The plant plans to sell 1,600 solution products. Solution. Target profit planning. National economics - economics of the firm
Task 1
The company bought products for 1000 rubles. Subsequently, she became unusable. Another company offers to buy these products for 1600 rubles. In this case, additional costs will amount to 1200 rubles. Is it worth selling?Solution:
1000+1200=2200 rub.
2200-1600=600rub
1000-600=400 rubles loss
Task 2
The bakery bakes products for 20,000 rubles. The wholesale buyer offers to bake more rolls, but at the same time, variable costs will increase by 6,000 rubles. Minimum contract price?Solution:
20 000+6000=26000 rub.
Task 3
Determine the break-even point using the equation method.- the price of one unit. products 5000
- amount of fixed costs 700,000
Solution:
Let's take x as the number of units.
5000 * x = 3000 * x + 700,000 + 0
2000x = 700,000
x = 350 units
350 * 5000 = 1,750,000 rubles
Task 4
Using the marginal profit method, determine how many units and for how much products must be sold to cover all fixed costs, if the marginal profit is 2000, the fixed costs are 700,000. The rate of marginal profit is 40%.Solution:
1) 700,000 / 2000 = 350pcs
2) (700 000 * 100) / 40 = 175 000
Task 5
Using the method of equations and marginal profit, determine the volume of sales necessary to make a profit of 400,000.- price per one. products 5000
- variable costs per unit. products 3000
- fixed costs 700,000
Solution:
1) Method of equations
Let x be the number of units
5000 * x = 3000 * x + 700,000 + 400,000
2000x = 1,100,000
x = 550 units
550 * 5000 \u003d 2,750,000 rubles.
2) Profit margin method:
(700 000 + 400 000) / 2000 = 550
550 * 5000 = 2 750 000
Task 6
The company plans to sell 600 products. Variable costs 1000 rubles. Fixed costs: 160,000 rubles. The company plans a profit of 200,000 rubles. At what price to sell products?Solution:
Let x be the price of the product
600x - 1000 * 600 - 160,000 = 200,000
600x = 600,000 +160,000 + 200,000
600x = 960,000
x = 1600 rubles
Marginal income:
160 000 + 200 000 = 360 000
360 000 / 600 = 600
1000 + 600 = 1600
Task 7
The organization produces and sells products at a price of 150 rubles. Variable costs are 100 rubles per unit. The fixed costs of the organization for the production of products amount to 275,000 rubles.Define:
1. Breakeven point.
2. The profit that the organization will receive in the event of the sale of 6000 products.
3. The rate of marginal profit in revenue.
4. The number of products that need to be sold in order to get 100,000 rubles of profit.
Solution:
Let x be the number of products
1. 150 * x \u003d 100 * x + 275,000 + 0
50x = 275,000
x = 5,500 units.
