Gross production - an indicator characterizing the volume of products produced in the sphere of material production; For some enterprises, the gross output also includes the increase in work in progress balances.

The gross grain harvest (in weight after processing) amounted to 94.2 million tons in 2011, but in 2010 it was only 61.0 million tons, due to unfavorable conditions, namely a dry summer. IN Perm region The gross harvest amounted to 444.2 thousand tons in 2011, and in 2010 it was 330.8 thousand tons, in 2009 it was 450.7 thousand tons. Again we see that 2010 was a lean year. If we look at the gross harvest by crop in the Perm region, we get the following figures:

2009 2010 2011

Wheat 200.3 138.0 182.2

Oats 106.1 75.3 107.0

Rye 26.3 29.3 28.0

Barley 100.1 75.6 108.5

Table 1

Gross grain production and the structure of its distribution

Analyzing Table 1 we can say that. Of the four crops, the most gross yield was obtained from wheat, and less from winter rye.

2. Harvest duration

According to recommendations, in the Perm region the duration of grain harvesting should be 15 days (300 hours). Dividing the total gross harvest by 15 days, determine the average daily grain threshing and the duration of harvesting of each crop. Knowing the threshing sequence, we build a schedule for the arrival of grain for processing (Fig. 1).

1966 Wheat

2.08 7.08 11.08 15.08 days

Fig. 1 Schedule of receipt of threshed grain at the grain farm

As can be seen from the graph, it will take more days to harvest wheat due to its large gross harvest.

3. Features of post-harvest grain processing in the enterprise

Post-harvest grain processing is one of the most labor-intensive processes in grain production. For its rational organization, it is necessary to select effective technology and technical means, determine the optimal size and territorial location of grain processing complexes, and organize their work in the harvest conveyor system.

Freshly harvested grain mass is called a grain heap, as it is very diverse in its composition. This mass has high contamination, humidity, various microflora, is physiologically very active and cannot be stored.

A freshly harvested grain heap contains not only grains of the main crop, but also a certain amount of weed and grain impurities that deteriorate the quality of the grain and negatively affect its safety. According to the standard Grain impurities include broken, puny, crushed, sprouted, damaged, unripe grains and grains eaten by pests.

TO Weed impurities include mineral impurities (sand, lumps of earth, pebbles, slag, etc.) and organic impurities (particles of stems, leaves, awns, stems of ears, chaff), remains of pests, seeds of wild plants (weeds).

Specially highlighted Harmful an impurity that poses a danger to human and animal health (ergot sclerotia, seeds of bitterling, chaff and other poisonous plants), as well as fusarium and spoiled grains from brown to black.

Fig. 2 Approximate diagram of the technological process of processing grain and seeds of various crops

table 2

Machines and units for post-harvest processing of seed grain

From this table it can be seen that the enterprise is provided with all machines for each stage of post-harvest grain processing. Moreover, all machines have high productivity. At the pre-cleaning stage, OBC-25 is used. Temporary storage: BV-40-A, drying: M-819. Primary cleaning: ZAV-10, secondary cleaning: MVO-10, triering: BTU-12, pneumatic sorting: PS-15.

Gross output is the cost of the overall result of the enterprise’s production activities for a certain period of time. Gross output differs from marketable output by the amount of change in work in progress balances at the beginning and end of the planning period.

Changes in work in progress balances are taken into account only at enterprises with a long (at least two months) production cycle and at enterprises where work in progress is large in volume and can change sharply over time. In mechanical engineering, changes in the remains of tools and devices are also taken into account.

Gross output (GP) is calculated using the factory method in two ways.

Firstly, how is the difference between gross and intra-factory turnover:

VP = V O -V N,

where В о – gross turnover; Vn – intra-factory turnover.

Gross turnover – this is the cost of the entire volume of products produced over a certain period by all workshops of the enterprise, regardless of whether these products were used within the enterprise for further processing or were sold externally.

Intra-factory turnover – This is the cost of products produced by some and consumed by other workshops during the same period of time.

Secondly, gross output is determined) as the sum of marketable output (TP) and the difference in the balances of work in progress (tools, fixtures) at the beginning and end of the planning period:

VP = TP + (N n - N k),

where N n and N k is the value of work in progress balances at the beginning and end of a given period.

