Assessment of the residual value of equipment. Cost of fixed assets
The residual value of fixed assets is the difference between the original or replacement price of an object and its accumulated depreciation over the operating period.
The organization can receive the main material resources:
- by exchange, acquisition on a paid basis;
- on a gratuitous basis (disinterested transfer);
- during the construction of a building / structure (construction);
- from contributions to the authorized capital.
According to the classifier, the main property funds include:
- buildings, various structures, premises;
- land;
- transport;
- office equipment and computing devices;
- measuring devices;
- breeding stock;
- industrial and economic equipment;
- museum funds;
- perennial trees, etc.
When is residual value used?
Residual value is required for:
- determining the degree of depreciation of the property fund, as well as its write-off (if necessary);
- calculation of tax deductions on property;
- assessing the effectiveness of the use of basic resources;
- analysis of the general state of production.
The residual value of fixed assets is used in the following procedures:
- when concluding transactions related to the purchase / sale / exchange of the company's property funds;
- in the implementation credit operations secured by tangible assets;
- when calculating the sum insured;
- when making intangible assets in the authorized capital;
- during the bankruptcy procedure or during the restructuring of the institution;
- in resolving property disputes.
Calculation of the residual value of fixed assets
To objectively determine the amount of residual value, it is necessary to correctly calculate such an indicator as depreciation. Depreciation of fixed assets can be carried out in several ways:
- linear;
- non-linear;
- production;
- by the sum of the number of years;
- by the size of the reduced balance of the property and the period of its useful use.
Useful life - the period during which the fixed assets will be used by the enterprise for profit. Depreciation is not charged on material objects that do not change their consumer properties during the entire period of their use. These include:
- museum exhibits, collections;
- earth;
- objects of nature management.
Calculation formula:
- OS - residual price;
- VS / PS - recovery / initial cost;
- ON - accumulated depreciation.
In postings, the calculation of the residual value will be reflected as the difference between the debit balance of account 01 and the credit balance - 02.
The residual value of the main property assets can be equal to zero only if the accumulated depreciation reaches their original cost.
Initial - the actual price of the main resources on the date of their purchase and inclusion in accounting documents enterprises. In other words, these are the funds spent by the institution for the production / construction / purchase of basic material resources, with the exception of VAT and other deductions subject to reimbursement. Reduction / increase in the initial cost of fixed assets - modernization / reconstruction or liquidation of a material object, must be reflected in accounting documents.
Recovery - the cost of tangible assets (OS) after the revaluation.
Revaluation of fixed property funds is carried out to identify their real ( market value). To do this, the initial price of fixed assets is recalculated taking into account market prices and current reproduction conditions. At the same time, objects are revalued at their current value once a year at the end of the reporting period (December 31).
When calculating the replacement cost of fixed resources, the following can be used:
- market prices for a similar product, which are set by manufacturers;
- the average price level published in the media;
- information on the market value of products obtained from Rosstat;
- opinion of financial analysts.
Evgeny Malyar
bsadsensedynamick
#
business vocabulary
Calculation formulas, definitions
Fixed assets worth less than 40,000 rubles are not depreciated. Types of calculation of the cost of fixed assets: balance sheet, residual, recovery.
Article navigation
- What is the cost of fixed assets and how to calculate it
- A question of price
- Why information on the cost of fixed assets is needed and how it is provided
- Types of cost of fixed assets
- Book value
- residual value
- replacement cost
- Average annual cost
- Like the arithmetic mean
- Calculation at the full book value of fixed assets
- balance method
- About the active part of the OS
What is the price of this or that enterprise? The clear answer to this question is due to the cost of its fixed assets. The amount of assets is constantly changing for obvious reasons: machines wear out and become obsolete, new equipment is purchased. Accounting for these processes is reflected in the balance sheet items.
What is the cost of fixed assets and how to calculate it
Fixed assets include a part of the property owned by the enterprise, which has the following distinctive features:
- the minimum cost is 40 thousand rubles (in 2020);
- operated for industrial and commercial purposes;
- not a commodity (not resold).
In accounting, the term "fixed assets" is widely used.(OF), meaning essentially the same fixed assets, including intangible assets.
In the process of operation, there is a natural decrease in the value of fixed assets as they become physically and morally obsolete. The amount of depreciation of assets is transferred to cost finished products as depreciation charges, due to which the restoration of capacities is carried out.