Break-even point in value terms
5,500 * 150 = 825,000 rubles
2. 150 * 6000 - 100 * 6000 - 275 000 = 25 000
3. (150 - 100) / 150 = 33,33%
4. 150 * x \u003d 100 * x + 275,000 + 100,000
50x = 375,000
x = 7,500 units
Task 8
Calculate the break-even point for each product. Which product should be discontinued?|
Index |
Product A |
Product B |
Total |
|
Sales proceeds, rub. |
6000 |
4000 |
10000 |
|
Variable costs, rub. |
4500 |
2000 |
6500 |
|
Marginal profit, rub. |
1500 |
2000 |
3500 |
|
Fixed costs, rub. |
1523 |
2200 |
|
|
Break even |
3023 |
2677 |
|
|
Profit Loss |
Reporting period expenses: - straight material costs 1 666 148 - remuneration of production personnel 119,400 - remuneration of employees of the organization 74,000 - rent 112 000 - social contributions from the salaries of the administration 47,486 - variable shop expenses 19,756 - Fixed overhead costs 24,000 - other variable expenses 6,000 - other fixed costs 19 140 Solution: Let's determine the cost of manufactured products: 1 666 148 + 119 400 + 19 756 + 6 000 = 1 811 304
Task 10 Calculate the cost of production for each order. There are currently 3 orders. At the beginning of the reporting year, there is information on account balances:- materials 3000 - work in progress (order No. 2) 2200 - finished products(order No. 1) 7900 During the reporting month, materials with a total value of 28,000 were issued for orders. Including 65% of the cost of materials for No. 2, 35% for (order No. 3). Direct labor costs amounted to 2500 for (order No. 2), 3000 for (order No. 3). Solution:
Task 11 It is required to sell products, while covering fixed costs, to reach the break-even point.Revenue for 4,000 units was 4,000,000 Variable costs 2,400,000 Fixed costs 1,400,000 Solution:
Task 12 Variable production costs are 120 rubles a piece.The price of the product is 200 rubles a piece. Variable sales costs 18 rubles a piece Medium fixed costs 16 rubles a piece The branch produces 20,000 products. He receives a proposal for an additional purchase of 2,000 products, for the amount of 144 rubles apiece. Is this offer recommended? Solution:
Task 13 Determine the selling price of the product if:- fixed costs 480,000 - planned profit 160 000 - variable costs per 1 unit of product 80 - planned sales volume 32,000 pcs Solution Let x be the price of the product, then: 32,000 * x = 80 * 32,000 + 480,000 + 160,000 32,000x = 3,200,000 x \u003d 100 rubles. |
Task 1. Fixed costs are equal to 40,000 rubles, the selling price of a unit of production is 80 rubles, variable costs per unit of production are 55 rubles. Determine the breakeven point
Let's define the breakeven point:
where is the harmless - the number of products that must be produced and sold to ensure the break-even of the enterprise (covering all the costs of the enterprise); ПЗ - fixed costs of the enterprise; UZ per - specific variable costs.
With a sales volume of 1,600 units, the total costs will be = 40,000 + 55 1,600 = 128,000 rubles. Total revenue \u003d 80 1600 \u003d 128000 rubles.
That is, with a sales volume of 1600 units, the company does not receive any profit or loss.
Task 2. The company plans to produce three types of products. Specific variable costs ax and sales volume by products are shown in table 7.1
Table 7.1
The total sales volume is 3,360 thousand rubles. fixed costs 1,075 thousand rubles.
Determine the critical sales volume and financial safety margin of the project
Let's calculate the variable costs in Table 7.2.
Table 7.2
Let's calculate the break-even indicators in Table 7.3.
Table 7.3
|
Index |
Meaning |
|
1. Sales volume, thousand rubles |
|
|
2. Variable costs, thousand rubles. |
|
|
3. Marginal profit, thousand roubles. (-) |
|
|
4. Fixed costs, thousand rubles. |
|
|
5. Critical sales volume, thousand rubles. (/*) |
|
|
6. Margin of financial strength, thousand rubles. (-) |
|
|
7. Margin of financial strength, % (/ * 100) |
The critical sales volume is 2538 thousand rubles, that is, with revenue below this sales volume, the company will receive losses. With a sales volume of 3,360 thousand rubles. the financial safety margin is 822 thousand rubles, or 24.47%.
Task 3. Determine the critical sales volume marketable products enterprise in which its profit is zero. The firm's fixed costs are $2,000. units, the level of variable costs - 30% in the price of the goods. The market price of the goods is 5 den. units without VAT
where O bezub. - sales volume at the break-even point (critical sales volume) in value terms;
To per. - coefficient of the ratio of variable costs and sales proceeds (coefficient of contribution to coverage).
The critical sales volume is 2857.14 monetary units, that is, with revenue below this sales volume, the company will receive losses.
Task 4. Determine the critical volume of production if fixed costs increase by 10%, and the market price decreases by 5%. The remaining conditions are the same as the data of the previous problem
Calculate fixed costs:
where. - change in fixed costs.
Calculate the specific variable costs:
where C. - the price of the goods.