Unfinished production – unfinished products: blanks, parts, semi-finished products located at workplaces, control, transportation, in workshop storerooms in the form of stocks, as well as products not accepted by the quality control department and not delivered to the warehouse of finished products.

Work in progress is accounted for at cost. To convert work in progress balances into wholesale prices, two methods are used: I) according to the degree of readiness of work in progress based on the ratio of the labor intensity of work already completed and the labor intensity of the finished product; 2) according to coefficients characterizing the ratio of the cost of finished products in wholesale prices and the actual cost of the same products.

The expected balances of work in progress at the beginning of the planning year in the shops are determined from reporting data based on inventory.

At the end of the planning year, the standard for the balance of work in progress (N k) is calculated using the formula

N k = N day ´ C ´ T c ´ K r ,

Where N day – daily production output in physical terms;

T c – duration production cycle, days;

C – production cost, rub.;

Кг – readiness factor of work in progress.

The readiness ratio of work in progress is determined according to the methodology outlined above - by labor intensity or cost.

Gross output is calculated in current comparable prices, i.e. enterprise prices that are unchanged on a certain date. Using this indicator, the dynamics of total production volume, the dynamics of capital productivity and other indicators of production efficiency are determined.

Products sold characterizes the cost of the volume of products supplied to the market in a given period and subject to payment by consumers.

The cost of products sold is defined as the cost of finished products intended for delivery and payable in the planning period, semi-finished products of own production and industrial work intended for external sales (including major “repairs of one’s own equipment and vehicles, carried out by industrial production personnel), as well as the cost of selling products and performing work for its capital construction and other non-industrial enterprises on the balance sheet of the enterprise.

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of foreign currency assets, securities are not included in the proceeds from the sale of products, but are considered as income or losses and are taken into account when determining the total (balance sheet) profit.

The volume of products sold is calculated based on current prices without value added tax, excise taxes, trade and sales discounts (for exported products - without export tariffs). Products sold for industrial works and services, semi-finished products of own production are determined on the basis of factory contract prices and tariffs.

The volume of products sold (RP) according to the plan is determined by the formula

RP = O n + TP – O k,

where TP is the volume of marketable products according to the plan;

O N and O K – balances of unsold products at the beginning and end of the planning period.

The balance of unsold products at the beginning of the year includes:

Finished products in the warehouse, including shipped goods, the documents for which have not been transferred to the bank;

Shipped goods for which payment is not due;

Shipped goods not paid for on time by the buyer;

Goods are in safe custody of the buyer.

At the end of the year, the balances of unsold products are taken into account only according to finished products in the warehouse and shipped goods for which the payment deadline has not arrived.

All components of sold products are calculated in selling prices: balances at the beginning of the year - in current prices of the period preceding the planned one; marketable products and balances of unsold products at the end of the period - in prices of the planned year.

In accounting it is highlighted products shipped and delivered locally by the customer and products sold, in this case, the moment of implementation is considered to be receipt Money to the supplier's bank account. An enterprise can choose one of the accounting policy options: determine profit either by the difference between the cost and the cost of shipped products (i.e., until the customer actually pays for them), or only after the customer pays for physically shipped products. The company does not have the right to change its accounting policy during the year.

Based on the volume of products sold, its total cost and profit from sales are calculated.

A number of enterprises plan and evaluate activities based on net production, which is determined by subtracting material costs and the amount of depreciation of fixed assets from marketable products, which in market conditions corresponds to the concept of “gross income.”

You will need

• Accounting data for the period under review (Balance Sheet, Profit and Loss Statement).

Instructions

Determine the cost of products produced by all departments of the enterprise for the analyzed period (gross product turnover). For calculations, use the accounting data. Find the cost of manufactured and sold products for the period on line 020 “Product cost” of the Profit and Loss Statement.

Find, according to the financial statements, the value of work in progress balances at the beginning and end of the analyzed period. In the Balance Sheet, these figures are entered in lines 130 “Construction in progress” and 213 “Costs in work in progress.” Determine on line 214 of the Balance Sheet “Finished products and goods for resale” the cost of balances of finished products at the beginning and end of the reporting period.

