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Ekonomіka pіdpriєmstva - Makarovska ETC.

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Butt rozv'yazannya tasks

Problem 1. Pervіsna vartіst ob'єkta amortizatsії scho nalezhit to tretoї groupies, becoming in 1200 tis. UAH. Viznachiti sumi schorіchnih amortizatsіynih vіdrahuvan.

Rozv'yazannya.

  1. Amortizatsіynі vіdrahuvannya for rokami:

Purshia - 1200 * 0.15 = 180 tis. UAH;

Other - 1200 * 0.3 = 360 tis. UAH;

tretіy - 1200 * 0.2 = 240 tis. UAH;

Quarter - 1200 * 0.15 = 180 tis. UAH;

p'yaty - 1200 * 0.1 = 120 tis. UAH;

Shostya - 1200 * 0.05 = 60 tis. UAH;

somy - 1200 * 0.05 = 60 tis. UAH.

  1. Perevіrka. Suma priskorenoї amortizatsії - 1200 UAH yew .: 180 + 360 + 240 + 180 + 120 + 60 + 60 = 1200 tis. UAH.

Task 2. On pіdpriєmstvі vartіst fondіv mainly on the cob zvіtnogo perіodu becomes 8136 tis. UAH. W 01.05 h ekspluatatsії Bulo vivedeno ustatkuvannya for the amount of 1235 tis. USD, and 01.11 h dodatkovі osnovnі introduced by the Foundation on the bag 1450 tis. UAH. Obsyag viroblenoї produktsії becoming 9132 tis. UAH zagalna chiselnіst pratsyuyuchih - 250 osіb. Rozrahuvati serednorіchnu vartіst, fondovіddachu i fondomіstkіst mainly fondіv pіdpriєmstva.

Rozv'yazannya.

1. Serednorіchna vartіst mainly fondіv

  1. Fondovіddacha PV = 9132: 7555 1.21 USD.
  2. Fondomіstkіst fm = 7555: 9132 0.82 USD.

Problem 3. Obchisliti koefіtsієnt zmіnnostі verstatіv robots in the workshop, 30 of them Yakscho pratsyuє one zmіnu, 80 - have Dvi and 20 - at three. Rozv'yazannya.

1. RSM Koefіtsієnt zmіnnostі = (1 + 30 • 80 • 20 • 2 + 3): (30 + 80 + 20) = = 1.9 zmіni.

Task 4. Pervіsna vartіst mainly fondіv pіdpriєmstva - 3 million USD, termіn service - 6 rokіv, lіkvіdatsіyna vartіst - 20 tis. UAH. Viznachiti rіchnu rate i schorіchnu scrip amortizatsіynih vіdrahuvan, vikoristovuyuchi pryamolіnіynu amortizatsіyu.

Rozv'yazannya.

1. Rіchna rate amortizatsіynih vіdrahuvan

2. Schorіchna scrip amortizatsіynih vіdrahuvan

Problem 5. Pervіsna vartіst Verstat on pіdpriєmstvі - 100 tis. UAH, regulatory termіn service - 5 rokіv. Viznachiti schorіchnu scrip amortizatsіynih vіdrahuvan method priskorenogo zmenshennya zalishkovoї vartostі.

Rozv'yazannya.

Viznachaєmo rіchnu rate amortizatsії yak for lіnіynoї amortizatsії:

na = (1: 5) • 100% = 20%.

Podvoyuєmo qiu rate: na = 20 • 2 = 40%. Dali zastosuєmo amortizatsії norm, scho becoming 0.4 to zalishkovoї vartostі.

Suma amortizatsіynih vіdrahuvan:

Persha rock A1 = 100 * 0.4 = 40 tis. UAH;

another rock A2 = (100 40) * 0.4 = 24 tis. UAH;

Thirdly rock A3 = (60 to 24) * 0.4 = 14.4 yew. UAH;

fourth rock A4 = (36, 14.4) * 0.4 = 8.64 yew. UAH;

p'yatogo rock A5 = (21.6, 8.64) * 0.4 = 5.18 yew. UAH.

Yak bachimo have Pershi Rocky znoshennya amortizatsії bike against s rokami zmenshuєtsya. For perevіrki sklademo nagromadzhenі sumi amortizatsіynih vіdrahuvan i z'yasuєmo, chi daє zmogu Tsey method zdіysniti Povny vіdshkoduvannya zroblenih vitrat on pridbannya Verstat:

A = 40 + 24 + 14.4 + 8.64 + 5.18 = 92.22 yew. UAH.

Viyavlyaєtsya, scho not all pervіsna vartіst vіdshkodovuєtsya: 100 -92.22 = 7.78 yew. UAH.

Nedoamortizovanu Chastain vartostі priynyato vvazhati lіkvіdatsіynoyu vartіstyu Verstat.

Problem 6. Vikoristovuyuchi danі zadachі 5 viznachiti schorіchnu scrip amortizatsіynih vіdrahuvan cumulative method (tsіlih rokіv values).

Rozv'yazannya.

Suma tsіlih values ​​rokіv

1 + 2 + 3 + 4 + 5 = 15. Norma amortizatsіynih vіdrahuvan vіzmemo koefіtsієnti, utvorenі tsіlimi values ​​rokіv: 5/15; 4/15; 3/15; 2/15 i 1/15. Suma amortizatsіynih vіdrahuvan:

Persha rock A1 = 100 * 5/15 = 33.3 yew. UAH;

another rock A2 = 100 * 4/15 = 26.6 yew. UAH;

Thirdly rock A3 = 100 * 3/15 = 20.0 yew. UAH;

fourth rock A4 = 100 * 2/15 = 13.3 yew. UAH;

p'yatogo rock A5 = 100 '1/15 = 6.67 yew. UAH.

Znovu sprobuєmo perevіriti, chi all pervіsna vartіst pridbannya Verstat vіdshkodovuєtsya:

33.3 + 26.6 + 13.3 + 20 + 6.67 = 99.87 yew. UAH.

Yak bachimo, zagalna scrip znoshennya mayzhe zbіgaєtsya s pervіsnoyu vartіstyu. Neznachnі rozbіzhnostі pov'yazanі s pohibkami rezultatіv rounding. Tsei method daє Povny vіdshkoduvannya pervіsnoї vartostі Verstat Square od of chi vrahovuvalasya lіkvіdatsіyna vartіst.

Task 7. virobnichomu shop 30 verstatіv. On obrobku odnієї detalі vitrachaєtsya 0.35 standard-year. Robot Mode dvozmіnny shop.

Trivalіst zmіni - 8.2 year. In zvіtnomu rotsі robochem dnіv 242. Prostoї verstatіv at precisely repairs stanovlyat 3.5% nomіnalnogo rіchnogo fund hour їh robots. Koefіtsієnt vikoristannya virobnichih bearing-down - 0.91. Viznachiti virobnichu potuzhnіst shop i yogo virobnichu programa (rіchny obsyag shop Key infrastructure components). Rozv'yazannya.

1. Nomіnalny fund one hour robots Verstat

8,2 • 2 • 242 = 3968.8 year.

2. Dіysny fund one hour robots Verstat

3968,8 • (1 0.035) "3830 year.

3. Virobnicha potuzhnіst one Verstat

3830: 0.35 = 10 943 detalі.

4. Virobnicha potuzhnіst shop

• 10943 30 = 328 290 pieces.

5. Virobnicha programa shop

328 290 298 744 • 0,91 = detalі.


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