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1. Determine the profit on sales (operating profit) in the one-step and multi-step method for calculating the amount of coverage (Table. 1.2):

Initial data on products (Table 1)

Indicators Unit Value of products

A B C D

The selling price (excluding VAT and excise duties) rubles. / Pcs. 5000 8500 3000 7200

Number of sales volume. / Month. 32 15 35 6

The cost of the basic materials for the product thous. / Pcs. 700 1100800820

CP of production workers

the product thous. / pcs. 280 1200800650

Other variable costs of the product thous. / Pcs. 150280300150

Production place of manufacture

Products shop section 1 Section 1 1: 1 Phase 2 Phase 2 workshop workshop 2

section 3 workshop 2

section 4

Fixed costs (thous. / Month.) (Table 2)

Indicator Value

1. Accrued depreciation:

1.1. Buildings and facilities - Shop 1 1500

Shop 2 2000

1.2. Equipment and vehicles -

Shop 1 3500

Shop 2 6000

1.3. Fixed assets of the enterprise 5100

2. Wages:

2.1. Masters and auxiliary workers -uchastok 1 1200

section 2900

Phase 3 2000

section 4850

2.2. AUP department 1 4000

Shop 2 5500

2.3. The management 21,500

3. Maintenance of:

3.1. Buildings department 1 2000

3.2. Administrative building 1800

4. Other fixed costs:

4.1. Section 1 1000

section 2600

section 3300

portion 4200

4.2. Workshops 1 2500

Shop 2 8000

4.3. Enterprises 150000

5. General sales expenses 3000

6. Determine the percentage of production costs in the cost if it is known that the cost of market research - 20 thousand. Rub., The costs of the administrative staff of the enterprise - 35 thousand. Rub .; the cost of transporting goods to the consumer - 15 th. rub .; the cost of maintenance and operation of machinery and equipment - 20 th. rub .; cost of raw materials - 35 th. rub .; za¬rabotnaya charge of production workers with deductions - 25 thous. rub .; advertising costs - 10 thousand. rub.

7. Determine the shop cost based on the following data: the value of the base material is 90 th. Rub .; wages of production workers is 200 thousand. rub .; UST - 26%; depreciation of 45 thousand. rub., and their share in the workshop costs is 30%.

8. The plant manufactures three types of products - A, B, C:

Indicator A B

Annual output, pcs. 150 200 350

Costs of raw materials and basic materials, rub. / Pcs. 120 50 80

The cost of purchased components, rub. / Pcs. 200 80 30

Wages of production workers, rub. / Pcs. 50 10 60

UST 26% 26 26

Craft workshop costs for the year, ths. Rub. 60

It is necessary to define the shop cost of products A, B, C; annual savings for each product on the fixed costs in view of the fact that the release of products has increased in the article A - 10 pcs., for product B - 20 pcs., in an article in the - 50 pcs. The amount of shop expenses remained unchanged. The base distribution shop expenses - wages of production workers.

9. The company manufactures bearings. This year, for the production of 2 million. Units were purchased:

- Equipment, worth 2.2 mln. Rub .; the rate of depreciation of equipment, calculated on the basis of straight-line method of its calculation is 10% per annum (for the purchase of equipment, the company received a bank loan for 5 years at 25% per annum);

- Materials, cost 15 rub. / Pcs.

- Wages of production workers was 11.5 million. Rub. / Year;

- Wages AUP enterprise - 4 million. Rub. / Year;

- Unified social tax was 26%;

- Products are manufactured in the workshop of 100 sq.m. Which is now rented, the rental price is 150 rub. / Sq.m per month;

- Expenses for telephone calls amounted to 120 thousand. Rub. / Year;

- Payment of electricity for technological needs - 350 thousand. Rub. / Year;

- Transportation costs with You see page: Accounting and auditing (ENGECON)

Initial data on products (Table 1)

Indicators Unit Value of products

A B C D

The selling price (excluding VAT and excise duties) rubles. / Pcs. 5000 8500 3000 7200

