Test. Meeting the challenges of ekonom.analizu
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10. On the basis of the following data analyze:
a) factors affect income and profitability of individual products and for the whole company;
b) the break-even sales and enterprise security zone and factors change their level.
Product index A product B
Reporting period Previous period Previous period Reporting period
The volume of sales volume. 5600 6000 4400 6000
Price products, ths. Rub. 100 120 25 30
The total unit cost of production, ths. Rub. 70.0 80.0 20 24
Including variable costs per unit of output, ths. Rub. 50.0 56.0 12.5 15.0
12. Determine the reserve to increase profits and return on sales of product A by:
a) increase sales by 5%;
b) reduction of unit costs by 2.85 th. rub .;
c) increasing the proportion of Class I from 60 to 70% with a corresponding reduction of production second-class (first class price 130 thousand. rub., the second - 105 thousand. rub.);
d) increasing the share of exported products from 25 to 30% (the price of products on the foreign market - 150 thousand. rub., the domestic - 110 thousand. rub.).
13. On the basis of these data, analyze factors of change in net income and its use:
Indicator value, mln.
Reporting period Previous period
1. Profits from the sale of products 190 276
2. Non-operating results related to operating activities 2.9 4.6
3. Profit from investing activities 7.1 9.4
4. The total amount of gross earnings before interest and taxes 200 290
5. Interest for wage funds 28 45
6. Income tax expense 35 58
7. Net profit for the period 137 187
8. Dividends paid 65 80
9. Retained (capitalized) profit 72,107
12. On the basis of the following data, determine:
a) the use of indicators on the number of available equipment, operation time and power and give an assessment of their level of change;
b) changes in production due to the number of existing equipment, working and developing products for 1 Machine hours;
c) the potential for increasing production through:
• increasing the stock of equipment for the two units;
• reduce downtime tselodnevnym each piece of equipment for 4 days;
• increase the shift index of equipment 0.1;
• reduce downtime vnutrismennyh 0.15 hours per shift;
• increasing the output per 1 Machine hours at 30 rub .;
d) performance indicators and usage of fixed assets and changes in their levels of factors;
d) reserves of growth of fixed assets and capital productivity fondorentabelnosti by increasing the output (data solutions n. 12c) and the rental of unused equipment in the amount of 5,800 thousand. rub. The cost of the two additional pieces of equipment - 8,000 thousand. Rub.
Indicator Last year Fiscal year
The sum of operating profit, ths. Rub. 190000276000
The volume of production in current prices, thous. Rub. 660000915000
The average annual cost at current prices, thous. Rub .:
fixed assets 183 820 228 750
the active part of fixed assets (machinery and equipment) 100 000 121 500
The number of equipment units .:
cash 44 47
set 42 46
current 40 45
Worked all the equipment: day shift hours
days 10 000 10 989
changes 20,000 20,000
hours 160 000 150 000
Fund-time equipment performance:
calendar 367 920 394 200
modal 188160201600
Planned 169 200 177 400
Actual 160 000 150 000
a) factors affect income and profitability of individual products and for the whole company;
b) the break-even sales and enterprise security zone and factors change their level.
Product index A product B
Reporting period Previous period Previous period Reporting period
The volume of sales volume. 5600 6000 4400 6000
Price products, ths. Rub. 100 120 25 30
The total unit cost of production, ths. Rub. 70.0 80.0 20 24
Including variable costs per unit of output, ths. Rub. 50.0 56.0 12.5 15.0
12. Determine the reserve to increase profits and return on sales of product A by:
a) increase sales by 5%;
b) reduction of unit costs by 2.85 th. rub .;
c) increasing the proportion of Class I from 60 to 70% with a corresponding reduction of production second-class (first class price 130 thousand. rub., the second - 105 thousand. rub.);
d) increasing the share of exported products from 25 to 30% (the price of products on the foreign market - 150 thousand. rub., the domestic - 110 thousand. rub.).
13. On the basis of these data, analyze factors of change in net income and its use:
Indicator value, mln.
Reporting period Previous period
1. Profits from the sale of products 190 276
2. Non-operating results related to operating activities 2.9 4.6
3. Profit from investing activities 7.1 9.4
4. The total amount of gross earnings before interest and taxes 200 290
5. Interest for wage funds 28 45
6. Income tax expense 35 58
7. Net profit for the period 137 187
8. Dividends paid 65 80
9. Retained (capitalized) profit 72,107
12. On the basis of the following data, determine:
a) the use of indicators on the number of available equipment, operation time and power and give an assessment of their level of change;
b) changes in production due to the number of existing equipment, working and developing products for 1 Machine hours;
c) the potential for increasing production through:
• increasing the stock of equipment for the two units;
• reduce downtime tselodnevnym each piece of equipment for 4 days;
• increase the shift index of equipment 0.1;
• reduce downtime vnutrismennyh 0.15 hours per shift;
• increasing the output per 1 Machine hours at 30 rub .;
d) performance indicators and usage of fixed assets and changes in their levels of factors;
d) reserves of growth of fixed assets and capital productivity fondorentabelnosti by increasing the output (data solutions n. 12c) and the rental of unused equipment in the amount of 5,800 thousand. rub. The cost of the two additional pieces of equipment - 8,000 thousand. Rub.
