Formation of funds for wages. The production capacity of the enterprise The technological complexity of manufacturing the machine unit is 240

Topic 6. Investment activity of the enterprise

Task 64. Define technology structure capital investments; the main direction of change in this structure; growth of the active part of capital investments (in %):

Problem 65. Determine the specific capital investments of the I, II, III stages of the plant and the plant as a whole:

Problem 66.

Indicators	Base year	Reporting year
New construction, thousand rubles
Equipment, inventory, tools
Reconstruction of the enterprise, thousand rubles
Design and survey work, thousand rubles
Capital investments in the non-production sector, thousand rubles
Technical re-equipment of the enterprise, thousand rubles
Capital investments in the production sector, thousand rubles
Construction and installation works, thousand rubles
Expansion of an existing enterprise, thousand rubles
Other expenses, thousand rubles

Make a technological, reproductive, economic structure of capital investments and evaluate the effectiveness of their use.

Topic 7. Remuneration of employees

Problem 67. The technological complexity of manufacturing the machine unit is 240 standard hours, including 85 standard hours for category III; for category IV - 140 standard hours, for category V - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this type of work, if the hourly tariff rate of the 1st category is 0.500 rubles, of the 3rd category - 1.204; IV category - 1.352, V category - 1.537.

Problem 68. Determine the average tariff coefficient for the average category of workers and labor intensity of work, based on the following data:

Problem 69. Determine the average hourly rate from the following data:

Problem 70. The hourly tariff rate of the 1st category is 0.500 rubles; range tariff scale 1.8. For work in hard and harmful conditions labor allowance is set to tariff rate 12%. Calculate the hourly wage rate of the VI category for workers with normal and harmful working conditions.

Problem 71. Calculate the wages of a worker according to the piece-bonus wage system according to the following data: labor cost rate - 0.4 man-hours per product; price for the product - 0.3068 rubles; 176 man-hours worked; 485 items were produced. The bonus is paid for 100%, the implementation of the norms - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

Problem 72. Calculate earnings according to the piecework-progressive wage system according to the following data: the rate of labor costs per part is 2 man-hours; 100 parts were produced at a price of 1,537 rubles. per item; worked 22 shifts but 8 hours each. For parts produced in excess of the norm, payment is made at prices increased by 1.5 times.

Task 73. Calculate the wage fund (payroll) by the normative incremental method according to the following data: the volume of production in the base year is 10 million rubles; the volume of production in the planned year - 13 million rubles; Payroll in the base year - 3 million rubles; payroll growth rate per 1% increase in production volume - 0.5. Due to changes in the structure of the work performed, the payroll standard will increase by 20% in the planned year.

Task 74. The volume of output in the reporting year - 750 thousand rubles. in the planned - 900 thousand rubles; Payroll in the reporting year - 150 thousand rubles. Because of structural changes in commercial products standard wages increased by 50% in the planned year. Determine the wage rate for the planned year; payroll for the planned year.

Task 75. Calculate the payroll by the normative-level and normative-incremental methods based on the following data: the volume of production in the base year is 10 million rubles; the volume of production in the planned year - 20 million rubles; Payroll in the base year - 2 million rubles;

payroll growth rate per 1% increase in production volume - 0.9.

A.O. Smirnov

Enterprise economy

COLLECTION OF PROBLEMS

Novosibirsk - 2015

UDC 338.45 (075.8)

Approved by the editorial and publishing council of SibGUTI as

collection of tasks for practical exercises and

independent work of students.

Reviewer

Associate Professor, Ph.D. A.O. Smirnov, enterprise economics (collection of problems)

Smirnov A.O. Economics of the enterprise (collection of tasks): tutorial/ Siberian State University telecommunications and informatics. - Novosibirsk, 2015. - 44 p.

The collection of problems in the discipline "Enterprise Economics" is a brief educational and methodological guide for students studying under the curriculum for the preparation of bachelors in the areas of "Economics" and "Management" for all forms of education. It includes tasks on the main topics for practical exercises and independent work

The main theoretical provisions and formulas for calculating economic indicators are given.

ã Smirnov A.O., 2015

ã Siberian State University

telecommunications and informatics, 2015

INTRODUCTION 4

2. WORK RESOURCES OF THE ENTERPRISE.
LABOR PRODUCTIVITY.. 8

3. PAYMENT AT THE ENTERPRISE .. 12

4. MAIN PRODUCTION ASSETS OF THE ENTERPRISE .. 15

5. PRODUCTION CAPACITY OF THE ENTERPRISE .. 21

6. WORKING ASSETS OF THE ENTERPRISE .. 25

7. PRODUCTION COST
AND SALES OF PRODUCTS.. 30

8. PROFIT OF THE ENTERPRISE. PROFITABILITY. 33

9. EFFICIENCY OF PRODUCTION AND INVESTMENT.. 36

INTRODUCTION

The collection of tasks in the discipline "Economics of the enterprise" is intended to obtain practical skills in solving problems on the main topics provided for curriculum preparation of bachelors in the areas of "Economics" and "Management".

The tasks given in the collection are based on existing laws Russian Federation and provisions in the field of enterprise economics.

The basic sources, the content of which is taken as a basis, are the works of the following authors: Zaitsev N.L., Zhideleva V.V. and Kaptein Yu.N., V.A. Shvandar.

