Upravlіnnya vitratami - Greschak MG

7.2. Praktichnі zavdannya i metodichnі Price not specified to їh vikonannya

Pіdpriєmstvo spetsіalіzuєtsya on virobnitstvі okulyarіv. Virobnicha potuzhnіst Yogo - 500,000 okulyarіv on Year - vikoristovuєtsya 90%. For virobnitstva okulyarіv potrіbnі lіnzi. Cena odnієї lіnzi - 4 UAH. Vitrati for registration i supply odnієї partії lіnz (registration dokumentatsії, transportnі vitrati, poїzdki agentіv postachannya toscho s) - 450 UAH. Vitrati pіdpriєmstva on zberіgannya stock lіnz (on kapіtal in stocks utrimannya warehouse toscho) stanovlyat 15% od їh vartostі.

Viznachiti optimally partіyu delivery lіnz on pіdpriєmstvo.

Ustanoviti perіodichnіst postachannya lіnz protyagom rock.

Vkazіvka. Optimal delivery partіya lіnz obchislyuєtsya for guidance vische formula. When tsomu rozrahunkova її magnitude okruglyuєtsya s look around at zruchnіst planuvannya that organіzatsії delivery. Kriterіyami takoї zruchnostі Je tsіle number of deliveries in kіlkostі rozrahunkovomu perіodі, vіdpovіdnіst іntervalu supply zvichnomu calendar perіodu (mіsyats, Tyzhden day) i r. P.

Vіdpovіd:

1. Mn = 36,743 pcs., Okruglyuєtsya to 37 500 pieces .;

2. t n = 0.5 mіsyatsya, tobto 24 partії on Year.

Peredbachaєtsya protyagom III quarter of the planned rock vіdpustiti virobnitstvo at 400 m materіalіv. Prognoznі danі about ruh materіalіv on skladі pіdpriєmstva that їh tsіni imposed at the table. 7.1.

Viznachiti sobіvartіst materіalіv, vіdpuschenih in virobnitstvo protyagom quarter, іz zastosuvannyam one s guidance metodіv otsіnyuvannya vibuttya zapasіv:

a) serednozvazhenoї vartostі;

b) «Persha au-Perche» (FIFO);

c) "ostannіy au-Perche» (LIFO).

Rozrahuvati vartіst zalishkіv materіalіv on skladі for dermal s Names metodіv.

table 7.1

RUH MATERІALІV ON SKLADІ TA ЇH TSІNI

Ruh materіalіv

Quantity materіalіv, m

Rate, UAH

Zalishok on the cob perіodu

70

thirty

Pridbano: 17.07.

150

31

13.08.

200

29

20.09.

50

33

Vkazіvka. Obchislennya rekomenduєtsya vikonuvati in tablichnіy formі, navedenіy in [4 breather. eleven]. There vіdpovіdnі give clarifications before rozv'yazannya zadachі.

Vіdpovіd:

1. Ca = 12 085 Sat = 11 970 St = 12,100 (USD);

2. NWA = 2115 = MSB 2230, PTS = 2100 (USD).

Pіdpriєmstvo viroblyaє produktsіyu for Relief dvoh machines one funktsіonalnogo priznachennya. Ekspluatatsіynі vitrati on odinitsyu produktsії on Tsikh machines rіznі i viznachayutsya such funktsіyami (funktsії "vitrati-result"):

C1 = 0.04 - 1.6 + 27;

C2 = 0.01 - 0.5 + 14;

0 thirty;

0 40

de . - Іntensivnіst robots pershoї i Druha machines.

Maximum hour engine robots (t) - 8 Godin. During the start-up of machinery postіynі vitrati vіdsutnі.

1. Sformulyuvati funktsії vitrat C (N) oboh agregatіv in razі optimalnoї adaptatsії after hour she іntensivnіstyu.

2. Vivest funktsії of boundary vitrat C (N) in razі adaptatsії after hour she іntensivnіstyu.

3. Sklasti kombіnovany processes adaptatsії scho zabezpechuє mіnіmalnі vitrati of minds INCREASING obsyagu virobnitstva.

Vkazіvka. For formulyuvannya funktsіy vitrat slіd spochatku viznachiti optimally іntensivnіst robots machines. For tsogo Pershi pohіdnі guidance funktsіy prirіvnyuyutsya to zero minutes obchislyuyutsya optimalnі іntensivnostі that . Funktsії of boundary vitrat viznachayutsya diferentsіyuvannyam funktsіy vitrat agregatіv. Pong neobhіdnі for Process adaptatsії, yaky zdіysnyuєtsya postupovo to maximize mozhlivogo obsyagu virobnitstva:

N max = 30 + 8 × 40 × 8 = 560 (pcs.).

