What is included in pure products. Clean products of agricultural and processing enterprises

1. Volume of commercial products
2. Volume of commercial products for three groups of products
3. Commodity products in the base and planning year
4. Commercial products and outsourced work
5. Determine commodity, gross output and material costs
6. Determine the volume of gross and commercial output

Task 1. Volume of marketable products

Determine the volume of commercial output of the enterprise for the year if it is known that the enterprise produces two types of products A and B.

This year the company produced products A - 300 pieces. and products B - 150 pcs. The price of product A is 2000 UAH, the price of product B is 1800 UAH.

Solution

Let's find the volume of production of goods A and B using the formula:

V is the volume of production.

P – product price.

Q – number of units of production.

VA=300*2000=600,000 UAH.

VB=150*1800=270,000 UAH.

To find the volume of production of commercial products, you need to add the volume of production of goods A and B

Vtotal=600,000+270,000=870,000 UAH.

Answer: the volume of commercial output is 870,000 UAH.

Task 2. Volume of marketable products for three groups of products

Determine the volume of marketable products using the following data:

Solution

Let's find the volume of commercial products using the formula:

Vtotal=VA+VB+VB

P – product price

Q – number of pieces

V – production volume

Vtotal= 150*5000+200*7000+100*8000=750,000+1,400,000+800,000=2,950,000 UAH.

Answer: the volume of commercial output is UAH 2,950,000.

Task 3. Marketable products in the base and planning year

Determine the volume of marketable products in the base and plan years using the following data:

Solution

Vtotal=VA+VB+VB

P – product price

Q – number of pieces

V – production volume

V b=200*6000+230*7000+380*9000=1,200,000+1,610,000+3,420,000=

6,230,000 UAH.

V pl=210*6000+230*7000+370*9000=1,260,000+1,610,000+3,330,000=

6,200,000 UAH.

Answer: commodity volume in the base year is equal to 6,230,000 UAH, commodity volume in the planning year is equal to 6,200,000 UAH.

Task 4. Commercial products and outsourced work

The company produces three types of products: A, B, C. Determine the volume of marketable products in the base and plan years, if the indicators of output volumes in physical terms and the price of each type of product are known.

Analyze the dynamics of the volume of commercial output by product and in the enterprise as a whole.

Initial data:

Solution

Let's find the volume of marketable products in the base and plan years using the formula:

Vtot b=VA+VB+VB

Vtotal area = VA + VB + VB + Cost of work on the side

P – product price

Q – number of pieces

V – production volume

V total b=250*3000+340*5800+190*4000=750,000+1,972,000+760,000=

3,482,000 UAH.

265*3000+360*5800+180*4000+7800=795 000+2 088 000+720 000+7800=

3,610,800 UAH.

∆v=3,610,800- 3,482,000=128,800 UAH.

Answer: the volume of commercial products in the base year is equal to 3,482,000 UAH, the volume of commercial products in the planning year is equal to 3,610,800 UAH. The volume of commercial products in the planning year increased by UAH 128,800.

Task 5. Determine marketable, gross output and material costs

The company produced main products worth 325.6 thousand UAH. The cost of industrial work carried out externally amounted to 41.15 thousand UAH. Semi-finished products own production manufactured for the amount of 23.7 thousand UAH, of which 80% was used in its production. The size of work in progress increased at the end of the year by UAH 5 thousand. Material costs account for 40% of the cost of marketable products. Determine commodity, gross output and material costs.

Solution.

We will find commercial products at the enterprise.

Commodity products are products manufactured for sale. Commodity products include main products, industrial work performed externally, the cost of semi-finished products self-made to the side.

Let's substitute the values ​​into the formula.

It should be noted that commercial products include the cost of semi-finished products of our own production, manufactured externally. Since in our task at the enterprise 80% of semi-finished products are used for its production, we need to find 20% of their cost.

Pf=23.7*0.2=4.74 thousand UAH.

TP= 325.6+41.15+23.7*0.2=325.6+41.15+4.74=371.49 thousand UAH.

Let's find the gross output of the enterprise. Gross output includes the value of marketable products and changes in the value of work in progress.

VP = TP + NZPk - NZPn

Let's substitute the values ​​into the formula.

VP=371.49+5=376.49 thousand UAH.

Let's find material costs. Material costs account for 40% of the cost of marketable products. Accordingly, material costs are equal:

MZ=371.49*0.4=148.596 thousand UAH.