The collection includes almost all types of tasks that are subject to study in the main sections of the discipline.

The necessary theoretical provisions, basic formulas, and symbols for solving problems are given.

A collection of tasks can be used in preparation for writing classroom control works and when preparing for exams (especially for students studying in absentia).

1. Statement of the problem (brief notation of the condition of the problem in symbolic form).

2. Choice of method (method) of solution (selection of appropriate formulas).

3. Calculation and obtaining results.

4. Interpretation of results and conclusions.

PLANNING THE PRODUCTION PROGRAM AND THE PRODUCTION CAPACITY OF THE ENTERPRISE

PLANNING THE PRODUCTION PROGRAM

Task 1. The enterprise has released the main products in the amount of 325.5 thousand rubles. The cost of industrial work performed on the side amounted to 40.5 thousand rubles. semi-finished products own production produced for 25.0 thousand rubles, of which 80% was consumed in its production. The size of work in progress increased at the end of the year by 5.0 thousand rubles.

Determine the volume of commodity, gross and sold products.

Task 2. The main production of the enterprise is planned in the amount of 620 thousand rubles, industrial services to third parties - 58 thousand rubles. The cost of semi-finished products produced in the planned period will be 50 thousand rubles, of which 40% - for own production. The amount of work in progress at the end of the period will increase by 30 thousand rubles. Remains finished products in the warehouse at the beginning of the period - 60 thousand rubles, at the end of the period - 30 thousand rubles.

Determine the volume of commodity, gross, sold, and net products of the enterprise, if it is known that the cost of material costs is 50% commodity products.

Task 3.

Task 4.Determine the volume of commodity, gross and sold products according to the following data:

q the cost of finished products for sale to the side - 60.5 thousand rubles; the cost of services rendered to the side - 10.5 thousand rubles;

q cost of work in progress:

at the beginning of the year -5.5 thousand rubles;

at the end of the year - 4.5 thousand rubles;

q cost (remains) of finished products in the warehouse:

at the beginning of the year -13.0 thousand rubles;

at the end of the year - 23.0 thousand rubles.

Task 5. Determine the volume of commodity, gross and sold products according to the following data:

Task 6. Determine the volume of commodity, gross and sold products according to the following data:

q products ready for sale - 180.0 thousand rubles;

q services rendered to other enterprises - 34.0 thousand rubles;

q semi-finished products produced:

For own needs - 23.0 thousand rubles;

For sale to the side - 10.0 thousand rubles;

q work in progress:

At the beginning of a goal - 13.0 thousand rubles;

At the end of the year - 23.0 thousand rubles.

Task 7. In the reporting period, the company produced products A in the amount of 200 units, products B - 300 units. The price of the product A is 1800 rubles, B is 2500 rubles. The cost of industrial services provided by a third-party enterprise is 37,500 rubles. The balance of work in progress at the beginning of the year - 75,000 rubles, at the end of the year - 63,000 rubles.

Along with the main products, packaging was produced in the amount of 12,000 rubles, including for the release to the side in the amount of 8,000 rubles. Determine the size of commodity, gross and sold products.

Task 8.Determine the volume of commodity, gross and sold products based on the following data:

Task 9. The following planned and actual data on the output of the enterprise for the reporting period are available:

Determine the percentage of the implementation of the plan for the volume of production and assortment.

Task 10. Fulfillment of the plan for the production of products by the enterprise for the reporting period:

Determine the percentage of implementation of the plan for the volume and range of products.

Basic Formulas

The volume of marketable products is determined by the formula:

Tp \u003d Tg + Tk + Ti + F,

where Tg - the cost of finished products (services, works) intended for sale to the side;

Tk - the cost of finished products for the needs of capital construction and the non-industrial economy of their enterprise;

Ti - the cost of semi-finished products of their production and products of auxiliary and subsidiary farms intended for sale on the side;

Ф - the cost of fixed assets of own production.

Gross output:

Vp \u003d Tp - Nng + Nkg,

where Nng and Nkg are the value of work in progress at the end and beginning of the period, respectively.

The volume of sold products of the enterprise:

Rp \u003d Ong + Tp - Okg,

where Ong and Okg are the balances of unsold products at the beginning and end of the period, respectively.

The volume of net production, if necessary, can be defined as the difference between marketable products and material costs (including depreciation) for its production.

PRODUCTION CAPACITY OF THE ENTERPRISE

Task 1. There are 10 machines installed on the site of the workshop. Working hours - two shifts. The cost of changeover and repair of machine tools is 10% of the regime fund of time. The norm of time for the manufacture of one part is 2 hours. The average percentage of compliance with the norms is 115%. In fact, one machine worked during the year on average 3039 hours.

Define:

1) regime and maximum possible (useful fund of machine operating time;

2) annual production of parts for this group of machine tools (production capacity);

3) coefficient of extensive use of machines

Task 2. Determine the production capacity and the actual output.

Initial data:

The number of similar machines in the workshop - 30;

The norm of time for processing a unit of production is 0.6;

Mode of operation - two-shift;

The duration of the shift is 8 hours;

Regulated downtime of machines - 3% of the regime fund of time;

Production capacity utilization factor - 0.82;

The number of working days in a year is 255.

Task 3.Determine the outgoing and average annual capacity of the workshop and the volume of output.