Calculate the gross turnover of products produced by all departments during the period (VO). To the sum of balances of finished goods and work in progress at the end of the period, add the cost of goods sold and subtract the sum of balances of finished goods and work in progress at the beginning of the period. The calculation algorithm follows from the formula for calculating the balance of active accounts at the end of the period: Balance at the beginning + Income for the period - Expense for the period = Balance at the end of the period.

Determine from data accounting the cost of products produced by divisions of the enterprise for their own needs (BC). Review receipt documents or reports of work completed from auxiliary sites for the reporting period. For its own needs, an enterprise, for example, can manufacture containers or carry out major and current repairs of buildings.

Calculate the cost of the enterprise's gross output for the period using the formula: VP = VO - VS, where VP is the estimated value of the gross output, VO is the gross turnover of all products of the enterprise for the reporting period, BC is the cost of products produced by the enterprise for its own needs. Calculate this figure for the same period last year. Swipe comparative analysis, draw conclusions about trends in enterprise production volumes.

To determine price gross products, it is necessary to apply the factory calculation method. It consists in taking into account only that part products, which participated in the production once. This allows you to avoid double counting, because the company produces intermediate products, which are then recycled.

Instructions

There are several calculated values ​​that determine the volume of production products at the enterprise. Most fully reflects this characteristic gross products. Mathematically, it can be found in the form of the difference between two values ​​of trade turnover: gross turnover and intra-factory (intermediate) consumption: VP = VO - VZP, where: VP - price gross products;VO – gross;IZP – intra-factory consumption.

Gross turnover represents the total price final products of all workshops of the enterprise. It does not matter whether these products were sent directly to or transferred to other workshops as an intermediate material or semi-finished product.

Intraplant turnover is the total price semi-finished products or materials produced at the enterprise itself and intended for processing in another workshop. For example, intermediate spare parts or mechanisms for assembly or other equipment.

In size gross products may include data on the following elements for the reporting period: Finished products; Semi-finished products and products manufactured for final consumption, such as spare parts intended for sale rather than for further assembly vehicle; Works on major renovation, since they are included in the concept of depreciation charges, and those, in turn, are material costs related to the main production; Remains of work in progress.

IN price gross products financial results for: Defective products, including those sold at reduced prices; Industrial waste; Current repair work, since these costs contribute to intra-factory turnover; Payment of non-production expenses: transport, household needs, etc.; Costs of materials for painting, tinting, nickel plating, etc. (while these works themselves are taken into account).

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note

IN Food Industry For calculations, as a rule, the gross turnover method is used to account for processed semi-finished products. For example, raw sugar can be duplicated in the cost of refined sugar.

Attraction investor It’s worth starting with monitoring the real estate market: a lot depends on how busy it is. Having found several companies that could potentially become your investors, invest in at least a little checking of each of them, since there is a risk of dishonesty on the part of investors. And the main means to attract a reliable investor should be a business plan for your construction.

Instructions

Spend a little marketing research real estate market. This can be done either independently, using open sources on the Internet (real estate analytical sites, etc.), or by hiring someone who understands this. This will give you a picture of how attractive the property is to investors in this moment who could invest in your construction projects.

Visit investment company websites. Sometimes you can find out quite a lot about their activities and their condition from the site. Make a list of companies that would suit you as investors. Check them - at least with the help open sources. Order an extract from the Unified State Register legal entities, since you can glean quite a lot of information about the company from it. Select the most reliable potential investors. At first it seems that it doesn’t matter what the company is as long as it provides funds, but this is not so. An unreliable investor may suddenly lose interest in your project, which can lead to your loss.

The main tool for attracting investor attention to your construction is construction plan. In it you should describe the concept of the construction project, the market situation with such projects, necessary work, the necessary funds, the payback of the project. The latter is most important because the investor is investing in order to get the maximum return. Accordingly, his interest in your project depends on whether this project will bring him the expected result.

Much depends not only on the business plan, but also on you. An investor is unlikely to seek to manage your project; all he needs is . Therefore, he must be confident that all those brilliant numbers indicated in your plan will be achieved. Therefore, you must come across not only as someone who has a good understanding of the real estate market, but also as a capable manager.

