Analyze the situation and choose the most beneficial solution for the enterprise:
A. Make the parts yourself.
B. Acquire parts on the side and use your own released equipment for the production of other products that can bring a profit in the amount of 18,000 rubles.
Problem 24
The company has 1,000 obsolete computer parts purchased earlier for 200,000 rubles. What is more profitable: to process parts with a cost of 40,000 rubles. and sell them for 64,000 rubles. or sell them for 17,000 rubles. without any processing?
Problem 25
The company produces technically complex products, the production of which requires a significant number of components. The company can buy these parts at a price of 100 rubles. / PCS. or make them yourself. Determine what is more profitable for the enterprise (the threshold of profitability has been crossed).
The cost of production of parts at the enterprise itself:
straight variable costs- 85 rubles. / PCS.;
Initial data for calculations:
fixed costs - 60,000 rubles; selling price of a unit of production - 20 rubles; variable costs per unit of production - 12 rubles; current sales volume - 8200 units; the acceptable range of production volumes is 4,500–12,500 units.
Problem 46
Based on the table. 1 and 2 initial data to calculate the retail price of the old and new goods.
Table 1 Expert assessments quality parameters of old and new goods
Table 2 Conditions for calculating the retail price
Note. The text of the task is taken from the forum.A task.
The enterprise produces science-intensive products, the production of which requires components. You can buy these components from a supplier at a price of 50 thousand rubles. for a unit. Or make them yourself. Variable costs enterprises will amount to 43 thousand rubles. per unit of components. Fixed costs will amount to 64,500 thousand rubles. Determine the "supply strategy" of the enterprise with components: buy them from a supplier specializing in their production, or manufacture them at the enterprise?
Comment.
If we don’t consider that the author of the problem has little idea of what a “supply strategy” is, if we don’t consider that the author of the problem doesn’t suspect the existence of the SSS, and if we don’t consider that the problem, theoretically, cannot be solved, then let’s start in order.
Supplier price with or without VAT? If with VAT, what is the tax rate? Is this the price with delivery or Ex-Works? And the answer to these questions can be completely different. The phrase "variable costs per unit of components" amused me. The author of the problem understands that, by definition (see the dictionary), components are purchased and there can be no variable costs for them?
Now about the "main idiocy" of the task. If fixed costs (attention) amount to a certain amount, now the company is working without them? Or they already exist, they are constant, then the problem does not need to be solved at all, because the cost of production is clearly lower than the purchase price. And if they are not, then the enterprise does not work? But if it does not work, then why should we buy something? And if we are considering in-house production instead of purchasing components, then what is the size of the production program? Simply put, what part of the semi-fixed distributable costs should be allocated to the cost of the product? The conclusion from these arguments is sad - the problem cannot be theoretically solved.
What did the author of the problem mean?. It was assumed that it was necessary to calculate the minimum volume of output with the distribution of semi-fixed costs to the cost price in order to evaluate production program. If we need more than this number, then more profitable production on your own, less is better purchase. But with the concept of "components" the author got into a puddle. If something else needs to be done with this product, then a completely different, unknown to us, basis for the distribution of semi-fixed costs for other products and services arises, which makes a solution impossible. If all conditionally fixed costs should be allocated to the production of only this part of the total "high technology products", then it is logical to assume that the enterprise will not produce anything other than "components". That is, there will be no "science-intensive" products. And so in a circle...
Solution.
Since a person who is familiar with the basics of economics, decide this task cannot (see above), then we decide from the point of view of the "accountant".
We assume that there is no VAT in our country, and decide ...
50,000 - 43,000 \u003d 7,000 rubles marginal difference on one product.
To cover semi-fixed costs, we need to issue
64 500 000 / 7000 ≈ 9 215 items
Note. Round up to a dot opportunity cost was not lower than the real one.
channels in distribution. Determining the number of distribution channels for products and services. Determination of locations of regional distributors. Determining the length of distribution channels for products and services. Selection of resellers and evaluation of their activities.
Distribution system. The role and characteristics of logistics intermediaries in distribution finished products. International logistics intermediaries, their functions. Accounting and distribution of logistics costs in distribution.
4. Procurement logistics. Choice of the supplier of commodity resources.
Essence and tasks purchasing logistics. Establishment of the enterprise's need for commodity resources and the choice of a traffic channel. Analysis of the quality of supplying the enterprise with commodity resources. Purchasing logistics methods. Determination of the resource procurement method. Choice of the supplier of commodity resources.
5. Transport logistics. Determining the cost of delivering goods by various modes of transport.
Essence and tasks transport logistics. The role of transport in the economy. Transport services. Types of transport, their characteristics. Characteristics of the elements of the transport logistics system. Classification of goods. The structure of the transport process. Classification and characteristics of routes. Determination of rational routes for the delivery of resources. Types of cargo transportation. Choice of mode of transport. The choice of carrier, logistics intermediaries associated with the transportation of resources. Approaches to determining the cost of delivery of goods.
6. Inventory logistics. Models of inventory management systems.
The essence and role of stocks in the functioning of the logistics system. Stock classification. Inventory accounting methods. Inventory Statistics Scorecard. Calculation of security of turnover with stocks. Calculation of the speed and time of turnover. Methods for assessing the optimality of reserves. Costs associated with holding inventory. Basic inventory management parameters in logistics system. Inventory management models: a) economic order size model; b) the production order size model; c) a model with a fixed order size of resources; d) a model with a fixed order frequency; e) a model with two established levels without a constant frequency of ordering resources; f) a model with fixed replenishment intervals to a constant level.
Establishment of resource classes based on ABC - analysis. Inventory management policy.
