Determine the most optimal option for the payback period of capital investments.

Problem 32. Volume industrial production in the industry for 5 years increased in comparable prices from 20 to 35 billion rubles. The funds consumed amounted to 12 and 19 billion rubles, respectively. Production assets increased from 14 to 25 billion rubles. Capital investments in the development of industry amounted to 12 billion rubles, capital return - 1.3 rubles. (increase in production per 1 ruble of capital investments), the number of PPP increased from 1.7 to 2.0 million people. Annual cost of production to last year reached 30 billion rubles. compared to 18 billion rubles. in the base year. Determine differentiated and generalizing indicators of absolute production efficiency for 5 years, analyze changes in production efficiency.

Task 33. It is planned to introduce in the association automatic machines instead of universal ones that significantly increase labor productivity and production efficiency:

Calculate the annual economic effect from the introduction of automatic machines and the payback period for additional capital investments.

Problem 34. Design Bureau has designed a calculating machine, the cost of which is 65,000 rubles. Determine the payback period of the machine if the initial data is presented in the table:

Problem 35. 2 options for the design development of the product are proposed. Determine which of them will provide the greatest economic benefit.

Problem 36. Pipes are made from various materials with different levels of costs. Determine the annual economic effect of replacing ferrous metals with vinyl plastic. Initial data in the table:

Problem 37. Since July 1, a CNC machine has been introduced at one of the instrument-making plants instead of four multi-cutting lathes. As a result, the norm of time for the product was reduced from 1.2 to 0.35 hours, respectively, prices decreased from 56.8 to 16.5 rubles. Annual parts program 45 thousand pieces. In the second half of the year, the plant produced 60% of the annual volume of parts. The additional salary is 8% of the basic salary, the accrual is 14%, the power of the electric motor of one multi-cutting machine is 12.8 kW, the power of the CNC machine is 5.6 kW. The cost of electricity for 1 kW - 0.8 rubles. The cost of four lathes is 108 thousand rubles, the cost of a CNC machine is 329.6 thousand rubles. Depreciation deductions - 12%. Costs for Maintenance and the content of lathes is within 3% of the cost, and CNC machines - 5%. The cost of lubricants and cleaning materials - respectively 2% and 5% of their cost.

Define economic efficiency replacement of existing machines with CNC machines.

Problem 38. At the instrument-making plant, in the process of manufacturing devices, their constructive refinement was carried out, as a result of which four names of parts made of metal were transferred to plastic. Capital expenditures amount to 10.2 thousand rubles. Parts production program, in thousands of pieces: handles - 1.8; rollers - 1.2; bases - 1.6; rings - 3.0.

Overhead costs are 250% of the main wages. The cost of 1 kg: steel - 380 rubles, cast iron - 210 rubles, bronze - 3718 rubles, plastics - 1112 rubles.

The initial data are presented in the table:

It is required to determine the conditionally annual economic effect of the measures taken, how many times the labor intensity of manufacturing parts has decreased.

Task 39. Several types of consoles are developed annually in the design bureau. The complexity of the drawings of the console units is 240 n·h. average salary for 1 hour of work of the designer with charges is 8.70 rubles. The cost of copying works is 6.5% of the cost of design work, and overhead - 77.5%. After the unification, the number of consoles decreased, and the complexity of design work decreased by 25%. The cost of unification amounted to 147 thousand rubles. Determine the economic effect of unification. The number of consoles before unification was 50 pieces, after unification - 12 pieces. The designed console has an analogue. The indicators characterizing each option are given in the table:

Based on these data, it is necessary to determine the economic effect of using the new console.

variable costs for 1 machine for five products: 200, 250, 300, 350, 400 rubles;

semi-fixed costs for the entire volume of output: 20, 25, 30, 35, 40 thousand rubles;

annual output: 100, 250, 500, 1000, 1100 thousand pieces.

The parameters of the product, replacing the rest, correspond to the fourth type of product.

Task 41. Calculate the cost savings on technical preparation of production resulting from the unification and standardization of the product design, if it is known that the coefficient of unification and standardization has increased by 0.1, the cost of technical preparation for the production of one original part amounted to 121,000 rubles, and the performance of work for the unification and standardization of the design required 570,000 rubles. The general range of standard sizes of elements in the design includes 550 items.

Problem 42. Workpieces from a bar of high-speed steel with a diameter of 100 mm. for cutters can be made on a hacksaw or cutting machine. Based on the following data, determine which method of obtaining blanks is more economically feasible.

The weight of one linear meter of steel is 61.7 kg. The cost of 1 ton of steel is 24,500 rubles, hourly tariff rate cutter - 43.81 rubles.

Problem 43. A part can be made from two types of workpiece: forging and stamping. Determine the number of blanks at which the use of stamping is more economically feasible.

Task 44. Determine the value of the economic effect resulting from the unification and standardization of the product, if it is known that the product consists of 498 items of parts, including original ones - 200, while before unification and standardization the total number of items in the product was 650, and the original ones - 300. The average cost of technical preparation of one original part was 160 rubles, the equipment duplication coefficient was 0.2. The cost of carrying out work on the unification and standardization of the product design is 400 rubles.

Problem 45. Processing of a part is possible on lathes, turrets and automatic lathes. Determine under which release programs each option is appropriate:

Topic 8. Organizational preparation of production

and industrial development

Task 46. The enterprise plans to master the production new products. The project output is 330 pcs. per year, the duration of production development with a sequential method of work is 221 hours, with a parallel-sequential method - 212 hours. At the same time, conditionally fixed costs for both methods are the same and equal to 342 rubles.

Calculate the economic effect of accelerating the development of output.

Problem 47. The initial complexity of manufacturing the product is 100 n·h. The design annual output is 600 pcs. The b-value is 0.055. Due to measures to accelerate development, the duration of development was reduced by 30%. Variable costs for 1 product - 1300 rubles. Fixed expenses - 150,000 rubles. in year. Determine: the complexity of the development of the product, the additional amount of production obtained as a result of the acceleration of development, the reduction in the cost of a unit of the product, the annual savings obtained from the acceleration of development.

Problem 48. The development of the production of a new product is supposed to be carried out according to the development curve with a coefficient b equal to 0.85. The cost of materials - 960 rubles. for 1 item. Additional salary with accruals is 25% of the basic salary. Workshop expenses - 85% of the basic salary. General factory expenses - 44% of the basic salary. The labor input of the first product is 154 n·h. Tariff rate - 65 rubles per hour. Determine the cost of the 16th product.

Task 49. The enterprise in the current year had to master 360 products, by improving the preparation of production, the development period was reduced to 8 months. Determine the savings from cost reduction if variable costs are 1880 rubles / product, and fixed costs are 14400 rubles / year.

Task 50. Design labor intensity - 9 n·h. The labor intensity of the first industrial design is 84 n·h. Development is carried out in 2 stages: at the first stage, 60 parts are performed, b = 0.3; after the 60th product, the second stage begins, where b = 0.4. Determine the total number of products manufactured during the development period.

Problem 51. 3 development options are considered.

The duration of the shift is 8.2 hours. The number of jobs per month is 22, the planned loss of working time is 4% of the actual time. Determine for each option: the serial number of the mastered product, the total labor intensity of manufacturing the product for the period of mastering, the duration of mastering.

Task 52. The development of the product is planned to be completed within six months, when the design labor intensity of 40 n·h, b = 0.5, is reached. Project release of 625 products, working time fund - 173 hours. Determine the required number of workers employed in manufacturing.