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note

Finding and selecting an investor for a venture enterprise at the earliest stage of its development is one of the most difficult and responsible tasks. Not all money is the same. “You can divorce your wife, but never divorce an investor!” - say venture capitalists. Keep this in mind and choose your investor carefully.

Helpful advice

On the other hand, there is a bias towards investors. By means mass media the image of an investor has been created as a person who speculates on the stock exchange, buys everything “on the vine”, and is something between a fraudster and a gambler. So, you have a business idea that needs an investor to implement. How to find and interest an investor?

Sources:

• investors in construction in 2019

How to find gross output in the balance sheet industrial enterprise when preparing financial statements? This question is asked by many modern accountants, who must know what gross output includes and how all the necessary indicators are calculated.

Instructions

After this, accurately summarize all the results you received, and subsequently select all the displayed data into the enterprises in which the gross from is indicated. When you already have a specific total amount, simply add to it the annual increase in the value of all inventories. Secondly, pay attention to services in each industry if you work in a multi-industry business. To find gross output and to find it correctly, it is necessary to use accurate prices.

Remember that in industries such as forestry, agriculture, manufacturing and mining, calculating the value of gross output is much more difficult. This fact occurs due to the fact that the reporting documentation does not contain comprehensive information. If your enterprise does not belong to these industries, then gross output is relatively easy to calculate. After making the initial calculations, perform the following action - quickly fill in all information gaps regarding data on the full sales amounts of finished products produced by your enterprise.

In your calculations, be sure to take into account the cost of inventory stored in various production warehouses, and then make any necessary adjustments. Be sure, after calculating all totals, to bring them into line with accepted industry classifications using the latest calculation concepts. As a result, you should get the cost of manufactured products taking into account the manufacturer's price.

Unsold goods stored in warehouses of your enterprise, at the time of reporting, evaluate using the same methods as sold products. At the same time, the increase in work in progress and inventories in warehouses can be assessed both at book value and taking into account, without taking into account the estimated profit. The obtained data can subsequently be used for both financial reporting and statistical accounting.

The correct calculation of the volume of production ensures rational planning of the work of any production, as well as sales and supply services. In addition, this procedure helps to objectively assess the capacity of an enterprise/organization in physical terms and in monetary terms.

You will need

• - financial statements.

Instructions

Calculate the monetary value of two amounts - finished products at the beginning of the reporting period and at the time of its end. To carry out this operation, borrow indicators from statistical accounting reports, which are compiled by an organization or enterprise for the statistics committee of the region where it is located.

Find the volume of finished products in natural. It is not difficult to standardize such a calculation process. To do this, add up such quantities as finished products released, the number of their outgoing balances, the number of finished products sold and the number of finished products left at the beginning of the reporting period.

Since the above calculation is relative, to obtain a more accurate and correct value, add to the revenue from the sale of manufactured products the difference calculated above by the total amount of production for the reporting period and the balance of manufactured products.

note

The rationality of drawing up a plan for its sales through the existing distribution network, as well as the correctness of expanding this network, depends on the correctness of calculating the volume of finished products in monetary terms.

Helpful advice

The dynamics of changes in the volume of production are monitored according to the growth/decrease graph of the revenue of an enterprise or organization during the reporting period. This schedule is built on the basis of the data specified in Form No. 2 of the financial statements. Information is taken for two reporting years or a longer period.

Sources:

• Analysis of production volume and product sales
• determine production volume

Determine volume gross products in most cases, it is possible using the factory method, which eliminates the repeated counting of intermediate products. This calculated statistical indicator characterizes the growth rate of production and labor productivity.

Instructions

Gross output enterprise is the total monetary value of units of goods for the reporting period of time. This does not take into account the cost of finished products and semi-finished products involved in its production, i.e. sold for domestic consumption. This calculation strategy allows you to avoid repeated calculations, since the costs of raw materials participate in the formation of the total value. However, at some enterprises in the light and food industries, double counting is allowed.

This calculation method is called factory calculation. From it you can determine the volume gross products, which in general is equal to the commodity products minus the residual value of work in progress, as well as the cost of residual equipment, tools and special-purpose devices: V = TP + (HP2 - HP1) + (I2 - I1).

