Intercompany planning (financial planning)
Replenishment date: 29.10.2014
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Description
Practical tasks
Task 1. Production needs, as defined in the production budget, represent the starting point for budgeting direct labor costs. To estimate the total cost of wages, it is necessary to multiply the number of hours worked in production by the average level of hourly wages.
Each type of product goes through two technological stages. At the first stage in the production of 1 unit. product X is spent 0,7 hours, for 1 unit. item Y - 1 hour, item Z - 1,2 hours. In the second, 1, 2 and 4 hours, respectively.
Labor remuneration PPP participating in the first technological process receive a time wage of 1,5 den. units /hour; in the second - 1,6 den. units / hour
Calculate the budget of direct labor costs, the form of which and the data required for the calculation are presented in Table 1.
Table 1
Direct labor cost budget
The amount of direct labor costs must be carefully coordinated with the available labor resources in order to ensure sufficient use of labor in production. The efficient organization of the production process allows you to minimize downtime and eliminate the lack of labor resources.
Task 2. Calculate the total unit cost X, Y, Z based on the distribution of such indirect costs as depreciation, electricity, heating and lighting, transportation costs, advertising and safety costs, choosing the most appropriate distribution bases. Information for the calculation is presented in Table 2.
Table 2
The consumption of basic resources for the production of products
Based on the calculations and analysis of the break-even point, make a decision on a more rational selling price for each product or on its sales volume (choose the most optimal option from the calculated ones - the first or the second, or offer the third). The corresponding decisions should be reflected in the sales budget, changes in which will entail automatic changes to items in all interconnected budgets.
Task 3. Enterprise "X" produces 8 pieces of products of type A.
Selling price - 1 rubles / piece. Average variable costs - 800 rubles / piece. Fixed costs - 1 rubles. Task: analyze the sensitivity of the company's profit to price changes if the price increases by 400%. Fixed costs increased by 1 rubles.
Task 4. The management of the enterprise presented for consideration two projects for organizing the production of electric saws. The characteristics of the projects are given in Table 3.
Table 3
Characteristics of organizational projects
Compare and select the most effective organizational design for the production of electric saws.
Task 5. The company produces electrical appliances, selling 840 pieces per month at a price of 200 rubles. Variable costs are 000 rubles / piece, fixed costs of the enterprise - 80 rubles. per month. Take on the role of the financial director of the enterprise and answer the following question: the head of the production department believes that an increase in depreciation costs by 000 rubles per month can increase monthly sales revenue by 4 rubles. Should the increase in advertising spend be approved?
Task 1. Production needs, as defined in the production budget, represent the starting point for budgeting direct labor costs. To estimate the total cost of wages, it is necessary to multiply the number of hours worked in production by the average level of hourly wages.
Each type of product goes through two technological stages. At the first stage in the production of 1 unit. product X is spent 0,7 hours, for 1 unit. item Y - 1 hour, item Z - 1,2 hours. In the second, 1, 2 and 4 hours, respectively.
Labor remuneration PPP participating in the first technological process receive a time wage of 1,5 den. units /hour; in the second - 1,6 den. units / hour
Calculate the budget of direct labor costs, the form of which and the data required for the calculation are presented in Table 1.
Table 1
Direct labor cost budget
The amount of direct labor costs must be carefully coordinated with the available labor resources in order to ensure sufficient use of labor in production. The efficient organization of the production process allows you to minimize downtime and eliminate the lack of labor resources.
Task 2. Calculate the total unit cost X, Y, Z based on the distribution of such indirect costs as depreciation, electricity, heating and lighting, transportation costs, advertising and safety costs, choosing the most appropriate distribution bases. Information for the calculation is presented in Table 2.
Table 2
The consumption of basic resources for the production of products
Based on the calculations and analysis of the break-even point, make a decision on a more rational selling price for each product or on its sales volume (choose the most optimal option from the calculated ones - the first or the second, or offer the third). The corresponding decisions should be reflected in the sales budget, changes in which will entail automatic changes to items in all interconnected budgets.
Task 3. Enterprise "X" produces 8 pieces of products of type A.
Selling price - 1 rubles / piece. Average variable costs - 800 rubles / piece. Fixed costs - 1 rubles. Task: analyze the sensitivity of the company's profit to price changes if the price increases by 400%. Fixed costs increased by 1 rubles.
Task 4. The management of the enterprise presented for consideration two projects for organizing the production of electric saws. The characteristics of the projects are given in Table 3.
Table 3
Characteristics of organizational projects
Compare and select the most effective organizational design for the production of electric saws.
Task 5. The company produces electrical appliances, selling 840 pieces per month at a price of 200 rubles. Variable costs are 000 rubles / piece, fixed costs of the enterprise - 80 rubles. per month. Take on the role of the financial director of the enterprise and answer the following question: the head of the production department believes that an increase in depreciation costs by 000 rubles per month can increase monthly sales revenue by 4 rubles. Should the increase in advertising spend be approved?