A question of price
Should property worth less than 40 thousand rubles, but having all the other features of an OF, be classified as fixed assets? Organizations have the right to make their own decisions in this regard. Two options are allowed:
- inclusion of production assets reusable during a year or more in the inventory (inventory);
- assigning them to the OS. In this case, the generally accepted limit of 40 thousand is reduced (for example, to the cost of a used computer, if the enterprise does not have more expensive property);
However, in the vast majority of cases, accounting uses the first option (MPZ). Otherwise, there will be an increase in the fiscal burden on the enterprise. IN tax accounting(Articles 374 and 375 of the Tax Code of the Russian Federation), fixed assets are subject to property tax.
Fixed assets worth less than 40,000 rubles are not depreciated.
Why information on the cost of fixed assets is needed and how it is provided
An assessment of the real value of fixed assets is necessary in various situations that arise in the course of commercial activity. Help about book value prepared by the accounting department in the following cases:
- a request from the owners of the company, setting the goal of analyzing the structure of non-current assets;
- the need to confirm the correctness of the calculations of income and property taxes;
- property insurance;
- to attract investors.
It should be remembered that all fixed assets are listed on the balance sheet at residual value, that is, minus depreciation (“Regulations on Accounting and Reporting”, paragraph 49).
It is also important that even a fully depreciated fixed asset is not excluded from the balance if it continues to be used for production purposes. However, such objects may not be included in the specified certificate due to the zero value of the residual value.
This document looks like this:
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There is no single officially approved form of a certificate of book value, but in essence it is a table, always with a specified date. The document is relevant for a relatively short period of time, usually a month.
Drawing up a certificate of the book value of fixed assets is carried out by an accountant on the basis of a balance sheet. Amounts are duplicated in words.
Types of cost of fixed assets
Accounting is carried out in two forms: cash and in kind. Since fixed assets, by definition, retain their natural appearance for a long time, when conducting an inventory, the members of the commission make appropriate entries in the statements, for example: “CNC machine - 1 pc.”.
However, such information only indicates the fact of the physical presence of this equipment, but does not reflect the change in cost during operation. For an objective assessment, three types of it are used:
- balance;
- residual;
- restorative.
They should be considered in more detail.
Book value
Upon capitalization, fixed assets are reflected in the balance sheet at the cost of their creation (acquisition), plus all associated costs:
Where:
SP - the cost of acquiring this property (price paid).
BUT - necessary fiscal and other deductions, including duties, fees, interest on bank loan etc.
НРi - items of expenses associated with the acquisition or creation of a fixed asset, the total conditional amount (n).
Total costs may include payment for transport and procurement services, commission fees, installation and adjustment of the facility, and other expense items.
In the case of modernization (reconstruction, restoration, completion, etc.) of fixed assets, their book value increases by the amount of costs. Partial liquidation, on the contrary, entails its decrease.
A common mistake of a novice accountant: capitalization of fixed assets immediately to account 01. It is correct to make PF receipts to account “Investments in non-current assets” 08, which reflects the total costs of forming the book value. Posting Dt01 - Kt08 by an accountant is done at the time of commissioning of the fixed asset.
residual value
Everything is quite simple here. The measure of depreciation of the fixed asset is determined by the standard period of its operation and the actual service time. For example, it is known that a certain machine can perform its functions for five years (or 60 months). Every month, one sixtieth part is deducted from its initial cost. The residual value is calculated by the formula:
Where:
OSTS - residual value of OF.
OSB - book value of fixed assets.
Am is the monthly estimated depreciation equal to the initial book value divided by the useful life expressed in months.
T is the operating time in months.
replacement cost
The real value of assets, including fixed assets, is significantly influenced by various pricing factors. At the beginning of each year, the accounting department makes an appropriate correction of the balance sheet in order to bring the amounts indicated in it in line with the current market situation.
For example, some equipment, previously purchased at a specific price, has risen in price significantly, and now its restoration requires much more costs than previously thought. On the other hand, if it is necessary to sell it, the amount of formal profit, taking into account depreciation, can turn out to be very large, and taxes are unreasonably high.
The revaluation procedure is described in federal law RF “On appraisal activities”, and independent experts are involved in the process.