Initial data:

§ production capacity at the beginning of the year - 18,200 thousand rubles. products;

§ planned increase in production capacity: from April 1 - 400 thousand rubles, from July 1 - 340 thousand rubles, from November 1 - 300 thousand rubles.

§ planned disposal of production capacity: from June 1 - 120 thousand rubles, from September 1 - 180 thousand rubles.

Task 4.Calculate the balance sheet of the plant's production capacity, if it is determined by the machine assembly shop, where 50 units were installed at the beginning of the year. of the same type of equipment of the leading group. The useful fund of the operating time of a piece of equipment is 4200 hours per year. From July 1, it is planned to commission additional production capacity for 20,000 sets of products, and from September 1, the capacity of 32,000 sets will be retired. The planned production volume is 402.6 thousand sets, with a time limit for one set of 0.5 hours.

Task 5. The workshop is open 256 days a year: in 2 shifts of 8 hours each. The loss of time for scheduled repairs is 2%. There are 40 machines in the shop. The complexity of manufacturing a unit of the product - 30 min; the plan of the workshop for the production of products for the year - 78 thousand pieces. Determine the capacity of the workshop and the load factor of the equipment.

Task 6. The norm of time for one product is 3 hours. Workers fulfill the production rate by 107%. There are 24 machines in the workshop, the mode of operation of each is 259 days a year: in 2 shifts of 8 hours each. The loss of machine time according to the plan amounted to 3%. Determine the production capacity of the shop.

Task 7.Determine the annual production capacity of the enterprise according to the following data: the operating mode of the enterprise is continuous; downtime in scheduled repairs - 10 days a year; 3 shifts of 7 hours each; technical productivity of a piece of equipment - 30 minutes per item; the number of pieces of equipment - 10.

Task 8. 10 machines are installed in the leading workshop of the enterprise. The maximum productivity of each machine per hour is 12 products. The useful (effective) fund of equipment operation time per year is 42 thousand hours. 48 million products were manufactured during the year.

Define:

a) the production capacity of the enterprise;

b) coefficient of actual use of production capacity.

Task 9. The workshop has five units of leading equipment, the maximum possible (useful) time fund is 330 hours per month. The progressive norm of labor intensity of processing the product on this equipment is 2 hours.

In June, two more units of this equipment were purchased, and in September one unit was liquidated. The actual production volume of the shop for the year amounted to 9300 items.

Define:

a) the annual production capacity of the shop at the beginning of the year;

b) average annual production capacity;

c) production capacity utilization factor.

Basic Formulas

Business hours determined on the basis of the calendar (t to), nominal (t n), planned (effective) (T eff) working time fund

T eff \u003d [(t to - t in - t pr) with t cm] - t pr,

where t to- calendar fund of equipment operation time, days;

t in -

t pr- number public holidays per year;

With - number of shifts;

t cm - shift duration, h;

t pr- time spent on scheduled repairs, adjustment, installation, Maintenance, h

During the continuous operation of the enterprise t to = T eff.

Productive capacity enterprises, equipped with the same type of equipment, can be determined by the formula:

M = `N ´ W´ T effor M = T eff ´ `n / t p ,

where `N- average number of units of installed equipment;

W- technical norm performance of this equipment.

output power enterprise, workshop, site at the end of the planning period, which is determined by the formula

mcg \u003d mg + DMVv - D m sel.

Production capacity balance includes :

q capacity of the enterprise at the beginning of the planning period (M n.g.);

q the value of the increase in production capacity due to various factors(modernization, reconstruction, etc.) (DM cc);

q the size of the decrease in production capacity as a result of the disposal, transfer and sale of fixed assets, changes in the range and range of products, changes in the operating mode of the enterprise and other factors (DM select);

q the value of the output production capacity, i.e. capacity at the end of the planning period (M c.g.);

Average annual production capacity (M cf) of the enterprise can be determined by the formula

where P - the number of full months of use of additionally commissioned capacities per year, months;

m- the number of full months from the date of disposal of production facilities until the end of the year;

Average annual production capacity utilization factor (Kim) is determined by the formula

Kim \u003d Qfak / Msr,

where Kim - power utilization factor;

Qfak - actual (planned) volume of output.

2 WORK RESOURCES OF THE ENTERPRISE.
LABOR PRODUCTIVITY

Task 1. There are 50 devices in the workshop of the enterprise continuous action. Each device is serviced by a team of 5 people. Work schedule is 4 shifts (6 hour shifts). The enterprise works continuously, and each worker - 225 days a year. Determine the attendance and payroll number of workers.

Task 2. As of October 1, the number of employees on the list at the enterprise was 700 people. On October 10, 6 people were called up to serve in the army, on October 15, 8 people were accepted, and on October 20, they left for own will 6 people. Determine the average number of employees for October; the number of employees as of November 1 and the coefficients of the state of personnel in the month of October.

Task 3. Determine the attendance and payroll number of workers according to the following data: the labor intensity of work for the year according to the plan - 2600 thousand standard hours; nominal fund of working hours according to the balance - 2032 hours; useful (effective) fund - 1637 hours; coefficient of fulfillment of production norms - 1.1.

