Objective 1.

Cost of goods release is 4 th. Rub. per unit, the minimum acceptable to the manufacturer´s margin is 20%, the VAT rate - 18%, excise tax - 20%. Oprede¬lite minimum acceptable selling price of the goods.


Objective 2.

Purchase price is 400 rubles. What is the maximum allowable percentage of premiums and discounts in favor of the reseller, if the maximum possible retail price of the product is 575 rubles.?


Task 3.

The fixed costs of the company is 10 thousand. Rub. Variable costs per unit of output is 50 rubles. Unit price - 100 rubles. Calculate the critical volume of production and influence on him:

 increase fixed costs by 10%;

 reduce variable costs by 15%.


Task 4.

The company has annual revenue from the sale of 33 thousand. Rub., Variable costs - 23 thousand. Rub., The fixed costs - 15 thousand. Rub. Ubytok- 5 th. Rub. Determine the conditions for achieving a critical volume of sales.


Task 5.

The company produces and sells goods, the basic information that should be: sales - 90 th. Pcs. year, price - 25.7 thousand. rub. / pcs. Average variable costs - 18.0 thousand. Rub. / Pcs., Fixed costs - 380 000 thousand. Rub. in year.

1. Calculate the profit threshold of profitability, the stock of financial strength, the force of impact of operating leverage.

2. Rate of 10% increase in prices:

a) How will the profits;

b) as far as possible to reduce the volume of sales without loss of earnings.

3. Rate of 10% reduction in fixed costs:

a) How will the profits;

b) as far as possible to reduce the volume of sales without loss of earnings.

4. Calculate the three different combinations of fixed costs and average variable cost at which the company will work with the same income (price and sales volume base).


Task 6.

The Corporation has established interdependence to determine the cost of maintaining inventories:

1 • size of the order is placed must be a multiple of 50 units .;

2 • Annual sales volume is 1 million. U .;

3 • the purchase price of a unit of reserves equal to 4 rubles .;

• 4 storage costs make up 25% of the purchase price of stocks; ....


Target 7.

The company, a major producer of water pipes, using a wide variety of solvents. During the year, consumption of one type of solvent gives 1 million. L. Fixed costs for the placement and execution of the order for the solvent to 2.5 thousand. Rub., Including 2 thousand. Rub. - To government rules the cost of cleaning and monitoring of the water bodies. Annual costs for the storage of the solvent is 0.40 rubles. per unit (liter) of stocks, and the cost per liter is 2 rubles.

The company maintains an insurance reserve of 10 thousand. Liters. On delivery of the order of solvent required 10 days.

Define:

1) the amount of EOQ for this type of stocks ;.

2) the average value of the inventory, including the safety stock; ....


Target 8.

The Corporation sells its products at a price of $ 5.5 per share. Variable costs per unit of product is $ 3.25. The total amount of fixed cost is $ 360,000.

a) Calculate the breakeven point;

b) Demonstrate the effect of operating leverage, observing the change came when changing volume on the breakeven point increments, or a fall of 20%.

Effect of a 20% increase

The impact on profits of a 20% volume reduction

profit

Number

products, profit, $ Relative change,% Number

products, profit, $ Relative change,%

1) 160 000 pcs .......