Analysis of the use of objects of labor. Indicators of the use of labor items. Analysis of the dynamics of specific consumption of materials (indices). Analysis of the efficiency of using objects of labor
1. Specific consumption indicators raw materials, materials, fuel, etc. They are calculated on the basis of existing scientifically based standards for reserves and consumption of raw materials for the manufacture of products. For example, the metal utilization factor is defined as the ratio of the net weight of the product to the weight of the workpiece.
2. Material consumption of products– she shows total consumption materials per unit of production:
where m is the specific consumption of material per unit of production;
M – total material consumption for all products of this type;
Q – physical volume of products of this type (in in kind).
3. When studying the specific consumption of objects of labor, calculate indices of compliance with material consumption standards and indices of specific consumption dynamics. In this case, it is necessary to distinguish between four options for asking the question:
1) one type of materials is spent on the manufacture of one type of product;
2) one type of materials is spent on the manufacture of one type of product;
3) several types of materials are spent on the manufacture of one type of product;
4) several types of objects of labor are spent on the manufacture of several types of products.
In each of these cases, a different methodology for constructing indexes is used.
First option. Deviation in the consumption of one type of materials when producing one type of product per separate enterprise from the established standard or from consumption in the base period is determined using individual indices:
,
where m 1 and m 0 are the specific consumption of material in the reporting and base year.
When studying the issue of the dynamics of specific consumption of one type of materials for the production of one type of product per several Indices of variable, fixed composition and structural changes can be constructed in enterprises.
A) Specific consumption index of variable composition
This index shows the change in the indicator on average for all enterprises studied. The value of the index in these calculations is formed under the influence of changes in specific consumption at individual facilities and a structural factor - a change in the specific weight of output of products with different specific consumption.
B) Specific consumption index of fixed composition will reflect the average change in the specific consumption of the studied material for all enterprises
.
IN) Index of structural changes will reflect the influence of the structural factor on the change in the average level of specific consumption for the totality of the enterprises under study
.
Second option. Index of specific consumption of the studied material upon release various types products has an aggregate form:
.
The difference between the numerator and denominator of the index will show the change in material consumption due to a change in its specific consumption.
Third option. When the production of one type of product requires a variety of materials, the dynamics of specific costs can be determined using valuation:
,
where p 0 is the price of material (raw materials) in the base period.
The difference between the numerator and denominator will reflect the change in the cost of producing a unit of output as a result of changes in the specific consumption of materials used.
Fourth option. A characteristic of changes in the specific costs of various materials for the production of various products is general unit cost index:
,
where is the actual cost material costs for the entire output of the reporting period (rub.);
The cost of material costs for the entire output of the reporting year according to the value of the specific material costs of the base year (rubles).
The difference between the numerator and denominator of the index shows changes in the cost of material costs as a result of changes in unit costs.
TOPIC 13. PRODUCT COST STATISTICS.
The concept and tasks of statistical study of production costs. Analysis of the product cost structure.
2. Analysis of the dynamics of cost and the degree of implementation of the plan to reduce it.
Cost per ruble indicator commercial products and analysis of its dynamics.
Question 1.
Under cost understand the amount of costs expressed in monetary terms associated with the production of a certain volume and composition of products. Cost is a generalizing qualitative indicator of the enterprise’s performance. Its level serves as the basis for determining prices for certain types of products.
The objectives of cost statistics are to determine the total volume, level, structure, dynamics of cost, the degree of implementation of the plan to reduce the cost of production and to study individual factors and individual species costs by elements and expense items that affect its value.
TO main cost indicators include:
Indicators of the cost level (planned, standard, reporting),
Indicators of the amount of costs per one ruble of marketable products,
Cost structure indicators, i.e. composition of costs by economic elements and costing items),
Indicators of cost dynamics (individual and general indices),
The amount of savings (overspend) as a result of a decrease (increase) in the cost level.
Factors for reducing production costs are increased labor productivity, savings in material costs, increased levels of mechanization and automation of labor, reduced costs of selling products, reduced administrative and management costs, etc.
Reporting and cost accounting data for industrial enterprises allow us to study the cost structure in two directions:
1) according to economic elements of costs, when the entire amount of costs is divided into homogeneous components - material costs, wages, deductions for social insurance, depreciation, others.
2) according to costing items. A typical classification of industrial costs by costing items provides for the following items: raw materials and supplies; returnable waste; purchased products, semi-finished products and services of cooperative enterprises; fuel and energy for technological purposes; basic wages for production workers; contributions for social needs; expenses for preparation and development of production; costs of maintaining and operating equipment; shop expenses; general plant expenses; losses from marriage; other production costs; non-production expenses.
When analyzing the cost structure, savings (overspend) are identified for individual cost items, and then the impact of these savings on the overall percentage of deviations is established. actual cost from the planned one or from the cost level of the previous period.
Studying the cost structure and its dynamics allows us to determine the influence of individual factors on changes in the level of the indicator.