Task 53. Determine the complexity and costs of preparing the production of a product of the 6th complexity group. The degree of unification is 40%; In the labor intensity of technological preparation of production, the share for the manufacture of technological equipment is 70%. The workers here were involved.

Task 1 . Determine the volume of gross, marketable and sold products based on the following data:

	Indicators	Sum, rub.
1	Released products for sale to the side	44 185
2	Other products for sale on the side	1 915
3	The cost of work performed on the side	750
4	The cost of semi-finished products for sale to the side	450
5	The cost of fixed assets own production	500
6	The cost of customer materials received into industrial processing	200
7	The cost of semi-finished products of own production, Special tool for own needs At the beginning of the period at the end of the period
8	Cost of work in progress At the beginning of the period at the end of the period
9	Remains of finished products in warehouses At the beginning of the period at the end of the period

Task 2.

The cost of finished products for sale to the side is 59.5 thousand rubles;

The cost of services rendered per side is 10.5 thousand rubles;

Cost of work in progress:

At the beginning of the year - 15.9 thousand. rub.;

At the end of the year - 4.4 thousand rubles;

Cost (residuals) of finished products in the warehouse:

At the end of the year - 20.7 thousand rubles.
Task 3 . Determine the volume of gross, marketable and sold products according to the following initial data:

Produced products for sale in the amount of 50 thousand rubles;

Rendered services for the amount of 1.5 thousand rubles;

Produced p / f for sale to the side in the amount of 0.9 thousand rubles;

Produced semi-finished products for own needs in the amount of 20.2 thousand rubles;

The rest of the self-made tool for my own needs was:

At the beginning of the year - 3.4 thousand rubles;

At the end of the year - 4.8 thousand rubles.

Task 4 . Determine the volume of gross, marketable and sold products according to the following data:

Indicators	Sum,
	thousand roubles.
Ready-to-sell products	600,0
Remaining stock:
at the beginning of the period	40,4
at the end of the period	98,2
Unfinished production:
at the beginning of the period	38,3
at the end of the period	15,4
Services rendered third parties	12,0
Semi-finished products produced for own needs	9,8

Task 5 . Determine the gross, commodity and sold products according to the following data:

Products ready for sale - 180.0 thousand rubles;

Services rendered to other enterprises - 34.0 thousand rubles;

Semi-finished products produced:

For own needs - 23.0 thousand rubles;

For sale to the side - 10.0 thousand rubles;

Unfinished production:

At the beginning of the year - 13.0 thousand rubles;

At the end of the year - 23.0 thousand rubles.

Task 6. Determine the annual production capacity of a workshop equipped with a subject-specific unit (spinning machine) using the following data:

Productivity of the unit - 150 kg/h;

Work week in three shifts of 7 hours each with two days of planned overhaul and 4% downtime.

With 104 days off and 8 public holidays decreases per year work time on holidays for 1 hour.

Task 7. Calculate the annual production capacity of the batch unit if the simultaneous capacity of the furnace is 100 tons of raw materials; yield of suitable products - 0.5% by weight of raw materials; the duration of one cycle is 6 hours. The unit operates continuously with three days of planned downtime due to overhaul and with 6% of current downtime.
Task 8. Determine the annual production capacity of the masons brigade (in m 2). Initial data:

The strength of the brigade - 30 people;

Number of working days in a year - 240;

Labor intensity per 1 m 2 - 0.98 man-days;

The coefficient of overfulfillment of production norms is 1.2.
Task 9. At the beginning of the planned year, 4 E-1252 brand excavators, 7 E-652 brand excavators and 5 E-505 brand excavators are operating at the construction site. From August 1, the site should receive 6 more E-505 excavators. The average hourly calculated productivity of the E-1252 excavator is 160 m 3; E-652 is 123 m 3; E-505 is 90 m 3 . The planned operating time per year is 4100 hours. Determine the annual production capacity of the site (in m 3).

Task 10. As of January 1, the production capacity of the shop was 11,000 items. According to the reconstruction plan, from April 1, the capacity of the workshop is increased by 1 thousand products, and in September by another 300. Determine the input, output and average annual production capacity.
Task 11. The total area of ​​the shop - 832 m 2 ;

The area required for the assembly of one product is 104 m;

Assembly time for one product - 48 hours;

The workshop is open 248 days a year: in 2 shifts of 8 hours each;

Production program - 640 items per year.

Determine the capacity of the workshop and the utilization rate of production capacity.

Task 12. The enterprise, which is equipped with 500 machines, works on weekends and public holidays(254 days) in 2 shifts of 8.2 hours each. The equipment shutdown time for scheduled repairs is 41,000 machine hours. Determine the calendar, regime and plan-new time funds of the installed equipment for a year.

Task 13. The workshop is open 256 days a year: in 2 shifts of 8 hours each. The loss of time for scheduled repairs is 2%. There are 40 machines in the shop. The complexity of manufacturing a unit of the product - 30 min; the plan of the workshop for the production of products for the year - 78 thousand pieces. Determine the capacity of the workshop and the load factor of the equipment.
Task 14. Determine the production plan for the brigade for the planned year according to the following data:

The size of the brigade - 20 people according to the plan, 15 people in the base period;

Planned working time fund for 1 person - 1640 hours;

Target for productivity growth - 20%;

The volume of products manufactured in the base year is 600 m;

Actually worked out in the base year by 1 person - 1858 hours.
Task 15. The norm of time for one product is 3 hours. Workers fulfill the production rate by 107%. There are 24 machines in the workshop, the mode of operation of each is 259 days a year: in 2 shifts of 8 hours each. The loss of machine time according to the plan amounted to 3%. Determine the production capacity of the shop.
Task 16. Determine the annual production capacity of the enterprise according to the following data:

The operating mode of the enterprise is continuous;

Downtime in scheduled repairs - 10 days a year;

3 shifts of 7 hours each;

Technical productivity of a piece of equipment - 30 minutes per item;

The number of pieces of equipment - 10.
Task 17. Determine the annual production capacity of the brigade that performs earthworks. The number of brigade 15 people;

Planned working time fund - 228 days;

The duration of the shift is 7 hours;

The production rate for a link consisting of 3 people is 0.3 m/h.
Task 18. 500 units of equipment were installed in the workshop, including 490 units of good equipment, of which 485 units are operational. 480 units work in the first shift, 350 in the second. Determine the utilization rates of suitable and installed equipment, the shift ratio and the utilization rate of the number of machines.
Task 19. Determine the coefficient of extensive, intensive and integral use of equipment according to the following data:

Task 20. Determine the average annual cost of the OPF, the cost of the OPF at the end of the year, the entry and exit rates according to the following data:

The cost of the OPF as of September 1, 2007 is 94,100 thousand rubles;

Received on March 1, 2007 OPF in the amount of 10,200 thousand rubles;

Retired due to depreciation on 01.10.07 OPF in the amount of 34,500 thousand rubles;

Dropped out due to depreciation on 01.12.07 OPF in the amount of 1,700 thousand rubles.
Task 21. Determine by years the amount of depreciation deductions included in the rent:

Name of the leased property	Book value, rub.	Residual value, rub.	Depreciation rate, %
Machine 1 Machine 2 Machine 3	12 000	8400	10,0

Task 22. Determine the depreciation rate (annual) if:

Normative service life of the equipment - 10 years;

The price of its acquisition is 6 thousand rubles;

Transport and procurement costs - 420 rubles;

The liquidation value of the equipment is 57.8 rubles;

The residual value of the equipment is 257 rubles.
Problem 23 . Determine the rate and amount of depreciation per year if:

The cost of the machine at the time of its purchase is 3 thousand rubles;

Service life - 10 years;

Modernization costs for the depreciation period - 0.8 thousand rubles;

Liquidation value - 0.6 thousand rubles.
Task 24. The enterprise in 2000 (01.01) purchased a vehicle worth 7.5 thousand rubles. As a result of the OPF revaluation, the cost of the vehicle as of January 1, 2002 amounted to 150,000 rubles. The annual depreciation rate is 16%. Determine, as of 01.01.03, the replacement cost and the amount of depreciation deductions for the vehicle for the period of operation.
Task 25. Define indicators of use of OPF:

fund return,

capital intensity,

capital-labor ratio.