Answer:

TP=371.49 thousand UAH.

VP=76.49 thousand UAH.

MZ=148.596 thousand UAH.

Task 6. Determine the volume of gross and marketable output

Based on the data given in the table below, determine the volume of gross and marketable products at wholesale prices.

Solution.

First, let's find the cost of the main products at the enterprise. To do this we use the formula:

OP=V*P

Let's substitute the values ​​into the formula.

OP=150*32000+180*21500+200*5100=4,800,000+3,870,000+1,020,000=9,690,000 UAH.

Please note that in the conditions we are given the wholesale price of the goods including VAT. Accordingly, we need to find the cost of the main products without VAT. In Ukraine, VAT is 20%.

Let's find the cost of the main products without VAT.

OP=9890*0.8=7912 thousand UAH.

Now let's find the cost of commercial products. Let's use the formula:

TP=Main products + industrial work, outsourced + cost of semi-finished products of own production, outsourced

Commercial products- products obtained as a result production activities enterprises being sold or ready to be sold externally. This indicator is calculated in industry, agriculture and in construction.

At an industrial enterprise, the composition of commercial products includes:

• price finished products produced in the reporting period by the main, subsidiary, secondary and auxiliary workshops, with the exception of products consumed by the enterprise for its production needs;
• the cost of semi-finished products sold externally;
• the cost of industrial work performed on external orders.

Products made from raw materials and materials of the customer are included and commercial products are not included at full cost, but minus the cost of raw materials and materials of the customer not paid by the manufacturer. Price installation work, produced by workers of the manufacturer at the customer’s enterprise, is included in commercial products only if the installation is a continuation of the technological process and the product is technical specifications must be handed over to the customer after installation and appropriate testing.

Commercial output can also be determined on the basis of gross output. In this case, it will be the sum of gross output minus the cost of remaining semi-finished products and work in progress, the cost of processed raw materials and customer materials not paid for by the manufacturer. The volume of marketable products as a whole for the production association is determined as the cost of products manufactured by all production units, which are intended for sale both outside the association and to independent enterprises included in the association, and the cost of products manufactured by independent enterprises subordinate to the association for sale. This does not include the cost of products intended for supply to the industrial production needs of other production units of the same association.

Commercial agricultural products are the part of gross output sold externally by each agricultural enterprise. Commodity products are determined both in natural and in value terms. In order to improve planning and enhance the impact of the economic mechanism on increasing production efficiency and quality of work in construction, an indicator of marketable construction products is being introduced. It represents the estimated cost of construction and installation work for enterprises, queues, start-up complexes, and facilities prepared for the production of products or provision of services delivered to the customer.

When determining marketable construction products, the full estimated cost of work on completed objects (stages and work packages) is taken into account in the actual volume completed. The indicator of marketable construction products is used to assess the results of production activities of construction and installation organizations and is linked to the final products of construction. The plans of construction ministries and organizations approve the general and implemented on our own volume of commercial construction products; This indicator is used to monitor the implementation of planned targets.

The result of labor often appears in material form - in the form of products. Products manufactured at the enterprise at different stages of the technological process are in the form of work in progress, semi-finished product or finished product (product).

The company's products are divided into several types (Fig. 8.1).

Finished products – these are products industrial enterprise, which are completed in production, comply with state standards or technical specifications, are accepted by the technical control department, are provided with documents certifying quality, and are intended for external sales.

Semi-finished products – these are semi-finished products technical processing which has been completed in one of the production facilities (shops) of the enterprise, but requires further development or processing in an adjacent production facility (another workshop) of the same enterprise, or which can be transferred for further processing to other enterprises.

Rice. 8.1. Classification of products by purpose and degree of readiness

Unfinished production – These are products that have not received a finished form within production, as well as products that have not been checked by quality control department and not delivered to the warehouse finished products.

Products of labor are divided into means of production (means of labor and objects of labor) and consumer goods (food and non-food products).

Planning and accounting for production of products is carried out in natural (physical) and cost (monetary) measures. Measurements of production volume in physical terms are physical units (t, pcs, m), conventional natural (thousands of conventional cans, conventional sheets of slate and pieces of brick) and double natural indicators (production of pipes - in t and m, fabrics - m and sq. .m).

The degree of satisfaction of market needs characterizes the volume of goods of a certain nomenclature and assortment.