The criteria for determining the replacement cost are:
- real market price;
- the most probable costs of restoring a similar asset, taking into account its depreciation;
- replacement cost, that is, the costs necessary to create a similar object using modern technologies and materials. For example, instead of a slate roof, the factory building will be covered with metal tiles. Wear and tear is also taken into account;
- investment value derived taking into account the requirements for the return on invested capital;
- salvage value is about market valuation, but the requirements for liquidity (the ability to sell quickly) are higher.
- utilization assessment. It takes into account the cost of the recyclable material from which the object is made, minus the cost of extracting them.
Average annual cost
Of course, the ideal would be economic analysis key performance indicators in real time. The manager, having come to work in the morning, would simply open the corresponding program and watch how he management decisions affect the return on assets or profitability. Unfortunately, this is not possible for a number of reasons, including:
- a certain inertia of any economic system;
- multifactorial influence causing ambiguity of results;
- high complexity of data collection and calculations.
Therefore, a comprehensive calculation of many parameters, including the cost of fixed assets, is carried out with a given rhythm, usually once a year. For greater efficiency, the figure is taken as an average for the reporting period.
There are at least three ways to determine the average annual cost of fixed assets, depending on the required accuracy.
Like the arithmetic mean
This is the simplest method that does not involve "deep diving" into the subtleties, circumstances and chronology of events. To implement it, simply take two numbers that reflect the situation at the beginning and end of the year, add them up and divide by two.
OSav = (OSng + OSkg) / 2
Where:
OSav - the cost of fixed assets is the average annual.
OSng - the cost of fixed assets at the beginning of January of the analyzed year.
OSkg is the cost of fixed assets at the end of December of the analyzed year.
The method captivates with its simplicity, clarity and compliance with the concept of "average". It has, however, a significant drawback.
For example, at the very end of last year, the company finally acquired an automatic line, which CEO dreamed for a long time. This high-performance equipment was very expensive, but it promises amazing economic benefits. Of course, for the remaining time, the equipment did not have time to give a lot of profit, but its cost was included in the OSkg figure (see the formula). If the average annual cost obtained by the arithmetic mean formula is used to calculate the effectiveness (profitability) of an investment, then the result, to put it mildly, can be disappointing.
Fortunately, such distortions can be avoided using other methods.
Calculation at the full book value of fixed assets
In the formula used to calculate average annual cost OS in this way, the commissioning of assets is taken into account with an accuracy of up to a month, which provides quite acceptable accuracy.
Organization of effective accounting in an organization is unthinkable without maintaining a cost register of objects listed on the balance sheet of the enterprise. company's funds are taken into account in any transactions with property and calculation tax rate to own it. There are several price categories of fixed assets - the initial cost of the object, replacement and residual. The initial price indicator is called, reflecting the cost of material assets, relevant on the day of acquisition, putting on the operational account of the organization or documentary commissioning of the material asset. The original cost of the property appears in the accounting data, while the replacement or residual value appears in the data. financial statements. The residual value of fixed assets is the value of assets calculated at the end of the reporting period, taking into account the depreciation accrued over the useful life.
Depreciation is calculated only for the period of useful operation (or use) of the property acquired by the organization. The term for the most effective use of each element of the company's asset is determined by the head of the operating organization.
Considering the effective use of the period of time during which the purchased, for example, equipment will fully pay off its cost, bringing income to the operating organization, its period is determined (assumed) depending on the following factors:
- the estimated time interval for the effective use of the facility for its intended purpose in accordance with the passport performance;
- the expected time of complete physical deterioration or obsolescence;
- estimated overhaul life depending on the aggressiveness of the application environment (calculated based on the operating conditions at full nameplate power of the product);
- restrictions imposed specifications and operational documentation for a specific operating sample of the asset;
- restrictions imposed on the operation of products by regulatory legal acts or encumbrance agreements (for example, fire safety requirements, object lease periods).
Applying residual value
In 2016 the Ministry of Finance Russian Federation determined by order No. 257 the mandatory annual reporting of organizations in terms of residual value. Residual value indicators are used by accountants in the following cases:
Among other things, the residual value of fixed assets is a good indicator for planning activities for the refreshment and technical re-equipment of the company. Analyzing the residual value data, the management of the organization makes a timely decision on the sale of a part of the property, whose liquidity on the market has not yet been lost due to natural, temporary wear and tear. And about the acquisition of more modern technological equipment at a reduced price relative to the market value of new products.