Let's calculate the new price:
where. - price change.
Calculate the critical sales volume of marketable products:
The critical sales volume will be 3215.4 den. units
Calculation tasks - analogues
National economy - ECONOMY OF THE FIRM
Task for evaluating the efficiency of the use of fixed capital.
TASK - ANALOGUE No. 1
Determine change in indicators of capital productivity, capital-labor ratio, in the reporting year compared with the base.
Initial data: In the base year, the average annual cost of fixed assets was 9,000 thousand rubles. At the beginning of the reporting year, it was equal to 8300 thousand rubles.
in the amount of 1500 thousand rubles.
The volume of products sold amounted to 8,500 thousand rubles in the base year, and 9,500 thousand rubles in the reporting year. The average headcount in the base year was 650 people, and in the reporting year - 690 people. The base shift ratio was 1.2, and the reporting ratio was 1.45.
Solution
1. Determine the average annual cost of the OPF of the reporting year
Exercise on the determination of the need for working capital.
TASK - ANALOGUE No. 2
Determine change in the time of one turnover of working capital in the reporting year compared to the base year.
Initial data: Average balances of working capital at the end of the base year - 15,000 thousand rubles. Proceeds from the sale of products in the base year - 300,000 thousand rubles. In the reporting year: the volume of sales increased by 10%, the balance of working capital - by 8%.
Solution
1. Determine the number of turnovers of working capital in the base year 
2. Turnover duration 360 days / 20 turns = 18 days
3. Determine the volume of production in the reporting year: 300,000x1,1 = 330,000 thousand rubles.
4. Determine the balance of working capital in the reporting year
15000 x1,08 =16200 thousand rubles.
5. Determine the number of turnovers in the reporting year: 330000/16200 = 20.4
6. Turnover duration 360 days / 20.4 turns = 17.64 days
7. The change in the time of one revolution was: 17.64 - 18 = -0.35 days
TASK - ANALOGUE No. 3
Determine the turnover ratio of the company's working capital, if
the cost of the annual output of marketable products - 1200 thousand rubles. Costs per ruble of marketable products - 0.8. The norm of working capital in industrial stocks is 15 days, the norm of stock of finished products in the warehouse is 10 days, the duration of the production cycle is 20 days. The coefficient of increase in costs is 0.75.
Solution
1. We determine the volume of marketable products 1200 / 0.8 = 1500 thousand rubles.
2. Determine the amount of working capital 
3. The turnover ratio of working capital is 1200/123.3=9.7 times or 37 days.
TASK - ANALOGUE No. 4
Determine the amount of working capital that the company needs, provided that the volume of sales remains the same.
Initial data: The average balance of working capital in the reporting year was 16800
thousand rubles, and the volume of sales for the same year -68900 thousand rubles. In the planned year, the duration of the turnover is planned to be reduced by 2 days.
Solution
1. Determine the turnover ratio (duration of turnover) in the reporting year.
2. We determine the duration of the turnover of fixed assets in the planned year 88-2 \u003d 86 days,
the number of revolutions is 360/86= 4.2
3. Since the volume of products sold remains the same, the amount of working capital will be: 68,900/4.2 = 16,400 thousand rubles.
Task to determine the break-even point and planned profit.
TASK - ANALOGUE No. 5
Determine breakeven point
Initial data: Fixed costs are equal to 40,000 rubles, the selling price of a unit of production is 80 rubles, variable costs per unit of production are 55 rubles. determine the breakeven point.
Solution
We determine the specific profit: 80 - 55 \u003d 25 rubles.
Break even point = 40000/25= 1600 units.
Indeed, with a sales volume of 1600 units, total costs \u003d fixed costs + variable costs \u003d 40,000 + 55 x 1600 \u003d 128,000 rubles,
and total revenue \u003d 80x1600 \u003d 128,000 rubles, i.e. with a sales volume of 1600 units. The company makes neither profit nor loss.