7. Warehousing logistics. Warehouse system design.
The essence of warehousing. The role of warehouses in organizing the movement of goods from the sphere of production to the sphere of consumption. Warehouse classification. Essence
freight traffic and cargo handling. Technical and economic indicators of warehouses: a) performance indicators of warehouses; b) indicators characterizing the efficiency of the use of warehouse space and volumes; c) indicators of the use of lifting and transport equipment; d) indicators characterizing the productivity of warehouse workers and the degree of mechanization (automation) of labor; e) the total value of the operating costs of the warehouse Planning the need for warehouses. Development of a warehouse layout scheme. Logistics process in stock. The choice of schemes for the internal layout of warehouses. The choice of lifting and transport machines and devices. Establishing the performance of hoisting and transport machines. Placement of goods in warehouses. Choosing how to store resources
8. Information logistics. Technology of automatic identification of bar codes.
The concept, role and classification of information circulating in the logistics system. Sources of information, formation of information flows. The role of details in information processing. The concept of a document. Documents in commercial logistics. Logistics information system. Organizational structure of the logistics information system. Characteristics of the stages of creation information systems. Role information technologies in the logistics system. Classification of information technologies.
Trends in the development of information technology The essence of the concept of "electronic data interchange" and the EDI standards based on it. The process of designing information systems.
9. Service in commercial logistics. Logistics services. Determination of zones of economic profitability of the service for the enterprise and the consumer.
The essence and role of service in competition. Quality of service as an element of the competitiveness of products and enterprises. Influence of service on consumer demand. Pre-sales and after-sales service. Trends in the development of warranty service. Basic rules for effective service. Service as the basis of service. Main characteristics of services. Service classification. Components of service quality. Determination of the optimal level of service. Service quality assessment. Forms of carrying out service work. Service structure. Algorithms for the design, formation and operation of logistics service systems. Determining the size of service zones. Determination of zones of economic profitability of the service for the enterprise and the consumer.
10. Features of logistics in industry areas.
5. Organization and technique of foreign trade operations
1. Organization and technique export- import operations. The main stages of preparation and organization of the transaction.
Organization and technique export operations. The main stages of preparation and conduct of export operations. Organization and technique of import operations. The main stages of preparation and implementation of import operations.
2. Classification of transactions of purchase and sale of goods, services and results of intellectual activity in the foreign market, their characteristics.
Transactions for the purchase and sale of goods in material form, their characteristics. Transactions for the purchase and sale of services, their characteristics. Transactions for the sale of the results of intellectual activity, their characteristics.
3. International transport operations. Advantages and disadvantages various kinds transport in the implementation of international transport.
Features of transportation by sea and river transport, advantages and disadvantages. Features of transportation by rail, advantages and disadvantages. Features of transportation by road, advantages and disadvantages. Features of air transport, advantages and disadvantages.
4. "Incoterms-2000". Basic transport terms of delivery.
The concept and purpose of INCOTERMS-2000. The content of the basic terms of delivery by groups E, F, C and D. The impact of the basic terms of delivery on the price of the contract.
5. Forms of settlements in the formation of foreign economic relations.
Letter of credit form of payment, forms and types. Settlements in the form of collection, types. Advantages and disadvantages of letter of credit and collection handicap. Payments by checks. Settlements in installments of payment (bill). International money transfers via SWIFT system.
6. Transport conditions of contracts of purchase and sale in the foreign market. Services related to the performance of transport operations.
7. Non-tariff and tariff regulation of foreign economic activity. customs regimes.
Customs and tariff regulation of foreign economic activity in Russia. Non-tariff regulation system. Groups of customs regimes, their characteristics.
8. The main transport documentation in the implementation of foreign economic activity.
Transport documentation for the implementation of transportation by sea and river transport. Transport documentation for the implementation of transportation by rail. Transport documentation for the implementation of transportation by road. Transport documentation for air transportation.
9. Management of transportation of goods of the foreign economic complex. Agents are intermediaries in the international market.
Forms of trade mediation in foreign economic transactions. Agents are intermediaries in the international market. Trading and intermediary operations. Forms of trade and intermediary operations. Regulatory legal framework for the activities of commercial intermediaries in the foreign economic sphere.
TYPICAL TASKS
Task #1
Enterprise "ARS" produces products B from material M. For one product, in accordance with the technology existing at the enterprise, the consumption rate of material M is 50 kg. In the third quarter of the year, based on market requirements and production possibilities the enterprise needs to manufacture 10,200 items B. As of July 1, the enterprise has 6.3 tons of the specified material in its warehouse, and in June 3 tons of material have already been ordered to the supplier (but not yet received). Determine the required volume of purchases of material M
for the third quarter of the year.
Explanations for solving the problem. Determination of the volume of purchases of material M includes two stages:
1) Material requirement is calculated based on consumption rates for a certain period of time.
2) Establishment of the required volume of purchases (OZ). To do this, you can use the formula: OZ \u003d P - O - q 3, where P - the needs of the enterprise in the material for a certain period of time (year, quarter, month); O - unused balance (stock) of this material in the warehouse of the enterprise; q 3 - previously ordered to the supplier, but not yet received by the enterprise, a batch of material.
Task #2
The enterprise produces science-intensive products, the production of which requires components. You can buy these components from a supplier at a price of 50 thousand rubles. per unit or make them yourself. Variable costs* of the enterprise amount to 43 thousand rubles. per unit of components. Fixed costs** amount to 64,500 thousand rubles. Determine the "supply strategy" of the enterprise with components -
mi: purchase components from a supplier who specializes in
their production or to make them at the enterprise?
Explanations for solving the problem. The conditions for equality of enterprise costs for both options (purchase or produce) can be represented by the following equation: 50 thousand rubles. × Q = 43 thousand rubles. × Q + 64,500 thousand rubles, where Q is the required number of components for the production of the required amount of science-intensive products;
Solving the equation, we get 7Q = 64,500 thousand rubles, Q = 9214 units. From this we can draw the following conclusion: at Q = 9214 units. the cost of purchasing components and their production are equal.