Initial data:

Annual output - 8 million rubles;

The average annual cost of the OPF is 400 thousand rubles;

The average annual number is 2 thousand people.
Task 26. Company " BUT" released in a year marketable products in the amount of 2 million rubles. with an average annual cost of OPF of 500 thousand rubles. Company " B" with an average annual cost of OPF of 800 thousand rubles. produced commercial products for 2400 thousand rubles. Determine which company more efficiently used fixed production assets.
Task 27. In the enterprise at the beginning of the year, the cost of the OPF was 9,500 rubles. During the year, it was written off due to depreciation of the fixed assets in the amount of 800 rubles. and put into effect new OPF in the amount of 400 rubles. The annual volume of marketable products amounted to 20,700 rubles. with an average annual number of 23 people. Determine the return on assets, background-capacity and capital-labor ratio of the enterprise.
Task 28. Determine the impact of using OPF on output:

Task 29. Determine the additional output or loss in output due to changes in the cost of OPF and capital productivity:

Task 30. According to the data given in the table, determine the background-return, capital intensity, capital-labor ratio:

Indicators
Output, thousand rubles Average annual cost of OPF, thousand rubles Average headcount, people Profit from sales, thousand rubles.

47,8 50,9 135 10,2
Task 31. Determine the shelf life and OPF wear according to the following data:

The initial cost of the OPF is 348 thousand rubles;

The amount of depreciation accrued for the period of operation is 48 thousand rubles.
Task 32. Calculate the rate and amount of annual depreciation using the following data:

The initial cost of the OPF is 300 thousand rubles;

The costs associated with the liquidation of the OPF - 12 thousand rubles;

The residual value of the OPF is 4 thousand rubles;

Normative service life - 5 years.
Problem 33 . Calculate the average annual cost of OPF according to the following data:

The cost of the OPF at the beginning of the year is 493.3 thousand rubles;

Commissioning of new OPF (01.03) in the amount of 65.1 thousand rubles;

Departure for a reason physical wear and tear OPF:

01.11 - in the amount of 51.0 thousand rubles;

01.12 - in the amount of 34.8 thousand rubles.
Task 34. Determine the effectiveness of the use of the OPF according to the following data:

Indicators	Plan	Report	Result
Average annual cost	630	724	114,9
OPF, thousand rubles
Number of employees	163	160	98,2
people
labor productivity,	100	120	120,0
thousand rubles / person

Problem 35 . Calculate residual value OPF on 01.01.95 according to the following data: the cost of OPF on 01.01.92 - 100 thousand rubles; received OPF on 01.01.94 in the amount of 92 thousand rubles; written off OPF on 03/01/94 in the amount of 30 thousand rubles; annual depreciation rate of 15.8%.
Task 36. Determine the wear of the machine in thousand rubles. as of January 1, 2002, wear and tear coefficients, if the enterprise purchased in 2000 (January 1) a machine tool worth 57.5 thousand rubles. Wherein:

Annual depreciation charges - 23%;

Transport and procurement costs - 7% of the acquisition cost.
Problem 37 . Determine the depreciation in monetary terms, the depreciation and suitability of fixed assets at the end of 2005:

	First-	annual	Year of purchase
	mooring	depreciation-	shade or
Types of fixed assets	price,	rational	the buildings
	thousand roubles.	deductions	(01.01.)
Manufacture building	120	4,7 %	1997
Loading and unloading	36,1	6	2000
device
Vehicle	11,9	8	2002

Problem 38. Determine the savings from accelerating turnover in the reporting year compared to the previous year using the following data:

Problem 39 . Determine the additional volume of production in the planned year with the same working capital ah, if the number of revolutions increases by one. Initial data:

Output in the base year - 30 thousand rubles;

The average amount of working capital in the base year is 10 thousand rubles.
Task 40. Determine the standard of working capital for materials per quarter according to the following data:

Name	plano-	Time, days
material	out
	consumption	On my way	Reception	Prepare	Teku-	Garan-	Norm
	mate-		on-	tovka	shchy	quiet	refurbishment
	rial		load,	to pro-	stock	stock	that
			sort-	izvod-			funds
			rovka,	svou
			warehouse
			diro-
			ing
BUT	10	3,2	1	3	20	10	37,2
B	2	1	1	-	7	-	9
AT	6	4	2	2	30	15	53

Task 41. Determine the standard of working capital for work in progress per year according to the following data:

Name	Period	Specific gravity
	manufacturing	products in
		volume
-■		products according to
		planned
		prime cost
BUT	30	0,40
B	6	0,45
AT	14	0,15

One-time costs according to the plan for the year - 46 thousand rubles; subsequent costs according to the plan for the year - 22 thousand rubles.
Task 42. Determine the working capital ratio for finished products per quarter, if the output of marketable products according to the plan for the quarter is 54 thousand rubles, the turnover rate is 7.7 days.

Task 43. Determine the rate of turnover of fixed assets and the turnover coefficient if the output for the year amounted to 9 million rubles, and the average size fixed assets - 1 million rubles.
Task 44. The seasonal enterprise began to work since May, 17th. The number of workers on the list was (persons): May 17 - 300; May 18 - 330; May 19 - 350; May 20 - 360; from May 21 to May 31 - 380; from June 1 to December 31 - 400. Determine the average number of employees in May, II, III , IV quarters, per year.

Task 45. On the 1 October at the enterprise, the number of employees according to the list was 800 people. On October 13, 8 people were drafted into the army, on October 18, 10 people were accepted, and on October 22, they left for own will 7 people. Determine the average number of employees for October; number of employees as of November 1; flow rate.

Task 46. The company started operating on February 1st. The average number of employees in February was 820 people, in March - 880. Then the enterprise was disbanded. Determine the average number of employees for the first quarter and year.
Task 47. Normative labor intensity of turning works - 270 thousand standard hours; coefficient of compliance with the norms - 1715; the average number of hours of work of one turner per year is 1664. Determine the planned labor intensity of turning work; the required number of turners.
Problem 48. The shop of the chemical plant has 60 devices for the production of mineral fertilizers. Each apparatus is served by a link of 3 people. Working hours are 4 shifts (6 hour shifts). The enterprise works continuously, and each worker - 225 days a year. Determine the attendance and payroll number of workers.
Problem 49 . Determine the attendance and payroll number of workers according to the following data: the labor intensity of work for the year according to the plan - 2600 thousand standard hours; nominal fund of working hours according to the balance - 2032 hours; useful (effective) fund - 1637 hours; the coefficient of fulfillment of production standards is 1.1.
Task 50. The plant employs 2,860 workers; the annual fund of working time of one person is I860 hours. In the planned year, it is planned to save 400 thousand man-hours. Determine the planned growth in labor productivity at the plant, expressed in labor savings (in absolute and percentage units).
Problem 51. Determine the average nominal length of the working day according to the following data: the number of workers with a normal working day - 2100; normal shift duration is 8 hours; the number of workers with a working day reduced by 1 hour - 100; number pre-holiday days with a working day reduced by 1 hour -g-9; total number of workers - 2200; the effective fund of time for one worker is 207 days.
Problem 52. The company planned to reduce labor costs by 8%. The output of the base year per worker amounted to 6850 thousand rubles. Determine the percentage of growth in output and annual output per worker in the planned year.

