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Question 22. The tasks and methods of sequence analysis of profit and profitability in the company of catering.

Task 5
The available data on the availability and use of assets by two industry Table.
Indicators 1st company, ths. Rub. 2nd company, ths. Rub.
last year's reporting period last year, the year under review
The volume of sales 7192 9822 11454 12559
The average annual value of industrial fixed assets 6500 7558 11733 11891
On the basis of these data is required:
1) Determine the two companies and capital productivity indicators capital ratio for last and accounting years;
2) Compare the indicators characterizing the use of fixed assets (by year and by enterprises), and to give an opinion;
3) To estimate the impact on sales volume growth of productive assets and improve their use.
To analyze the calculated figures.

Task 20
The table shows data characterizing the distribution costs of the restaurant for a year
The planned level of expenditure items,% The sum of the report, thousand. Rub.
Transportation costs 546 1.24
Labor costs 3.16 1291
Expenses for rental and maintenance of jobs, facilities, buildings, equipment and inventory 0.5 218
Depreciation 0.25 112
Costs for repairs of fixed assets 0.25 118
Wear sanitary clothing, table linens, appliances and other items
66 0.12
Storage costs, part podsortirovku and packaging products 0.17 71
Advertising costs 0.02 8
Expenditure on fuel, gas, electricity for industrial needs 54 0.09
Loss of goods and technological waste 99 0.21
Spending on container 37 0.09
Allocations for social needs 30 0.07
Other expenses 0.3 128
Total 6.47 2778
Turnover, which calculated the costs 42410 42453
Required:
1) To estimate the actual level of distribution costs;
2) Distribute articles on semi-variable and semi-permanent;
3) To estimate the influence of factors on all counts in the table.

Task 23
There is evidence of turnover and distribution costs for food and consumer goods commercial center
Commodity groups Turnover, thous. Rub. Costs,% of turnover
Plan Plan Report Report
Food products 39720 38567 15.13 15.08
Non-food products 29780 32951 16.74 16.81
Total 69500 \u200b\u200b71518
On the basis of these data is required:
1) To estimate the specific weight of food and non-food products (according to the plan and report);
2) Determine the average cost of treatment for the commercial center (planned and actual) and the level of expenditure in terms of the planned structure of the turnover;
3) To estimate the relative savings (deficit) for the costs of treatment due to changes in the structure of trade turnover, and due to the influence of other factors.
To analyze performance.

Task 35
The table shows the data of the department store average balances of current assets and turnover.
Indicators Last year Fiscal year
Goods in transit 92 46
Goods in retail 3304 3495
Cash (on hand and in transit) 78 87
Other assets 167 183
Total 3324 3811
Turnover for the year in retail prices 19580 20795
The average allowance of 16.9% 17.05
On the basis of these data is required:
1) Determine the cost of the trade;
2) Measure the speed of turnover (days) of working capital as a whole and for each type (and for the last fiscal years);
3) Identify the deviation of the actual turnover of the base and to determine the amount of the released funds or immobilized (by type of funds and as a whole);
4) Measure the impact on the speed of turnover of working capital changes in the value of the average stock and the volume of trade.
To analyze the calculated figures.
References

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