Subject: Fixed assets (funds) enterprise
To determine the residual value of fixed assets as of January 1, 2008 at the following data:
- The value of fixed assets at the time of purchase 1.01.2005 - 500 thousand rubles .;
- On 1.01.2006 was held reassessment (revaluation rate of 1.2);
- Received fixed assets in December 2006 in the amount of 100 thousand rubles.
Depreciation is charged straight-line method. The useful life of these facilities - 10 years.
Subject: working capital
Identify the dynamics of efficiency of circulating assets of the enterprise, using the following data:
The volume of sales mln. 70 73
The average annual value of current assets million. 4.6 4.7
Rate absolute and relative change (savings or cost overruns) magnitude of working capital.
Subject: Staff productivity, wages.
Identify the individual earnings of each worker, a team member based on the following data.
As part of the team of three people: one working 4 level and two working 3 digits. Brigada do the job for which the norm - 800 labor hours, including 600 hours of standard-3 level and 200 labor hours 4 digits.
Hours worked: the working of the fourth category - 200 hours; at the first working 3 digits - 200 hours; the second working third category - 180 hours. Hourly wage rate discharge 3 - 55 rub. / Hour; 4 digits tariff rate - 47.9 rub. / hour.
Subject: Cost of products (works, services).
The company during the reporting period has made 100 units of finished products. Direct operating costs for this amount of 1,000 rubles. General production costs amounted to - 500 thousand rubles. Total economic costs - 150 thousand rubles. The marketing costs amounted to commercial service 50 thousand rubles.
Identify the company's profit in the reporting period, if realized only 50 units of finished goods and total revenue was 1000 rubles.
Determine the value of inventories of finished goods in stock (according to production cost).