Problem 53 . In the reporting year, the output of marketable products amounted to 750 million rubles; the average number of PPP - 150 people. In the planned year, the volume of marketable output will amount to 810 million rubles. Labor productivity per worker should increase by 7%. Determine the labor productivity of one employee in the reporting and planning periods; the average number of PPPs in the planned year.
Problem 54. The workshop has 50 machines; operating mode 3-shift; service rate - 10 machines per adjuster. Planned absenteeism is 10%. Determine the attendant and payroll number of adjusters.
Problem 55 . The maintenance rate of one workplace is 1.6 hours; the duration of the work shift is 8 hours. Determine the rate of maintenance of one workplace for one worker.
Problem 56. Norm of time per 100 m 2 of a single-layer mechanized coating roll materials is 1.8 man-hours for a link of 3 people. Determine the rate of output per shift lasting 8 hours.

Problem 57 . The norm of time per unit of work for one worker is 2 man-hours, the norm of output for an 8-hour shift is 4 units. After carrying out organizational measures, the time limit was reduced by 5%. Define a new time standard; production rate; percentage increase in production rate.
Problem 58. The average annual number of workers for the reporting year was 2,300 people. At their own request, 295 people were fired, for violation labor discipline- 50 people. Determine the loss of the enterprise from staff turnover (i.e., how many people quit), as well as the shortfall in production for this reason, if the average annual output per worker is 12 million rubles. and the number of planned exits - 230 days.

Problem 59. At the production site, 50 thousand parts must be processed during the year. The shift rate of production is 25 pieces, the rate of completion is an average of 120%. Determine the number of workers on the site, if there are 226 working days in a year.
Problem 60. Determine the average number of workers for February, March, I quarter, year. An enterprise of 100 people began work on February 1 and was liquidated on March 15.

Task 61. The average number of workers for the reporting year was 400 people. During the year, 20 people were hired, 110 people were fired, including 50 people for violations of labor discipline, 30 people of their own free will. Determine turnover and employee turnover rates.
Problem 62. Determine the attendance and payroll number of workers according to the following data: the mode of operation of the enterprise is continuous; effective (planned) fund of 1 worker - 220 days; number of serviced machines - 60; each machine is serviced by a link of 3 people; work schedule 3-shift (shift - 8 people).

Problem 63. The base number of employees is 1200 people. In the planned year, it is planned to increase the volume of output by 4% with an increase in labor productivity by 6%. Define-divide planned headcount working.

Problem 64 . Determine the technological structure of capital investments; the main direction of change in this structure; growth of the active part of capital investments (in %):

	SMR,	Equipment-	Design-	Others,
	thousand roubles.	nie, inventory	prospector-	thousand roubles.
Indicators		tar, tool	sky works,
		cop,	thousand roubles.
		thousand roubles.
previous	75,0	9,0	3,0	3,0
year
Reporting year	36,0	29,0	0,15	0,35

Problem 65. Determine specific capital investments I, II, III queues of the plant and in general for the plant:

Task 66. Make a technological, reproductive, economic structure of capital investments and evaluate the effectiveness of their use.

Indicators	Basic	Reporting
	year	year
New construction, thousand rubles	175	240
Equipment, inventory, tools	143	203
Reconstruction of the enterprise, thousand rubles	38	24
Design and survey work, thousand rubles	9	12
Capital investments in non-production	75	137
new sphere, thousand rubles
Technical re-equipment	49	53
enterprises, thousand rubles
Capital investments in production	225	275
sphere, thousand rubles
Construction and installation works, thousand rubles	120	160
Expansion of the current	38	95
enterprises, thousand rubles
Other expenses, thousand rubles	28	37

Problem 67 . The technological laboriousness of manufacturing a machine assembly is 240 standard hours, including 85 standard hours for III category; for category IV - 140 standard hours, for category V - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this species works, if the hourly tariff rate of the 1st category is 0.500 rubles, of the 3rd category - 1.204; IV category - 1.352, V category - 1.537.
Problem 68. Determine the average tariff coefficient for the average category of workers and labor intensity of work, based on the following data:

Discharges	Tariff	population	Labor input
	coefficient	workers	bot for each
			category, standard hour
1	1,0	3	79
II	1,085	4	105
III	1,189	16	422
IV	1,345	12	317
V	1,534	5	132
VI	1,793	3	82

Problem 69. Determine the average hourly rate from the following data:

Problem 70. The hourly tariff rate of the 1st category is 0.500 rubles; range of tariff scale zones 1.8. For work in hard and harmful conditions labor a surcharge to the tariff rate of 12%. Calculate the hourly wage rate of the VI category for workers with normal and harmful working conditions.

Problem 71. Calculate the wages of a worker according to the piece-bonus wage system according to the following data: labor cost rate - 0.4 man-hours per product; price for the product - 0.3068 rubles; 176 man-hours worked; 485 items were produced. The bonus is paid for 100%, the implementation of the norms - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

Problem 72. Calculate earnings according to the piecework-progressive wage system according to the following data: the rate of labor costs per part is 2 man-hours; 100 parts were produced at a price of 1,537 rubles. per item; worked 22 shifts of 8 hours each. For parts produced in excess of the norm, payment is made at prices increased by 1.5 times.
Problem 73. Calculate the wage fund (payroll) by the normative incremental method according to the following data: the volume of production in the base year is 10 million rubles; the volume of production in the planned year - 13 million rubles; Payroll in the base year - 3 million rubles; payroll growth rate per 1% increase in production volume - 0.5. Due to the change in the structure of the work performed, the payroll standard will increase by 20% in the planned year.
Problem 74. The volume of output in the reporting year - 750 thousand rubles. in the planned - 900 thousand rubles; Payroll in the reporting year - 150 thousand rubles. Due to structural changes in marketable products, the wage rate will increase by 50% in the planned year. Define the standard of wages for the planned year; payroll for the planned year.

Problem 75. Calculate the payroll by the normative-level and normative-incremental methods based on the following data: the volume of production in the base year is 10 million rubles; the volume of production in the planned year - 20 million rubles; Payroll in the base year - 2 million rubles; payroll growth rate per 1% increase in production volume - 0.9.
Problem 76. The actual cost in the reporting year is 750 thousand rubles, including the wage fund - 150 thousand rubles; the number of industrial and production personnel in the reporting year - 150 people; wage fund in the planned year - 200 thousand rubles; the number of industrial and production personnel in the planned year - 170 people; growth of labor productivity in the planned year compared to the reporting year - 20%. Determine the relative change in the cost of production due to the gap in the growth rate of labor productivity and average wages.
Problem 77. Determine the relative change in the cost of production and the wage fund due to the gap in the growth rate of labor productivity and average wages in the reporting period compared to the plan. Initial data: average wage growth rate 5%; the growth rate of labor productivity is 7%, the share of wages in the cost of production is 40%.
Problem 78. The planned cost of production in terms of dependent costs is 26 rubles. for 1 m 2, in terms of independent costs - 10 rubles. for 1 m 2. With a planned production output of 5000 m 2, 5500 m 2 were actually produced. Determine the relative change in cost; absolute change in cost.
Problem 79 . Semi-fixed expenses - 500 thousand rubles; the cost of 1 ton of products in terms of conditionally variable costs - 20 thousand rubles; selling price of products - 40 thousand rubles. for 1 ton. Determine graphically the minimum volume of production, necessary for the enterprise to enter the profit zone.
Problem 80. Determine the absolute change in production costs in the reporting period compared to the base period based on the following data: base period: production volume - 2 thousand units; unit cost of production - 2 thousand rubles; reporting period: production volume - 2500 units; unit cost of production - 3 thousand rubles.
Problem 81. Determine the impact on the relative result at the cost of production of the following economic elements:

