Gross production. Determining the value of the organization's gross output

Gross output refers to general indicators of results economic activity organizations. It characterizes the enterprise's production volume in monetary terms. The cost of gross output is calculated as follows.

You will need

• Data financial statements 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 value of the 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, based on accounting data, the cost of products produced by divisions of the enterprise for their own needs (AC). Review receipt documents or acts of work performed from auxiliary areas for the reporting period. For its own needs, an enterprise, for example, can manufacture containers or carry out capital and current repairs 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 price 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 turnover; VZP – 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 the market 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 assembling a car or other equipment.

In size gross products may include data on the following elements for the reporting period: Finished goods - Semi-finished products and products manufactured for final consumption, for example, spare parts intended for sale and not for further assembly of the vehicle means - Works for major repairs of equipment, since they are included in the concept of depreciation, and those, in turn, are material costs associated with the main production process - Work in progress balances.

IN price gross products financial results are not included for: Defective products, including those sold at reduced prices - Industrial waste - Maintenance work, since these expenses relate to intra-factory turnover - Payment of non-production expenses: transport, telephone, building repairs, household needs, etc. .- Costs of materials for painting, tinting, nickel plating, etc. (while these works themselves are taken into account).

note

In the food industry, calculations usually use the gross turnover method to account for processed semi-finished products. For example, raw sugar can be duplicated in the cost of refined sugar.

The gross output of an agricultural enterprise includes agricultural products and products of other industries and ancillary industries (Fig. 11); Typically, agricultural products account for 80-85%.

Gross agricultural output represents the total quantity of products produced in an industry over a certain period of time; it consists of gross crop production and livestock products.

Gross crop production includes gross harvests of agricultural crops (including by-products), the cost of planting perennial crops, the cost of growing young perennial crops and the increase in work in progress.

Gross livestock production includes finished products not related to animal slaughter (milk, wool, eggs), offspring, growth of young and adult livestock, as well as by-products.

Gross agricultural output is taken into account in physical and value terms. In physical terms, it is determined by certain species products. The cost of gross output is calculated in comparable prices and current prices (the commodity part of it - at sales prices, the non-commodity part - at cost), as well as at cost.

To determine the total volume of production, its changes over the years, as well as to calculate indicators of economic efficiency in the use of land, material and labor resources(land yield, capital productivity, labor productivity, etc.) and other purposes, gross output is assessed at comparable prices. Currently, comparable prices of 1994 are used for agricultural products, taking into account denomination; for example, the price of 1 centner of wheat is 10.95 rubles, sugar beets - 5.57 rubles, milk - 29.63 rubles. etc. The assessment of gross output at current prices is used to calculate gross and net income.

Gross output is an important economic indicator that characterizes the size of an agricultural enterprise;

it is also needed to determine specific gravity agriculture in the total social product, sectoral structure production, share individual categories farms in the total mass of products produced.

At the same time, the indicator of gross agricultural output has a number of shortcomings that do not allow it to be used to objectively assess the results of an enterprise’s economic activities. Firstly, gross output is the result of the use of both living and past labor, as a result of which indicators calculated using gross output do not give a real idea of ​​the role of living labor. Secondly, gross output, calculated as the sum of crop and livestock production, allows for repeated counting (feed produced in the enterprise and consumed in the same year will be counted twice: as part of crop production and as a component element of costs in the cost of livestock production). Thirdly, when assessing gross output at current prices, its actual value is underestimated or overestimated, since the non-commodity part of the product is valued at cost, which can be either lower or higher than current market prices. Fourthly, the gross output indicator, calculated in comparable prices, does not reflect the quality of the product.

The production and consumption of agricultural products are continuous and therefore represent elements of a process reproduction, which also includes distribution and exchange.

There are three types of reproduction:

narrowed, in which the size of production decreases;

simple, in which they remain unchanged;

expanded, when the quantity of products produced increases from cycle to cycle.

Each of these types of production has not only a quantitative, but also a qualitative side. Along with a decrease in production volumes, narrowed reproduction is characterized by degradation of quality parameters, which is a consequence and form of manifestation of the crisis in the economy. Narrowed reproduction can be caused by factors of both non-economic (wars, political upheavals) and economic origins - incorrectly chosen goals and means of economic activity, imbalances that arose spontaneously or as a result of management errors. Narrowed reproduction can be observed in individual industries, regions and in the national economy as a whole. It was narrowed reproduction that was characteristic of Russian agriculture during the years of agrarian reform. During this period, gross agricultural output decreased by 38%.