Methodology rozv'yazannya tsієї zadachі imposed in [9, p. 447-450]. On p. 449 tsogo processes dzherela adaptatsії uzagalneno spetsіalnіy tablitsі have shown that optimalnі yogo forms for rіznih obsyagіv virobnitstva.

In zv'yazku s organіzatsієyu virobnitstva meblіv treba pridbati set tehnologіchnogo ustatkuvannya vartіstyu UAH 50 000. Pіdpriєmstvo of pennies not Got. Potrіbne ustatkuvannya can be taken as lіzingom abo buy credit for rakhunok. Credit for 3 Rocky bank nadaє for a fee of 15% rіchnih. Lіzingova kompaniia Mauger postaviti ustatkuvannya for contract fіnansovogo lіzingu 4 Rocky s redemption rights for the following zalishkovoyu vartіstyu. Rіchna orendna sumі fee of 16 000 USD, in addition chislі 7000 UAH - amortizatsіynі vіdrahuvannya, made on a cob rock. Credit s vіdsotkami for zalishok sumi Borg povertaєtsya in kіntsі rock. According to Rokach mainly Borg pogashuєtsya as follows: Year of I - 15 000 UAH, Year II - 15 000 UAH, Year III - 20 000 UAH. Discount rate - 20%.

1. Obchisliti vitrati on lіzing i have redemption rights ustatkuvannya potochnіy vartostі.

2. Obchisliti vitrati to purchase ustatkuvannya for rakhunok loan from potochnіy vartostі.

3. Zrobiti visnovok schodo ekonomіchno dotsіlnoї FORMS pridbannya ustatkuvannya for kriterієm vitrat.

Vkazіvka: Oskіlki orendna fee paid on a cob rock, for Purshia Year її suma not diskontuєtsya. Vitrati to purchase ustatkuvannya for rakhunok loan danomu vipadku dotsіlno obchislyuvati for schemes in the guidance table. 7.2.

table 7.2

OBCHISLENNYA PLATEZHІV FOR Borg

Year

Repayment of the credit, UAH

Borg, UAH

Viplata vіdsotkіv, UAH

Zagalna scrip payment, UAH

the I

15000

50000

7500

II

15000

35000

t i. e.

III

20000

20000

at once

50000

-

Pіslya tsogo vitrati diskontuyutsya zvichaynomu in order.

Vіdpovіd:

1. Sl = 60 313.3 UAH;

2. CK = 46 122.7 UAH;

3. For danih minds vigіdnіsha kupіvlya for the loan.

For tehnіchnogo pereobladnannya i rozshirennya virobnitstva potrіbno pridbati ustatkuvannya vartіstyu 100 thousand UAH. Rozglyadayutsya three varіanti fіnansuvannya іnvestitsіy zaznachenu on the bag - for rakhunok Vlasnyi koshtіv, loan i fіnansovogo lіzingu. Minds fіnansovogo zabezpechennya pridbannya ustatkuvannya takі: termіn contract lіzingu - 4 prophets; for Tsey perіod rіvnomіrnі (odnakovі on Rokach) lіzingovі platezhі povnіstyu vіdshkodovuyut vartіst ustatkuvannya s viplatoyu lіzingovogo income at 12% rіvnі rіchnih. Credit nadaєtsya 3 prophets of Splat 15% rіchnih i povertaєtsya rіvnimi Sumy in kіntsі skin rock. Discount rate - 20%.

1. Obchisliti rіchnu orendnu fee i zagalnu scrip lіzingovih platezhіv in potochnіy vartostі.

2. Obchisliti rіchnі platezhі i zagalnu їh the bag at potochnіy vartostі in razі kupіvlі ustatkuvannya for the loan.

3. Viznachiti vitrati in potochnіy vartostі in razі kupіvlі ustatkuvannya for vlasnі Costa.

4. Vibrato optimally varіant pridbannya ustatkuvannya for kriterієm vitrat.

Vkazіvka. Osoblivostі tsієї situatsії in fact scho lіzingovі platezhі (orendna board) i Povernennya loan s vіdsotkami zdіysnyuyutsya odnakovimi Sumy on Rokach (anuїtetnі sumi). For Tsikh minds obchislennya rіchnih platezhіv i zagalnoї sumi diskontovanih vitrat іstotno sproschuєtsya for Relief koefіtsієntіv anuїtetu potochnoї vartostі. Tablitsі such koefіtsієntіv mіstyatsya in spetsіalnіy lіteraturі s fіnansіv, іnvestitsіy analіzu that project. Rіchnі anuїtetnі platezhі obchislyuyutsya on osnovі of formulating

zagalna precisely vartіst loan .