Indicators	Plan	Report
Cost - total, rub.	2000	2300
Including:
materials	800	840
Salary	400	480
Deductions for state insurance	160	192
Depreciation	440	400
Other	200	388

Problem 87 . Proceeds from the sale of products - 500 thousand rubles; production costs - 390 thousand rubles; sales profit material assets- 14 thousand rubles; profit from non-sales operations - 12 thousand rubles. Determine the balance sheet profit; the level of profitability of sold products.
Problem 88. Determine the growth in profit in the reporting period compared to the base one, if the volume of sales in the reporting year amounted to 340 thousand rubles, in the base year - 300 thousand rubles; profit from the sale of products in the base year - 56 thousand rubles.

Problem 89. The balance sheet profit of the enterprise in the reporting year amounted to 56 thousand rubles, in the base year - 64 thousand rubles; the average annual cost of the OPF in the reporting year is 724 thousand rubles, the average annual balance of working capital is 32 thousand rubles. Determine the change in the level of overall profitability.
Problem 90. According to the task 89 determine the change in the amount of profit in the reporting year compared to the base year as a result of a change in the level of overall profitability.
Problem 91. Determine the change in the amount of profit in the reporting period compared to the base as a result of changes in the cost of the following initial data:

Problem 92. Proceeds from the sale of products - 1500 thousand rubles; cost of goods sold - 993 thousand rubles; income from non-sales operations - 50 thousand rubles; expenses from non-sales operations - 74 thousand rubles; profit from the sale of material assets - 10 thousand rubles. Determine the balance profit; the level of profitability of sold products.
Problem 93. Based on the payback period for additional capital investments, determine the most effective option for building a plant. The standard payback period is 54 years.

Problem 94. There are four options for building an enterprise in an industry in which the standard coefficient of efficiency of capital investments is 0.2, which corresponds to a payback period of 5 years. It is required to choose the most economical option based on the following data:

Perform the calculation in two ways: by the payback period of capital investments; at the minimum cost.

Problem 95. A new unit of equipment was introduced into production, which required additional capital investments in the amount of 104 thousand rubles. Calculate the savings (profit), payback period and efficiency ratio of additional capital investments according to the following data:

Indicators	Basic technique	New technology
The annual volume of output of	-	400
threads of equipment, pcs.
Unit cost	36,8	37,8
equipment, thousand rubles
wholesale unit price	46,5	48,0
equipment, thousand rubles

Problem 96. Determine the impact on labor productivity of the volume of production (taking into account the number of employees, depending on the volume of production):

Problem 97 . Analyze the impact of private indicators on the implementation of the plan for annual production:

Problem 98. Analyze the impact of private indicators on the implementation of the payroll plan.

On the topic: "Forms and systems of remuneration"

Payroll preparation different category workers.

Option number 1

Task number 1.

The technological laboriousness of manufacturing the machine unit is 240 standard hours, including 85 standard hours for category 3; for category 4 - 140 standard hours, for category 5 - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this type of work, if the hourly tariff of the 1st category is 0.500 rubles, the 3rd category is 1, 204; 4 digits - 1.352, 5 digits - 1.537.

Task number 2.

Calculate the wages of a worker according to the piece-bonus wage system according to the following data: labor cost rate - 0.4 man-hours per product; product price - 0.3068 rubles; 176 man-hours worked; 485 items were produced. The bonus is paid for 100%, compliance with the norms - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

Task number 3.

The hourly tariff rate of the 1st category is 0.500 rubles; tariff scale range 1.8. For work in difficult and harmful working conditions, an allowance is set at the tariff rate of 12%. Calculate the hourly wage rate of the 6th category for workers with normal and harmful working conditions.

Option number 2

Task number 1

Calculate the monthly earnings of a worker at a simple piece-rate payment there based on the given data.

The volume of manufactured products: product A - 200 pcs., B - 100 pcs.

Norms of time for processing: product A - 55.48 minutes for the IV category and B - 5.22 minutes for the V category.

Tariff rates of the IV category - 9,132 rubles. per hour, V category - 10.457 rubles. at one o'clock.

Task number 2

The engineer has an official salary of 3500 rubles. per month and under the terms of bonuses - 50% of the bonus monthly. He worked for 18 days during the month, of which 3 days he was on a business trip, in addition, out of 22 working days of the month, he was ill for 4 days.

Determine the monthly salary of an engineer.

Task number 3

The average wage fund of pieceworkers in the workshop is 40 thousand rubles. From July 1, new progressive production rates are introduced in the shop, which are higher by an average of 25%.

Determine the savings in piecework wages due to the introduction of new norms for the month and this year.

To the implementation of practical work No. 8.

Tariff wage system- obligatory for enterprises located on budget financing, - includes: qualification guides, according to which the category of work of an employee of the corresponding category is determined;

18-bit tariff scale with tariff coefficients;

the monthly tariff rate of the first category, established by the state;

coefficients of additional payments for special working conditions.

Monthly wages according to the tariff wage system ( W tare) is calculated by the formula

W tar = T st1 × To tar,

where T st1 - the monthly tariff rate of a first-class employee;

To tar - the tariff coefficient of an employee of the corresponding category (category).

Tariff-free wage system provides for determining the share of wages of each employee in general fund remuneration of the enterprise or division of the enterprise.

The calculation of wages for each employee includes: determining the number of points earned during the month, taking into account the KTU:

Ki= At to × T h × KTU,

where At k - the level of qualification of workers in points; T h - the number of hours worked; KTU - coefficient of labor

definition total amount points earned by all employees of the enterprise:

To= Σ Ki;

determination of the share ( At ph) wage fund ( FOT) attributable to the payment of one point, rub.:

At ph = FOT/To;

determination of the wages of each individual worker:

3i= Ki× At ph.

piece-progressive(W sd.progr) remuneration provides for an increase in remuneration according to the established criteria:

W sd.prog = W with + W 1 + W 2 + … + Zn,

where W 1 - the amount of the bonus for overfulfillment of the task of the first level, rub. or %; W 2, ..., Zn- the size of the bonus upon reaching the following levels established by the regulations.

Indirect piecework wages(W k.sd) is used for auxiliary work:

W k.sd = R k.sd × AT vsp,

where R k.sd - price of indirect piece work, rub.; AT vsp - the amount of work (serviced jobs) by auxiliary workers;

or W k.sd = AT base × T vsp,

where AT osn - the number of serviced main jobs or the standard volume of output for the main workers;

T vsp - the tariff rate of a worker serving the main production.

Exercise 1.Worker-pieceworker fulfilled the norm of production by 120%. His earnings at direct piece rates amounted to 800 rubles. to the production rate. According to the intra-plant situation, piece-rate prices for products produced in excess of the norm up to 110% increase 1.2 times, from 110 to 120% - 1.4 times.

Determine the total salary of the worker.