Task 4. Determine the average nominal working day from the following data: the number of workers with a normal working day - 2100; normal shift duration is 8 hours; the number of workers with a working day reduced by 1 hour - 100; the number of pre-holiday days with a working day reduced by 1 hour - 9; total number of workers - 2200; effective fund of time of one worker - 207 days.

Task 5. The enterprise produces a product according to the annual production program of 50,000 pcs. The complexity of manufacturing one product is 4 hours. The coefficient of performance of production standards is 1.2. The number of working days in a year is 300, the duration of the shift is 8 hours, the loss of working time associated with production technology is 10% of the nominal working time fund. Determine the required number of employees for the planning period.

Task 6. The company planned to reduce labor costs by 8%. The output in the base year per worker amounted to 6,800 thousand rubles. Determine the percentage of output growth and annual output per worker in the planned year.

Task 7. In the reporting year, the output of marketable products amounted to 750 million rubles; the average number of PPP - 150 people. In the planned year, the volume of marketable output will amount to 810 million rubles. Labor productivity per worker should increase by 10%. Determine the labor productivity of one employee in the reporting and planning periods; the average number of PPP in the planned year.

Task 8. We have the following data on the work of the enterprise for two years

Define:

- increase in production as a result of an increase in the number of employees (tr.);

- increase in production due to the growth of labor productivity (tr.);

- specific gravity increase in production due to the growth of labor productivity.

Task 9. The plant employs 2,860 workers; the annual fund of working time per person is 1,860 hours. In the planned year, it is planned to save 400,000 man-hours. Determine the planned increase in labor productivity at the plant, expressed in savings work force(in absolute and percentage units).

Task 10. In the shop during the year it is necessary to process 50 thousand parts. The shift rate of production is 25 parts, which is overfulfilled by 20% on average. Determine the number of workers in the shop if there are 225 working days in a year.

Basic Formulas

Number of employees by labor intensity production program is determined by the formula

H \u003d tr pl / Fv ´ kvn,

where H- the number of basic pieceworkers, people;

tr pl - planned labor intensity of the production program, standard hours;

frv- normative balance of working time of one worker per year, h;

Kvn- the coefficient of fulfillment of time norms by workers.

The planned labor intensity of the production program is determined according to the planned standard of labor costs for unit of production multiplied by the planned output.

To determine the number of workers according to production standards the following formula can be used:

H \u003d Qpl / Nvyr ´ Kvn,

where Qpl- the planned volume of production (work performed) in the established units of measurement for a certain period of time;

Nvyr - production rate in the same units of measurement.

Planning the number of main workers performing work for which there are service standards is reduced to determining total service objects, taking into account the shift of work:

H \u003d (Nset ´ C / Nob) ´ Ksp,

where Nset - the number of units of installed equipment;

WITH - number of work shifts;

ksp- conversion factor attendance workers on the payroll;

Nob - service rate (number of pieces of equipment serviced by one worker).

Number of employees of the enterprise and/or its internal divisions can be represented as a pool of labor resources in man-days or man-hours. Such a fund (Frt) can be determined by multiplying average headcount workers (Chsp) for the average working period in days or hours (Trv):

Frt \u003d Csp ´ Trv.

Working hours v planning period can be determined on the basis of the working time budget according to following formula:

Trv \u003d (Tk - Tv - Tprz - To - Tb - Tu - Tg - Tpr) ´ Psms - (Tkm + Tp - Ts),

where Tk- number calendar days per year;

TV - the number of days off in a year;

Tprz - the number of holidays in a year;

That- the duration of the next and additional holidays, days;

Tb- absence from work due to illness and childbirth;

That- duration study holidays, days;

Tg- time for the implementation of state and public duties, days;

Tpr- other absences permitted by law, days;

Psm- duration of the work shift, h;

Tkm - loss of working time due to a reduction in the length of the working day for nursing mothers, h;

Tp- loss of working time due to the reduction of the length of the working day for adolescents, h;

Ts - loss of working hours due to shortened working hours in pre-holiday days, h

The state of personnel at the enterprise is determined using the following coefficients:

- attrition rate

Kvyb \u003d Chvyb / `H,

where Chvyb is the number of employees who left during the period;

`H - the average number of employees for the period.

- frame acceptance rate

Cpr \u003d Cpr / `H,

where Npr - the number of employees hired for the period;

- staff turnover rate

Ktek \u003d Chuv /`H,

where Chuv is the number of dismissed workers of their own free will, for violations of labor discipline.

- staff turnover ratio

Kob \u003d (Chvyb + Npr) /`H

Working out is defined as the ratio of the volume of manufactured products (Q) to the expenditure of labor time for the production of this induction (T) or to the average number of employees or workers (H):

B \u003d Q / T or B \u003d Q /`H.

Labor intensity of products represents the cost of living labor for the production of a unit of output and establishes a direct relationship between the volume of production and labor costs and is determined by the formula

Tr \u003d T / Q,

where T- time spent on the production of all products (in standard hours, man-hours);

Q- the volume of manufactured products in physical terms.

In general, for the enterprise, labor productivity can be determined by the formula

Ptr \u003d Tp / `H.

where Tp - cost of commodity (gross, sold) products, thousand rubles

Change in labor productivity (I Ptr) for a certain period in terms of production (V) or labor intensity (Tr) can be determined using the following formulas:

I Ptr \u003d B 1 / B 0, or I Ptr \u003d Tr 1 / Tr 0,

where B 1 and B 0- production output, respectively, in the reporting and base periods in the relevant units of measurement;

Tr 1 and Tr 0- labor intensity of products in the reporting and base periods, standard hour. or man-hour.