Residual value formula
The residual value of fixed assets, as a rule, is determined by the calculation and mathematical method at the end of the reporting period. There are two main ways to calculate the residual value of an organization's assets.
No additional re-evaluation
The calculation of the residual value of property, carried out without additional revaluation, is the difference between the value of the property at the time of acquisition (acceptance to the company's balance sheet - initial cost) and the depreciation amount for natural wear and tear during the effective application of the reporting period. According to requirements guidelines Ministry of Finance of the Russian Federation, the mathematical formula in this case is as follows:
S(ost) = S(pr) – S(amr), where:
- S(ost)
- S(pr)- a price indicator that reflects the liquidity of material assets, relevant on the day of acquisition, putting on the operational account of the organization or documentary commissioning of material assets;
- S(amr)- the amount of depreciation accrued by the accounting department on the accounting object, calculated on the day the residual value is determined.
When determining the tax rate on property, the formula is identical in all cases of calculating the residual value of assets, except for objects (enterprise assets), the tax on which is calculated based on their cadastral value(for example, real estate objects or land plots owned by the enterprise).
With revaluation
It involves the calculation of the residual value of assets that were previously revalued. Once a calendar year, as a rule, at the end of December, an enterprise (organization) by order No. 24 of the Ministry of Finance of the Russian Federation was granted the right to be on the balance sheet of the enterprise. The value of the asset after the revaluation is called the replacement cost. The revaluation is carried out both in relation to the initial cost of assets and the current value (an indicator that determines the value of the object, taking into account the previously made revaluation).
If the depreciable object has a replacement cost, then when calculating the residual value, it is taken as the reduced one. The formula for calculating the residual value looks like a mathematical ratio of the cost, taking into account the revaluation, to the amount of accrued depreciation:
S(ost) = S(per) – S(amr), where:
- S(ost)- the desired value of the residual value of the asset, presented in the reporting documents in the form of established units Money regardless of the type of the original acquisition currency;
- S(per)- the extreme value of an item of property, plant and equipment, taking into account the latest data of the initial or current revaluation, expressed in monetary units accounting currencies;
- S(amr)- the amount of depreciation accrued by the accounting department on the accounting object and calculated on the day the residual value is determined.
If the calculation of the residual value is carried out by accounting software, the formula takes the form:
S(ost) = S(dt1) – S(kt2), where:
- S(ost)- the desired value of the residual value of the asset, presented in the reporting documents in the form of established units of funds, regardless of the type of the original acquisition currency;
- S(dt1)- the value of the balance on the debit of the first account, taken into account in relation to the amount received as a result of the last revaluation of material assets;
- S(kt2)- the amount of depreciation on the credit balance of the second account, accrued by the accounting department on the accounting object, calculated on the day the residual value is determined.
When working with the accounting software environment, which helps in compiling accounting documents for material assets, there is a nuance in calculating the residual value using formula No. 2. Since the credit balance of the second account reflects not only information on accrued depreciation on fixed assets, but also the amount of depreciation on the assets of the third account “profitable investments in material values". For an accurate calculation of the residual value of fixed assets, it is necessary to exclude from the second account the material values, objects and assets transferred for temporary use to third parties for rent or for the purpose of obtaining other income. The full formula for calculating the residual value in this case looks like this:
S(ost) = S(dt1) - (S(kt2) - S(kt3)), where:
- S(ost)- the desired value of the residual value of the asset, presented in the reporting documents in the form of established units of funds, regardless of the type of the original acquisition currency;
- S(dt1)- the value of the balance on the debit of the first account "Fixed Assets" of the initial and replacement cost of the fixed asset object, taking into account the latest data of the initial or current revaluation, expressed in monetary units of the accounting currency;
- S(kt2)- the amount of depreciation on the credit balance of the second account "Depreciation of fixed assets", accrued by the accounting department on the accounting object and calculated on the day the residual value is determined;
- S(kt3)- depreciation data accrued on the third account for objects and assets transferred for temporary use to third parties for rent or for the purpose of obtaining other income;
- (S(kt2) - S(kt3))- the difference indicator of the allocated depreciation of the main components of the assets of the enterprise, not taking into account the data of account 03.