Nomenclature – This is an enlarged list of names of products produced by the enterprise (works, services). For example, leather shoes.

Range– this is a list of product names by types, sizes, grades, brands in a certain quantitative ratio. For example, men's leather shoes, size 42.

The volume of production in value terms is determined by the following indicators:

1. Commercial products (TP)- this is the cost of products intended for sale. The volume of marketable products includes the cost of finished products intended for sale and capital construction; semi-finished products of their own production and products of auxiliary and subsidiary farms intended for sale to third parties; industrial work for third parties; repair work on orders from outside; spare parts for sale to third parties.

2. Gross output (GP)- this is the sum of the cost of all types of products produced by the enterprise and, in addition to the elements included in the commercial products, includes changes in work in progress balances during the billing period, the cost of raw materials and customer materials and some other elements.

VP = TP + (N k.g – N n.g),

where N n.g, N k.g are the balances of work in progress at the beginning and end of the year.

3. Clean products (PP) characterizes the newly created value as a result of the industrial and production activities of the enterprise for a certain period. It is determined by subtracting material costs (MC) and the amount of depreciation charges (AO) from the volume of gross output:

PE = VP – MZ – JSC.

4. Sold products (RP)- this is the cost of products sold to third parties and paid by the buyer in the reporting period. Commodity and sold products do not differ in composition; they differ quantitatively in the amount of remaining unsold finished products.

The volume of products sold according to the plan is determined by the formula:

RP = He + TP – Ok,

where He, Ok are the balances of unsold products at the beginning and end of the period.

Product quality – This is a set of properties of a product that determine its suitability to meet certain needs in accordance with its purpose.

A product quality indicator is a quantitative characteristic of one or more properties of a product that constitute its quality and is considered in relation to certain conditions of its creation, operation or consumption.

To determine the quality of products manufactured at the enterprise apply a system of general indicators, which includes:

The share of fundamentally new (progressive) products in their total volume;

Product range renewal coefficient;

The share of manufactured products for which certificates have been obtained;

Proportion of manufacturing defects;

Relative volume of seasonal goods sold at reduced prices, etc.

The main elements of the product quality management mechanism at the enterprise are: standardization and certification of products; internal systems quality; state supervision of compliance with standards, norms and rules; internal and technical control quality.

Standardization – it is the establishment and application of rules to regulate activities in a particular industry.

Standardization covers the establishment of:

a) units of measurement, terms and designations;

b) requirements for the quality of products, raw materials, materials and production processes;

c) a unified system of product quality indicators, methods of testing and control;

d) requirements ensuring the safety of work and life of people, as well as the safety of material assets;

e) unified systems for classification and coding of products, information carriers, forms and methods of organizing production, etc.

Standardization is based on standards and technical specifications.

Standard is called a regulatory and technical document that establishes requirements for groups of homogeneous products, and in necessary cases for specific products, rules ensuring their development, production and use.

Depending on the scope, content and level of approval, regulatory and technical documents are divided into: state standards(GOST), industry standards (OST), standards of scientific, technical and engineering partnerships, enterprise standards (SP), as well as international standards.

Specifications - regulatory and technical document establishing requirements for specific products (models, brands).

Certification - This is the establishment of product compliance with specific standards (mainly international - ISO 9000 series) or technical specifications and the issuance of the corresponding document (certificate).

Certification is the most important factor in improving products, an effective mechanism for managing their quality, which makes it possible to objectively assess its competitiveness, suitability, and compliance with environmental requirements.

State quality supervision is carried out by the State Committee for Standardization, Metrology and Certification and its territorial bodies - centers of standardization, metrology and certification.

In-production technical control at the enterprise is carried out by the technical control department (QCD), the main task of which is to ensure the required level of quality, recorded in regulatory and technical documents, by directly checking each product and purposefully influencing the conditions and factors that form it.

The main tasks of product quality management at an enterprise at the present stage are:

Systematically bringing the level of product quality to existing, emerging or predicted market needs, as well as targeted influence on the development of needs;

Ensuring the competitiveness of products in the domestic and foreign markets;

Defining tasks for modernizing manufactured products and creating new types of products;

Determining the composition of target quality programs, etc.

Net production, in contrast to gross production, better reflects the volume of production of a given enterprise due to the fact that it does not take into account the double counting of raw materials, materials, fuel, energy consumed in the production process, as well as depreciation of fixed assets. Net production can be determined in two ways:

1. How gross output minus material costs and depreciation;
2. How much wages workers whose labor is spent on creating products, and the enterprise’s profit from the sale of manufactured goods.