I Ptr \u003d (B 1 / B 0) x 100 or I Ptr \u003d (Tr 1 / Tr 0) x100,

where I Ptr- growth rate of labor productivity, %.

DI Ptr \u003d [(B 1 - B 0) / B 0] ´ 100 or DI Ptr \u003d [(Tr 1 - Tr 0) / Tr 0 ] ´ 100,

where DI Ptr- growth rate of labor productivity, %.

The increase in the volume of production due to the growth of labor productivity can be determined by the following formula

DQ Ptr \u003d (Ptr 1 - Ptr 0)´Ch 1,

and due to the increase in the number

DQ H \u003d (H 1 - H 0)´Ptr 0

PAYMENT AT THE ENTERPRISE

Task 1. The technological complexity of manufacturing the machine unit is 240 standard hours, including 85 standard hours for category III; for category IV - 140 standard hours, for category V - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this species works, if the hourly tariff rate of the 1st category is 0.500 rubles, and the tariff coefficients for the categories have the following values: III category - 1.204; IV category -1.352, V category - 1.537.

Task 2. Determine the average tariff coefficient for the average category of workers and labor intensity of work, based on the following data:

Task 3. Determine the average hourly rate from the following data:

Task 4. The hourly tariff rate of the 1st category is 0.5 rubles; tariff scale range 1.8. For work in difficult and harmful working conditions, a surcharge to the tariff rate of 12% is established. Calculate the hourly wage rate of the VI category for workers with normal and harmful working conditions.

Task 5. Calculate the wages of a worker according to the piece-bonus wage system using the following data: labor cost rate - 0.4 man-hours per product; price for the product - 0.3068 rubles; 176 man-hours worked: 485 items produced. The bonus is paid for 100% compliance with the norms - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

Task 6. Calculate earnings according to the piece-progressive wage system using the following data:

o the rate of labor costs per part - 2 man-hours;

o 100 parts were produced at a price of 1,537 rubles. per item;

o worked 22 shifts of 8 hours each.

For parts produced in excess of the norm, payment is made at prices increased by 1.5 times.

Task 7. The volume of output in the reporting year - 750 thousand rubles, in the planned year - 900 thousand rubles; Payroll in the reporting year - 150 thousand rubles. Due to structural changes in marketable products, the wage rate will increase by 50% in the planned year. Determine the standard of wages and payroll for the planned year.

Task 8. Calculate the wage fund (payroll) by the standard incremental method according to the following data: the volume of production in the base year - 10 million rubles; the volume of production in the planned year - 13 million rubles; Payroll in the base year - 3 million rubles; payroll growth rate per 1% increase in production volume - 0.5. Due to changes in the structure of the work performed, the payroll standard will increase by 20% in the planned year.

Task 9. Calculate the payroll by the normative-level and normative-incremental methods based on the following data: the volume of production in the base year - 10 million rubles; the volume of production in the planned year - 20 million rubles; Payroll in the base year - 2 million rubles; payroll growth rate per 1% increase in production volume - 0.9.

Basic Formulas

piece rate per unit, works, services, which is determined by the following formulas:

Rsd \u003d t h / N h vyr or Rsd \u003d t h ´ Tcm / N cm vyr,

where Rsd - price per unit of products, works, services, rub.;

t h - hourly rate of work performed, rub.;

tsm - shift duration, h;

H h vyr , H cm vyr - production rate, respectively, per hour of work (in units of production).

If a time limit is set, the piece rate is determined by the formula:

Rsd = t h ´ Hvr,

where Hvr- the norm of time for the manufacture of products (works, services), h.

At direct piecework payment system labor is paid at piece rates directly for the quantity of output produced according to the following formula:

Zsd = Rsd ´ Q ,

where WHSD- piecework earnings, rub.;

Q- Quantity (volume) of produced products (work) in units.

At piecework bonus pay A person who works in excess of earnings at direct piece rates is paid a bonus for the fulfillment and overfulfillment of predetermined quantitative and quality indicators works:

3sd.pr \u003d 3sd + 3pr or 3sd.pr \u003d 3sd ´ (1 + Ppr / 100),

where 3sd.pr- piecework earnings with piecework-bonus wages, rub.;

3pr - premium for overfulfillment of established indicators, rub.;

Ppr- percentage of the bonus for the performance of bonus indicators, %.

An employee's monthly salary (3pm) at the employee's established hourly rate this category(PM) is determined by the formula

3pm = Tch ´ t f,

where t f- number of hours actually worked in a month.

The average tariff rate is determined as the product of the tariff rate of the 1st category by the average tariff coefficient

Tav = T 1 ´ Ks

Kc \u003d SК i ´Ч i / SЧ i; Кс = SК i ´Тр i /SТр i ​​; Kc \u003d SK i ´H-hour i / SH-hour i.

The planned payroll fund (PHOT) can be calculated in four ways:

1. Based on the standard of wages per unit of output (WIP):

,

where Q i- the planned volume of production in physical (value) terms.