TASK - ANALOG No. 6
Initial data:
Solution
Condition: each time one change to the original scenario is considered and the impact of the change on the break-even point and profit is assessed.
Fixed cost change: 30000/(80-55)= 1200 units Δ Tb=200 units
Price change: 40000/(95-55)=1000 units Δ Tb=1000 units
Change in variable costs per unit production: 40000 / (80-60) = 2000 units
Δ Tb=1000 units
Assignment for the assessment of profit from sales.
TASK - ANALOGUE No. 7
Definition quantity of products to obtain a certain amount of profit
Initial data: The enterprise produces and sells products "B", variable costs per product are 1500 rubles. The product is sold at a price of 2100 rubles, fixed costs are 540,000 rubles.
How many products the company must sell to ensure the receipt of 150 thousand rubles. arrived?
Solution:
1. Determine the amount of marginal income (two methods are offered):
Gross revenue - (minus) variable costs, or
The amount of fixed costs + profit: 540,000 + 150,000 \u003d 690,000 rubles.
2. Determine the average marginal income (product price - (minus) average variable costs): 2100 -1500 \u003d 600 rubles.
3. Let's determine the number of products sold for the planned profit (the ratio of the total marginal income to its average value):
690000 / 600 =1150pcs.
The task for determining the volume sale of goods, sales proceeds; profitability of sales.
TASK - ANALOGUE No. 8
Determine the size of sold and gross output in the planned year.
Initial data: In the coming year, the company plans to sell the finished
products for 30 million rubles, as well as to perform work and services in the amount of 15 million rubles, to manufacture semi-finished products for 10 million rubles, including 5,000 thousand rubles will be consumed in production. The volume of work in progress at the end of the year is planned to increase by 9,000 thousand rubles compared to the beginning of the year.
Solution:
1. Determine the volume of gross output
30.0 +15.0 +10.0 + 9 = 64.0 million rubles
2. Determine the volume of products sold
30.0 + 15.0 +5.0 = 50.0 million rubles
TASK - ANALOGUE No. 9
Define: volume of sales of goods, proceeds from sales; sales profitability.
Initial data: The firm produces product A. In the reporting month, specific variable costs amounted to 40 rubles. Fixed costs - 220 thousand rubles. per month. The price of the goods is 100 rubles. The received profit is 120 thousand rubles.
Task for evaluating the efficiency of working capital use.
TASK - ANALOG No. 10
Determine change in the asset turnover ratio in the reporting year.
Initial data: At the end of the reporting financial year fixed assets enterprises are equal to 120,000 rubles, current assets - 50,000 rubles, and short-term liabilities - 60,000 rubles. During the reporting financial year, the sales volume is 350,000 rubles. In the base year, sales per ruble of assets amounted to 2.9 rubles/ruble.
Solution
Total net assets \u003d non-current assets + current assets - short-term liabilities \u003d 120,000 + 50,000-60,000 \u003d 110,000 rubles.
Asset turnover ratio \u003d (sales volume) / (total net assets) \u003d 350,000 / 110,000 \u003d 3.18
That is, for every ruble invested by the investor, there is a sales volume of 3.18 rubles. during the reporting period under review. The change in asset turnover is:
3.18 - 2.9 \u003d 0.28 rubles / rub.
TASK - ANALOGUE No. 11
Determine current liquidity ratio.
Initial data: At the end of the financial year, the company's reserves are 35,000 rubles,
accounts receivable - 13,000 rubles, cash - 4,000 rubles, and short-term liabilities - 58,000 rubles.
Solution
Determine the amount of current assets.
Current assets \u003d stocks + receivables + cash on hand \u003d 35,000 + 13,000 + 4,000 \u003d 52,000 rubles.
Determine the current liquidity ratio
Current liquidity ratio = (current assets) / (short-term liabilities) = 52000 / 58000=0.896 cash from other sources. To pay off each ruble of short-term liabilities, the enterprise will be able to immediately mobilize 0.89 rubles by selling reserves, collecting receivables and using cash, 1-0.89 = 0.11 rubles. will have to be brought in from outside.