In its economic meaning, net production is an analogue of national income at the enterprise level.

From the point of view of value formation, net production represents the value (v + m) newly created in the branches of material production. The sum of the net products of all branches of material production constitutes the national income of society.

The net production indicator began to be used in the USSR in the 1970s and was calculated for individual sectors of material production: industry, construction, agriculture and other sectors.

Net production for individual branches of material production was calculated by the authorities state statistics(CsS of the USSR and CsS of the Union republics).

Abroad, the net production indicator has been used for a very long time both to characterize the volume of production at a given enterprise and in certain sectors of the national economy.

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See what “Clean Products” is in other dictionaries:

PURE PRODUCTS- see Net products. Ecological Dictionary, 2001 Net products, see Net products. E... Ecological dictionary

Economic dictionary

Clean products- the part of the product that remains when material costs are subtracted from it. Thus, it refers to the value newly created in the production process (usually on an annual basis). In the inter-industry balance Ch.p. (see table to... ... Economic and mathematical dictionary

pure products- The part of the product that remains when material costs are subtracted from it. Thus, it refers to the value newly created in the production process (usually on an annual basis). In the inter-industry balance Ch.p. (see table to the article... ... Technical Translator's Guide

pure products- The cost of gross output minus consumed materials and depreciation of fixed assets. Syn.: added value… Dictionary of Geography

pure products- an indicator of the enterprise's production volume in monetary terms for a certain period of time, characterizing the cost of a newly created product. Net output is defined either as gross output minus material inputs and... ... Dictionary of economic terms

Clean products- is an important economic indicator characterizing the results of the activities of enterprises, associations and industries in the production sector. Unlike gross or commercial output, net production reflects only what is newly created in the process... ... Commercial power generation. Dictionary-reference book

The part of gross output that remains after deducting the means of production consumed in the production process (raw materials, materials, fuel, energy, as well as depreciation of production fixed assets). From an educational point of view... ... Great Soviet Encyclopedia

An indicator of the enterprise's production volume in monetary terms for a certain period of time, characterizing the cost of a newly created product. Ch.p. is defined either as gross output minus material costs and depreciation... ... encyclopedic Dictionary economics and law

1) part of the gross output of the industry corresponding to the newly created value. It is determined by excluding the cost of consumed means of production from the gross output of the industry. The sum of the private sector of all sectors of material production is the national... ... Big Encyclopedic Polytechnic Dictionary

This is the amount of value newly created at a given enterprise. It includes:

The wage fund for the enterprise as a whole (payroll);

Amount of contributions for social needs (About ns);

Enterprise profit (P b), i.e.:

PE = payroll + O ns + P b, million rubles. (4.9)

Sum added value ( DS) for the enterprise as a whole - part of the cost of goods, incremented directly at a given enterprise, and includes:

The wage fund for the enterprise as a whole;

The amount of contributions for social needs;

Depreciation charges (Ао);

Profit of the enterprise, i.e.:

DS = Payroll + O ns + A o + P b, million rubles. (4.10)

The most important indicator of the production program is the volume of products sold (sales volume, enterprise income), which evaluates the cost of products (works, services) that have not only been completed by production, but have already been sold and entered the consumer sphere, and the money for it has been credited to the enterprise’s bank account.

The volume of enterprise income from the sale of products, works and services (V pп) can be calculated by the expression:

Million rub. (4.11)

where is the sales volume j-something type of product (work, service) in natural units of measurement, n.e.; P j – selling price (wholesale price of the enterprise) per unit j-th products (works, services), rub./N.E.

A particularly important indicator of an enterprise’s activity is the amount it receives from all sources. arrived. Profit is the net income of an enterprise, expressed in monetary form, received from all types of its activities and determined by the difference between its total income and total expenses. The main sources of the total profit of an enterprise are profit from sales and profit from non-sales operations.

Profit o/i implementations ( P rp) such profit is recognized that is received from sales:

Products (works and services) of own production;

Securities not traded on an organized market;

Purchased goods;

Own fixed assets;

Goods and services of own service industries and farms.

To profit from non-operating operations ( P vr) include:

Dividends on shares invested in other companies;

Bond yields;

Amounts of interest received from the company's funds in bank accounts;

Proceeds from the sale of excess material assets and other assets;

Funds received in the form of non-repayable financial assistance;

Other income not directly related to the production and sale of products.