For Q > 9 214 un. it is more profitable for the enterprise to organize own production, since the cost of manufacturing components will be lower than the cost of purchasing them from a supplier. In this case, the cost of manufacturing one component product will be:
43 thousand rubles ×10,000+64,500 thousand rubles. = 49.45 thousand rubles. 10,000
At Q< 9214 ед. выгоднее для предприятия закупать комплектующие изделия у поставщика, специализирующегося на выпуске такой продукции, так как затраты на изготовление одного комплектующего изделия будут равны:
43 thousand rubles × 8,000+64,500 thousand rubles. = 51.06 thousand rubles. 8000
For a more detailed solution of the problem, it is advisable to study and compare the following options:
1) purchasing components from a supplier and keeping their production facilities free;
2) transition to the purchase of components from the supplier and the lease of equipment;
3) purchase of components and transfer of free production capacities to the production of other products.
* Variable costs include direct material costs, wage production staff with related deductions and some overhead costs.
** Fixed expenses include administrative and management expenses, depreciation, market research expenses, general and selling expenses.
Task #3
The enterprise purchases part D, the annual need of the enterprise for this part is 1,500 units, the annual cost of storing one part in a warehouse is 0.1 thousand rubles, the cost of placing and fulfilling one order is 8.33 thousand rubles. Define-
Please enter the Economic Order Quantity (Economic Parts Order Lot D). Explanations for solving the problem. The size of the economic batch of the order is determined
divided by the formula
q = 2C×S,
E i
where q E - the size of the economical lot of the order; C - the costs associated with the placement with the execution of one order; S - annual demand (annual demand) details; i - the annual cost of storing one part in the warehouse.
An economical order lot is a quantity that provides the minimum total annual costs for placing, fulfilling an order, and storing an order.
Order placement and fulfillment costs include costs associated with finding a supplier, entering into a contract with a supplier, order follow-up, order processing costs, and the cost of delivering materials to a customer.
Warehouse storage costs include warehouse rental (if leased), all costs of warehouse operations, labor, warehouse equipment, electricity, warehouse maintenance materials, and some others.
According to the conditions of this problem, the size of the economical batch of parts will be
2 × 8.33 thousand RUB × 1500 units |
500 units |
|||
0.1 thousand rub . / unit |
||||
Since the annual demand is 1,500 units, the company must order three batches of parts per year.
Task #4
The company buys cotton fabric from a supplier. The annual fabric demand is 8,200 m. We assume that the annual demand is equal to the purchase volume. The duration of the order cycle (the time interval between placing an order and receiving it) is a week. Calculate the reorder point, assuming that the fabric is used unevenly at the factory and therefore, a fabric reserve of 150 m is required.
When calculating, assume that there are 50 weeks in a year.
Explanations for solving the problem. Order resumption point (TO) is determined by the formula
Since in this problem the duration of the order cycle is equal to one week, the average fabric consumption (РЗ) per unit of order duration will be:
164 m = 8200: 50 weeks.
The reorder point (TR) will be: 314m = (8,200m: 50 weeks) × 1 week + 150m.
This means that when the level of stock of fabric in the warehouse reaches 314 m, the next order should be made to the supplier.
Task number 5
Enterprise "Sigma" sells products of two types: A and B in two regions. The distribution of sales by region is presented in Table. one.
Data on sales revenue and costs subject to full capacity utilization are presented in Table. 2.
In region I, in the process of selling products, additional expenses in the amount of 120 million rubles arose. Determine the most profitable for the enterprise
yatiya product sales region.
Explanations for solving the problem.
1. The profitability of the entire marketing program is determined, for
You can use this formula: |
|||||||||
P \u003d R - W - C, |
|||||||||
where R is the proceeds from the sale of products; |
W, C - variables and constants |
||||||||
expenses accordingly. |
|||||||||
P \u003d [(240 +480) - (90 + 330) - (75 + 72)] \u003d 153 million rubles. |
|||||||||
Table 1 |
|||||||||
table 2 |
|||||||||
Sales proceeds |
Variable cost |
Fixed costs |
|||||||
living, million rubles |
you, million rubles |
you, million rubles |
|||||||
In connection with the occurrence of additional expenses in region I, the profit decreased by another 120 million rubles. and amounted to 33 million rubles.
2. The profitability of the sales program is calculated when the production of product A and region I is abandoned, in which additional costs arose when selling products.
P \u003d (480 - 330) × 0.8 - 72 \u003d 48 million rubles.
Conclusion: in case of refusal to sell products A in region I, the profit of the enterprise increased by 15 million rubles.
Task number 6
Determine the area of the sales floor of the Detsky Mir store with a monthly sales volume of 3,300 thousand rubles. (Table 3).
Table 3 |
||
Indicators |
Oud. weight in the turnover |
Approximate standard of turnover from 1 |
m2 per month, thousand rubles |
||
Hats |
||
Sewing products |
||
Knitwear |
||
sporting goods |
||
Stationery |
||
Method for solving the problem:
1. We determine the turnover for each group of goods per month:
Similarly, we determine for other groups of goods: Knitwear - 396 thousand rubles.
Shoes - 640.2 thousand rubles. Toys - 607.2 thousand rubles. Sports goods - 435.6 thousand rubles. Stationery - 363 thousand rubles. Books - 495 thousand rubles.
2. We determine the required retail space for each group of goods: hats
Sports goods - 22.3 Stationery - 23.9
Books - 27.05 3. Determine the total sales area, in m2
15.7 + 25.7 + 49.2 + 60.8 + 22.3 + 23.9 +27.05 = 224.65 m2
Conclusion: the area of the trading floor will be 224.65 m2.
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An enterprise is a business entity that, at its own risk, carries out independent activities aimed at systematically extracting profit from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered in this capacity in accordance with the procedure established by law. The enterprise independently disposes of the manufactured products, the profit received, which remains at its disposal after paying taxes and other obligatory payments.