TP marketable products represent the total cost of a batch of goods or services produced for sale outside the enterprise. This value is expressed in the prices at which the goods are sold to the consumer, depending on the volume of purchase: wholesale or retail.

Work in progress indicators NP2 and NP1 are calculated, respectively, at the end and beginning of the reporting period. The difference between them shows the cost of semi-finished products and materials already included in commercial products, as well as intermediate products of the unfinished production cycle. The second applies to enterprises producing metal structures, for example, machine-building plants.

The residual value of instruments I2 and I1 is determined at the end and beginning of the period. The list of equipment and special devices used is approved for each individual enterprise and certified by the managing ministry or department.

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Tip 7: How to determine the volume of gross, marketable and sold products

Analysis of results financial activities enterprise covers several areas, in particular, volume calculation products. Depending on the calculation methods, products can be marketed, gross, sold or net.

Instructions

The profit of the enterprise is based on the results of the finished products, based on the volume of its sales. It is important for any manufacturer that this indicator has a positive sign and corresponds to forecasts. Therefore, every the financial analysis, within which, in particular, it is necessary to determine the volume gross, commodity and sold products.

All three quantitative indicators represent volumes products, calculated according to different methods. Gross volume products, produced at the enterprise using its own or purchased materials, minus intermediate products and semi-finished products involved in production. This means that gross output includes only final goods. This method avoids double counting and is called factory method.

To calculate the cost of gross output, you can use two methods: either multiply the data on the quantity of products produced by the corresponding prices, and then sum up the resulting results, or select data on gross sales proceeds from the balance sheets of enterprises and add the increase in the value of inventories for the year.

When using the first method, the main attention should be paid to the fullest possible coverage of the goods and services produced in each industry and the correct application of prices. Statistical materials on production in agriculture, forestry, mining and manufacturing industries do not always contain comprehensive data, which makes it necessary to obtain additional information. They usually do not include information on the products of small businesses, minor industries or other items, for example there is no information on home gardening, small crops and pets in agriculture, about crafts and home-processing in industry, about ore minerals, the extraction of which is insignificant. Construction statistics for the most part cover only all types of public construction and housing construction in large cities.

When using the second method, data on the cost of gross output are mostly known and the work of calculating it is simplified. But even in this case, it is still necessary to fill in the gaps in the data on the amount of sales and the cost of inventory and make an adjustment to them to bring them into line with the concepts and classifications of industries accepted by the researcher.

The cost of manufactured products is shown in producer prices, i.e. in those prices at which farmers, owners of forests, mines and manufacturing enterprises sell their products. Goods produced but not sold are usually valued at the same prices. Increases in inventories and work in progress, however, are measured either at cost of production and thus do not include profits, or at book value, which reflects the revaluation of inventories in accordance with price changes that occurred during the year. Revaluation of reserves gives rise to special statistical difficulties and is not always taken into account in calculations to a sufficient extent.

Due to the many different statistical uncertainties, it is often necessary to resort to a large number rough estimates and simplified or indirect calculations.

1) Determine the value of the gross output of the agricultural organization in comparable and current prices (Tables 1, 2).

Table 1 – Calculation of the cost of gross output in comparable prices

Table 2 – Calculation of the cost of gross output in current prices

To calculate Table 1 in the EXCEL file, it is necessary to make appropriate references to the original data on the quantity of products produced by the organization (see “Selected indicators of financial reporting data”). To calculate the value of gross output, you should multiply the data on the quantity of products produced by comparable prices, and then sum up the resulting results.

To calculate Table 2 in the EXCEL file, it is necessary to make appropriate references to the original data on the quantity of products produced by the organization (see “Selected indicators of financial reporting data”). To calculate the cost of gross output, you should multiply the data on the quantity of products produced by current prices, and then sum up the resulting results. Current prices are determined by dividing the proceeds from product sales by the quantity of products sold (see “Initial data on product sales”).

When calculating, you should pay Special attention to calculate the average selling price for non-commodity products (feed crops). Price calculation is based on proportion. For example:

X=550*0.18=99 (rub.)