Decision

Basic salary of a worker without tariff increase:

800 × 120/100 = 960 rubles

The increase in payment for above-plan production (this is an addition of 20% (coefficient 0.2) and 40% (coefficient 0.4) for overfulfillment):

× 0.2 = 16 rubles;

× 0.4 = 32 rubles.

We add to the basic payment additional payment for overfulfillment of the plan and get the full earnings of the worker:

960 + 16 + 32 = 1008 rubles

Practical work No. 9

Task 1. The technological complexity of manufacturing the machine unit is 240 standard hours, including 85 standard hours for category III; for category IV - 140 standard hours, for category V - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this type of work if the hourly tariff rate of the 1st category is 0.500 rubles, and the tariff coefficients for the categories have the following values: III category - 1.204; IV category -1.352, V category - 1.537.

Task 2. Determine the average tariff coefficient for the average category of workers and labor intensity of work, based on the following data:

Task 3. Determine the average hourly rate from the following data:

Task 4. The hourly tariff rate of the 1st category is 0.5 rubles; tariff scale range 1.8. For work in difficult and harmful working conditions, a surcharge to the tariff rate of 12% is established. Calculate the hourly wage rate of the VI category for workers with normal and harmful working conditions.

Task 5. Calculate the wages of a worker according to the piece-bonus wage system using the following data: labor cost rate - 0.4 man-hours per product; price for the product - 0.3068 rubles; 176 man-hours worked: 485 items produced. The bonus is paid for 100% compliance with the norms - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

Task 6. Calculate earnings according to the piece-progressive wage system using the following data:

the rate of labor costs per part - 2 man-hours;

100 parts were produced at a price of 1,537 rubles. per item;

worked 22 shifts of 8 hours each.

For parts produced in excess of the norm, payment is made at prices increased by 1.5 times.

Task 7. The volume of output in the reporting year - 750 thousand rubles, in the planned year - 900 thousand rubles; Payroll in the reporting year - 150 thousand rubles. Due to structural changes in marketable products, the wage rate will increase by 50% in the planned year. Determine the standard of wages and payroll for the planned year.

Task 8. Calculate the wage fund (payroll) by the standard incremental method according to the following data: the volume of production in the base year - 10 million rubles; the volume of production in the planned year - 13 million rubles; Payroll in the base year - 3 million rubles; payroll growth rate per 1% increase in production volume - 0.5. Due to changes in the structure of the work performed, the payroll standard will increase by 20% in the planned year.

Task 9. Calculate payroll by normative-level and normative-incremental methods based on the following data: the volume of production in the base year - 10 million rubles; the volume of production in the planned year - 20 million rubles; Payroll in the base year - 2 million rubles; payroll growth rate per 1% increase in production volume - 0.9.

Basic formulas

piece rate per unit, works, services, which is determined by the following formulas:

Rsd = t h / N h exp or Rsd = t h  Tcm / N cm exp ,

where Rsd - price per unit of products, works, services, rub.;

t h - hourly rate of work performed, rub.;

tsm - shift duration, h;

H h exp , H cm exp - production rate, respectively, per hour of work (in units of production).

If a time limit is set, the piece rate is determined by the formula:

Rsd = t h  Hvr,

where Hvr- the norm of time for the manufacture of products (works, services), h.

At direct piecework payment system labor is paid at piece rates directly for the quantity of output produced according to the following formula:

Zsd = Rsd  Q ,

where WHSD- piecework earnings, rub.;

Q- Quantity (volume) of produced products (work) in units.

At piecework bonus pay A person working in excess of earnings at direct piece rates is paid a bonus for the fulfillment and overfulfillment of pre-established quantitative and qualitative indicators of work:

3sd.pr \u003d 3sd + 3pr or 3sd.pr \u003d 3sd  (1 + Ppr / 100),

where 3sd.pr- piecework earnings with piecework-bonus wages, rub.;

3pr - premium for overfulfillment of established indicators, rub.;

Ppr- percentage of the bonus for the performance of bonus indicators, %.

The salary of an employee for a month (3pm) at the established hourly tariff rate of an employee of this category (Tch) is determined by the formula

3pm = Tch  t f ,

where t f- number of hours actually worked in a month.

The average tariff rate is determined as the product of the tariff rate of the 1st category by the average tariff coefficient

Tav = T 1  Ks

Ks =  To i  H i /  H i ; Ks =  To i  Tr i /  Tr i ; Ks =  To i  H-hour i /  H-hour i .

The planned payroll fund (PHOT) can be calculated in four ways:

1. Based on the standard of wages per unit of output (WIP):

where Q i- the planned volume of production in physical (value) terms.

2. Based on the indices of changes in wages and labor productivity:

FOT pl = FOT bases  ( I Fri / I sn),

where FOT bases- the base value of the wage fund in the previous (reporting) year;

Isalary andIFri- indices of changes in wages and labor productivity in the planning period.

3. Based on the rate of growth of the wage fund for each percentage increase in the volume of production:

FOT pl = FOT bases + FOT bases (WIP   I Q ),

where  I Q- increase in the volume of production,%;

WIP- the rate of wage growth for each percentage increase in output.

4. Based on the number of employees (Chsp) their annual salary with bonuses and accruals (Zp year ):

PHOT \u003d Fsp  Zp year.

With this method, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees.

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MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

VYBORG BRANCH

state educational institution

higher professional education

"SAINT PETERSBURG STATE

UNIVERSITY OF SERVICE AND ECONOMICS"

Vyborg branch

Department of Economics

Test

Methods entrepreneurial activity

Completed by: 5th year student

Group:6/2207

Checked by: KEN Assoc. Bareiko S.N.

Vyborg 2011

Introduction

1. THEORETICAL PART

1.1 Organizationally legal form enterprises. The list of documents reflecting the industry and territorial characteristics of the company

1.2 Market assessment

1.3 Regulation on wages

1.4 Job description

2. PRACTICAL PART

Bibliography

Introduction

In most parts of the world, entrepreneurship is a powerful engine of economic and social development. Without entrepreneurs, people's needs cannot be fully satisfied. In addition, entrepreneurship performs managerial, organizational, market functions; forms the elements of creativity in the socio-economic life of society. Through entrepreneurship, innovations in trade, management, information technology. form organization entrepreneurial activity

AT Russian Federation At present, there are many different commercial organizations. The development of entrepreneurship and entrepreneurial activity contributes to the growth of the country's economy, an increase in cash receipts to the budgets of various levels, the creation of additional jobs and, as a result, a decrease in unemployment, and a decrease in social tension in society.

The existence of a large number of species commercial activities in various sectors of the economy explains the need to develop various forms organization of business activities, the main characteristics of which will contribute to the effective functioning of an economic entity in its chosen business area.1. THEORETICAL PART

1.1. Organizational legal form of the enterprise. List of documents reflecting the industry and territorial characteristics of the company

List and standard documents of the enterprise

To open a new enterprise, the following documents are required:

Decision (minutes No. 1) on the establishment of the Society

· Charter of the Society;

· Memorandum of association;

· Certificate from the bank on opening a current account;

lease agreement with the owner or letter of guarantee(legal address).

· Order on the appointment of the chief accountant;

· Registration certificate;

・Certificate of registration tax authority;

· Notifications to the insured from the Fund social insurance,

Notifications to the insured from the Pension Fund,

· Notifications to the insured from the Compulsory Medical Insurance Fund;

· Seal;

· Letter of information about registration in USREO (Goskomstat codes);

Extract from the Unified state register legal entities.