To carry out its activities, the enterprise forms property that may belong to it on the basis of ownership or full economic ownership. The sources of the property of the enterprise are:
*Money and material contributions of the founders of the enterprise.
*Income from the sale of products, works and services.
*Securities and income from valuable papers.
*Capital investments and subsidies from budgets of various levels.
*Gratuitous or charitable contributions.
*Donations from organizations, enterprises and citizens.
Redemption of property of state enterprises through competition, auction, tender.
*Repurchase of property state enterprise through shareholding.
*Other sources not prohibited by law.
The mechanism of the functioning of the enterprise.
The socio-economic role of the enterprise in market conditions is changing significantly. This change comes in a number of areas:
1. The main requirement that the market puts forward for an enterprise is to work in such a way that the result of the activity was not only the release of products or services, but also the receipt of profit, i.e. there should always be an excess of income over expenses, and the higher this excess, the more profitable the enterprise is.
2. To replace the requirement to release as many products as possible, since social economy is permanently in deficit for a particular range of products, a demand comes - not only to produce products, but also to sell them, to sell them. Further increase in volumes is expedient only in conditions of guaranteed sales of the latter.
3. The existing restrictions on the part of higher organizations are being replaced by the independence of enterprises in many areas of its activity, but as a price for this independence - the danger of insolvency and bankruptcy, i.e. the enterprise can be withdrawn from the economic sphere, since it could not work in the market conditions and was forced to leave it.
Consequently, the behavior of the enterprise in market conditions of management is changing, and this change concerns many aspects of the enterprise's activities.
Any enterprise, regardless of its organizational and legal form, form of ownership, industry affiliation, manufactured products or services, is an open economic system.
1 block enterprise, whose main task is the transformation of resources.
2 block-input resources - labor, material, financial
3block resources at the output, i.e. converted resources - finished products, production waste, profit, cash
4 block - social environment with which the enterprise-state, municipal bodies, legislation interacts.
5block-natural environment-consumption natural resources, minerals, air, water.
6 block-relationship with the market, marketing, and this block interacts both at the input of resources and at the output.
7block ratio of input resources with output resources forms economic work in the enterprise, the economics of the enterprise.
As noted above, in a market environment, an enterprise solves two problems - to produce and sell products. Depending on the solution of these problems, the enterprise will flourish or become insolvent. In order to know what needs to be produced - what assortment, in what quantity, an enterprise must study the market, i.e. engage in marketing before it begins to expend resources for the manufacture of a particular product. Moreover, marketing
it is necessary to engage constantly - both before launching products into production, and after in the process of selling products. Therefore, in the scheme, the market is given before the start of production and its end.
To make decisions, it is necessary to collect and analyze the reliability of information, which includes:
*Description of goods: whether they are end-use goods or intermediate goods, finished goods or semi-finished products, whether a service is needed or not, whether the price is acceptable by the consumer, like the prices of competitors.
* Channels of distribution of goods: the presence of intermediaries between the manufacturer and the consumer, their number.
*Specific market conditions: are there legal restrictions that may prevent marketing activities.
*General characteristics market: a large or small number of consumers, ways of buying goods, the attitude of buyers to goods, terms and conditions of delivery, terms of sale from competitors.
*Legal restrictions: Are there any legal restrictions that may hinder marketing activities
*Levels management activities in the field of marketing: long-term goals of the company (for 10-15 years), taking into account the situation in the domestic and foreign markets and its development trends.
*financial materials and other resources necessary to achieve these goals.
*Perspective (up to 5 years) goals of the company that arise in this case and their provision with the necessary resources.
*Operational, current goals and objectives set by market conditions that do not contradict long-term strategic goals.
In the production of a product and the implementation of a marketing policy, it is necessary to take into account life cycle product on the market, which consists of a number of stages:
*Introduction, which requires a lot of money, so trading a product at this stage, as a rule, is unprofitable.
* Growth as a result of consumer acceptance of the product and the rapid increase in demand for it. With an increase in sales volume and, accordingly, profits, advertising costs stabilize.
*Maturity is characterized by the fact that the majority of buyers have already purchased the product, so the sales growth rate, having reached a maximum, begins to fall, profit also begins to decline due to an increase in advertising and other expenses. marketing events.
*Saturation: in this period, despite the measures taken, sales growth is no longer observed. Profit from trading continues to increase due to lower production costs.
*A recession is a period of sharp decline in sales and then profits.
An input enterprise consumes resources of a certain type, in order to receive transformed resources, resources of a different consumer value, as a result of the production process at the output.
The ratio of resources at the input and output is the content of such a concept as the economics of the enterprise. For the economy of an enterprise, the product produced, the chosen production technology, composition and composition are indifferent to a certain extent. qualification level frames. The only thing that interests her is the ratio in the use of resources, which implies the excess of the revenue side over the expenditure side (profitable operation of the enterprise), the excess of the expenditure side over the revenue side (unprofitable operation of the enterprise) and, finally, the equality of the revenue and expenditure parts (the operation of the enterprise in conditions self-sufficiency).
The enterprise consumes
Raw materials and materials Land resources Devices, tools, equipment
Accessories Equipment Household inventory
Fuel and energy Vehicles Cash
Equipment Computing facilities Transmitting devices
At the output, the enterprise releases resources in the form
Finished products in a specific nomenclature, assortment, quantity, price form
production waste
production costs
Payments of various types
How an enterprise works - profitably, unprofitably or within the framework of self-sufficiency, to a large extent depends on the methods and methods of transforming resources and can be determined by a number of both private and overall indicators efficiency:
Overall volume gross or net output.
Average number of employees.
The average annual cost of the main production assets.
Current material costs for production.
Production cost
In order for the transformation of resources to be carried out, the enterprise must have a certain structure, certain processes must take place on it, it must perform certain functions for the management and organization of production.