The task is to determine the change in profit when the price and sales volume change.
TASK - ANALOGUE No. 12
The marketer is considering whether it is appropriate to provide a group of regular customers with a 10% discount on the price of the product. Market research has shown that in this case, sales to these buyers will increase by 100 units. The production capacity of the enterprise allows to increase the volume of production by 250 units. The parameters of sales options before and after the discount is given in the table:
Is it reasonable to provide such a discount? What is the economically justified amount of the discount?
Solution
Determine the marginal income from sales to regular customers:
a) before the discount
b) after the discount
Conclusion: Since the marginal income is much less after providing a discount to regular customers, the planned measure is inappropriate.
Economically justified price reduction, other things being equal
will be when 
. Let this decrease be equal to "a" (in fractions of one). Then the new price will be
In this case
From the last relation we find a = 0.0209, or 2.1%.
Therefore, regular customers can get a discount of 2.1% from the price if the volume of sales at the new price is 3100 units. However, this situation is unlikely, since according to the marketer, an increase in sales by 100 units. possible with a reduction of 10%. Obviously, with a discount of 2.1%, the increase in sales will be even less.
TASK - ANALOGUE No. 13
Define e selling prices of the product
Initial data: The machine-building enterprise plans to sell 1150 "A" products. The average variable costs for production and marketing are 1,500 rubles, fixed costs - 540,000 rubles. The company plans to make a profit of 150,000 rubles.
At what price should the product be sold?
Solution:
Determine the total amount of marginal income:
(Fixed costs + profit) 540,000 + 150,000 = 690,000 rubles.
We determine the average value of marginal income (We divide the total value of marginal income by the number of products): 690000/1150=600 rubles.
Let's determine the price of the product (Add the average variable costs to the average marginal income): 600 + 1500 = 2100 rubles.
Task for planning the cost of production .
TASK - ANALOGUE No. 14
Determine the production cost of a part of the "sleeve" type, manufactured in a machine shop. The metal consumption rate per part is 150 kg. The price of steel is 12,500 rubles/t. The laboriousness of manufacturing the bracket - 25 hours; average hourly tariff rate- 50 rubles / hour; the additional salary of the main production workers is 15% of their basic salary. UST deductions - 26%. General production, general business expenses are respectively 100% and 180% of the main wages key production workers.
Solution
|
Expenditures | |
|
1. Cost of materials | |
|
2. Tariff wages of basic workers |
|
|
3. Additional wages of the main workers | |
|
4. UST deductions | |
|
5. General production costs |
1250x1.0 \u003d 1250 rubles. |
|
6. General business expenses |
1250x0.8 \u003d 1000 rubles. |
|
RUB 5936.25 |
TASK - ANALOGUE No. 15
Determine cost of production in the planned year .
Initial data: In the reporting year, the cost of commercial products amounted to 1450.0 thousand rubles, which determined the cost of 1 rub. marketable products - 0.87 rubles. In the planned year, the level of costs per rub. marketable products is set at 0.85 rubles. The volume of production is expected to increase by 7%.
Solution
|
Indicators |
Reporting year |
Planned year |
|
1. Costs per 1 rub. marketable products, rub. | ||
|
2. The cost of commercial products, thousand rubles. |
3) C / C: 1783.26 \u003d 0.85 C / C \u003d 1783.26x0.85 \u003d1515,77 |
|
|
3. The volume of marketable products, thousand rubles. |
1) 1450/TP=0.87 TP \u003d 1450 / 0.87 \u003d 1666.6 |
2) 1666.6x1.07=1783.26 |
|
Examination |
1450/1666,6=0,87 |
1515,77/1783,26=0,85 |
TASK - ANALOGUE No. 16
Calculate cost savings based on outpacing growth
labor productivity compared to the growth of the average wage. Initial data. The average monthly output per worker in the reporting year amounted to 200 units. products, according to the plan, it is planned to increase it by 10%. The average monthly salary in the reporting year was 16,000 rubles, and it is planned to increase it by 5% in the planned year. The share of wages in the cost of production is 28%.