The term charter of an enterprise is understood as a document containing a set of rules governing the activities of a particular enterprise, in addition to general order organization and functioning of the enterprise, established by law.

The charter is drawn up and adopted by the founder of the enterprise and registered by local authorities. The charter must contain data on the type of enterprise, its name, location, subject and purpose of activity, management and control bodies and their competence, on the procedure for the formation of the enterprise's property, its redemption, distribution of profits (income), conditions for reorganization and termination of activities.

When creating a private enterprise, it is recommended to provide for the boundaries of property liability in the charter, separating the personal property of the entrepreneur from the property of the enterprise. Issues related to the ownership of the enterprise and the distribution of income should be carefully considered when preparing the charter of any enterprise in order to eliminate, if possible, the causes for the emergence of conflict situations.

The development of an enterprise charter is the first stage of any entrepreneurial activity, and by no means the most difficult, but it allows a novice entrepreneur to get a first idea of ​​\u200b\u200beveryday entrepreneurial activity and pass the first test of his abilities.

Model charter of a company with limited liability contains the following sections:

Article 1 - Firm name of the company and its name.

Article 2. - Goals and objectives of the enterprise.

Article 3 - General provisions

Article 4 - Representative offices, branches and subsidiaries.

Article 5. Authorized capital of an enterprise

Article 6

Article 7

Article 8. Founders.

Article 9

Article 10. Rights of founders

Article 11. Obligations of founders

Article 12. Responsibility of founders.

Article 13 Transfer of a share in the authorized capital.

Article 14

Article 15 Governing bodies.

Article 16

Article 17. Chairman of the Board of Founders.

Article 18. Procedure for holding a meeting of the Board of Founders.

Article 19

Article 20 executive agency enterprises - manager.

Article 21

Article 22 Manager

Article 23

Article 24. Employees of the enterprise.

Article 25 trade secret LLC enterprise "ELECTROSHOK".

Article 26

Article 27. Liquidation of an enterprise.

Article 28. Final provisions.

Limited Liability Company (LLC) -- is a company founded by one or more persons, the authorized capital of which is divided into shares, the size of which is determined founding documents. Members of the company are liable for its obligations within the limits of their contributions. Participants who have not made a contribution in full are jointly and severally liable for the obligations of the company also within the value of the unpaid part of the contribution of each of the participants. Authorized capital limited liability company should not be less than the statutory amount.

1.2 Market assessment

Salon for the repair of household electrical equipment Electroshock LLC provides a range of services related to the repair, adjustment and maintenance of household electrical equipment.

Salon "Electroshock" rents a room in the building shopping center"Alisa", which is located in the city center at the intersection of transport routes for potential customers from work to home. The building of the Alisa Center is located in one of the main shopping areas of the city of Vyborg. Near the center there is a stop of bus routes connecting the southern region and the old city.

In Vyborg, in addition to the Electroshock salon, two more repair shops operate. Therefore, the interchangeability and complementarity of services is quite large. Table 1 shows the main advantages and disadvantages identified in the work of each salon.

Table 1

Competitors

Indicators	OOO "Electroshock"	LLC "Topor"	LLC "Electrosila"
	Not high		Not high
Location		Not comfortable
Services and amenities	High level	Low level	Middle level
Customer service
Range
Service Guarantee

Summing up, we can say that each salon has its own advantages and disadvantages for each of the indicators presented. The advantages of the salon "Electroshock" are convenient for customers mode of operation, convenient location and a wide range of services.

1.3 Regulation on wages

For the efficient operation of the enterprise, it is necessary to hire employees of appropriate qualifications and in a quantity sufficient to fulfill the intended production program. Personnel planning is carried out based on the enterprise management structure. Salon "Electroshock" is a small business, so it is best to use a linear management structure.

The administrator is the main employee of the salon. It is with him that customers interact directly. The administrator's work schedule is 2 days through 2, so the salon needs 2 administrators. The schedule of the cleaning lady is 5 working days and 2 days off, so only 1 person is required for this position. The work of an accountant is carried out according to a rolling schedule. Moreover, the employer is obliged to ensure that the employee works the total number of working hours.

General provisions

1.1. This Regulation is introduced in order to increase the material interest of employees in improving production and economic results activities of Byte LLC and its subdivisions. It is aimed at ensuring fair remuneration of employees in the Company in accordance with its quantity and quality and the results and provisions enshrined in Labor Code Russian Federation, other regulatory legal acts, industry tariff agreement and collective agreement Society.

1.2. The Regulation is intended to contribute to the solution of the following tasks that are the subject of the Company's corporate social policy:

Creation of prerequisites for the maximum disclosure of the labor potential of employees;

Eliminate wage disparities certain categories workers;

Elimination and prevention of cases of equalization in wages;

Consolidation of personnel in the Company, increasing their business qualities, reducing staff turnover;

Compliance with the interests of employees and the employer in terms of increasing labor productivity and its payment.

2. Tariff conditions for remuneration

2.1. Tariff conditions of remuneration include:

Tariff regulation of labor;

Tariff rates for remuneration of workers;

Scheme official salaries for the remuneration of managers, specialists and employees.

For the implementation of the work process, a schedule and hourly wages are established:

For the sale of goods, a sales assistant-cashier 2 people is required;

For the implementation of repair, diagnostic and service work, a technician of 1 person is required;

For software programmer 1 person;

For the transportation of goods, the driver is 1 person;

To clean the premises cleaner 1 person at 0.5 rate;

To organize the process and maintain documentation, the administrator is 1 person.

The wages of all employees of the enterprise by all types of payment are payroll. This includes the basic and additional salary, incentive and compensation payments:

· The basic salary is all types of wages for hours worked.

Additional - this is the payment for unworked time or performance additional work. This includes the payment for the main additional leave, surcharges for night or overtime work, for combining professions, training students. To do this, the level of additional wages is calculated as a percentage of the level of the main one.

· Incentive payments - bonuses for production results and based on the results of work for the year, for length of service.

· Payments of a compensatory nature - for the care of a child under three years old, regional coefficients, overalls and uniforms, surcharges for itinerant character works.

table 2

Salon schedule for the repair of electrical equipment.

1.4 Job description

A job description is a document that regulates the production powers and duties of an employee.

Job descriptions are developed by the head of the department for his immediate subordinates. Job descriptions for positions directly subordinate to him are approved by the head of the organization. For other positions, the instructions are approved by the respective deputies for the function. First instance job description for each employee is stored in the personnel department, the second - with the head of the unit, the third - with the employee.

Job descriptions are developed in accordance with the regulations on the unit. A set of job descriptions covers all functions of the unit and evenly distributes the workload among employees, taking into account their level of qualification. Each job description contains an unambiguous definition of what this work different from all other works. Responsibility for the completeness of providing the organization with job descriptions lies with the head of the personnel department.

There is no standard regulating the content and procedure for developing job descriptions, in connection with which each organization has the opportunity to independently form a description of a particular position. The job description contains information that is necessary in the process of personnel management.

The job description is a guide to action for the employee himself: it gives knowledge of what actions are expected of him and by what criteria the results of work will be evaluated, it provides guidelines for improving the skill level of the employee in this position. Participation in the discussion of the job description enables the employee to influence the conditions, organization, criteria for evaluating his work.

Job description - the basis for evaluating the results labor activity employee, making a decision on his further internal movement and retraining (promotion, transfer, dismissal, enrollment in the reserve leadership, referral to additional training, etc.).

The job description contains information for conducting a reasonable selection of employees when hiring, assessing the level of compliance of candidates for vacant positions.