2. Based on the indices of changes in wages and labor productivity:

FOT pl \u003d FOT bases ´ (Ipt / Izp),

where payroll bases- the base value of the wage fund in the previous (reporting) year;

Izp and Ipt- indices of changes in wages and labor productivity in the planning period.

3. Based on the rate of growth of the wage fund for each percentage increase in the volume of production:

FOT pl \u003d FOT bases + FOT bases (Nzp ´ DI Q),

where D.I.Q- increase in the volume of production,%;

WIP- the rate of wage growth for each percentage increase in output.

4. Based on the number of employees (Chsp) their annual salary with bonuses and accruals (Zp year):

FOT \u003d Fsp ´ Zp year.

With this method, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees.

Task 1. The technological complexity of manufacturing the machine unit is 240 standard hours, including 85 standard hours for category III; for category IV - 140 standard hours, for category V - 15 standard hours. Determine the average tariff coefficient and the average tariff rate for this type of work, if the hourly tariff rate of the 1st category is 0.500 rubles, and the tariff coefficients for the categories have the following values: III category - 1.204; IV category -1.352, V category - 1.537.

Task 2. Calculate earnings according to the piece-progressive wage system using the following data:

o the rate of labor costs per part - 2 man-hours;

o 100 parts were produced at a price of 1,537 rubles. per item;

o worked 22 shifts of 8 hours each.

For parts produced in excess of the norm, payment is made at prices increased by 1.5 times.

Task 3. The volume of output in the reporting year - 750 thousand rubles, in the planned year - 900 thousand rubles; Payroll in the reporting year - 150 thousand rubles. Due to structural changes in marketable products, the wage rate will increase by 50% in the planned year. Determine the standard of wages and payroll for the planned year.

Task 4. Calculate the wage fund (payroll) by the standard incremental method according to the following data: the volume of production in the base year - 10 million rubles; the volume of production in the planned year - 13 million rubles; Payroll in the base year - 3 million rubles; payroll growth rate per 1% increase in production volume - 0.5. Due to changes in the structure of the work performed, the payroll standard will increase by 20% in the planned year.

Task 5. Plan the payroll on the telegraph, if in the current year the average headcount was 432.2 units, and the wage fund - 564.5 thousand rubles.

For the planned year, it is planned:

· increase in number by 12 average annual units;

· 15% increase in the average monthly salary.

Task 6. In the current year, the payroll in the communication organization amounted to 6780.5 thousand rubles, and income - 12450.8 thousand rubles. Determine the wage fund for the planned year, if revenues are expected to increase by 15% compared to the current year, and the number of employees will remain unchanged.

Basic Formulas

At direct piecework payment system labor is paid at piece rates directly for the quantity of output produced according to the following formula:

Zsd = Rsd ´ Q ,

where Rsd - price per unit of products, works, services, rub.;

WHSD- piecework earnings, rub.;

Q- Quantity (volume) of produced products (work) in units.

At piecework bonus pay A person working in excess of earnings at direct piece rates is paid a bonus for the fulfillment and overfulfillment of pre-established quantitative and qualitative indicators of work:

3sd.pr \u003d 3sd + 3pr or 3sd.pr \u003d 3sd ´ (1 + Ppr / 100),

where 3sd.pr- piecework earnings with piecework-bonus wages, rub.;

3pr - premium for overfulfillment of established indicators, rub.;

Ppr- percentage of the bonus for the performance of bonus indicators, %.

The salary of an employee for a month (3pm) at the established hourly tariff rate of an employee of this category (Tch) is determined by the formula

3pm = Tch ´ t f,

where t f- number of hours actually worked in a month.

The average tariff rate is determined as the product of the tariff rate of the 1st category by the average tariff coefficient

Tav = T 1 ´ Ks

Kc \u003d SК i ´Ч i / SЧ i; Кс = SК i ´Тр i /SТр i ​​; Kc \u003d SK i ´H-hour i / SH-hour i.

The planned payroll fund (PHOT) can be calculated in four ways:

1. Based on the standard of wages per unit of output (WIP):

where Q i- the planned volume of production in physical (value) terms.

2. Based on the indices of changes in wages and labor productivity:

FOT pl \u003d FOT bases ´ (Ipt / Izp),

where payroll bases- the base value of the wage fund in the previous (reporting) year;

Izp and Ipt- indices of changes in wages and labor productivity in the planning period.

3. Based on the rate of growth of the wage fund for each percentage increase in the volume of production:

FOT pl \u003d FOT bases + FOT bases (Nzp ´ DI Q),

where D.I.Q- increase in the volume of production,%;

WIP- the rate of wage growth for each percentage increase in output.

4. Based on the number of employees (Chsp) their annual salary with bonuses and accruals (Zp year):

FOT \u003d Fsp ´ Zp year.

With this method, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees.

The payroll fund in the communications industry can be defined as follows:

Topic Fixed production assets of the enterprise

Task 1. At the beginning of the year, the cost of the OPF was 30 million rubles. In March, the enterprise purchased machine tools for the amount of 6 million rubles, and in June equipment worth 4 million rubles was liquidated. The average depreciation rate is 12%. During the year, the company produced products worth 26 million rubles.

Define:

1. average annual cost of OPF;

2. the amount of depreciation charges for the year;

3. return on assets.