Company structure
Main production divisions
Auxiliary production divisions
Subdivisions serving side and ancillary
Management services and divisions
Processes carried out at the enterprise
Scientific research Transportation
Design, construction
Manufacturing Recovery
Repair and modernization Preservation and packaging
Control and prevention of marriage Cleaning and neutralization
Maintenance Safety Prevention
Storage Management
Enterprise management functions
Accounting, statistics Motivation
Analysis Performance control
Planning Regulation
Decision making and implementation
Functions of the organization in the enterprise
Rationing Resourcing
Coordination in time and space Routing of objects of work
operational planning Workplace planning
Dispatch Creation favorable conditions
Execution of management functions Sales of finished products
Division and cooperation of labor Identification of reserves and rational
production
P the process of transforming resources in an enterprise
An important element of the production process at the enterprise is the selected technology option. It is the chosen technology that determines the composition and the required amount of resources at the exit to the production system. A change in technology leads to a change in the professional and qualification composition of personnel necessary for the production, technological equipment, Vehicle, tools up to changes in the types of raw materials, materials, semi-finished products, components used. An enterprise, depending on the nature of its products, the scale of investment opportunities available to it, chooses one or another technology. The selected technology is closely related to two indicators of the enterprise: the price of products and the level of its quality. At the same time, these two factors form the competitiveness of products, more often the preference is given to the second indicator. A little more about these indicators.
Under the conditions of planned management of the economy, the enterprise planned the level of prices, costs and the standard of profitability. In market conditions, these values are freely set by the enterprise.
In market conditions, the price serves as a significant regulator of production and has a direct and indirect impact on the amount of generated profit, on the nature and results of competition. The price of manufactured products for the enterprise is the contractual price between it and the consumer. There are several options for contract prices (Cd):
Option 1: CD = Cost + Profit
Option 2: CD = Demand - Supply
3rd option: Competitor's price< Цена кнкурент j
The first variant of setting the contractual price is completely determined by the conditions of production and is concentrated within the enterprise. However, in market conditions, this is more an exception than a rule, since there is usually more than one manufacturer on the market. This option is applicable in the case when the manufacturer of the goods is the leading this market and when the results financial activities satisfy management. This option makes it possible to fairly fairly distribute profits between the producer, who does not offer a scarce product, and the consumer, for whom the price is not a decisive factor in the purchase. The second and third options are close to reality.
In the second option of setting the price, the forecasted demand and the cost of goods are taken as the basis. The task for the enterprise is set as follows: the price per unit of goods is predetermined and it is necessary to establish at what quantity of goods sold the enterprise will begin to receive real profit. The reverse problem is also possible: the approximate number of products that can be sold on the market is known, it is necessary to determine at what price this sales volume will not lead to losses.
The third pricing option takes into account the level of competition in the market and often gives good results. The manufacturer studies the price dynamics of competitors and determines what the competitor's price will be for a similar product, with the main focus on reducing costs and increasing profits.
Consideration of three options shows that in a market economy, price is a factor in ensuring the competitiveness of products. Another equally important, and perhaps even more important factor is the quality of the products.
Quality is a set of product properties designed to satisfy a need in accordance with the purpose of the product. Any product is a combination of properties, which include reliability, ergonomics, aesthetic properties, safety and environmental friendliness. Product quality is the result of quality: labor, objects of labor, means of labor, technology, management, and the working environment as a whole.
In recent years, the world's leading firms have been consistently implementing a new strategy for product quality management.
Quality assurance is not understood as technical function implemented by some department, but as a systematic process that permeates the entire organizational structure firms.
The new concept of quality must meet the appropriate structure of the enterprise.
Quality improvement requires application new technology production, from design automation to automated quality control measurements.
All of this can only be done if there is a clear organized system quality management, aimed at the interests of consumers, affecting all departments and acceptable to all personnel.
Entrepreneurial activity is an initiative independent activity of citizens and their associations aimed at making a profit. Therefore, making a profit is the immediate goal of the enterprise. But an enterprise can make a profit only if it produces products or services that are sold, i.e. satisfy social needs. The subordination of these two goals - satisfaction of needs and profit - is as follows: you cannot make a profit without studying the needs and without starting to produce the product that satisfies the needs. It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only if the enterprise maintains a certain level of costs, when all the costs of consumed resources are less than the revenue received. In this sense, profit is the immediate goal of the functioning of the enterprise and at the same time is the result of its activities. If an enterprise does not fit into the framework of such behavior and does not make a profit, then it is forced to leave the economic sphere, to declare itself bankrupt.
Foreign economic activity - it is economic entrepreneurial activity legal and individuals in the field of international exchange of goods, services, movement of material, financial and intellectual resources.
The choice of the type of foreign economic activity depends on the specific specialization of the enterprise, its financial situation, the mechanism state regulation, forms of ownership
At present, the main form of foreign economic activity of Russian enterprises is foreign trade activity which is the exchange of goods and services between different countries. According to the current legislation in Russia, almost any enterprise or organization has the right to independently enter the foreign market. This implies that the enterprise must itself resolve all issues related to the implementation of a foreign trade transaction with a foreign partner.
First, the question is decided what goods or services the company can offer to the foreign market. Particular attention is paid to the study of the prospects for the sale of these products on the foreign market. Then a partner in the transaction is selected. When choosing a partner, it is very important to obtain information from independent sources about his conscientiousness in fulfilling obligations, about his position in this market (whether he is an intermediary or an independent producer-consumer), how strong his financial position is. At the next stage of the transaction, it is planned to establish business contact with the chosen partner - negotiations. During the negotiation process, all issues related to the future deal should be resolved and agreed upon. The result of negotiations between the parties to the transaction is a foreign trade contract.