Solution
1. We determine the level of output and average wages in the planned year, taking into account the planned rates of their growth.
Planned production should be per month:
Planned salary for the month will be:
2. Calculate the cost of wages per unit of output. In the reporting year, it was (16,000 rubles: 200) = 80.0 rubles, in the planning year (16,800: 220) = 76.36 rubles, i.e. will drop by
(80 - 76.36) = 3.64 rubles. or (3.64: 80 x100) = 4.55%
Thus, as a result of outpacing the growth rate of labor productivity in comparison with the growth of wages, 3 rubles are saved on each product. 64 kopecks.
3. We determine the value of the cost reduction as a result of outpacing the growth rate of labor productivity compared to the rate of wage increase:
4.55x28: 100=1.27%
Task for determining the volume of sold and gross output in the planned year.
TASK - ANALOGUE No. 17
Determine fulfillment of the plan for sold products and the impact of changes in the quantity and price of products
Initial data:
Solution.
The problem is solved using the index method
∑Nf x Tf - ∑Npl x Cpl = absolute change in the volume of sales
(330x18 + 1130x2.8 + 425x1.5) - (300x15 + 1200x3.0 + 500x1.4) = 9741.5 -8800 =+941.5 thousand rubles.
1. Impact on the volume of RP change current prices ∑Nf x Cf - ∑Nf x Cpl
(330x18 + 1130x2.8 + 425x1.5) - (330x15 + 1130x3 + 425x1.4) \u003d 9741.5 - 8975 \u003d + 766.5 thousand rubles.
2. Absolute deviation in terms of sales volume ∑Nf x Cpl - ∑Npl x Cpl
(330x15 + 1130x3 + 425x1.4) - (300x15 + 1200x3.0 + 500x1.4) \u003d 8975-8800 \u003d + 175 thousand rubles.
Check: 766.5 + 175= 941.5 thousand rubles
Execution of the implementation plan in % (relative): 9741.5/8800 = 110.69 = 110.7
Implementation of the plan by changing the quantity of products: 8975/8800=101.98% = 102%=1.02
Implementation of the plan due to price changes: 9741.5/8975=108.5%=1.085
Check: 1.02x1.085=1.1067 or 110.67%=110.7%
Task for the analysis of the use of the production capacity of the enterprise
TASK - ANALOG No. 18
Determine indicators of the use of production capacity and production space. Initial data:
Solution
|
Indicators |
Prior year |
Reporting year |
|
|
1. Output, t | |||
|
2. Wholesale price for one ton, rub. | |||
|
3. Design capacity of the workshop, t | |||
Solution
1. Determine the implementation of the plan
in kind 25000/20000=125%, 25000/21000=119.0%
in value terms 3250/2000=162.5% 3250/2400=135.4%
2. We determine the utilization rate of production capacity
20000/36000=0.55 25000/36000=0.7 Power reserve = 1.0-0.7=0.3 (reporting year)
Task for evaluating the efficiency of the use of material resources.
TASK - ANALOGUE No. 20
Determine the impact of measures to save materials on the cost of the product.
Initial data. Implementation new technology processing has reduced the consumption of metal per item from 5.5 kg to 4.4 kg. The price of one ton of metal is 12,000 rubles. The annual production program of products is 30,000 pcs. The cost of materials in the cost of the product is 55%.
Solution
Reducing the cost of the product due to savings in materials will be:
Savings in materials per annual program will be:
Task for factor analysis of unit cost of production.
TASK - ANALOGUE No. 21
.Determine the cost of the product and factors affecting the change in the cost.