Costs under the item “Raw materials” depend on the specific consumption of materials and prices for these materials. That's why
I MATERIAL COSTS = I SPECIFIC CONSUMPTION * I PRICES FOR MATERIALS.
Costs under the item “Wages” depend on the labor intensity of the products and the average wages, i.e.
I SALARY COSTS = I LABOR INTENSITY * I AVERAGE SALARY = I AVERAGE SALARY: I LABOR PRODUCTIVITY.
Based on this dependence, it is possible to determine the influence of the considered factors on the cost level.
Question 2.
Statistics studies the dynamics of cost and the degree of implementation of the plan to reduce it using individual and general indices.
Individual cost indices(used in relation to a unit of production of one type or another):
1) shows the dynamics of the cost according to plan
2) shows the actual dynamics of cost
2) shows the ratio of actual and planned costs
The amount of savings from cost reduction can be established as the difference between the reporting and base costs.
The total amount of savings received by the enterprise from cost reduction is expressed by the product of savings per unit of product and the number of products produced in the reporting period (z 1 -z 0)*q 1.
Planned savings from cost reduction are expressed as (z pl - z 0)*q pl.
The difference between (z 1 -z 0)*q 1 and (z pl - z 0)*q pl will be the sum in excess planned savings.
When studying changes in the level of cost of one type of product produced by several enterprises, an index of the average cost of variable composition can be constructed:
,
where z 1, z 0 – unit cost of production in the reporting and base periods;
q 1, q 0 – production output in physical terms in the reporting and base periods;
Z 1, z 0 - average cost per unit of production in the reporting and base periods.
The value of this indicator is influenced both by changes in the cost level of the products under study at individual enterprises, and by structural changes in the output of products with different cost levels.
The index of the average cost of a fixed composition is not influenced by structural changes and shows the average change in the cost of production:
This index can also be used to study the dynamics of heterogeneous products. The difference between the numerator and denominator of the index will reflect the change in the amount of production costs due to changes in the cost of production.
The influence of a structural factor on the level of production costs can be determined using the index of structural changes:
.
The same result can be obtained if the variable composition index is divided by the constant composition index.
The construction of the considered cost indices is valid only for comparable products, i.e. the one that was produced in the periods being compared.
When studying cost, one should exclude the influence of factors that do not depend on the operation of enterprises. Such factors are changes in prices for raw materials and materials and tariffs for their transportation, as well as for electricity. If the change in production costs in the reporting period in connection with these factors is denoted as a, then the cost dynamics index will take the form:
where “+a” – will be valid in calculations when cost reduction,
and “-a” - when they increase.
General product cost indices(applicable when producing several types of products of different names by one enterprise) .
When producing several types of products by one enterprise, an index should be calculated that characterizes the dynamics of the cost of all these types of products. The formula for such an index in aggregate form is as follows:
,
where S z 1 q 1 is the amount of actual costs for products of the reporting period;
S z 0 q 1 – conditional amount of costs for the same products of the reporting period at basic levels of unit cost of each type of product.
Since it is possible to reduce the cost of those products that already had some cost previously, the construction of all the previously given indices, including this one, will be valid only for comparable products, i.e. for such products that were produced on this enterprise not only in the reporting period, but also in the base period.
Products that undergo design changes (weight reduction, design simplification) do not lose comparability if they do not lose their consumer properties. It is impossible to classify as comparable products products that in the base period were manufactured in a pilot manner, and in the reporting period - in a serial or mass manner (since in the manufacture of prototypes the costs are very high and you can get the wrong idea about cost reduction). At the same time, products made in both periods in individually, are comparable if they have the same consumer properties.
The fulfillment of the plan when studying the cost of comparable commercial products is checked by comparing the actually achieved percentage of cost reduction with the percentage established by the plan. At the same time, it is also necessary to establish how much the actual cost of all manufactured products is lower or higher than the planned cost, i.e. establish the deviation of the actual cost from the planned one. It is also important to determine the absolute amount of savings from cost reduction.
To do this, the following indicators are calculated:
1. Planned cost index (shows the planned percentage of cost reduction):
For example,
or 96.89%,
Therefore, the plan provided for a reduction in the cost of products comparable to the previous year by 3.1%.
2. Planned savings from reducing the cost of comparable products in absolute terms: as the difference between the numerator and denominator of the planned cost index.
In relation to our situation: In absolute terms, this amounts to 34 rubles in savings, since products, which at the cost of the previous year require expenses in the amount of 1096 rubles, according to the plan should be produced with expenses in the amount of 1062 rubles.
3. Actual cost index (shows the actual percentage of cost reduction):
4. The actual amount of savings from reducing the cost of comparable products: as the difference between the numerator and denominator of the reporting cost index.
5. An idea of the relationship between actual and planned cost can be obtained by calculating the corresponding index (it shows by what percentage the actual cost is higher (lower) than planned):
6. Savings or overexpenditure of actual costs versus planned costs: as the difference between the numerator and denominator of the fifth indicator.