To de - zagalna precisely vartіst loan (pridbannya ustatkuvannya) UAH;

Cr - rіchnі platezhі s vіdsotkami (income), UAH;

- Koefіtsієnt anuїtetu potochnoї vartostі in n rokіv platezhіv i rіchnoї protsentnoї rate p.

Zvіdsi

.

Pіslya tsogo rіchnі platezhі diskontuyutsya i viznachaєtsya zagalna scrip vitrat in potochnіy vartostі. For tsogo znovu mozhna zastosuvati formula potochnoї vartostі anuїtetnih platezhіv.

Vіdpovіd:

1. Ap = 32 927.2; Sl = 85 248.5 (USD);

2. Br = 43,802; Ck = 92,247 (USD);

3. = 100 000 (USD);

4. Pridbannya ustatkuvannya for lіzingom potrebuє naymenshih vitrat (85 248.5 UAH) to Tsey varіant Je optimally.

Zapitannya

  • For chogo on pіdpriєmstvі stvoryuyutsya reserves materіalіv?
  • In chomu polyagaє sutnіst Sistemi upravlіnnya stocks?
  • Yak viznachaєtsya optimal value of the stock?
  • SSMSC vitrati vinikayut in protsesі zagotіvlі that zberіgannya zapasіv?
  • In chomu polyagaє sutnіst Sistemi upravlіnnya inventory "just for an hour?"
  • SSMSC Je methodological otsіnyuvannya zapasіv?
  • For yakih minds dotsіlno zastosovuvati method «Persha au-Perche» (FIFO)? In chomu yogo spetsifіka?
  • Poyasnіst sutnіst method "ostannіy au-Perche» (LIFO).
  • In chomu osoblivostі method otsіnyuvannya vibuttya materіalіv for serednozvazhenoyu sobіvartіstyu?
  • In chomu polyagaє sutnіst adaptatsії operatsіynoї Sistemi i for chogo Won zdіysnyuєtsya?
  • Nazvіt parametric i FORMS adaptatsії.
  • In yakіy poslіdovnostі zdіysnyuєtsya adaptatsіya ustatkuvannya?
  • Poyasnіt procedure adaptatsії ustatkuvannya for Relief funktsіy of boundary vitrat.
  • SSMSC Je FORMS pridbannya ustatkuvannya in chomu їh osoblivostі, perevagi i vadis?
  • Scho to enter the warehouse lіzingovih platezhіv (orendnoї pay)?
  • Navedіt formula obchislennya zagalnih vitrat on lіzing i ustatkuvannya redemption rights in potochnіy vartostі.
  • Navedіt formula obchislennya zagalnih vitrat to purchase obladnannya for rakhunok loan potochnіy vartostі.
  • Yak viznachayutsya rіchnі that zagalnі platezhі for Relief koefіtsієntіv anuїtetu potochnoї vartostі?

Testi

W hover nizhche vіdpovіdey viberіt correctly:

1. Optimally partієyu supply materіalіv, SSMSC regularly vitrachayutsya in virobnitstvі, Je taka, scho potrebuє:

a) mіnіmalnih vitrat on pridbannya i zberіgannya;

b) mіnіmalnoї skladskoї ploschі;

c) mіnіmalnoї kіlkostі zasobіv the agriculture;

g) mіnіmalnih vitrat on pridbannya;

d) mіnіmalnih vitrat on zberіgannya.

2. otsіnyuvannya vibuttya virobnichih zapasіv pіdpriєmstvo Mauger zastosovuvati protyagom rock:

a) one s metodіv otsіnyuvannya for cutaneous View (GROUP) virobnichih zapasіv;

b) one s dvoh viznachenih on the cob rock metodіv otsіnyuvannya zapasіv;

c) methodological rіznі otsіnyuvannya for okremih vidіv (Group) virobnichih zapasіv;

d) deprivation method "ostannіy au-Perche» (LIFO);

d) deprivation method «Persha au-Perche» (FIFO).

3. For іnflyatsії minds for otsіnyuvannya vibuttya zapasіv dotsіlno zastosovuvati method:

a) «Persha au-Perche» (FIFO);

b) "ostannіy au-Perche» (LIFO);

c) serednozvazhenoї sobіvartostі;

g) regulatory vitrat;

d) іdentifіkovanoї sobіvartostі.

4. Otsіnyuvannya vibuttya іz zapasіv origіnalnih materіalіv zdіysnyuєtsya for the method:

a) «Persha au-Perche» (FIFO);

b) "ostannіy au-Perche» (LIFO);

c) serednozvazhenoї tsіni;

g) normativnoї sobіvartostі;

d) іdentifіkovanoї sobіvartostі.