Task 2. At the beginning of the year, the cost of the OPF in the enterprise was 9,500 rubles. Written off during the year due to OPF wear in the amount of 800 rubles. and put into effect new OPF in the amount of 400 rubles. The annual volume of marketable products amounted to 20,700 rubles. with an average annual number of 23 people. Determine the return on assets, capital intensity and capital-labor ratio of the enterprise.

Task 3.Determine the intensive, extensive and integral load of the machine during the month provided that:

1) the machine worked in two shifts of 8 hours;

2) the number of working days in a month - 26;

3) downtime for preventive maintenance is 2.8% of the regime fund of time;

4) downtime for various organizational reasons - 39 hours;

5) the planned labor intensity of one part - 1.5 hours;

6) 220 parts were actually manufactured within a month.

Task 4. There are 10 machines installed on the site of the workshop. Hours of operation are two shifts of 8 hours. The number of working days is 250. The cost of changeover and repair of machine tools is 10% of the regime fund of time. The norm of time for the manufacture of one part is 2 hours. The average percentage of compliance with the norms is 115%. In fact, one machine worked during the year on average 3039 hours.

Define:

1) regime and maximum possible fund machine operating time;

2) annual production of parts for this group of machine tools (production capacity);

3) coefficient of extensive use of machines

Task 5. The cost of fixed assets of the organization of communications as of January 1 of the current year was 1,400 thousand rubles, and as of December 31 - 1,900 thousand rubles. The cost of fixed assets on the first day of the remaining months of the current year was, respectively (in thousand rubles):

for 1/II - 1300 for 1/III - 1400 for 1/IV - 1400 for 1/V - 1600 for 1/VI - 1600

for 1/VII - 1600 for 1/VIII - 1800 for 1/IX - 1800 for 1/X - 1900 for 1/XI - 1900 for 1/XII - 1900

For the same year, the income of the communication organization amounted to 2150 thousand rubles. with an average number of employees in the main activity of 500 people.

Determine the average annual cost of the main production assets, capital productivity, capital intensity and capital-labor ratio.

Task 6. Determine the additional income that the communication organization will receive due to the better use (increase in capital productivity) of fixed production assets, as well as the possible conditional savings of the OPF.

Initial data:

(thousand roubles.)

Task 7. Determine the use of two long-distance channels telephone connection in September based on the following data:

time of action - around the clock;

· total time occupation of channels for conversations - 36480 min;

technical downtime of channels per month - 40 hours;

The average duration of one conversation is 3.5 minutes.

Basic Formulas

ü Initial Cost (Fp)- this is the cost (price) of acquiring this type of fixed assets (machine or device), including transportation costs for delivery; the cost of installation, adjustment, etc., it is also called book value of fixed assets (FB).

ü replacement cost - this is the cost of reproduction of fixed assets in modern conditions. It should be less than the initial cost due to an increase in labor productivity and a decrease in prices for similar objects and is calculated by the formula

Fvos \u003d Fp / (1 + D` I Ptr) t,

where Fp - initial cost, rub.;

D`I Ptr - average annual growth rates of labor productivity in the whole manufacturing industry;

t- time lag (from the year of issue to the time of evaluation).

It is established, as a rule, during the revaluation of fixed assets.

ü Residual value(Fost) is the original cost of fixed assets minus depreciation ( AND), the amount of which is determined by the amount of depreciation for the entire past period of service of the given object of fixed assets

Fost \u003d Fp - I \u003d Fp´ (1 - On ´ t n) ,

where AND- depreciation of fixed assets;

On the- depreciation rate;

T n- the standard service life of the BPF.

ü Residual Value (Fl)- this is the cost of selling worn-out and discontinued fixed assets (scrap price).

ü Average annual cost (Fsr) fixed assets is determined on the basis of the initial cost, taking into account their commissioning and liquidation

where F n.g - the cost of fixed assets at the beginning of the year;

D F vv, D F sel- the cost of input and output fixed assets;

p, t- the number of full months of their work (not work) until the end of the year.

More accurately, the average annual value of fixed assets can be determined by the formula of the average chronological

The balance sheet of fixed assets at full cost is compiled as follows

Fkg \u003d Fng + Fvv - Fvyb,

where Fng, Fkg- total cost of fixed assets as of the beginning and end of the year, respectively;

Fvv- the cost of fixed assets put into operation;

Fvyb - value of retired fixed assets.

The coefficient of physical depreciation by the volume of work can be determined by the formula

If = (Tf´ Qf) /(Tn ´ Mn),

where If- coefficient of physical wear;

tf- the number of years actually worked by the machine;

Qph- the average number of products actually produced per year;

Mn- annual production capacity (normative productivity) of equipment;

Tn- standard service life.

Physical wear over service life is determined by the formula

If \u003d Tf / Tn,

where tf- the actual service life of the means of labor;

Tn- standard service life.

Obsolescence of the first kind calculated by the formula

Im 1 \u003d (Fp - Fv) / Fp,

where Them- the relative value of obsolescence (coefficient);

Fp, Fv- respectively initial and restoration

value of fixed assets.

Obsolescence of the second type is determined by the formula

Im 2 \u003d (Wn - Wc) / Wc,

where Wн, Wс- productivity (or production capacity) of modern and obsolete machines.