The dynamics of the cost of production of several enterprises is characterized by an index calculated using the following formula:
.(for two enterprises)
The numerator of the fraction represents the sum of the numerators of the indices of all enterprises, and the denominator represents the sum of their denominators. The index calculated in this way is called the cost index according to the factory method. This index is calculated only based on the cost of comparable products.
The dynamics of the cost of different products of several enterprises is calculated using the formula of the cost index according to the industry method:
.
In this case, for each type of product, the base is not the cost level at each enterprise last year, but the average industry level of unit cost of production. To do this, for each type of product, it is necessary to establish the average industry cost per unit of production in the past year
(). With the industry method, the range of comparable products expands, since in this case it will include all products that were produced last year, not necessarily only at this enterprise, but also at any other enterprise in the same industry.
Identification of the impact of assortment shifts on the amount of savings (overspend) from reducing product costs.
The product cost index, on the basis of which the percentage of cost reduction actually achieved by the enterprise is determined, has the form:
The planned cost index is calculated using the formula:
.
It is clear from the formulas that the actual percentage and amount of savings from cost reduction may differ from the planned ones, because the cost levels are different and the actual output differs in composition from the planned one.
Therefore, when studying the actual dynamics of cost in comparison with the planned one, one should proceed not only from the percentage reduction, but also from the amounts of savings or overruns compared to the previous year, distinguishing between:
1) savings from reducing the cost of a unit of production (planned and above plan);
2) above-plan savings obtained as a result of exceeding the production plan;
3) a decrease in the amount of planned savings due to failure to fulfill the production plan.
Calculations should be made for each type of product as follows. Planned savings from reducing the cost of units of each type of product are taken as the difference between the planned cost of a unit of product and its average annual cost in the previous year, multiplied by the planned number of units of production. Above-plan savings (overspend) are established as the difference between the actual and planned unit costs, multiplied by the number of units produced. The amount of above-plan savings obtained as a result of exceeding the production plan, as well as a decrease in the amount of planned savings due to failure to fulfill the production plan, are established by multiplying the difference between the planned cost of a unit and its actual cost in the previous year by the difference between actual and planned output. In this case, above-plan savings will be with a “-” sign, and a decrease in savings (as overexpenditure) will be with a “+” sign.
Question 3.
IN general view the indicator of the level of costs per 1 ruble of commercial products has the form
where z is the cost per unit of production;
q – number of units of each type of product;
p – unit price.
those. It is necessary to divide the cost of commercial products by the cost of the same commercial products.
The main advantage of the cost indicator per ruble of commercial products is that it allows you to cover all products, both comparable with the previous period and not comparable.
When statistically studying the costs per ruble of marketable products, the following types of this indicator are calculated:
1) Planned indicator costs per ruble of marketable products can be written as follows:
.
2)Actual indicator costs per ruble of marketable products:
.
In addition, two more indicators of costs per ruble of marketable products are calculated:
1) costs per ruble of actually produced commercial products based on the planned cost and prices adopted in the plan:
.
3) actual costs per ruble of manufactured commercial products at prices adopted in the plan:
.
The dynamics of the costs of commercial products can be traced using index of actual costs to planned:
.
This ratio can be decomposed into three components, and the absolute value into three terms:
1) 
. This ratio characterizes the impact of price changes on the cost per ruble of commercial products in relation to actual output. In absolute terms, the change in costs per ruble of commercial products as a result of price changes will be determined as the difference between the numerator and denominator of this index.
2) 
. This ratio characterizes the impact of changes in the cost of actually manufactured products on changes in the value of costs per ruble of marketable products. In absolute terms, the change in costs per ruble of marketable products as a result of changes in the cost of production will be determined as the difference between the numerator and denominator of this index.
3) . This ratio characterizes the impact of changes in product composition on changes in the value of costs per ruble of marketable products. In absolute terms, the change in costs per ruble of marketable products as a result of changes in the composition of products will be determined as the difference between the numerator and denominator of this index.
The product of the calculated ratios corresponds to the ratio of actual and planned costs per ruble of marketable products. And the sum of absolute values corresponds to the total deviation of actual costs per ruble of marketable products from the planned ones.
Problems of supply and use analysis material resources are:
In assessing the reality of logistics plans, the degree of their implementation
tion and influence on the volume of production, its cost;
Level of efficiency in the use of material resources;
Identification of internal production reserves for saving material resources;
Development of specific measures for their use.
Material resources can come from external sources (from suppliers in accordance with concluded contracts) and internal sources (use of recycled materials, in-house production of materials and semi-finished products, saving materials, reducing waste of raw materials).
During the analysis it is checked security the need for the supply of material resources, contracts for their supply and actual implementation, and is also verified quality of materials received from suppliers, implementation of the plan for delivery times(rhythmicity).
Product losses are determined as a result of short supply of raw materials and materials, low quality of raw materials and materials, violation of the range of supplied materials, changes in prices for materials, downtime due to violation of the delivery schedule.