Solution
|
Indicators |
Product "A" |
change |
|
|
prior year |
reporting year |
||
|
1. The amount of variable costs for the entire volume, rub. |
1000x500=500000 |
1200x560=672000 | |
|
2. Fixed costs, rub. | |||
|
3. Cost of output volume, rub. | |||
|
4. The cost of the product, rub. | |||
By the end of 2018, the Petersburg Tractor Plant plans to sell 800 new Kiryusha tractors, 1,600 Kirovtsev tractors and increase the average age of its staff to 36 years. CEO enterprises Sergey Serebryakov is confident that he can compete with leading European brands and is going to build new production buildings in 2019, which will expand production.
Anton Vaganov/Kommersant
- "Kiryusha" lives the second year - the project justifies itself?
- The K-4 tractor has been living not for the second year, but for the first, and it is not "Kiryusha", but "Kirovets" - all our products come out under this brand, workers called it "Kiryusha", but officially K-4 is the same "Kirovets" , like the traditional K-7.
- You don't like the word "Kiryusha"?
- Not at all, I have nothing against Kirill, I just want readers to have the right idea. And please do not confuse its age: the serial production of the K-4 tractor began in 2018, before that it was prototypes. We are completing the first year of production of a small tractor, in connection with which I can reasonably answer your question: this project is doomed to success.
- Why?
- Let's start with the fact that earlier in Russia a tractor of the 4th traction class (power from 240 to 260 horsepower) was not produced, and compared to the traditional K-7 it is universal. After all, the large Kirovets is intended for large field maps, for farms where one field can reach 3,000 hectares. K-4 is in road gauge, so it can be easily used not only for any purely field work, but also as a transport - such a tractor does not require any special permits for driving on ordinary roads. We have developed for him a very successful combination of traction characteristics with road clearance, electronic control of hydraulic systems and transmission. This is a sprung machine with very comfortable conditions for the operator - the noise level in the cab does not exceed 72 decibels, which is almost in line with the standard. truck. I know exactly what specifications K-4 is not inferior to foreign counterparts.
- Probably, it is not easy to convince potential buyers of this.
– Everyone knows that a tractor must have four main characteristics: the ability to be aggregated with all modern agricultural implements, be comfortable for the operator, reliable in operation and have an adequate cost of ownership. Simply put, a peasant needs a tractor to move agricultural implements across the field. Accordingly, the farmer looks: will a particular tractor move what he needs? At what speed? With what kind of power take-off for a moving implement? With what fuel consumption? How often will it break? How much will it cost Maintenance? Each of these positions includes a huge combination of factors, and it seems to me that we have managed to reach the level of European quality. In order for you to correctly understand the seriousness of our attitude towards technological process, I will give a simple example: every year about a hundred design changes are made to both K-4 and K-7. And the main result is simple and understandable to all market participants - the cost of processing 1 hectare of land should fit into world trends and give some competitive advantages. K-4 fully complies with all these requirements and successfully proves its promise.
- In my opinion, for those who are accustomed to tractors from other manufacturers, this alone is not enough.
- The K-4 has a very interesting price - 5 million rubles - which is two times cheaper than our main competitor, the American John Deere. In fact, a very powerful machine weighing 11.2 tons costs the same as a machine weighing 2 - 3 tons (usually lighter cars are much cheaper. - Red.). In addition, we have the largest warranty - 2 years, or 3000 hours of operation. That is, my words about competitiveness are not just words, we respond with money.
It seems that "Kiryusha" is squeezing out your own "Kirovets". If in the very first year of its production you plan to produce 800 Kirills and 1600 Kirovtsevs.
- This is not true. Let's start with the fact that the K-7 today is not at all the K-7 that was produced 5 years ago. This year we are completing new strategy enterprise, which was developed in 2013 and implemented all this time. It would be more correct to say that the K-7 experienced a new birth this year, and the K-4 really just came into being. And I said: K-4 is a universal tractor - and K-7 is designed to work on vast territories. Naturally, a universal tractor will be in more mass demand than one designed for giant fields, simply because of its versatility. But it doesn't follow from this that we have bet on K-4 and are starting to forget about K-7. During these five years, we have not only created a new tractor, but also completely updated the traditional one. K-7 today is absolutely competitive in the world market of tractors of the 7th traction class.