List of used literature :
V.Ya. Gorfinkel, G.P. Polyak, V.A. Schwander. "Entrepreneurship". 2000
L.V. Prykin. "Economic analysis of the enterprise". 2001
O.I. Volkov, V.P. Sklyarenko. "Enterprise Economics" 2001
Pskov Polytechnic Institute-branch of St. Petersburg State Technical University
FEM group 11-02
Student Aleksandrov Artyom.
Pskov 2001.
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n1.docx
Task 11. An industrial enterprise in the planning year must produce machine tools with numerical program management. The following parts are cast from carbon steel shaped castings for machine tools:
Table 4
2. In accordance with the supply plan, the enterprise must ship 12,500 brackets of numbers K-26 - K-35. There is no detailed program for the production of brackets at the time of drawing up the plan. Data on consumption rates and production of certain types of brackets in reporting period are shown in table 5.
Table 5
| Indicators | Bracket Numbers |
|||||||||
| K-26 | K-27 | K-28 | K-29 | K-30 | K-31 | K-32 | K-33 | K-34 | K-35 |
|
| Draft casting weight, kg | 12.4 | 13,4 | 14,8 | 16,5 | 17,3 | 19,9 | 22,4 | 26,7 | 38,2 | 40,1 |
| Volume of production, pcs | 260 | 270 | 290 | 1140 | 680 | 1330 | 6020 | 170 | 180 | 2960 |
Blend recipe:
Iron scrap - 62.4%
45% ferrosilicon -0.9%
76% ferromanganese -1.7%
Take the yield ratio of a good casting equal to 85%.
Sand quartz - 870.0
Brick - raw -150.0
Molding clay - 50.0
5) Fireclay brick. - 50.0
6) Silver graphite - 0.5
7) Graphite black - 10.0
8) Talc -1.0
9) Bentonite -5.0
Solution
| Product type | Production plan | Draft casting weight, kg | The need for casting, t | Coef. Exit | The need for charge |
||||
| Total | Including |
||||||||
| cast iron | scrap | Ferros th | Ferrom-ts |
||||||
| 1.machines | 85% | ||||||||
| A. housing | 1200 | 1634 | 1960800 | 1666680 | 583338 | 1040008,3 | 15000,1 | 28333,6 |
|
| B. stove | 1200 | 873 | 1047600 | 890460 | 311661 | 555647 | 8014,1 | 15137,8 |
|
| B. holder | 2400 | 78 | 187200 | 159120 | 55692 | 99290,9 | 1432 | 2705 |
|
| G.bracket | 15000 | 26,7 | 400500 | 340425 | 119148,8 | 212425,2 | 3063,8 | 5787,2 |
|
| Total | 19800 | 2611,7 | 3596100 | 3056685 | |||||
Production plan for A, B, C = to plan. They produce a year (1200pcs) * number of parts not a machine (tab4)
The need for casting = production plan * rough weight of the casting (tab. 4)
A=1200*1634=1960800
B=1200*873=1047600
B=2400*78=187200
Charge requirement (total) = casting requirement * 85%
A \u003d 1960800 * 85% \u003d 1666680
B=1047600* 85%=890460
B=187200* 85%=159120
Charge requirement (last column 4) = total% (item 3)
Cast iron=1666680*35%=583338
Scrap \u003d 1666680 * 62.4% \u003d 1040008.3
Ferros-th \u003d 1666680 * 0.9% \u003d 15000.1
Ferrom-c \u003d 1666680 * 1.7% \u003d 28333.6
Cast iron=890460*35%=311661
Scrap \u003d 890460 * 62.4% \u003d 555647
Ferros-th \u003d 890460 * 0.9% \u003d 8014.1
Ferrom-c \u003d 890460 * 1.7% \u003d 15137.8
Cast iron=159120*35%=55692
Scrap \u003d 159120 * 62.4% \u003d 99290.9
Ferros-th \u003d 159120 * 0.9% \u003d 1432
Ferrom-c \u003d 159120 * 1.7% \u003d 2705
For Brackets:
Production plan = 12500+12500=15000
Need for casting (brackets) = rough weight * production plan = 26.71 * 15000 = 400500
The need for charge (bracket) = total *% in the 3rd paragraph
Charge requirement (total)= sweat casting*85%=400500*85%=340425
Recipe for the charge for the bracket
Cast iron \u003d 340425 * 35% \u003d 119148.8
Scrap \u003d 340425 * 62.4% \u003d 212425.2
Ferros-th \u003d 340425 * 0.9% \u003d 3063.8
Ferrom-c \u003d 340425 * 1.7% \u003d 5787.2
Need for materials
Sand quartz \u003d 3596100 * 870 \u003d 3128607000
Brick - raw \u003d 3596100 * 150 \u003d 539415000
Molding clay =3596100*50=179805000
5) Fireclay brick. =3596100*50=179805000
6) Silver graphite \u003d 3596100 * 0.5 \u003d 178050
7) Black graphite =3596100*10=35961000
8) Talc \u003d 3596100 * 1 \u003d 3596100
9) Bentonite \u003d 3596100 * 5 \u003d 17980500
Task 2
Determine the company's need for medium-sized steel and the amount of the order based on the following data:
The annual production volume is 13 thousand pieces.
The consumption rate of rolled products per product is 1150 kg.
Normative backlog of work in progress at the end of the planning period - 920 ed.
The expected balance of work in progress at the beginning of the planning period is 750 items.
The need for repair and maintenance needs - 2650 tons.
The standard carryover stock is 10 days.
The actual balance of rolled products on the first day of the month in which the supply plan was developed is 1450 tons.
The company's need for rolled products for the period remaining before the planned year is 1050 tons .
Rolled products will be delivered according to the plan for the period remaining before the start of the planned year - 1200 tons.
Materials on the way - 150 tons.
Mobilization of internal resources - 3% of the total need for rental.
Solution.
Rp + Rnt + Rren + Rnp + Rz \u003d Oozh + Onp + Mwe + Zs
Rnt - the need for materials for the introduction of new technology
Rren - the need for materials for repair and maintenance needs
Expected balance at the beginning of the planning period
Onp - materials in work in progress at the beginning of the planning period.
