Practical economics of enterprise organizations
Replenishment date: 15.05.2014
Content: 40515134928530.doc (57.5 KB)
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Description
Practical work on the discipline "Economics of organizations (enterprises)"
Task 1.
Calculate the initial cost of the equipment if the cost of the purchased equipment is 100 thousand rubles, the cost of transportation is 7 thousand rubles, the cost of construction and installation works (CMP) is 15 thousand rubles.
Task 2.
Calculate the annual depreciation on a straight-line basis and per 100 shifts, if the book value of the equipment is 200 million rubles, the expected useful life is 6 years, the salvage value of the equipment is 4 million rubles, and the volume of production per shift is constant. The following distribution of the equipment load is assumed within the total period: the first year - 200 shifts, the next three years - 400 shifts, the last year - 300, a total of 1700 shifts.
Task 3.
What profit tax should the company "Aktiv" indicate if in January 2002 CJSC "Aktiv" shipped to LLC "Passive" a batch of facing bricks in the amount of 960 rubles? (including VAT - 000 rubles). Did "Passive" transfer money for materials only in April?
The contract specifies: "... the title to the Goods being sold passes from the Seller to the Buyer at the time of the shipment of the Goods from the Seller's warehouse ...".
"Asset" defines income and expenses for tax purposes on an accrual basis. This is written in his accounting policy.
Task 4.
What income should the enterprise "Zavod" indicate for the lease of rented space, if this type of activity is not the main one for it? The agreement, which "Zavod" concluded with the tenant, states that the payment is due on the first day of the month in advance. The monthly rent is RUB 66. (including VAT - RUB 000).
Task 5.
Calculate the break-even point (the minimum volume of production, which is non-profitable for the enterprise), if fixed costs are 20 thousand rubles, variable costs per unit of production are 1 thousand rubles, and the price of a unit of production is 2 thousand rubles.
Task 6.
Calculate the wholesale selling price if the manufacturer's free selling price is RUB 4800. per unit of goods, excise tax rate - 20%, value added tax rate - 20%?
Task 7.
Please comment on the following situation:
In the 60s, a rival company, Wolfschmidt, tried to gain a share of the market from Hubline and began selling Wolfschmidt vodka for $ 1 cheaper, claiming that this vodka would not be inferior in quality to Smirnovskaya. What would you do if you were a Hubline executive in this situation? Would you lower prices? Would you increase your ad spend? Wouldn't they do anything, counting on the stability of the tastes of Smirnovskaya fans? All these rather stereotyped options were sorted out by the management of the Hubline firm, and none of them was adopted, since one way or another they were all fraught with reduced profits.
A completely non-standard and extremely effective option was implemented. In response to the attack of competitors, Hubline increased the price of Smirnovskaya vodka by $ 1. At the same time, the same company launched two new brands of vodkas on the market. One of them, Relska, had the same price as the Wolfschmidt vodka, and the second, Popov, was $ 1 cheaper than Wolfschmidt. What was the point of this maneuver?
Task 8.
Calculate the depreciation rate if the book value of the equipment is 125 thousand rubles, the liquidation value is 5 thousand rubles, and the standard service life is 5 years.
Task 9.
Calculate the wholesale purchase price, if the wholesale selling price of a unit of goods is 7200 rubles, the costs of an intermediary is 700 rubles. per unit of goods, the profitability planned by the intermediary is 30%, VAT for the intermediary is 16,5%.
Task 10.
Calculate the retail price of the product (excluding sales tax) if the wholesale purchase price is 8290 rubles. per unit of goods, and the trade markup planned by the store is 25%.
Task 1.
Calculate the initial cost of the equipment if the cost of the purchased equipment is 100 thousand rubles, the cost of transportation is 7 thousand rubles, the cost of construction and installation works (CMP) is 15 thousand rubles.
Task 2.
Calculate the annual depreciation on a straight-line basis and per 100 shifts, if the book value of the equipment is 200 million rubles, the expected useful life is 6 years, the salvage value of the equipment is 4 million rubles, and the volume of production per shift is constant. The following distribution of the equipment load is assumed within the total period: the first year - 200 shifts, the next three years - 400 shifts, the last year - 300, a total of 1700 shifts.
Task 3.
What profit tax should the company "Aktiv" indicate if in January 2002 CJSC "Aktiv" shipped to LLC "Passive" a batch of facing bricks in the amount of 960 rubles? (including VAT - 000 rubles). Did "Passive" transfer money for materials only in April?
The contract specifies: "... the title to the Goods being sold passes from the Seller to the Buyer at the time of the shipment of the Goods from the Seller's warehouse ...".
"Asset" defines income and expenses for tax purposes on an accrual basis. This is written in his accounting policy.
Task 4.
What income should the enterprise "Zavod" indicate for the lease of rented space, if this type of activity is not the main one for it? The agreement, which "Zavod" concluded with the tenant, states that the payment is due on the first day of the month in advance. The monthly rent is RUB 66. (including VAT - RUB 000).
Task 5.
Calculate the break-even point (the minimum volume of production, which is non-profitable for the enterprise), if fixed costs are 20 thousand rubles, variable costs per unit of production are 1 thousand rubles, and the price of a unit of production is 2 thousand rubles.
Task 6.
Calculate the wholesale selling price if the manufacturer's free selling price is RUB 4800. per unit of goods, excise tax rate - 20%, value added tax rate - 20%?
Task 7.
Please comment on the following situation:
In the 60s, a rival company, Wolfschmidt, tried to gain a share of the market from Hubline and began selling Wolfschmidt vodka for $ 1 cheaper, claiming that this vodka would not be inferior in quality to Smirnovskaya. What would you do if you were a Hubline executive in this situation? Would you lower prices? Would you increase your ad spend? Wouldn't they do anything, counting on the stability of the tastes of Smirnovskaya fans? All these rather stereotyped options were sorted out by the management of the Hubline firm, and none of them was adopted, since one way or another they were all fraught with reduced profits.
A completely non-standard and extremely effective option was implemented. In response to the attack of competitors, Hubline increased the price of Smirnovskaya vodka by $ 1. At the same time, the same company launched two new brands of vodkas on the market. One of them, Relska, had the same price as the Wolfschmidt vodka, and the second, Popov, was $ 1 cheaper than Wolfschmidt. What was the point of this maneuver?
Task 8.
Calculate the depreciation rate if the book value of the equipment is 125 thousand rubles, the liquidation value is 5 thousand rubles, and the standard service life is 5 years.
Task 9.
Calculate the wholesale purchase price, if the wholesale selling price of a unit of goods is 7200 rubles, the costs of an intermediary is 700 rubles. per unit of goods, the profitability planned by the intermediary is 30%, VAT for the intermediary is 16,5%.
Task 10.
Calculate the retail price of the product (excluding sales tax) if the wholesale purchase price is 8290 rubles. per unit of goods, and the trade markup planned by the store is 25%.