General indicators for assessing the efficiency of use of material resources:
Material efficiency;
Material consumption (main indicator);
Profit per 1 ruble of costs (return on material costs);
The ratio of the growth rate of production volume and material costs;
The share of material costs in the cost of production;
Material input utilization rate.
Material efficiency ( ) – characterizes the output per one ruble of material costs and is determined by the formula: = N / M; (5.46)
where: M – material costs.
Material consumption- this is the inverse indicator of material productivity, characterizing the amount of material costs per 1 ruble of produced or products sold. = M/N; (5.47)
It more clearly reflects the level of use of materials in production.
Profit per 1 ruble of material costs is the most general indicator of the efficiency of use of material resources and characterizes the amount of profit per 1 ruble of material costs.
Ratio of growth rate of production volume and material costs determined by the ratio of the gross output index to the material cost index. It characterizes in relative terms the dynamics of material productivity and at the same time reveals the factors of its growth.
The share of material costs in the cost of production ( ) calculated by the ratio of the amount of material costs to the cost of production ( ) .
=- M/; (5.48)
Material input utilization rate (Ci)– this is the ratio of actual material costs to planned material costs, recalculated to actual production output. It shows how economically materials are used in the production process, and whether they are overused compared to established standards.
If Ki > 1, then there is an overexpenditure of material resources, and if
Ki< 1, то это означает экономию материальных ресурсов.
In the economic literature devoted to the analysis of economic activity, it is recommended to analyze in depth the material intensity of products. The material consumption analysis model is shown in Fig. 5.4.
IN modern conditions material consumption of products Russian enterprises on average 30% higher than Western ones, and 1% of its decrease gives greater economic effect than reducing other costs included in the cost of production. There are: material intensity of all products; material consumption of individual products; specific material intensity and particular indicators of material intensity (raw material intensity; metal intensity; fuel intensity; energy intensity, etc.). Analysis of particular indicators allows us to evaluate the structure of material costs and, on this basis, identify reserves for reducing the material intensity of products.
An extremely important area of analysis of the use of materials in an enterprise is the analysis of compliance with their consumption standards. Standards for material resources(inventory) are calculated in days for each type or group of materials by summing up the time required for: delivery of materials ( transport stock); unloading, receiving, warehousing, laboratory analysis, etc. ( preparatory stock); preparation of materials for production associated with holding them, drying, heating, settling, etc. similar operations ( technological stock), to ensure normal operation of the enterprise in the period between regular deliveries, i.e. this is the time spent inventories at the enterprise warehouse between two next deliveries (current stock), to provide production with material resources in case of any unexpected delays in transport, violation of contracts by the supplier, etc. (insurance or guarantee stock), to ensure production during the seasonal nature of procurement or consumption of materials (seasonal)
| Total material consumption | ||||||||||||||||||||||||||||||
| Production structure | Private material intensity | |||||||||||||||||||||||||||||
| products | various types of products | |||||||||||||||||||||||||||||
| Specific material consumption of various types of products | Selling prices for products | |||||||||||||||||||||||||||||
| Amount of materials consumed per unit of production | Prices for raw materials and materials | |||||||||||||||||||||||||||||
| Progressivity | ||||||||||||||||||||||||||||||
| consumption rates | Price | Inflationary | ||||||||||||||||||||||||||||
| materials | acquisitions | processes | ||||||||||||||||||||||||||||
| Changing norms | Recipe | Markets | ||||||||||||||||||||||||||||
| consumption | raw materials | raw materials | ||||||||||||||||||||||||||||
| Quality of raw materials and | Procurement | Quality | ||||||||||||||||||||||||||||
| materials | expenses | raw materials | ||||||||||||||||||||||||||||
| Waste and loss | Transport | |||||||||||||||||||||||||||||
| raw materials | expenses | Distance | ||||||||||||||||||||||||||||
| Engineering and technology | transportation | |||||||||||||||||||||||||||||
| production | View | |||||||||||||||||||||||||||||
| transport | ||||||||||||||||||||||||||||||
| Tariffs for | ||||||||||||||||||||||||||||||
| services | ||||||||||||||||||||||||||||||
| transport | ||||||||||||||||||||||||||||||
Rice. 5.4 Influence of various factors on material consumption
1.3.2 Analysis of the efficiency of using objects of labor
The main indicator of the use of labor items is material intensity, which characterizes the amount of material costs per 1 ruble. released products.
M e = M z /TP, rub./rub.
M e 0 =2759190/5631000=0.45 rub./rub.
M e 1 =4833360/9864000=0.49 rub./rub.
Material consumption is influenced by factors:
1) change in material costs
ΔM e (M z)= (M z 1 /TP 0) - (M z 0 /TP 0)
ΔM e (M z)=(4833360/5631000-2759190/5631000)=0.85-0.5=0.35 rub./rub.
2) change in commercial products
ΔМ e (TP)= (M z 1 /TP 1) - (M z 1 /TP 0)
ΔМ e (TP)= (4833360/9864000-4833360/5631000)=0.41-0.85=-0.46 rub./rub.