Number of sales volume. / Month. 32 15 35 6

The cost of the basic materials for the product thous. / Pcs. 700 1100800820

CP of production workers

the product thous. / pcs. 280 1200800650

Other variable costs of the product thous. / Pcs. 150280300150

Production place of manufacture

Products shop section 1 Section 1 1: 1 Phase 2 Phase 2 workshop workshop 2

section 3 workshop 2

section 4

Fixed costs (thous. / Month.) (Table 2)

Indicator Value

1. Accrued depreciation:

1.1. Buildings and facilities - Shop 1 1500

Shop 2 2000

1.2. Equipment and vehicles -

Shop 1 3500

Shop 2 6000

1.3. Fixed assets of the enterprise 5100

2. Wages:

2.1. Masters and auxiliary workers -uchastok 1 1200

section 2900

Phase 3 2000

section 4850

2.2. AUP department 1 4000

Shop 2 5500

2.3. The management 21,500

3. Maintenance of:

3.1. Buildings department 1 2000

3.2. Administrative building 1800

4. Other fixed costs:

4.1. Section 1 1000

section 2600

section 3300

portion 4200

4.2. Workshops 1 2500

Shop 2 8000

4.3. Enterprises 150000

5. General sales expenses 3000

6. Determine the percentage of production costs in the cost if it is known that the cost of market research - 20 thousand. Rub., The costs of the administrative staff of the enterprise - 35 thousand. Rub .; the cost of transporting goods to the consumer - 15 th. rub .; the cost of maintenance and operation of machinery and equipment - 20 th. rub .; cost of raw materials - 35 th. rub .; za¬rabotnaya charge of production workers with deductions - 25 thous. rub .; advertising costs - 10 thousand. rub.

7. Determine the shop cost based on the following data: the value of the base material is 90 th. Rub .; wages of production workers is 200 thousand. rub .; UST - 26%; depreciation of 45 thousand. rub., and their share in the workshop costs is 30%.

8. The plant manufactures three types of products - A, B, C:

Indicator A B

Annual output, pcs. 150 200 350

Costs of raw materials and basic materials, rub. / Pcs. 120 50 80

The cost of purchased components, rub. / Pcs. 200 80 30

Wages of production workers, rub. / Pcs. 50 10 60

UST 26% 26 26

Craft workshop costs for the year, ths. Rub. 60

It is necessary to define the shop cost of products A, B, C; annual savings for each product on the fixed costs in view of the fact that the release of products has increased in the article A - 10 pcs., for product B - 20 pcs., in an article in the - 50 pcs. The amount of shop expenses remained unchanged. The base distribution shop expenses - wages of production workers.

9. The company manufactures bearings. This year, for the production of 2 million. Units were purchased:

- Equipment, worth 2.2 mln. Rub .; the rate of depreciation of equipment, calculated on the basis of straight-line method of its calculation is 10% per annum (for the purchase of equipment, the company received a bank loan for 5 years at 25% per annum);

- Materials, cost 15 rub. / Pcs.

- Wages of production workers was 11.5 million. Rub. / Year;

- Wages AUP enterprise - 4 million. Rub. / Year;

- Unified social tax was 26%;

- Products are manufactured in the workshop of 100 sq.m. Which is now rented, the rental price is 150 rub. / Sq.m per month;

- Expenses for telephone calls amounted to 120 thousand. Rub. / Year;

- Payment of electricity for technological needs - 350 thousand. Rub. / Year;

- Transportation costs with You see page: Accounting and auditing (ENGECON)

10. Determine the total cost of the crankshaft. Black weight stamped billets - 65 kg, the net weight of the crankshaft - 48 kg. Price pressed blanks - 5.45 rub., The price of 1 ton of waste - 180 rubles. The basic salary is 3.5 rub., Shop indirect costs estimated at - 180% (of the basic salary), works general expenses - 130% (of the basic salary) Non-manufacturing costs - 6% (of production costs).

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made-to-order to meet all requirements;

successfully defended.

the amount of work - 14 pages

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