MVE - mobilization of internal resources
Zs - purchase from the side.
Let's determine the need of the enterprise for the average daily rental:
Rp+Rnt+Rren+ Rnp+Rz
Let's translate 1150kg=1.15t
Рп = annual production volume * consumption rate
Rp \u003d 13000 * 1.15 \u003d 14950t.
Rren=2650t.
Rnp \u003d 920 * 1.15 \u003d 1058t.
Rz \u003d (14950 + 2650 + 1058-862.5) / 360 \u003d 49.4 for 1 day
For 10 days = 494
The need of the enterprise = 14950+2650+1058+494=19152
Determination of the order quantity
MVE \u003d 3% * 19152 \u003d 574.5 tons
Zs \u003d 14950 - (1450-1050 + 150 + 1200 + 574.5) \u003d 2324.5
Task 3
Determine the optimal size of the purchased batch, the number of batches and the time for resuming orders at the lowest cost for warehousing and purchasing services based on the data below. Using the data obtained, construct a graph of the optimal size of the purchased lot. Initial data: 1. Annual consumption of product "B" - 30 thousand pieces.
2. The price of the ex-warehouse of the buyer for a unit of product "B" - 15 dollars.
3.Discounts for the size of orders starting from 10 thousand pieces.
4. Costs for servicing purchases - 1875 dollars. for every game.
5. Warehousing costs - 20% of the cost of the average annual production stock 6. Number of working days per year - 260.
Solution
Determine the optimal size of the purchased lot:
Сг - total annual costs
S- annual demand
i is the annual cost of keeping a unit of production in stock.
С=15dol-(discount 5%)=14.25
Better with discount.
Lots = 30000/10000= 3 lots
Lots = 30000/6123= 5 lots
Order renewal time = 260/3=86
Order renewal time = 260/5=52
The size
number of parties
Lot size - 10000; number of batches 3
Lot size - 6123; number of batches 5
Develop a quarterly supply plan, determine the degree of its provision with profiled steel (in percent, tons, days of work) and the amount of the order using the data below.
Table 23
| Products | Plan production per quarter, thousand pieces | Norm spending on products, kg | Expected balance at the beginning of the quarter, t | Regulations |
||
| Work in progress | production stock | Work in progress | Production stock, days |
|||
| B | 110.0 | 2.5 | 108.0 | 30.8 | 75.0 | 10 |
| C | 250.0 | 1.8 |
||||
In the planned quarter, according to an earlier order, rolled products are expected to arrive in
amount of 150 tons. It also provides for the use of production waste in the amount of 48 tons.
Solution.
Determine the need for profile rental:
Rp+ Rnp+Rz
Rp-need for materials production
RNP - the need for materials for the formation of a backlog of work in progress
Rz - the need for materials for the formation of carry-over stocks
Rp \u003d 110 * 2.5 + 250 * 1.8 \u003d 275 + 450 \u003d 725t.
Rz \u003d (725 + 75-108) / 90 \u003d 27t. – in 1 day
10 days - 270
The need for profiled steel = 725+75+270=1070t.
Determine the balance at the enterprise = 108 + 30.8 + 150 + 48 = 336.8 tons.
Degree of security:
X \u003d (336.8 * 100) / 1070 \u003d 31.5%
In days: 336.8/27=12.5
Determination of the order value: 1070-336.8 = 733.2 tons.
Task 5
Determine the form of merchandising (warehouse or transit) for high-quality structural steel and the maximum annual volume of consumption at which the warehouse form of supply is expedient.
Initial data:
1. Annual steel consumption - 396 tons
2. Wholesale price (ex-stock supplier) - 1430 rubles
3. Costs for the delivery of 1 ton of steel:
in the transit form of deliveries - 35 rubles.
with a warehouse form of supply -95 rubles.
5. The norm of the production stock:
- in transit form of supply - 25 days
With a warehouse form of supply - 5 days
6. Capital costs for the creation of a storage capacity for storing 1 ton of steel - 1300 rubles.
7. Normative coefficient of efficiency of capital investments (Yong)- 0,15
Solution
Annual steel consumption is 396t.
with a transit form 396/360*25=27.5
with warehouse form 396/360*5=5.5
Ztr \u003d P * Rtr + Vtr * C * K + Vtr * S + Vtr * Q * K
Zwarehouse \u003d P * Rwarehouse + Inklad * C * K + Inklad * S + Zklad * Q * K
P-annual demand for this type of material
Rtr, Rsklad-expenses for the delivery of units of products to the warehouse of the enterprise-consumer.
Tue, To warehouse - the value of the production stock
C - wholesale price of this type of materials
K is the coefficient of effective use of capital investments.
S- annual cost of storage units. stock in the warehouse of the enterprise-consumer
Q- capital investments for the creation of a storage capacity for storing units. reserve
in transit form:
Ztr \u003d 396 * 35 + 27.5 * 1430 * 0.15 + 27.5 * 72 + 27.5 * 1300 * 0.15 \u003d 13860 + 5898.75 + 1980 + 5362.5 \u003d 27101.25
in warehouse form:
Z warehouse \u003d 396 * 95 + 5.5 * 1430 * 0.15 + 5.5 * 72 + 5.5 * 1300 * 0.15 \u003d 37620 + 1179.75 + 396 + 1072.5 \u003d 40268.25
Maximum annual consumption
35x+5898.75+1980+5362.5=95x+1179.75+396+1072.5
60x=1179.75+396+1072.5-5898.75-1980-5362.5
Transit will be more profitable if the number is greater than 10593, and if less, then warehouse.