Depreciation rate for full restoration (renovation) is determined by the formula

Na = [(Fp - Fl + D) / (Fp ´ t n)] ´ 100%, Na = 1/t n

where On the- depreciation rate, %;

Fp- initial cost of fixed assets, rub.;

fl- liquidation value of fixed assets, rub.;

D- cost of dismantling liquidated fixed assets and other costs associated with liquidation, rub.;

t n- amortization period, year.

The transferred part of the value can be determined by a simplified formula (excluding salvage value)

SА = Ф n ´ N a ´ t f ​​/ 100

where SA- the amount of the transferred part of the cost for t f - years, rub.;

On the- depreciation rate, %;

F n- the initial cost of fixed assets, rub.

shift factor (K cm) can be determined by the formula:

where MS1- the number of machine-shifts of equipment operation in one shift;

MS2- number of machine-shifts of equipment operation in two shifts;

Hb (basic employees) = 17000:4250 = 4

Hb (base workers) \u003d 17000: 3245 \u003d 5.239

Hb (otch. working) \u003d 18500: 4400 \u003d 4.205

Hb (otch. workers) \u003d 18500: 3300 \u003d 5.606

ΔV (working) = 4.205:4 * 100 = 105.125%

ΔV (working) \u003d 5.606: 5.239 * 100 \u003d 107.01%

Hb (working base day) \u003d 17000: 880 \u003d 19.32

Hb (working report days) \u003d 18500: 879 \u003d 21.05

ΔB (workdays) = 21.05:19.32 * 100 = 108.95%

Hb (working base hour) \u003d 17000: 5970 \u003d 2.85

Hv (working hour) \u003d 18500: 5940 \u003d 3.11

ΔB (hours) = 3.11:2.85 * 100 = 109.12%

7. The technological process of souvenir production provides for the production of 1000 pieces of parts on machine No. 1, and 2000 pieces of parts on machine No. 2. The complexity of manufacturing parts on the 1st machine is 0.2 man-hours, on the 2nd - 0.1 man-hours per part.

Determine the average labor intensity of manufacturing parts on the site.

T cf \u003d (1000 * 0.2 + 2000 * 0.1): 3000 \u003d 0.13

8. The travel agency has developed 520,000 tour packages for foreign and 4,500 tour packages for domestic tourism. The total number of workers is 98 people, of which 64 people. are engaged in the development of tour packages of a foreign profile.

Fund of hours worked by all workers - 175.5 thousand hours

Determine the labor intensity of the production of a foreign tour package and a tour package for domestic tourism.

Time worked by one worker = 175.5:98 = 1.79082 thousand hours

Time spent abroad = 1.79082*64 = 114.6122 thousand hours

Hours worked ext. = 1.79082*34 = 60.887 thousand hours

Tzar \u003d 114.6: 520 \u003d 0.22

Tint \u003d 60.86: 4.5 \u003d 13.52

9. From the 1st to the 10th, 32 people worked;

From 11 - 20 - 28 people;

From 20 - 30 - 36 people;

31 - 18 people.

Determine the monthly average.

(320+280+360+18): 31 = 31.55 people

10. The technological complexity of creating a tour package is 240 standard hours, including 85 standard hours for the 3rd category, 140 for the 4th, and 15 for the 5th. Determine the average tariff coefficient and the average tariff rate for this type works, if the hourly tariff rate of the 1st category is 50 rubles; 3rd - 120.4 rubles; 4th - 135.2 rubles; 5th - 153.7 rubles.

K(3) = 120.4:50 = 2.408

K(4) = 135.2:50 = 2.704

K(5) = 153.7:50 = 3.074

K avg \u003d (2.408 * 85 + 2.704 * 140 + 3.074 * 15): 240 \u003d 2.62

T cf \u003d 50 * 2.62 \u003d 131.115 rubles.

11. Determine the average tariff coefficient for the average category of workers and labor intensity of work.

	Rate. coefficient	Number of workers	Labor intensity norm - hour

To avg by category \u003d (1 * 3 + 1.085 * 4 + 1.189 * 16 + 1.345 * 12 + 1.534 * 5 + 1.793 * 3): 43 \u003d 1.29

By labor-ty = (79 * 1 + 105 * 1.085 + 422 * 1.189 + 317 * 1.345 + 132 * 1.534 + 82 * 1.793) : 1137 = 1.293

12. Determine the average hourly rate based on the following data:

	population	Hourly rate, rub

T stav.av. \u003d (3 * 50 + 4 * 54.25 + 3 * 59.45 + 2 * 67.25 + 2 * 76.60 + 1 * 89.65) : 15 \u003d 61.526 rubles.

13. The hourly tariff rate of the 1st category is 50 rubles. Tariff scale range = 1.8. For work in difficult and harmful conditions, a surcharge to the tariff rate of 12% is established.

K (5th category with normal conditions) \u003d 50 * 1.8 \u003d 90 rubles.

Supplement for the 5th category = 90 * 12: 100 = 10.8 rubles.

K (5th category in severe and harmful conditions) \u003d 90 + 10.8 \u003d 100.8 rubles.

Daily norms \u003d 90 * 8 \u003d 720 rubles.

Monthly norms \u003d 720 * 21 \u003d 15120 rubles.

Daily harmful \u003d 100.8 * 8 \u003d 806.4 rubles.

Monthly harmful \u003d 806.4 * 21 \u003d 16934.4 rubles.