Residual value calculation example
For a visual understanding of the calculation process, let's make a calculation using the example of the implementation of the company's technological equipment after three years of operation:
- The total price at which the equipment was purchased by the company in January 2015 is 300,000 rubles.
- The time interval for the effective application of the work process using the purchased equipment with full power output is three years.
- The period of time for natural wear and tear of equipment is three years.
- The residual value of the technological material on the day of sale to the national economy is 180,000 rubles.
- The volume of the transaction from the sale of equipment in monetary terms amounted to 145,000 rubles.
Given the initial data and the residual value formula, the loss of the company from the sale of equipment will be: 145,000 thousand rubles. - 180,000 thousand rubles. = 35,000 thousand rubles.
To simplify the calculations in the example, small amounts were taken that are not comparable with the actual volumes of transactions of large organizations. But even in this case, the calculation shows that the management of the company pursues an insufficiently effective financial policy for accounting for material resources. Analysis of depreciation and wear and tear is not carried out or insufficient attention is paid to it. As a result, the company incurs losses from the sale of equipment that has worked out the prescribed standard hours.
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The residual value of fixed assets is the cost of an asset after depreciation has been charged during the period of use. You can learn more about how the residual value of fixed assets is determined from this article.
The residual value is calculated as the difference between the primary price of the property and the depreciation accrued for the period of its application. That is, the following formula is used for calculations:
- OS - residual price;
- PS - initial price;
- Ca - the amount of depreciation accrued for the entire period of use.
The residual price calculated according to this formula can be called the historical cost in another way. It is calculated based on the actual costs associated with the purchase and future renovations and upgrades of fixed assets, excluding the amount of accumulated depreciation.
From the formula above, another formula can be extracted:
The company can calculate the amount of accumulated depreciation using this formula.
In this case, such an algorithm for calculating depreciation is obtained. At the end of each year, employees of the accounting service are engaged in the revaluation of fixed assets, while calculating their residual price. According to the last formula they calculate new size depreciation.
The need to re-evaluate the OS
Thanks to the revaluation of fixed assets, it is possible to refine the replacement price and bring it to market size. Revaluation allows you to take into account the market price of fixed assets, as well as to ensure the completeness and authenticity of information in the preparation of financial statements.
The reassessment of fixed assets is voluntary. It can be carried out only for those objects that the company owns by right of ownership. The revaluation is carried out by recalculating the current and replacement price and the entire amount of depreciation accrued during the use of the property.
How is revaluation carried out?
All fixed assets owned by the firm should be revalued. When the process ends, the replacement price becomes the original price. The results of the revaluation carried out are not included in the accounting. report of the last period, but are used when collecting information about the balance in the accounting. statements for January of the current year.
The revaluation is shown on the accounts as depreciation. It implies a gradual transfer of the price of fixed assets to the goods produced by the organization and the services provided. Through this mechanism, a cash flow, which can be used to increase the main fund.
If a firm manufactures a product and then sells it, it can determine the cost of the goods produced. When this figure is added to the expected profit, the final price of the product is obtained. If you write off all the costs at once, the price of the product will be very high, which will make it uncompetitive in relation to similar products.
Calculation of residual value after revaluation
As mentioned above, once a year (at the end of the year), an organization can reassess its fixed assets. Prior to 2011, revaluation had to be carried out at the beginning of the reporting period.
After changes in the legislation have taken place, the residual price is calculated taking into account the replacement cost received after the revaluation, and not taking into account the original price. The residual value will be determined by the following formula:
- OS - residual price;
- Sun - replacement cost;
- Sa is the amount of depreciation.
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Task #1
Define residual value, the degree of wear and tear of the equipment, if the initial cost of the equipment is 40 thousand rubles, the depreciation rate is 15%, the actual service life is 3 years.
Let's calculate the depreciation deductions, based on the knowledge of the depreciation rate according to the formula:
Am.year - the annual amount of depreciation deductions
SB - the initial cost of the object = 40 thousand rubles.
Us - depreciation rate = 15%
Am. Year \u003d 40 x 15% / 100% \u003d 6 thousand rubles.
Let's take the method where, the amount of depreciation is the same every year, so the depreciation for three years will be equal to:
I \u003d American year x 3 years
And - the degree of wear;
And \u003d 6 3 \u003d 18 thousand rubles.