Task 6
Supply Service industrial enterprise it is necessary to develop a supply strategy regarding component "A". It can be purchased from a supplier at a price (including shipping costs) - 710 rubles, or made at home. Variable costs of enterprises self-manufacturing a unit of component "A" will amount to 605 rubles. Fixed costs of the enterprise are equal to 6900 thousand rubles.
Using the given data, it is necessary to determine what is the feasibility of producing a component product at home and at what volume of output. Determine how a 5% reduction in customer costs will affect the possible volume of production.
Solution
710x=605x+6900000
710x-605x=6900000
Х=65714 (qty) output volume
By reducing variable costs
605 – 30 = 575
710x=575x+690000
710x-575x=690000
x=690000/135=5111
Variable cost reduction
575-29=546 (more profitable)
Task 7
The enterprise produces science-intensive products, the production of which requires components. You can buy these components from a supplier at a price of 50 thousand rubles. per unit or make them yourself. Variable expenses of the enterprise amount to 43 thousand rubles. per unit of components. Fixed costs amount to 64,500 thousand rubles.
Determine the “supply strategy” of the enterprise with components: to purchase components from a supplier specializing in their production or to manufacture them at the enterprise?
Solution
(solved in the same way)
50000x=43000x+64500
Task 8
The company purchases raw materials from a supplier. The company's annual demand for raw materials is 6,400 tons. When the order quantity increases, the supplier provides price discounts to customers in order to encourage them to purchase in larger quantities.
Order batch Price of 1 ton of raw materials, thousand rubles.
Q t 1 t up to 499 t 40.0
From 500 t to 999 t 2% discount
From 1000 tons and above 3% discount
The cost of placing and fulfilling the order is 100 thousand rubles. rub., and the cost of storing 1 ton of raw materials per year in a warehouse is 8,000 rubles.
Calculate:
an economical batch of the order of raw materials, excluding discounts from the price, as well as full costs, including the costs of purchasing, placing an order, as well as storing stocks of raw materials;
full costs of the enterprise in accordance with those order volumes of raw materials that exceed the economic order size and the sale price of which includes discounts;
select the order lot value that provides the minimum quantity total costs, including the cost of purchasing raw materials, placing and fulfilling an order, as well as storing raw materials in the warehouse of the enterprise.
Сг - total annual costs
A - the cost of supplying the purchased batch
S- annual demand
C - unit price of purchased products
qo is the number of product units contained in the purchased batch.
annual cost of keeping a unit of product in stock.
From 500t to 999t 2% discount
Discount=40000-2%=39200
From 1000t and above 3% discount
Discount=40000-3%=38800
Task 9
In November, the plant's mechanical shop is scheduled to produce from hot-rolled
hexagonal steel 24120 parts. The consumption rate of steel for 1 part is 0.8 kg. standard
work-in-progress at the end of November - 9% of the monthly parts program, expected availability at the beginning of November 1700 parts. The norm of workshop stocks is 3 days. The expected balances at the beginning of November were taken equal to 70% of the shop stock standard. Set a limit for the issue of materials to the workshop for the month of November.
Solution
L=Zk+PpPnp-Zn
| Product name | Production plan | Consumption rate | Need for materials | Average daily requirement | Zk |
|||||
| Pp | pnp | common | days | kg |
||||||
| details | 24120 | 0,8 | 1700 | 2170,8 | 19296 | 376,64 | 19672,64 | 655,7 | 3 | 1967,2 |
| Limit | Zn (kg) |
| 20262,84 | 1377 |
Pp \u003d 24120 * 0.8 \u003d 19296
24120*9%= 2170,8
Pnp \u003d (2170.8-1700) * 0.8 \u003d 376.64
Average daily requirement \u003d 19672.64 / 30 \u003d 655.7
Total consumption=19296+376.64=19672.64
Stocks at the beginning: Zn \u003d 70% * 19672.64 \u003d 1377
Limit \u003d 1967.2 + 19296 + 376.64-1377 \u003d 20262
Task 10
Determine the limit for the shop for the release of sheet metal for the month of April based on the data below.
Table 24
| Planned volume | Consumption rate | Actual balance as of 01.04 | Work in progress standard | Workshop standard |
||
| unfinished | workshop |
|||||
| Products | production, | rolled on | production, | reserve | production, | reserve |
| PCS. | one | PCS. | rolled, | in % off plan | sheet |
|
| product, kg | kg | production | rental, days |
|||
| BUT | 1060 | 15 | 85 | 517,0 | 6,5 | 2,0 |
| B | 2200 | 7 | 160 | 7,0 | ||
Solution
| Product name | Production plan | Consumption rate | Need for materials | Average daily requirement | Zk |
|||||||
| Pp | pnp | common | days | kg |
||||||||
| BUT | 1060 | 15 | 86 | 68,9 | 15900 | -241,5 | 15658,5 | 521,9 | 2 | 2067,6 |
||
| B | 2200 | 7 | 160 | 154 | 15400 | -42 | 15358 | 511,9 |
||||
| Total | 245 | 222,9 | 31300 | -283,5 | 31016,5 | 1033,8 |
||||||
| Limit | Zn (kg) |
|||||||||||
| 32567,1 | 517 |
|||||||||||
L=Zk+PpPnp-Zn
Зк - the amount of stock for a specific planning period
Пп - the need of the workshop for material resources
Pnp - the need of the workshop for material resources to change the backlog of work in progress
Zn - the value of the stock of material resources at the beginning of the planning period
Pp (A) \u003d 1060 * 15 \u003d 15900
Pp (B) \u003d 2200 * 7 \u003d 15400
Pp (total) \u003d 15900 + 15400 \u003d 31300
(A)=6.5%*1060=68.9
(B)=7%*2200=154
Pnp (A) \u003d (68.9-85) * 15 \u003d -241.5
Pnp (B) \u003d (154-160) * 7 \u003d -42
Average daily consumption:
15658,5/30=521,9
Ed(B)=15358/30=511.9
L=-517+31300-283.5+2067.6=32567.1