- So it's heavy, pushes through the ground.
- Nothing like this. The specific pressure of the tractor on the ground is a guest, this is the calculated value, which our tractors fully comply with. Quite recently, we received a Eurocertificate, which would never have happened if the K-7 did not meet Russian and European standards. Today, both tractors are bought in Russia, Kazakhstan, Belarus, the Baltic states, the Czech Republic, Poland, Hungary, and even in North America. I believe that we have a chance to sell our tractors wherever there is Agriculture because they are competitive. Another question is that we are at the beginning of the way of mastering the world market, and this way is not easy.
- It is strange to hear about Belarus and the Czech Republic. It also has its own production of agricultural machinery.
– Modern business does not operate with the concepts of "friend or foe", everyone is only interested in competitiveness. So nothing strange.
You name specific numbers of your plans for this year: up to 800 Kirills and up to 1600 Kirovtsev. What is the forecast based on?
- On the principle of work - we do not produce tractors just like that, this is done only on pre-orders through the dealer network. The figures mentioned are the number of tractors that have already been sold this year or orders for which have been placed. We also have big plans for the future. next year For example, we plan to build several new workshops, which will significantly expand production.
- They say that you have a surprisingly young team.
Yes, and I'm proud of it. This year, the average age of employees of the Petersburg tractor plant” will be no more than 36 years old, and you probably have no idea what great efforts it took to achieve such a rejuvenation of the team. We studied the works of Lesgaft, Makarenko, consulted with specialists from the Military Medical Academy in order to create the most comfortable and creative environment at the enterprise. Now we have well-developed innovation, there are quality circles, scientific circles, we have people who are responsible for the psychological atmosphere in the shops. I personally can wake up at two in the morning, sit down at the table and draw a new technical solution that just came to my mind for one of the tractor units. And I want all my employees to do the same.
Lev Godovannik, Fontanka.ru
where MD=70*1000-50*1000=20 000 UAH.
2) 
Target Profit Planning
The activity of the enterprise is aimed not only at determining the break-even production, but also at making a profit. Break-even analysis is easy to continue to determine the target profit.
The volume of sales required to obtain the planned profit is determined according to the method of finding the break-even point, taking into account the planned profit.
Example. The company plans to receive 15,000 UAH. income from the sale of products. Initial information about the price and cost structure is presented in the previous problem. It is necessary to determine how many products need to be manufactured and sold in order to get the planned profit (in units and hryvnias).
Consequently:
NOP (in hryvnias) \u003d (12,000 + 15,000) : ((70-50) / 70) \u003d 27000 / 0.286 \u003d 94406 UAH.
NOP (in pieces) \u003d (12,000 + 15,000) : 20 \u003d 1350 pieces. or 94406/70=1350 pcs
From the same dependence, it is possible to determine the amount of profit that the enterprise will receive at the planned level of production and sales.
Example. The company plans to manufacture and sell 1,500 pieces within a month. products. Calculate the amount of profit at the planned level of implementation?
Profit \u003d (sales volume * MD per unit) - fixed costs
Profit \u003d (1500 * 20) - 12,000 \u003d 18,000 UAH.
Also, using the previous dependencies, you can determine the price of products, at which you need to sell the goods to receive planned profit.
Example. The company plans to sell 1600 pcs. products and get 25 000 UAH. arrived. At what price is this result possible?
Solution: Price=73 UAH.
How far is the projected income from sales " moving away" from the break-even point, shows the margin of financial safety or the boundary of financial security.
● Margin of financial strength- this is the amount by which the actual (or planned) sales volume exceeds the break-even point.
It displays the amount of a possible decrease in production or sales without the risk of covering costs..
The margin of safety can be expressed in monetary terms or as a percentage.
ZFP=DR-PR (in cash)