Composition \u003d First (east) - And
Comp - residual value;
First (east) - initial cost;
Composition \u003d 40 - 18 \u003d 22 thousand rubles.
Let us determine the normative service life of the equipment from the formula:
Us=100% / Tn
We - the rate of depreciation. = 15%
Tn is the standard service life of the equipment (years);
15% = 100% / Tn
Tn \u003d 100% / 15% \u003d 6.66.
Answer: The standard service life of the equipment is 6.6 years.
The residual value is 22 thousand rubles.
Task #2
It is known that the initial cost of the equipment is 30 thousand dollars. Calculate depreciation and residual value for each year of the operating period in accordance with three methods. At the same time, for the straight-line method and the method by the sum of the number of years, the life of the equipment is 5 years, and for the declining balance method, the depreciation rate is 40%.
Let's calculate the depreciation deductions using the straight-line method:
Equipment cost (F) = 30 thousand dollars
Service life (T) = 5 years;
Am. year = 30 hours 5 = 6 thousand dollars
The amount of depreciation is the same every year, so depreciation over 5 years will be equal to:
I = Am.year N5 years
I \u003d 6 × 5 \u003d 30 thousand dollars.
We determine the residual value of the equipment using the formula:
Composition \u003d First (east) - And
Comp = 30 - 30 = 0 thousand dollars
4) Let's calculate depreciation charges using the write-off method by the sum of the number of years:
a) Determine the depreciation rate by the formula:
where n is the service life of the equipment.
b) determine the depreciation deductions according to the formula:
SB - the initial cost of the object
Adding the depreciation amounts for 5 years, we get the depreciation amount:
And \u003d 9.99 + 7.99 + 6 + 3.99 + 1.9 \u003d 29.87 thousand dollars.
c) Determine the residual value of the equipment using the formula:
Composition \u003d First (east) - And
Comp = 30 - 29.87 = 0.13 thousand dollars
5) Let's carry out the calculation according to the decreasing balance method:
Us - depreciation rate = 40%
SB - the initial cost of the object = 30 thousand dollars.
Decreasing balance - the cost of funds minus the amount of accrued depreciation at the moment. Depreciation is calculated as a percentage of the declining balance:
Wear is equal to the sum depreciation for 5 years:
And \u003d 12 + 7.2 + 4.32 + 2.59 + 1.55 \u003d 27.66 thousand dollars.
Comp = 30 - 27.66 = 2.34 thousand dollars
Task #3
Determine the monthly salary of a worker - a time worker of the fifth category, if he worked 150 hours in a month, and was on his next vacation for two days in a given month. The average daily wage of a worker for the previous period is 500 rubles. For work experience, a worker is given a bonus to tariff rate in the amount of 15%. For the qualitative performance of the task, the worker receives 30% of the tariff rate. The NTS of a worker of the first category is 50 rubles, the tariff coefficient of the fifth category is 1.8.
Let's determine the NTS of the worker of the 5th category:
a) The NTS of the worker of the 1st category is multiplied by the tariff coefficient of the fifth category:
CHTS5 digit \u003d 50 H 1.8 \u003d 90 rubles.
b) For the length of service, a worker is given a surcharge to the tariff rate of 15%.
15% H 90/100% = 13.5 rubles.
13.5 + 90 \u003d 103.5 rubles.
c) For the qualitative performance of the task, the worker receives 30% of the tariff rate:
30% x 90 / 100% = 27 rubles
27 + 90 = 117 rubles
NTS of the 5th category + 15% + 30% \u003d 90 + 13.5 + 27 \u003d 130.5 rubles.
Calculate the number of hours of work for 1 shift:
The average daily wage of a worker / NTS of the 5th category
500 / 90 = 5.5 hours
Let's define the monthly fund of working time:
150 + 5.5 H 2 days (the next vacation in this month) = 161 hours.
We calculate the tariff salary of an employee of the 5th category from the formula:
CHTS5 \u003d Tariff salary of an employee of the 5th category / monthly working time fund
The tariff salary of an employee of the 5th category \u003d 90 H 161 \u003d 14490 rubles.
Determine the number of working days in a month:
Monthly fund of working hours / number of hours of work for 1 shift
161 / 5.5 = 29 days
Calculate additional wages using the formula:
ZPdop \u003d 14490H (29 × 2) \u003d 999.3 rubles.