The overall influence of two factors:
ΔM e = ΔM e (M z)+ ΔM e (TP)
ΔМ e = 0.35+(-0.46)= - 0.11 rub./rub.
Relative savings:
E o Mz = M z 0 ×I rp - M z 1
E o Mz = 2759190*1.5-4833360=-694575 thousand rubles.
Conclusion: from the analysis of the use of the subject of labor, it is clear that material intensity, under the influence of two factors, decreased by 0.11 rubles/ruble. and the relative overexpenditure amounted to 694,575 thousand rubles.
1.3.3 Analysis of the efficiency of use of labor tools
The main indicator of the efficiency of using labor tools is labor productivity, i.e. output per person.
P t =TP/PP
P t =5631000/3754=1500 thousand rubles.
P t =9864000/4932=2000 thousand rubles.
The following factors influence the amount of labor productivity:
1) change in commercial products
ΔП t(tp) = (TP 1 / PP 0) - (TP 0 / PP 0)
ΔP t(tp) =(9864000/3754)-(5631000/3754)=2628-1500=1128 thousand rubles.
3) change in the number of personnel
ΔП t(p) = (TP 1 / PP 1) - (TP 1 / PP 0)
ΔP t(pp) =(9864000/4932)-9864000/3754)=2000-2628=-628 thousand rub.
The influence of two factors:
ΔП t = ΔП t(tp) + ΔП t(пп)
ΔП t = 1128-628 = 500 thousand rubles.
Relative savings:
E oFzp = F zp 0 ×I rp - F zp 1
E oFzp = 825880*1.5-1183680=55140 thousand. rub.
Conclusion: from the analysis of the use of labor tools, it is clear that labor productivity is influenced by two factors: changes in technological processes and the number of personnel. Due to the increase in the wage fund, the relative savings amounted to 55,140 thousand rubles.
1.4 Analysis of production volumes
In limited conditions production capabilities and unlimited demand, the volume of production comes first.
Table 2
Production volume
The table shows that the production of ferrotitanium in 2008 decreased by 190 tons per year, while the production of long products and rings increased. The growth rate in the production of rings was 67%, and long products - 19%. The increase in the production of rings indicates that in 2009 the demand for ring products increased.
1.5 Analysis of product quality and competitiveness
The company's competitors include:
1. Enterprises that have ring rolling mills and produce
ring products.
2. Forges producing ring forgings.
Factors that ensure the competitiveness of an enterprise:
1. Availability of unique ring rolling equipment.
2. Availability of technologies and personnel allowing processing
pressure of heat-resistant alloys, alloy steels and titanium alloys.
3.The company's fame in aerospace industry as one of
leading manufacturers of ring blanks.
4. High quality products. Availability of relevant certificates.
The quality of the company's products fully meets the requirements
aerospace industry.
Competitors in the Russian Federation and the CIS:
1. OJSC "NTMK", N. Tagil
2. OJSC “Ural Forge”, Chebarkul
3. FSUE "Uralvagonzavod", N. Tagil
4. OMZ-Special Steel, St. Petersburg
5. OJSC “Motovilikha Plants”, Perm
6. OJSC “Stupino Metallurgical Plant”, Stupino
7. OJSC “Nizhnedneprovsky Pipe Rolling Plant”, Dnepropetrovsk, Ukraine
8. JSC "Constar" Krivoy Rog, Ukraine
9. JSC "Bummash" Izhevsk
10. Industrial campaign “Motherland”, Moscow
11. “Ring blanks plant” Omsk
12. CJSC "Metakom" Omsk
13. Tool plant for powder metallurgy “IZPM”, Zaporozhye
14. VSMPO V. Salda
15. LLC "Avtospetsmash" Cherepovets
16. PP "VIVAT" Moscow
17. LLC "Cheboksary Special Electrometallurgy Plant" Cheboksary
18. New Technologies LLC, Magnitogorsk
19. OJSC “KUMZ”, Kamensk-Uralsk
In addition to these competitors, the danger to the company’s business is
mastering by the main buyers of the production of ring blanks in their forging shops. Constantly improving product quality and reducing costs will minimize such risks.
In competition, an enterprise relies on:
1. Development business relations with existing customers. Expanding the range of purchases and improving the quality of service.
3. Improving the quality of business management. Factors characterizing the stability of JSC Ruspolymet in the market it occupies are:
1. availability of unique ring rolling equipment.
2. availability of technologies and personnel allowing processing
pressure of heat-resistant alloys, alloy steels and titanium
3. stable product quality that meets the requirements of the aerospace industry, and is confirmed by the availability of appropriate certificates.
An analysis of the quality and competitiveness of products (solid-rolled rings) is presented in Table 3 (Appendix 4).
Based on the results of the analysis, it is clear that the solid-rolled rings produced by Ruspolymet OJSC are competitive.
