Moliyaviy tahlil” fanidan mavzular kesimidagi keyslar. 4-mavzu. Ishlab chiqarish va davr xarajatlari tahlili

“Moliyaviy tahlil” fanidan mavzular kesimidagi keyslar.

4-mavzu. Ishlab chiqarish va davr xarajatlari tahlili

1- topshiriq. 1 so’mlik mahsulot uchun qilingan harajatlar hisoblang va dinamikasini tahlili qiling.hamda hulosa yozing.

№	Ko’rsatkichlar	O’tgan yili	Hisobot yili
			rejada	haqiqatda
1	Mahsulot ishlab chiqarish tannarxi, ming so’m	289407.2	302196.9	303241.9
2	Ishlab chiqarilgan mahsulot qiyosiy narxlarda, ming so’m	325176.6	341871.3	350921.5
3	Bir so’mlik mahsulot uchun qilingan harajat, tiyin1:2*100

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2- to’shiriq.Bir so’mlik mahsulot uchun qilingan harajatlarni ‘asaytirish rejasining bajarilishini tahliling va erishilgan istisodiy samarani hioblang hamda yanada xarajatlarni ‘asaytirish imkoniyatini ko’rsating.

№	Ko’rsatkichlar		Summa
1	Bir so’mlik mahsulot uchun qilingan xarajat, tiyinda:
	O’tgan yili
	Hisobot yili	Rejada
		Haqiqatda
2	Haqiqiy ko’rsatkichni o’tgan yildan farqi:
	Tiyinda
	Foizda
3	Haqiqiy ko’rsatkichni rejadan farqi:
	Tiyinda
	Foizda
4	350921.5*(-1.98):100=

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3-topshiriq. Ishlab chiqarish xarajatlarining o’zgaruvchan va o’zgarmas xarajatlar tarkibi va ularning mahsulot birligiga nisbatan o’zgarishini baholang.

Mahsulot ishlab chiqarish miqdori, dona		Doimiy xarajatlar, ming.so’m	O’zgaruvchan xarajatlar, ming.so’m	Jami xarajatlar, ming.so’m	Mahsulot birligiga to’g’ri keladigan o’zgaruvchan xarajat, ming so’m	Mahsulot birligiga to’g’ri keladigan o’zgarmas xarajat, ming so’m	Bir birlikka jami xarajatlar, ming so’m
	154 200	24 687 961	456 254 687
	156 400	24 687 961	486 254 124
	168 000	24 687 961	502 564 245
	198 000	24 687 961	586 421 564
	205 000	24 687 961	602 452 124
	213 500	24 687 961	654 258 796
	225 400	24 687 961	777 145 612

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4-topshiriq. Material xarajatlarini tarkibi, tuzilishini uning o’zgarishini tahlili qiling va hulosa bering.

№	Materiallar	Rejada		Haqiqatda
		summasi, ming so’m	ulushi, %	summasi, ming so’m	ulushi, %
1	Xom ashyo va materiallar	8456732		9000467
2	Yarim fabrikatlar	1456123		1745632
4	Yoqilg’i	894567		1034578
5	Energiya	998567		1045236
6	Boshqa material xarajatlari
Jami material xarajatlari			100		100

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5-topshiriq. Quyidagi ma’lumotlar asosida material sig’imining umumiy va xususiy ko’rsatkichlarini th qiling

Ko’rsatkichlar	O’tgan yil	hisobot yili
Maҳsulot ҳajmi, ming so’m	20456234	22324645
Material xarajatlar	13876123	14456789
SHu jumladan
-xom ashyo	8456732	9000467
-yarimfabrikatlar	1456123	1745632
-yonilg’i	894567	1034578
-energiya	998567	1045236
-boshqa material xarajatlar
Umumiy material sig’imi
SHu jumladan
-xom ashyo sig’imi
-yarimfabrikat sig’imi
-yonilg’i sig’imi
-energiya sig’imi

Mahlumotlar manbasi: Korxona ҳisob tizimi mahlumotlaridan olingan

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6– topshiriқ: Қuyidagi berilgan jadval mahlumotlariga asosan tovar maҳsuloti ҳajmining ўzgarishiga tahsir қiluvchi omillarini yani moddiy xarajatlar, uni samaradorlik ko’rsatkichlarini hisoblang va ichki xўjalik rezerv summasini aniқlanghamda uni yanada ko’’aytirish bo’yicha o’z takliflaringizni bering.

Tar tib soni	Kўrsatkichlar	Ўlchov bir ligi	Biznes-rejada	Ҳaқi Қatda	Mutlaқ farқ (+,-)
A	B	V	1	2	3
1	Moddiy xarajatlar	ming sўm	42357	43123
2	Tovar maҳsuloti	-“-	77720	78468
3	Tovar maҳsulotiga ketgan material sarfi (1қ:2қ)	sўm	0,545	0,550
4	Material samarasi (2қ:1қ)	sўm	1,835	1,820
5	Material samarasi koef. (4қ:2us:1us)	koef.	X	?	X
6	Material sarfi koef. (1:5қ:2us)	-“-	X	?	X
7	Material sarfi koeffi-tsientining ўzgarishi «Қ» kў’ayishi, «-» kamayishi (1-6қ)	-“-	X	?	X
8	Material sarfining ўzgarishi natijasida yuzaga kelgan ortiқcha xarajat «T» iқtisod, «-» (1қ 1usx7қ 2us)	ming sўm	X	?	X
9	Maҳsulot ishlab chiқarishni kў’aytirish bўyicha rezerv (8қx4қ 1 us)	ming sўm	X	?	X

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7. Xarajatlarni elementi bo’yicha tahlilining dinamikasi tahlil qiling va hulosa yozing.

№	Xarajatlarni elementi	Summasi, ming so’m			Strukturasi, %
		reja	haqiqat	reja		haqiqat	Farqi
1	Material xarajatlar	240489	240724
2	Mehnat haqi xarajatlari	51477	51987
3	Amortizasiya ajratmalari	4626.9	4626.9
4	Boshqa ishlab chiqarish xarajatlari	5604	5904
Jami ishlab chiqarish tannarxi				100		100

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