ZPosn \u003d 14490 rubles.
Drab =29 days
Dotp = 2 days
Let's determine the monthly salary of a time worker of the 5th category:
Let's add 15% to the NTS of the 5th category, add 30%, multiply by the number of hours worked and add an additional salary. fee
NTS of the 5th category + 15% + 30% \u003d 130.5 rubles.
Number of hours worked = 150 hours.
Additional wage= 999.3 rubles.
130.5 H 150 + 999.3 \u003d 19575 + 999.3 \u003d 20,574.3 rubles.
Answer: The monthly salary of a time worker of the 5th category = 20,574.3 rubles.
A task№ 4
The company sold 3,000 units in the third quarter. products. The total fixed costs are 35 thousand rubles, the specific variable costs are 30 rubles, the unit price is 40 rubles.
In the fourth quarter, the company, with the same variables (price, fixed, variable costs), plans to increase profits by 5% compared to the third quarter. Determine how much the volume of sales should be increased in order to increase profit by 5%.
Determine the profit of the enterprise in the 3rd quarter:
a) Revenue from products sold:
Number of units sold products h unit price
3000 H 40 \u003d 120,000 rubles. - Revenue from products sold
b) Total production costs:
Total fixed costs 35 thousand rubles. + specific variable costs 30 thousand rubles.
35000 + 30000 = 65000 rubles
c) Net profit:
Revenue from products sold - total cost of production
120000 - 65000 = 55000 rubles
d) Profit increased by 5%:
5% H (55000/100%) = 2750 rubles. - profit increased by 5%
Determine the cost of 1 unit of production:
Total cost of production/number of products sold
65000? 3000 = 21.66 rubles
Let's determine the net profit from 1 unit of production:
Price of 1 unit of production - Cost of 1 unit of production
40 - 21.66 \u003d 18.34 rubles.
Let's determine the volume of sales of products:
2750? 18.34 = 149.94? 150 units products.
Answer: Sales volume must increase by 150 units to increase profit by 5%.
Task #5
The cost of 1 unit of production in the base period is 240 rubles, in the reporting period 330 rubles. The standard of profitability of products in the base and reporting period is 25%.
Determine the price level of the base and reporting period, as well as the dynamics of their changes.
As a rule, for cost pricing, an indicator of product profitability is used, calculated as the ratio of profit to cost. The calculation of the price by this method can be represented by the following formula:
OCizg \u003d C + (C H Rn% / 100%)
OCizg - the estimated wholesale price of the manufacturer;
FROM? the total cost of a unit of production;
Rn - the rate of return on products (to the full cost), as a percentage.
OCizg (basic) \u003d 240 + (240 H 25% / 100%) \u003d 240 + 60 \u003d 300 rubles.
OCizg (reporting) \u003d 330 + (330 H 25% / 100%) \u003d 330 + 82.5 \u003d 412.5 rubles.
Lv. prices \u003d 412.5 - 300 \u003d 112.5 rubles.
Answer: OCizg (basic) = 300 rubles. OCizg (reporting) = 412.5 rubles.
The price level of the reporting period increased by 112.5 rubles.
Task #6
depreciation profit enterprise
The company has invested $4 million in an innovative firm for the production of new materials. At the same time, the investor expects to receive income from the operation of innovations in the amount of $2 million, the life of the facility is 5 years, and the target rate of return is 20%. Determine economic efficiency project.
Let's define interest rate for investments:
Expected income from the operation of innovations 2 million dollars.
Service life 5 years
20000000/5 = 400000 thousand dollars per year
4000000 /400000 = 10% - interest rate
Rate of return 20% = 4,000,000 x 20% / 100% = $800,000
Calculate the PV (present value) using the formula:
R? the amount of rent (the amount paid in equal installments).
R = 800,000 thousand dollars
i - (Target rate of return) = 400,000 thousand dollars. = 10% (0.1)
PS \u003d 800,000 × 3.8 \u003d 3,040,000 million dollars
Let's determine the effectiveness of the project using the net present value method according to the formula:
NPV = PS - I
PS = $3,040,000 million
I (investment) = 4,000,000 million dollars
NPV = 3,040,000 - 4,000,000 = - 960,000 thousand dollars
Answer: NPV = - 960,000 thousand dollars.
NPV<0, проект не эффективен.
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