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They receive funding and separate workplace- “dog playground.” This type of organization is used by 3M, Dow, Westinghouse, General Mills. IN Russian practice, the planning and economic, financial and sales departments, the department of the chief designer, the department of the chief technologist, and the department engaged in R&D are engaged in planning new products at enterprises of the old formation. At enterprises created...
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capital productivity and capital intensity
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designed to study factors production process, determining the volume and quality of products, the degree and efficiency of resource use
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point analysis
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enterprise income
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Diagnostic function economic analysis consists of …
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in studying the causes of deviations from target parameters and forecasting further development situations
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Indicators of the use of means of production include:
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capital productivity and capital intensity
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Product cost indicators include:
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costs per ruble of commercial products
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Economic analysis on industrial enterprise covers
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all of the above
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Absolute indicators are measured in...
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natural and monetary units
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Social and psychological factors that determine the results of economic activity characterize
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relationships between people in a team when working together
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Monitoring is...
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constant, systematic, detailed monitoring of the financial and economic condition of the enterprise
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Indicators of the use of labor items include:
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material consumption and material productivity
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The chain substitution method is used to...
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Measuring the influence of factors on a summary indicator
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A financial statement that shows the position of funds, liabilities and equity at a specific point in time in in monetary terms and consisting of two parts - an asset and a liability - it is
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balance sheet
Training 2
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The average value of assets using the results of monthly accounting of balances is determined by the formula:
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average chronological
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Maneuverability coefficient equity is an attitude
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own working capital to equity
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The increase in the coefficient of maneuverability of equity capital characterizes
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improvement financial stability
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The current assets of the enterprise amounted to 200 thousand rubles at the beginning of the year, and 260 thousand rubles at the end of the year. Short-term liabilities (liabilities) amounted to 180 and 200 thousand rubles, respectively. Determine the change in the value of own working capital.
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+ 40 thousand rubles.
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The enterprise's own capital at the beginning of the year was 40 million rubles, and at the end of the year – 55 million rubles. The total sources of funds at the beginning of the year were 80 million rubles, and at the end of the year – 100 million rubles. Determine the equity concentration ratio and mark the correct expression.
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the coefficient increased by 0.05, which is a positive trend
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The renewal rate is calculated as the ratio...
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value of funds received to the value of funds at the end of the period
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The absolute liquidity ratio characterizes:
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the degree of coverage of short-term obligations with cash and short-term financial investments
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The enterprise's own capital at the end of the year is 80 million rubles, long-term liabilities are 14 million rubles, short-term borrowed funds– 2 million rubles. Why coefficient is equal financial risk?
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0.2
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As an indicator of future solvency, you can use:
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all listed
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Trend analysis of financial condition consists of:
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in calculating relative deviations of indicators for a number of years in relation to the base period
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Prospective (forecast) balance sheet liquidity is assessed based on comparison:
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slow-moving assets and long-term liabilities
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The asset turnover ratio is calculated as...
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revenue divided by average assets
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The current assets of the enterprise amounted to 260 thousand rubles at the end of the year, and short-term liabilities (liabilities) - 160 thousand rubles. Draw a conclusion about the financial condition of the enterprise if the standard value of the current liquidity ratio Ktl ≥ 2.0
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financial situation unstable
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Which of the following indicators are used to calculate the financial stability of an enterprise?
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all listed
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Which of the following items relate to balance sheet assets:
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inventories and receivables
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At the end of the year, the company’s accounts receivable amounted to 110 thousand rubles, cash– 20 thousand rubles, short-term liabilities quick liquidity(liabilities) – 200 thousand rubles. Determine the quick ratio.
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0.65
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The presence of a surplus of own working capital indicates...
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about the normal financial stability of the enterprise
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The source of information on cash inflows is
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debit turnover
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Mark the signs of the company's solvency:
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no overdue accounts payable
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The most liquid assets include:
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cash and short-term financial investments
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Financial condition analysis is carried out on the basis of:
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all listed documents
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A balance is considered completely liquid if...
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the value of the most liquid assets (A1) is greater than the value of the most urgent liabilities (P1)
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Which of the following signs is grounds for declaring an enterprise insolvent?
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current ratio is less than two
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The most urgent obligations (according to the degree of urgency of payment) include:
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debt to participants (founders) for payment of income
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Loan capital includes:
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Long-term liabilities and short-term liabilities
Training 3
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Return on capital indicators are characterized by the ratio net profit
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all answers are correct
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Production costs, consisting of workshop costs and general business expenses, are...
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production cost
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Factors affecting the time wage fund include:
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average number workers
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Revenue received from buyers for the cost of shipped products to which ownership has transferred is called...
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sold products
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Average annual production in value terms is...
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volume of commercial output per worker
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Mark the indicators that reflect the efficiency of consumption of individual elements of material resources per 1 ruble. released products:
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metal and energy intensity
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Which of listed types income relate to operating financial results?