2) Determine the value of gross non-agricultural output commercial organizations according to the following method:

Determine the cost of products produced by all departments of the enterprise for the analyzed period (gross product turnover). For calculations, use the accounting data. Find the cost of manufactured and sold products for the period on line 2120 “Product cost” of the Financial Results Report.

Find according to the financial statements (form. 5 Explanations to balance sheet and profit and loss statement) the value of work in progress balances at the beginning and end of the analyzed period. In f. 5, these figures are entered in lines 5240 “Construction in progress” and 5403 “Costs in work in progress”. Determine line 5404 f. 5 “Finished products and goods for resale” the cost of finished product balances at the beginning and end of the reporting period.

Calculate the gross turnover of products produced by all departments during the period (VO). To the sum of balances of finished goods and work in progress at the end of the period, add the cost of goods sold and subtract the sum of balances of finished goods and work in progress at the beginning of the period. The calculation algorithm follows from the formula for calculating the balance of active accounts at the end of the period: Balance at the beginning + Income for the period - Expense for the period = Balance at the end of the period.

- If data is available Determine, based on accounting data, the cost of products produced by divisions of the enterprise for their own needs (BC). Review receipt documents or acts of work performed from auxiliary sites for the reporting period. For its own needs, an enterprise, for example, can produce containers or carry out major and current repairs of buildings.

Calculate the cost of the enterprise's gross output for the period using the formula: VP = VO - VS, where VP is the estimated value of the gross output, VO is the gross turnover of all products of the enterprise for the reporting period, BC is the cost of products produced by the enterprise for its own needs. Calculate this figure for the same period last year. Conduct a comparative analysis, draw conclusions about trends in the enterprise’s production volumes.

ATTENTION! All calculations must be made in MS Excel.

Any commercial structure is engaged in making a profit. In any case, such wording is very often found in the statutory documents of legal entities. Profit is calculated as the difference between income received and costs. The economic analysis system contains different indicators, on the basis of which the current activities of the company are monitored. They are natural and calculated. These indicators include gross output, labor productivity, and many others.

Companies that produce goods need to maintain constant On the one hand, they need to have information about the quality of goods that competitors produce. About what requirements and wishes are expressed by consumers. On the other hand, it is necessary to be aware of the technical policies pursued by suppliers of raw materials, materials and components. Replacing any component in a complex technical product can affect its performance and cost. And such an indicator as gross output is always the subject of consideration by managers and technical specialists.

Focusing on the company's management, it develops for a certain period. Once upon a time, under the conditions of planned economic management, such programs were drawn up for five years. At the same time, the five-year plan was expanded into annual tasks. Today there is no common approach, and each enterprise organizes its activities in its own way. It often happens that it is necessary to “throw out a test batch of products onto the market.” These could be TVs or washing machines, or cars. All costs associated with the production of this batch are accounted for separately. And such an indicator as gross output, among other things.

Involved in the production of technically complex products a large number of various services and specialists. From design to packaging of the finished product. In order for a washing machine to make life easier for many hundreds of thousands of people, designers and logisticians show their intellectual abilities and capabilities modern technologies. Materials and components are delivered to assembly lines from different parts of the world. And all this multitude is subject to strict accounting. After all, gross output is the sum of all finished products that are transferred to the warehouse, and those that are still in the production process. It should be clarified that the account is maintained in monetary terms.

Experienced economists and managers are usually interested in two or three indicators when making assessments. After all, gross output, the formula of which is very simple, can general outline characterize the profitability of the company. It also shows the quality of management. At high quality management and an appropriate level of technological culture, gross output should be equal to marketable output. In other words, if materials and components were procured for the production of, say, two hundred washing machines, then after their final assembly there should not be a single unused part left in the warehouse.

Of course, in real conditions only leading companies in their production sector achieve such results. As practice shows, when assembling washing machines, logistics specialists make an excess supply of particularly complex components. For example, to produce ten cars they order eleven electric motors. Such a reserve of 10% of the required volume is considered quite normal. However, it is reflected in the reporting documents as a freeze working capital. There are no more plans to produce washing machines of this type, and the extra motor will have to be written off as losses.