5. Adaptatsіya ustatkuvannya to zmіni obsyagu virobnitstva zdіysnyuєtsya for:

a) zbіlshennya obsyagu virobnitstva;

b) pіdvischennya produktivnostі pratsі;

c) mіnіmіzatsії ekspluatatsіynih vitrat;

g) zbіlshennya zavantazhennya ustatkuvannya;

d) skorochennya prostoїv ustatkuvannya.

6. Prior to the main parametrіv adaptatsії ustatkuvannya nalezhat:

a) Quantity ustatkuvannya, potuzhnіst yogo i dvigunіv hour robots;

b) Quantity ustatkuvannya hour that іntensivnіst (produktivnіst) Yogo robots;

c) potuzhnіst dvigunіv i Robot ustatkuvannya hour;

g) the throughput spromozhnіst ustatkuvannya in cars Godin;

d) Quantity ustatkuvannya potuzhnіst i yogo dvigunіv.

7. optimally Je taka іntensivnіst robots ustatkuvannya for yakoї:

a) produktivnіst ustatkuvannya maximum;

b) the maximum vikoristovuєtsya potuzhnіst dvigunіv Verstat;

c) the maximum hours mashinnoї robots;

g) vitrati on odinitsyu robots (produktsії) mіnіmalnі;

d) vitrati on odinitsyu robots hour (the hour of parking) mіnіmalnі.

8. For zrostannya іntensivnostі robots ustatkuvannya vitrati on odinitsyu produktsії (funktsіya "vitrati-result"):

a) zrostayut on vsomu dіapazonі іntensivnostey;

b) spochatku znizhuyutsya and potіm zrostayut, tobto funktsіya vitrat Got -podіbnu form;

c) spochatku zrostayut and potіm znizhuyutsya, tobto funktsіya vitrat Got -podіbnu form;

g) zalishayutsya nezmіnnimi;

d) znizhuyutsya on vsomu dіapazonі іntensivnostey.

9. Rozpodіl robots mіzh same type machines s rіznimi funktsіyami "vitrati-result" in protsesі adaptatsії operatsіynoї Sistemi zdіysnyuєtsya in takіy poslіdovnostі:

a) od bіlsh Mensch productive to productive machines;

b) in order spadnoї produktivnostі machines;

c) od MACHINES s Mensch boundary vitratami for adaptatsії її for іntensivnіstyu to dosyagnennya her rіvnya vitrat nastupnoї car for adaptatsії її after hour;

g) od MACHINES s Mensch boundary vitratami without urahuvannya їh zmіni in protsesі adaptatsії;

d) poslіdovnіst rozpodіlu robots not to vplivaє zagalnu value vitrat, that Mauger Buti dovіlnoyu.

10. The main warehouses lіzingovih platezhіv (orendnoї pay) Je:

a) amortizatsіynі vіdrahuvannya that lіzingovy dohіd (dohіd on kapіtal);

b) amortizatsіynі vіdrahuvannya that ekspluatatsіynі vitrati;

c) amortizatsіynі vіdrahuvannya that vitrati for repair;

g) vitrati on strahuvannya Lane is the repair;

d) vitrati on strahuvannya lane that lіzingovy dohіd.

11. Machine for postavlyaєtsya contract lіzingu Rocky 2 h the following redemption rights. Orendna fee becoming Year 2880 UAH Cena redemption rights for zalishkovoyu vartіstyu - 2160 UAH. Discount rate - 20%. Zagalnі vitrati on lіzing in teperіshnіy vartostі stanovlyat (USD):

a) 7920;

b) 5760;

c) 4400;

g) 6560;

d) 5900.

12. Alternatively porіvnyannya varіantіv pridbannya ustatkuvannya (lіzing, kupіvlya per credit) ekonomіchno vigіdnіshim vvazhaєtsya one yaky zabezpechuє:

a) mіnіmalnі rіchnі platezhі;

b) mіnіmalny vіdsotok rіchnogo income (orendny dohіd, vіdsotok for the loan);

c) lіnіynu amortizatsіyu;

g) mіnіmalnі zagalnі vitrati in teperіshnіy vartostі;

d) Maximum termіn Pay vartostі ustatkuvannya.

13. Anuїtetnimi vvazhayutsya platezhі, SSMSC protyagom pevnoї kіlkostі rokіv:

a) postupovo zmenshuyutsya;

b) postupovo zrostayut;

c) odnakovі;

g) spochatku zrostayut and potіm zmenshuyutsya;

d) spochatku zmenshuyutsya and potіm zrostayut.