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profit from participation in authorized capitals other organizations
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The staff turnover rate characterizes:
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level of employee dismissal for negative reasons
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Mark the cost items in the product costing calculation that relate to overhead:
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general expenses
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Determine the profitability of products using the following data: volume of product sales - 152 thousand rubles, full cost products sold – 125 thousand rubles.
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21,6%
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Cost indicator per 1 rub. production volume can be calculated
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both for the entire volume of products and for their individual types
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Uniform production of products in accordance with the schedule in the volume and range provided for by the production program is called...
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rhythm
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Equipment intensive load factor characterizes:
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equipment performance assessment
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What types of inventory are NOT included in a company's minimum inventory requirement?
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current
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The ratio of the working time fund for the manufacture of a product to the number of products of this name is called:
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labor intensity
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Which of the following indicators characterize product quality?
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average grading factor
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The sum of all wages according to the production estimate is used when calculating the indicator:
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total wage intensity of production
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Between the labor intensity of products and the level of labor productivity...
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there is an inverse relationship
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Revenue from product sales amounted to 152 million rubles in the base period, and 190 million rubles in the reporting period. The production costs of sold products amounted to 125 and 160 million rubles, respectively. In addition, the company received a result from other sales in the amount of 3 million rubles. every year. Determine the increase in book profit as a percentage.
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10%
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The enterprise's output amounted to 880 million rubles in the base period, in the reporting period - 1100 million rubles, the cost of basic production assets– 100 and 110 million rubles, respectively. Determine the increase in output due to capital productivity.
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132 million rubles
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The planned demand for material “A” is 80 tons, which is covered by internal sources for 4 tons, the rest by concluded contracts for the supply of material. The supply contracts were 90% fulfilled. Determine the actual supply ratio in material “A”.
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90,5%
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The sum of the coefficients of serviceability and depreciation of fixed assets ...
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equals 1
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The excess of the volume of commercial output over the volume of product sales indicates...
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about sales problems at the enterprise
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The efficiency of using capital invested for a long time is characterized by the following indicator:
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return on investment capital
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Balance sheet (gross) profit is:
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financial results from sales of products, works and services, from financial and investment activities
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The growth sustainability coefficient is determined by the ratio:
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reinvested earnings to equity
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The solvency of an organization is considered satisfactory if at the end of the reporting period:
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equity ratio working capital greater than or equal to 0.1
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Instead of blanks, insert words that make sense:
“Basically……………. lies a generalized characteristic according to certain criteria, which makes it possible to group enterprises in a certain sequence according to the degree of decrease (increase) of these criteria.”
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rating assessment
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The basis for establishing an enterprise rating is
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set of financial ratios
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The ratio of reinvested profit to net profit characterizes:
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dividend policy organizations
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When carrying out the method of multidimensional rating analysis, in the matrix of initial data (system of indicators) in each column...
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maximum element that is taken as 1
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The production potential of the enterprise is...
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set of production capabilities of an enterprise
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When comparing the growth rates of balance sheet profit (TrPRb), gross revenue (TrBP) and total assets (TrΣA), the following ratio is optimal:
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TrPRb >TrVR >TrΣA > 100%
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Main criteria business activity organizations are:
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all of the above
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To analyze the solvency of the enterprise, the Altman index was calculated, its value = 2. Conclusion:
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the financial position of the enterprise is not precisely determined
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The coefficient of financial dependence is determined by the ratio
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balance sheet currency to the organization's own funds
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From the list presented, select the factor that most indicates financial difficulties and the likelihood of bankruptcy:
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low liquidity ratios and a downward trend
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The rating number for an enterprise is determined by three indicators: Provision of own funds (calculated coefficient K1 = 2), current balance sheet liquidity (K2 = 0.1), intensity of turnover of advanced capital (K3 = 0.08). The values of these indicators at the end of the period were respectively 0.25; 1.4; 0.5. The rating at the beginning of the period was 0.98. Calculate the rating at the end of the year and draw a conclusion.
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rating has decreased financial condition enterprises unsatisfactory
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When assessing the scientific and technical potential of an enterprise, it is most advisable to use
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economic and mathematical modeling
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Which financial resources refer to internal sources financing?
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reinvested profit
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Scoring analysis assumes
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use of an integral assessment of financial stability
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The rating of an enterprise means the classification of an enterprise:
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to rank, class, category
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The standardized coefficient matrix is created by...
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dividing all elements of each column by the maximum element of the column
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Altman solvency index presented
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function of five significant indicators, characterizing economic potential enterprises
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To assess the social potential of an enterprise, it is used
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expert method
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Profits are increasing at a faster rate than product sales, this indicates
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on the relative reduction of production and distribution costs
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To analyze the solvency of the enterprise, the Beaver coefficient was calculated, its value = 0.42. Conclusion:
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the level of solvency of the enterprise is high
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The balance sheet structure is considered unsatisfactory if at the end of the reporting period:
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current ratio is less than 2
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The main sign of bankruptcy is the inability of an enterprise to ensure the fulfillment of creditors’ demands...