Job descriptions are used in the ranking of jobs / positions and the subsequent development of intra-company remuneration systems.

2 PRACTICAL PART

Task 1.1 Basic production assets

Task: Determine by years the amount of depreciation included in the rent:

Decision:

Table 1.

Amount of depreciation charges by years (Machine 1 and 2)

Table 2.

Amount of depreciation charges by years (Machine 3)

Task 2.1 Working capital

Task: Determine the savings from the acceleration of turnover with the previous year using the following data:

Decision:

Kob - the turnover ratio of funds (rate of turnover), the number of turnovers made by working capital for the reporting period;

Kob1 - the turnover ratio of the funds of the previous year;

Kob2 - turnover ratio of funds of the reporting year;

C - the amount of working capital released due to the acceleration of turnover.

Kob1=8000/1200=6.67; Cob2=10800/1400=7.71.

Since the turnover ratio of the funds of the previous year is less than the reporting year, there was an acceleration of turnover. The economic effect of accelerated turnover is that the organization can produce more products with the same amount of working capital, or produce the same volume of products with a smaller amount of working capital. The amount of working capital released due to the acceleration of turnover will be:

7.71 * 1200 = 9252 thousand rubles

9252 - 800 = 1250 thousand rubles

Answer: Savings from the acceleration of turnover will amount to 1252 thousand rubles.

Task 3.1 Personnel of the enterprise, labor productivity

Task: The seasonal enterprise began to work since May, 17th. The number of employees on the list was (persons): May 17 - 300; May 18 - 330; May 19 - 350; May 20 - 360; from May 21 to May 31 - 380; from June 1 to December 31 - 400. Determine the average number of employees in May, II, III, IV quarters, for the year.

Decision:

Average number of employees:

May - (300 + 330 + 350 + 360 + 380*11) / 31= 178 people

June - December - 400 people

II Quarter - (178 + 400) / 3 = 193 people.

III quarter - 400 people.

IV quarter - 400 people.

Year - (0+193+400+400) / 4 = 248 people

Answer: Average headcount employees in May 178 people, II quarter 193 people, III quarter 400 people, IV quarter 400 people, for the year 248 people.

Task 4.1 Investment activity of the enterprise

Task: Determine the technological structure of capital investments; the main direction of changes in this structure; growth of the active part of capital investments (in %):

Decision:

Table 3

Technological structure of capital investments.

Indicators	previous year	Reporting year	Change %
Investments in fixed capital -- total
Construction and installation works, thousand rubles
Equipment, inventory, tools, thousand rubles
Design and survey work, thousand rubles
Other, thousand rubles

Based on the analysis of tabular data, the following conclusions can be drawn:

1. The technological structure of investments improved, as the share of investments directed to the purchase of equipment increased from 10 to 44.3% over the analyzed period due to a decrease in the share of investments directed to construction and installation works (CEW) (from 83.3 to 55% ). Design and survey work and other capital works and costs had a slight decrease (from 3.3% to 0.2% and 0.5%, respectively).

2. Changes technological structure investments in fixed assets are largely associated with a decrease in investments in fixed assets, due to which the share of investments directed to the purchase of equipment increased. Also, the share of these investments increased due to the transfer of funds to them from investments directed to construction and installation works (CW).

3. The growth of the active part of capital investments amounted to 10% to 44.3%, i.е. by 34.3%.

Task 5.1 Compensation of employees

Task: Technological complexity of manufacturing a machine unit is 240 standard hours, including 85 standard hours for III category; for category IV - 140 standard hours, for category V - 15 standard hours. Define! The average tariff coefficient and the average tariff rate for this type of work, if the hourly tariff rate of the 1st category is 0.500 rubles, the 3rd category is 1.204; IV category - 1.352, V category - 1.537.

Decision:

K - discharge coefficient;

Кср - average tariff coefficient;

Рср - average tariff category;

Cav - average tariff rate;

N - standard hours for a certain category.

We calculate the coefficient of discharges:

Кср=(N3*K3+N4*K4+N5*K5)/N=(85*1.204+140*1.352+15*1.53)/240=1.31

Avg=(0.500+1.204+1.352+1.537)/4=1.14

Answer: The average tariff coefficient is 1.14, and the average tariff rate is 1.31 rubles.

Task 6.1 Production cost

Task: The actual cost in the reporting year is 750 thousand rubles, including the payroll fund - 150 thousand rubles; the number of industrial and production personnel in the reporting year - 150 people; wage fund in the planned year - 200 thousand rubles; the number of industrial and production personnel in the planned year - 170 people; growth of labor productivity in the planned year compared to the reporting year - 20%. Determine the relative change in the cost of production due to the gap in the growth rate of labor productivity and average wages.

To determine the relative change in the cost of production due to the gap in the growth rates of labor productivity and average wages, we use the formula:

E \u003d FZP * Ksootn

where E is the cost reduction due to the excess of the growth rate of labor productivity in comparison with the growth rate of the average wage, thousand rubles; FZP - wage fund in the cost of production, rub.; Ksootn is the ratio of the growth rates of labor productivity and average wages. This coefficient is determined by the formula:

Ksootn \u003d (TRZPsred-TRPT) / TRPT

where TRPT is the growth rate of labor productivity in the reporting (planning) period as a percentage;

TRZP Wednesday - the growth rate of average wages (planned, reported) as a percentage, which is calculated by the formula:

TRZPsred \u003d ZPsro / ZPsrb * 100

where Zpsro is the average salary of employees in the reporting (planned) period, rubles,

ЗПсрб - the average salary of employees in the base period, rub.

TRZPsred \u003d ZPsro / ZPsrb * 100 \u003d (200/170) / (150/150) * 100 \u003d 117.6%

Ksootn \u003d (TRZPsred-TRPT) / TRPT \u003d (117.6-120) / 120 \u003d -0.02

E \u003d 200 * (-0.02) \u003d - 4 thousand rubles

Answer: The relative change in the cost of production due to the gap in the growth rate of labor productivity and the average wage will be 4 thousand rubles, due to which the relative cost will be 746 thousand rubles.

Task 7.1 Profit and profitability

Task: Proceeds from the sale of products - 500 thousand rubles; production costs - 390 thousand rubles; profit from the sale of material assets - 14 thousand rubles; profit from non-operating operations - 12 thousand rubles. Determine the balance sheet profit; the level of profitability of sold products.

Decision:

The balance sheet profit will be: 500 + 14 + 12 - 390 = 136 thousand rubles.

ROM - return on sales

The revenue will be: 500 + 14 + 12 = 526 thousand rubles.

Profit from the sale of products: 136-12 = 124 thousand rubles.

ROM = (124/390) * 100% = 31.7%

Answer: The balance sheet profit is 136 thousand rubles, the level of profitability of products sold was 31.7%.

Bibliography

1. Aleinikov, A. N. Entrepreneurial activity: studies.-pract. allowance / A. N. Aleinikov. - M.: New knowledge, 2003.

2. Vapigursky, D. N. Entrepreneurship: development, state regulation: textbook. allowance / D. N. Vapigursky. - M. : Dashkov i K, 2002.

3. Vashchekin, N. P. Security of entrepreneurial activity: textbook. allowance / N. P. Vashchekin. - M. : Economics, 2002.

4. Fedtsov, VG Entrepreneurship: service sector: textbook. allowance / V. G. Fedtsov. - M. : Dashkov i K, 2002.

5. Cheredanova, L. N. Fundamentals of economics and entrepreneurship: textbook / L. N. Cheredanova. - M.: Academy, 2003.

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