The total amount of profit received from all these sources is called gross (balance sheet) profit (P b), i.e.:

P b = P rp + P vr, million rubles. (4.12)

The main component of the enterprise’s balance sheet profit is the profit from the sale of manufactured products (works and services), specific gravity which total gross profit is 90-95%. The amount of profit received from the sale of products, works and services (P rp) is calculated as the difference between the volume of sales of products at wholesale (selling) prices of the manufacturer and its full cost:

enterprise funds accounts;

Million rub. (4.11)

where C rp is the total cost of the entire volume of products (works, services) sold, million rubles; Cj – unit cost of the jth type of product (work, service), rub./N.U.

Profit is the main incentive for the owners, managers and employees of an enterprise in its successful activities in the production and sale of products and, on this basis, satisfying market demand for it. This is due to the role and importance that profit plays in a market economy, since:

Firstly, profit provides the owner of the enterprise’s property not only with the level of his well-being, but also leads to an increase in the value of this property as a result of the capitalization of part of the profit;

Secondly, the managers of an enterprise, who are not the owners of its property, are also interested in the enterprise making a profit, since it is the most important criterion for the success of their activities in managing the enterprise and, in addition, the level of remuneration for their labor is also largely determined by the amount of profit received by the enterprise;

Thirdly, for workers of other categories, the growth of the enterprise’s profit is also a factor stimulating their effective activity, since this ensures that those employees who are holders of shares in this enterprise receive increased amounts of dividends; in addition, the high profitability of the enterprise serves as the basis for increasing wages and satisfying a number of social needs of workers;

Fourthly, profit is the main internal source of the formation of investment resources of an enterprise that ensures its development, it increases the competitiveness of the enterprise and serves as the main means of its expanded reproduction;

Fifthly, the profit of an enterprise serves as the main protective measure that protects it from bankruptcy.

When solving the problem of choosing indicators that could most reliably characterize the result and the effect of its functioning, one should focus on clarifying the very concepts of “result” and “effect”.

Result in the most general sense means the result or consequence of some process or action. The main result of the production process is the volume of products (work or services) produced, expressed in certain units of measurement. It is obvious that the production process can be accompanied by the receipt of various kinds of results, both positive (for example, products produced and in demand on the market) and negative (for example, defective products, products that did not find demand in the market for various reasons, the formation of non-marketable substances, environmental damage caused by the production of target products, etc.).

Indicators that evaluate the positive result of production can be those that characterize the volume of products produced that have the properties of a product, but have not yet transferred from the sphere of production to the sphere of consumption. Among such volumetric indicators, the most often used to assess the result of production in value terms, it is necessary to name the volume of gross output ( V VP ) and the volume of production of commercial products ( V tp). In addition, indicators that evaluate the individual performance of an enterprise can be: the volume of net production (NP) obtained at the enterprise or the amount of added value (VA) created at this enterprise.

Under "effect" always only implied finite And useful the result obtained as a result of the implementation of the set goal of a process or action.

Based on the dual purpose of the enterprise’s operation formulated (§ 1.5), it was found that external its goal is the production and sale of products (works, services), thereby achieving satisfaction of market demand, and internal The goal of the enterprise is to obtain the maximum possible amount of profit.

Therefore, it should be said that the indicator characterizing the external effect of the enterprise’s production activity should be the volume of products sold (V pp).

This is explained by the fact that the sales volume includes only those products that are not only completed production, but also in the required volume, required quality, required assortment, reached their consumer within the time period established by the supply agreement, and the money for it was credited to the bank account supplier company. It is these circumstances that establish the fact of the entry of these products into the sphere of consumption, and, consequently, the fact of the realization of the external goal of the enterprise’s activities - satisfying the market need for this type of product.

An indicator characterizing interior the effect of the production activity of the enterprise should be the amount of profit received from sales (P rp).

The indisputability of this statement is proven by the role and importance of profit (they are described above), which it plays in the process of realizing primarily the internal interests of the enterprise.

Indicators of sales volume (enterprise income) and the amount of profit from this sale are very closely related, since profit is possible if and only if the enterprise has sold its products, thereby satisfying market needs. In other words, making a profit is a consequence of achieving the primary goal of the enterprise - satisfying the market need for produced and sold goods