Practical work on the subject "Business organizations (enterprises)"
Calculate the initial cost of the equipment, if the value of the purchased equipment is 100 thousand rubles, the cost of transporting -.. 7 thousand rubles, the cost of construction works (SMR) -.. 15 thousand rubles..
Calculate the annual depreciation on the straight-line method and based on 100 shifts when the carrying value of the equipment is 200 million rubles, the expected service life -.. 6 years, residual value of 4 million rubles, the volume of production in one shift is constant... It is assumed the following distribution equipment utilization within the general term: the first year - 200 shifts, the next three years - 400 shifts last year - 300, only 1700 changes.
What is the income tax, the company must state "Active" if in January 2002 CJSC "Asset" shipped LLC "passive" batch of bricks in the amount of 960 thousand rubles. (Including VAT - 160 000 rub.). "Passive" listed money for materials only in April?
The contract is defined "... ownership of the sold goods passes from seller to buyer at the time of shipment of the goods from the Seller´s warehouse ...".
"Active" determines the income and expenses for tax purposes on an accrual basis. It is written in his accounting policy.
What income should indicate the company "Plant" for rent Total area, if this activity is not for him the main? The contract, which is "Plant" signed with the tenant, stated that the fee is paid in advance for the first day of the month. The size of the monthly rent is 66,000 rubles. (Including VAT - 11 000 rub.).
Calculate the break-even point (the minimum volume of production, which is the enterprise neubytochnym), if fixed costs are 20 thousand. Rub., Variable costs per unit of output of 1 thousand. Rub., While the unit price of 2 thousand. Rub.
Calculate the wholesale selling price, if free selling price of the manufacturer - 4800 rubles. per unit, the rate of excise duty - 20%, the rate of value added tax - 20%?
Please comment on the following situation:
In the 60s of the competing firm "Volfshmidt" I tried to win back market share from "Hyublayn" and began to sell vodka "Volfshmidt" $ 1 cheaper, arguing that this vodka in quality did not concede, "Smirnoff". What would you do on the site of company executives "Hyublayn" once in such a situation? to reduce prices? would increase the cost of advertising? Nothing to do, relying on the stability of flavors "Smirnoff" fans? All these pretty formulaic variants and moved the firm´s management "Hyublayn", and none of them has not been adopted, because one way or another they all were fraught with decline in profits.
Implemented as an option was a completely custom and highly effective. In response to the attack competitors firm "Hyublayn" raised the price of vodka "Smirnoff" $ 1. Simultaneously, the same firm to market two new brands of vodka were thrown. One of them, "Relska" had the same price as the vodka "Volfshmidt" and the second, "Popov" was $ 1 cheaper than "Volfshmidt". What was the meaning of this maneuver?
Calculate the rate of depreciation, if the book value of the equipment is 125 thousand rubles, the residual value -.... 5 thousand rubles, and the standard period of 5 years.
Calculate the wholesale purchase price if wholesale selling unit price - 7200 rubles, intermediary distribution costs -. 700 rubles. per unit of goods, intermediary planned profitability - 30% VAT for intermediary -16.5%.
Calculate the retail price of goods (excluding sales tax), if the wholesale purchase price is 8290 rubles. per unit, and the planned store trade allowance - 25%.