Simple reproduction means the resumption of activity in the same quantitative parameters and in the same qualitative state. Simple reproduction acts as the economic basis for stabilizing production, which is an indispensable condition for further development.

Expanded reproduction is characterized by an increase in production volume compared to the previous period and positive qualitative changes in production. In this case, the means of production are systematically improved based on the achievements scientific and technological progress.

Reproduction in agriculture is characterized by the following features.

1. Weave economic processes reproduction with natural ones, which govern the development of plants and animals. In particular, the timing of obtaining agricultural products is determined by the biological characteristics of plants and animals.

2. The process of reproduction in agriculture is greatly influenced by natural conditions, primarily by the soil and climatic characteristics of the territory on which the enterprise is located.

3. Land as the main means of production in agriculture is not reproduced in its material form. Increasing soil fertility is an indispensable condition for expanded reproduction in the industry.

4. The seasonal nature of production in agriculture, the discrepancy between the working period and the production period.

5. The annual cycle of reproduction in most sub-sectors of agriculture, determined by biological and climatic factors.

6. In agriculture, both means of production and consumer goods are created. Therefore, a number of products take part in the subsequent production process(feed, seeds, livestock).

To implement expanded reproduction in agriculture, certain conditions are necessary. The most important of them is the creation of a well-functioning economic mechanism, the establishment of price parity between agriculture and other sectors, and the reduction of inflation. Expanded reproduction requires constant compensation in kind and in value for the consumed means of production and provision of savings for the acquisition of additional resources.

An indispensable condition for expanded reproduction is the uninterrupted circulation of funds that successively pass through the stages of production, distribution, exchange and consumption. This requires clear, coordinated work of rural commodity producers, supply, marketing, and financial organizations based on the development of cooperation and agro-industrial integration.

Expanded reproduction in the industry requires equipping agriculture with the necessary means of production that contribute to the introduction of scientific and technological progress and increased labor productivity.

Sources of expanded reproduction may be own, borrowed and attracted funds, which are used to replenish fixed and revolving funds. Own sources include profit, differential rent, part of agricultural products (feed, seeds, livestock); borrowed - short-term and long-term bank loans, trade credit; attracted - shares, subsidies, compensation.

Indicators of expanded reproduction in agriculture are quite numerous, but the main one is the increase in gross output,%:

where VP K, VP N - the cost of gross output, respectively, at the end and beginning of the year (period) in comparable prices, rubles.

Another indicator is the accumulation rate (N n), defined as the ratio of the accumulation fund (F n) to the entire net income (NI) or profit (P) as a percentage:

They also use the indicator of the expanded reproduction of funds (N r) - the ratio of the accumulation fund to production fixed (F os) and circulating (Fob) funds, expressed as a percentage:

Growth can be used as indirect (additional) indicators of expanded reproduction production assets, expansion of cultivated areas, increase in livestock numbers, improvement of workers’ qualifications, etc.

Expanded reproduction of agricultural products is due to both extensive and intensive factors.

At extensive type of development, an increase in production volume is achieved through a quantitative increase in production factors: land, labor, production assets on the same technical basis; however, labor productivity does not increase. For example, plowing virgin lands in order to obtain more agricultural products are an extensive path of expanded reproduction.

Intensive The path is characterized by an increase in agricultural output through the use of more advanced equipment, advanced technologies, new plant varieties and animal breeds, scientific achievements, and advanced training of workers. In this case, an increase in labor productivity, an increase in product quality, and a more efficient use of production resources are achieved.

Thus, with an extensive type of development, economic growth is achieved through increasing production factors, and with an intensive type, through their qualitative improvement and better use.

With the development and assimilation of the achievements of scientific and technological progress, the intensive type of growth becomes predominant. However, in real life both types of expanded reproduction are closely intertwined, so it is better to talk about a predominantly extensive or predominantly intensive type of economic growth.

Gross output in natural material form is represented by means of production and consumer goods. The means of production include products that are used within agriculture itself for production purposes (seeds, feed, etc.), as well as products that are used as raw materials for industry. Consumer goods include that part of the gross output that goes into consumption directly, bypassing industrial processing.

In terms of value, gross agricultural output consists of two parts: the cost of consumed means of production (With) and newly created value (v+ m). In general, in value form, gross agricultural output looks like this: With+v+ T.

The distribution of gross agricultural output is shown in Fig. 12.

The main condition for reproduction (simple and extended) is the reimbursement of consumed means of production. For this purpose, a compensation fund is formed, which represents part of the value of the gross output created by past labor and transferred to the produced product. Another part of the value of gross output is gross income.

At the expense of gross income, a consumption fund (personal and public) and an accumulation fund are ultimately formed. Gross income is divided into two parts: personal consumption fund (wages with contributions for social needs) and net income.

