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# Economy Organizations second option

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**28.09.2013**

Content: 30928195109507.doc (113 kB)

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# Seller

al_ac information about the seller and his itemsSeller will give you a gift certificate in the amount of **5** RUB

# Description

Activity 3

Situations and Solutions:

The machine with the original cost of 100,000 CU It is expected to operate for 4 years. Determine the amount of the residual value of its years of operation by the declining-balance, decreasing the average cost and straight-line basis.

Task 4

Situations and Solutions:

Plants employing Custom costing over a certain period of time has 100000 CU permanent total production costs. Wages in the issuance of units of product A is 10 CU, and with the release of the product unit B - 5 CU

During this time period produced 3,000 units of product A and 4000 units of product B.

Define:

a) rate (interest rate) of the total production costs in relation to the direct costs;

b) the rate of repayment of the total cost of the construction, if the program output varies as follows: Product A: 1,000 for the reporting period Product B: 6000 units during the reporting period

c) the required amount of coverage if the rate at maturity

changing production program remains the same.

Task 5

Situations and Solutions:

According to the results of last year, the company had the following costs and benefits.

Consumption: the basic materials - 4.3 million CU (100% variables, i.e. depending on the production volume); basic wages of workers 1.6 million CU (100% variable); total operating expenses - 3.5 million CU (60% of them - permanent, while 40% - variables); cost management and sales -0,800,000 AE (80% - permanent, and 20% - variables); net sales - 10,350,000 CU, sales profit - 150 thousand, AE,

In view of increase in wages this year, wages for work on manufacturing production to rise by 7.5%, while total operating costs - 4%

Wage increases, of course, will affect the ultimate costs and benefits and, if not avoided, could result in losses. Having studied the situation, the company has identified three possible options for ensuring profitability while increasing wages:

a) increasing the rates of 5%, but this causes a decrease in

the number of sales is 10%;

b) increase in the prices of 2% sales persists

However, the possibility of its growth is excluded;

c) to increase the volume of production and sales by 20%, the company has needed for this excess capacity and confidence in selling additional quantities of products, while maintaining the previous price.

Which option would you recommend solutions to the enterprise? Confirm your feedback calculations.

Task 6

Situations and Solutions:

1) At 100% of the planned capacity utilization Element costs are 65,000 CU CVT is 6. What is a linear function of the cost of this kind and what size limit total expenditures at 70% loading of the enterprise?

2) In the planning of the production site were considered two options for downloading it; 600 and 800 hours of parking costs, respectively, 10,000 and 12,000 CU

# Additional information

What will be the cost of 1 parking hours when determined on the basis of the full costs and cost reduction?

Task 7

Situations and Solutions:

The company produces three types - A, B and C (Table. 9.3).

Table 9.3

Indicator Product Type

A B C

Sale price, CU / pc.

The volume of production and sales volume.

The cost price, CU 33

6000

156000 32

16000

508000 26

12500

285000

1. What will be the amount of profit per unit of each product and for the whole company, if manufacture and sell all the product?

2. In the coming year, at constant prices is expected to decrease in sales of each product by 10%. How will the profits of each product, if the total cost of their production and sales would amount to 143640, 478080 and 261000 CU?

3. How do you explain the decline in profits?

4. Management of the company offers products type B discontinued. What will be the consequences of such reshe¬niya how to change the rate of coating products, in this case, what would be the financial performance?

5. How do you assess the decision guidance recommending that take?

Task 8

Situations and Solutions:

1) If 12% rate on capital is more profitable to have a company: CU is now 1,000,000 or DE 1800000 in five years?

2) Entrepreneur Khitrov ponders the question: is it worth

Is it for CU 1800000 buy an apartment for rent. According to him

estimated rental apartments will bring annually 20,000 CU

yield in the first 10 years and then due to increased costs

commissioned housing - only 10,000 CU After 25 years, he would

to give an apartment newly born son. The only alternative to the other options of investment funds

It is to acquire the shares of Sberbank of Russia guaranteed a 6% rate of return.

Estimated using NPV and internal rate of interest whether it makes sense to invest in the purchase of an apartment.

3) Enterprise "Uranus" analyzes the project of industrial investments worth 2,000,000 CU with the expected influx of cash flows in year 1 600 000, in the 2nd - 900000, in the third - 1500000 CU at 15% rate on capital.

Define:

1) The payback period, net present value and internal rate of return of the project;

2) return on investment.

4) Technological equipment worth 28,000 euros purchased with a 12% annual interest rate of the loan. What is the minimum period of its operation, to justify the investment, if the annual income from the operation of the equipment is expected in the amount of 7,000 euros per year?

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