2nd current control work Option 1



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2nd current control work-4


2nd current control work
Option 1
1. What are the challenges facing the analysis of production costs and period costs?
2. Calculate the impact of the average cost of fixed assets and capital productivity on output by the chain substitution method, the integral method and the methods of relative and absolute differences. Formulate a conclusion.

Indicators

Symbols

Basic period

Reporting period

Deviation

(+,-)

%

Volume of the production, thousand soums

VP













Average cost of fixed assets thousand soums

Ac

600

800







Return on assets

R

1,5

1,8








Option 2
1. How is the profitability of products (sales) determined, and what factors influence it?
2. Based on the data given in the table, analyze the influence of these factors on the output of products by the chain substitution method and the integral method. Formulate a conclusion.

Indicators

Symbols

Basic period

Reporting period

Deviation

(+,-)

%

Mass of prepared raw materials, t.

М

2500

3150







Change in carry-overs, t.

CO

+2

-5







Waste raw materials, t.

RM

25

40







Cost of production, t.

CP

2473

3115







The number of products produced, t.

P

1648

2148







Consumption of raw materials per unit. products, t.

Crm














Option 3
1.What is marginal income?
2. Based on the data given in the table, analyze the influence of these factors on output by the chain substitution method and the methods of absolute and relative differences. Formulate a conclusion.

Indicators

Basic period

Reporting period

Deviation

(+,-)

%

Gross output, million soums

110

120







Number of staff, people

250

275







The average annual cost of fixed production assets, million soums.

80

88







Material costs, million soums

40

50







Annual output per worker













Return on assets













Material return














Option 4
1. What are the main areas that make up the content of the analysis of the cost of production?
2. Based on the data given in the table, analyze the influence of these factors on the formation of the wage fund. Formulate a conclusion.

Indicators

Basic period

Reporting period

Deviation

(+,-)

%

1. The average number of workers, pers.

32

34







2. Number of days worked by per person

220

210







3. Average working day, hour.

7,5

8







4. Average hourly wage, sum.

250

300







5. Wage fund, soum.














Option 5
1. What are the main objectives of the analysis of the use of material resources?
2. Based on the data given in the table, analyze the influence of these factors on the change in gross output by the index method. Formulate a conclusion.

Indicators

Basic period

Reporting period

Deviation

(+,-)

%

Gross output, million soums

170

250







Average annual number of workers, pers.

900

1100







Average annual output of one worker, thousand soums












Option 6
1. What is the economic meaning of the calculation and analysis of indicators of material consumption and material efficiency?
2. Based on the data given in the table, determine: the wage intensity of products, the volume of output per 1 sum of wages, the amount of relative savings (overspending) of funds for wages. Formulate a conclusion.

Indicators

Basic period

Reporting period

Deviation

(+,-)

%

The volume of output, thousand soums.

92000

92200







Wage fund, thousand soums

22000

22500







Salary intensity













The volume of output per 1 sum of wages.














Option 7
1. What techniques and methods are used in the analysis of fixed assets?
2. Fill in the table and conduct a brief comparative analysis using the balance method. Determine the change in the volume of sales due to the factors indicated in the table. Formulate a conclusion.



Indicators, thousand soums

Plan

Fact

Deviation

(+,-)

%

Stocks of finished goods at the beginning of the period

3 850

3 670







Output

21 200

21 430







Other income

0

220







Stocks of finished goods at the end of the period

4 860

4 780







Volume of sales














Option 8
1. Describe the main factors influencing the return on assets of fixed assets and the volume of output.
2. Having determined the average level of the price of a unit of production due to structural shifts, calculate the impact of structural shifts on the volume of marketable output in value terms based on the data in the table and also formulate a conclusion.

Product

Price according to the plan, sum.

Volume of the products, psc.

Specific gravity,
%


Change in specific gravity
(+, -)

Implementation of a plan, %

Plan

Fact

Plan

Fact

А

700

18 286




18 371










Б

350

12 857




12 486










В

750

5 200




5 600










Total























Option 9
1. How is the influence of the ratio of growth rates of labor productivity and wages on the cost of production determined?
2. Evaluate the influence of factors related to the efficiency of the use of fixed assets on the implementation of the production plan. Using the data in the table, calculate the return on assets of fixed assets. Build a factor model to assess the influence of various factors of the 1st group on the implementation of the production program (volume of output): 1st group of factors - the efficiency of the use of fixed assets (average annual cost of funds, capital productivity).
Factor analysis is carried out by three methods: the method of chain substitutions, the method of differences and the integral method. Make a conclusion based on the results of factor analysis.

Indicators

Soums

Deviation


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