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within 3 months from the date of payment due date
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If the coefficient of possible loss of solvency is less than 1,
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the organization is in danger of losing its solvency in the near future
PROBLEM WORKER
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For calculation financial result the increase in inventories follows...
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deduct from net profit
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There is data on the output of marketable products and the size of fixed production assets.
Indicator Base period Reporting period
Volume of commercial products at comparable prices, thousand rubles. 22000 25000
Average annual cost of fixed production assets, thousand rubles. 11000 20000
Determine capital productivity and capital intensity in the base and reporting periods
capital productivity in the base period 2.00
Capital productivity in the reporting period 1.25
Capital intensity in the base period 0.5
Capital intensity in the reporting period 0.8
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According to continuous daily observation, 57 pieces of equipment were examined. 7 units worked in one shift, 21 units in two shifts, 23 units in three shifts. Determine the replacement rate of installed equipment.
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1,54
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The monthly production program of the workshop is 17,000 standard hours. The number of auxiliary and part-time workers according to service standards should be 10% of the number of main piece workers, and the optimal number of shop administration (specialists, office workers) is calculated from the ratio of 15 workers to 1 administrator. It is known that the average number of hours of work per piece worker per month is 170 man-hours.
Assess the shop's labor resource needs.
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117
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The balance equation can be written as follows:
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all answers are correct
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Balance sheet profit can be obtained if
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add taxes and other mandatory payments to net profit
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If the quick liquidity ratio is equal to one, then
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we can talk about a possible threat to the financial stability of the enterprise
Calculate the annual balance of working time in hours for one employee of the company using the following data: according to the calendar, there are 110 holidays and weekends in the planned year; 55% of the company's employees have the right to another vacation lasting 24 working days, 45% - lasting 18 working days; maternity leave per employee will be 20 days; study leave and sickness absence per employee will be 10 days; there are 365 days in a year; The duration of the work shift is 8 hours.
Select one answer:
1637,5
The Tik-Tak enterprise produces two types of products: ticks and taki, using three types of materials for their production: A, B and C. It is known that in the base period 60 ticks and 40 taki were produced, in the reporting period 40 ticks were produced and 60 is like that. Material consumption data is presented in the table. Specific consumption indicators have not changed.
Materials Base (Reporting) period
Price of conventional unit. material, rub. Specific material consumption per unit. products, standard units
Tick Tock
A 50 6 4
B 30 7 9
B 10 8 8
Determine the absolute change in material costs for two periods.
Select one answer:
-800
The effectiveness of core activities is characterized by the indicator
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product profitability
Added after 1 hour 20 minutes
What indicator characterizes the equipment of workers in the field material production main production means
capital-labor ratio
Comparison of actual and planned indicators, ranking indicators according to the degree of deviation of planned indicators from actual ones and grouping them in order to develop decisions on making changes to economic policy organization is carried out
monitoring system
Rational use of objects of labor (materials) is one of the most important factors growth in production and reduction in production costs, and, consequently, growth in profits and profitability.
Rice. 3.1.Analysis of equipment use
The tasks of analyzing the use of objects of labor include:
Determining the level of provision of the enterprise with the necessary material resources;
Identification of excess and scarce types of material assets;
Establishing the degree of rhythm of deliveries, as well as their volume, completeness, quality, grade;
Determining the timeliness of concluding business contracts for the supply of material resources;
Calculation of transportation and procurement costs;
Study of indicators of rational use of material resources in production;
Identification of losses due to various reasons: replacement of materials, downtime of equipment and workers due to lack of necessary materials, etc.;
Assessment of the impact of the organization of logistics and use of material resources on the volume of output and cost of production.
One of the indicators of the efficiency of using material resources is material productivity (production output per 1 ruble of labor expended).
1. FSA is an effective way to identify cost reduction reserves, which is based on the search for cheaper ways to perform main functions (through organizational, technical, technological and other production changes) while eliminating unnecessary functions
2. The ultimate goal of the FSA is to find the most economical options for a particular practical solution from the point of view of the consumer and manufacturer.
3. Functional cost analysis includes an analysis of the use of means of labor, objects of labor, analysis of the use labor resources.
4. The volume and timeliness of work at the enterprise, the efficiency of using machinery and equipment and the volume of production, its cost, and profit depend on the rational use of labor resources.
5. The purpose of analyzing the use of labor tools is to increase work efficiency by eliminating various types of time losses and the most complete utilization of equipment in terms of power and productivity.
6. Rational use of objects of labor allows you to increase the growth of profits and profitability of production.
1. What is the essence functional approach to object analysis?
2. Tell us about the types of consumer functions of the object.
3. Algorithm for functional cost analysis.
4. Features and tasks of functional cost analysis.
5. Tell us about the main principles of the FSA.
6. Stages of performing research on FSA.
7. Program of individual stages of the FSA.
8. History of the development of FSA.
9. Features of organizing research on FSA in the CIS and leading Western countries.
10. Problems of further development of research on the methodology and organization of FSA.