Net income is used to pay taxes to the budget, form a public consumption fund and an accumulation fund.

Thus, as a result of the distribution of gross agricultural output, three reproduction funds are formed: a compensation fund, a consumption fund and an accumulation fund.

Compensation fund represents the part of the value of gross output used to renew the objects and means of labor consumed in the production process. It is equal to the sum of material costs and depreciation charges.

Consumption fund - part of the gross income, that is, the newly created value that goes to pay for labor and satisfy the personal and social needs of the team. It consists of the wage fund and part of the net income used for consumption.

Savings fund- this is the part of net income intended for expanded reproduction.

The formation of reproduction funds in kind has industry specifics. A significant part of them in agriculture is formed from products of own production. This applies to all funds - reimbursement, consumption and accumulation.

Consumed seeds and feed are reimbursed from a portion of the harvest. The increase in seed and fodder funds (this is already an accumulation fund) is also carried out mainly at the expense of its own products. Replacement of culled livestock (compensation fund) and expansion of livestock (accumulation fund) is carried out, as a rule, at the expense of young animals raised on the farm. Finally, a certain part of the enterprise's production is used as payment in kind (consumption fund).

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The gross output of an enterprise reflects the total volume of products produced by the enterprise in value terms.

Gross output of an enterprise (association) is the cost of those products (things, services) that are sold or intended to be sold externally, and the increase in the balance of its work in progress.

The gross output of an enterprise is usually called the entire amount of its products and semi-finished products produced per year before leaving the factory. The value of this production, divided by the number of annual workers, gives the worker's annual gross output. Within the same production and with the same method of calculation for different years changes in the worker's gross output are fully consistent with changes in the general level of labor productivity in a given production. They are less suitable for comparing productivity over different years for the entire industry as a whole, if the proportion of terms in this sum changes noticeably, and are completely unsuitable for comparing different industries with each other. The fact is that the assessment of gross output includes only the value added by labor in a given production, but also the entire value of raw materials, fuel and depreciation of equipment produced in other industries, but transferred during the labor process to the manufactured product. And since the share of raw materials and fuel per unit of product is extremely different in different industries, it is completely impossible to compare the productivity of labor in them based on their gross output. However, before moving on to the study of so-called net production, let's see what the available data on gross production can tell us.

The gross output of an enterprise is the volume in value terms of all finished products and semi-finished products manufactured in the reporting period both from its own material and from the customer’s material, as well as the cost of industrial work performed minus the cost of finished products and semi-finished products of its production consumed in industrial production. production needs of the enterprise, regardless of the time of their production.

Calculating the gross output of an enterprise using the factory method eliminates the repetition of counting (intra-factory turnover) of the enterprise's products.

An integral element of the gross output of an enterprise with a long production cycle is the change in the value of work in progress. In contrast to this calculation scheme, developed jointly by statisticians from the CMEA member countries, in Czechoslovakia the gross output also includes the cost construction work completed industrial enterprises at their own production and non-production facilities, and the cost of geological survey work carried out by industrial enterprises for their own capital construction.

The gross output of an enterprise includes the cost of finished products, semi-finished products and production services intended for use both within the enterprise and sold externally, the cost of manufacturing and repairing containers, if it is not included in the price of the product. Gross output characterizes the total volume of production activity of an enterprise, regardless of the degree of product readiness.

Thus, the gross output of an enterprise is the total volume of products in value terms produced during the reporting period by all workshops, minus intra-factory turnover. This means that the size of the enterprise's gross output is equal to the difference between gross turnover and intra-factory turnover.

The table shows that the gross output of the enterprise tends to increase. Over five years, production volume increased by 9%, and this increase was due to increased labor productivity with a decrease in the number of workers.

An individual tax is levied on the value of the enterprise's gross output, and a universal tax is levied on the unit value of the product. Based on the time of payment, they are classified into one-time and reusable. One-time taxes are paid once at any stage of production, reusable taxes are paid at each stage of the production cycle.

In 1941 - 1944 The volume of gross output of NKV enterprises more than doubled at constant prices in 1926/27/39/, with a relatively stable number of employees, as shown in the table below.

1. Volume 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 marketable, 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 marketable 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 of our own production were produced in the amount of 23.7 thousand UAH, of which 80% were used in our 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, and the cost of semi-finished products externally produced.

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 problem 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

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 necessary involvement additional information. They usually do not include information about the products of small enterprises, minor industries or other items, for example, there is no information about home gardening, small crops and domestic animals 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 the 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 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.

- 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 areas 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.