and the volume of marketable l/s products in value terms.

4. A PM has been installed for the removal of dr. coordinated with logging and non-forestry phases of l/z production.

The main ways to improve the use of PM l/z on p/p phenomena:

– Creation of a stable base for the development of l/s based on continuous, non-exhaustive and rational use of natural resources

– Intensification of forest management and timely restoration of productive forests on the basis of long-term lease of forest areas.

– Introduction of machine harvesting in accordance with silvicultural requirements

– Involvement in exploitation of soft-leaved soil

– Introduction of cut-to-length technology for harvesting materials based on newly created domestic technology

– Increased processing of soft-leaved and low-quality fertilizers

– Reducing the seasonality of roads due to the expansion of construction of year-round roads

– Application of progressive forms of occupational safety and advanced training of workers.

Target– mastering practical skills in calculating production volumes.

1) Theoretical background

2) Solving the problem

3) Individual work according to options

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

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

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

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

1) Gross output

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

where GP is finished products,

Uph – industrial services,

PF – semi-finished products,

WIP – work in progress.

2) Commercial products

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

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

3) Products sold

RP = TP + GPng – GPkg (3)

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

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

4) Conditionally pure products

PDE = VP – MH (4)

where MZ is material costs.

Task 1.

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

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

Solution.

1) gross output enterprises

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

2) commercial products

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

3) sold products

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

4) conditionally pure products

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

UHP = 6560 – 3261.5 = 3298.5 thousand rubles.

Task 2.

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

Solution.

1) volume of commercial products:

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

2) gross output:

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

3) products sold:

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

Option 1

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

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

Control questions

1) What is classified as circulation funds (working production assets) at an enterprise?

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

3) What is the rationing process? working capital?

Options for individual work

Option 2

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

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

Option 3

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

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

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

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

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

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

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

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

Option 4

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

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

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

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

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

Option 5

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

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

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

The repair shop produced major renovation 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 using the following data:

Option 6

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

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

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

Option 7

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

2) Determine the volume of commercial and gross output.

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

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

Option 8

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

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

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

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

Determine the size of gross, marketable and sold products.

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

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

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

Practical work 7