Indicator Last year Fiscal year
The sum of operating profit, ths. Rub. 190000276000
The volume of production in current prices, thous. Rub. 660000915000
The average annual cost at current prices, thous. Rub .:
fixed assets 183 820 228 750
the active part of fixed assets (machinery and equipment) 100 000 121 500
The number of equipment units .:
cash 44 47
set 42 46
current 40 45
Worked all the equipment: day shift hours
days 10 000 10 989
changes 20,000 20,000
hours 160 000 150 000
Fund-time equipment performance:
calendar 367 920 394 200
modal 188160201600
Planned 169 200 177 400
Actual 160 000 150 000
16. Based on the balance sheet and help him determine:
a) changes in the availability and composition of the sources of funds of the company;
b) the price of the individual sources and the weighted average cost of capital;
c) factors of change weighted average cost of capital;
d) changes in the availability, structure and quality of the company's assets;
d) performance indicators and capital intensity and factors change their level;
e) The ratios of financial stability;
g) ratio of its own working capital and factors of change in its level;
h) the coefficients of coverage own working capital and stable sources of funding;
i) liquidity ratios.
Summarizing the results of the analysis and note the strengths and weaknesses of the analyzed company. Specify the path of strengthening its financial condition.
Balance Sheet at January 1,
Asset Amount, mln. Rub. Liabilities Amount, mln. Rub.
01.01.06 01.01.07 01.01.08 01.01.06 01.01.07 01.01.08
1. Non-current assets III. Equity
Intangible assets 200 250 300 The authorized capital of 800 800 1000
Plant and equipment 1600 2050 2450 Additional capital 1520 1850 2480
Long-term investments 200 200 250 Reserve capital 140 150 180
Total section 1 2000 2500 3000 Retained earnings 350 500 740
Total Section III 2810 3400 4400
II. Current assets IV. Long-term liabilities - - -
Inventories 1030 1400 2400 V. Current liabilities
Including: Bank loans 820 1050 1420
materials and supplies 550 800 1050 Accounts payable 530 750 1180
work in progress 250 320 700 Including:
Finished products 230 280 650 suppliers and contractors 380 510 794
Accounts receivable 450 500 850 50 68 101 staff
Short-term investments 120 60 40 Budget 62,102,145
Cash 560 740 710 Advances received 25 80
Total for section II 2160 2700 4000 Other creditors 38 45 60
BALANCE SHEET 4160 5200 7000 Total Section V 1350 1800 2600
BALANCE SHEET 4160 5200 7000
Help to balance
The index level indicator, million rubles.
Last year Fiscal year
The total amount of gross income from all activities before interest and taxes 200 290
Profit from sales 190 276
Revenue from product sales 670,900
Cost of sales 480 624
Including fixed costs 145,198
Income taxes 35 58
Interest on loans 28 45
The amount of dividends paid 65 80
The annual inflation rate,% December 10
Consumption of raw materials and supplies 290 360
Shipped finished products 675 935
Collection of receivables 624 810
The negative cash flow for the year 750 980
Overdue receivables,% 7.2 10.8
Overdue accounts payable,% 1.5 3.3
17. Complete the balance sheet if the financial leverage ratio is 0.75;
the share of long-term debt in the total amount of borrowed funds - 30%;
the current ratio 1.8;
turnover ratio of current assets - 2.4;
the average period of collection of receivables - 30 days;
Inventory turnover duration - 90 days.
Determine the availability of working capital and its share in current assets.
Balance as of January 1, mln.
Assets Amount Liabilities Amount
1. Non-current assets III. Shareholders' equity 25,000
II. Current assets IV. Fixed liabilities
V. reserves Short-term liabilities
Debtors Balance
cash
Total for section II
Balance
a) changes in the availability and composition of the sources of funds of the company;
b) the price of the individual sources and the weighted average cost of capital;
c) factors of change weighted average cost of capital;
d) changes in the availability, structure and quality of the company's assets;
d) performance indicators and capital intensity and factors change their level;
e) The ratios of financial stability;
g) ratio of its own working capital and factors of change in its level;
h) the coefficients of coverage own working capital and stable sources of funding;
i) liquidity ratios.
Summarizing the results of the analysis and note the strengths and weaknesses of the analyzed company. Specify the path of strengthening its financial condition.
Balance Sheet at January 1,
Asset Amount, mln. Rub. Liabilities Amount, mln. Rub.
01.01.06 01.01.07 01.01.08 01.01.06 01.01.07 01.01.08
1. Non-current assets III. Equity
Intangible assets 200 250 300 The authorized capital of 800 800 1000
Plant and equipment 1600 2050 2450 Additional capital 1520 1850 2480
Long-term investments 200 200 250 Reserve capital 140 150 180
Total section 1 2000 2500 3000 Retained earnings 350 500 740
Total Section III 2810 3400 4400
II. Current assets IV. Long-term liabilities - - -
Inventories 1030 1400 2400 V. Current liabilities
Including: Bank loans 820 1050 1420
materials and supplies 550 800 1050 Accounts payable 530 750 1180
work in progress 250 320 700 Including:
Finished products 230 280 650 suppliers and contractors 380 510 794
Accounts receivable 450 500 850 50 68 101 staff
Short-term investments 120 60 40 Budget 62,102,145
Cash 560 740 710 Advances received 25 80
Total for section II 2160 2700 4000 Other creditors 38 45 60
BALANCE SHEET 4160 5200 7000 Total Section V 1350 1800 2600
BALANCE SHEET 4160 5200 7000
Help to balance
The index level indicator, million rubles.
Last year Fiscal year
The total amount of gross income from all activities before interest and taxes 200 290
Profit from sales 190 276
Revenue from product sales 670,900
Cost of sales 480 624
Including fixed costs 145,198
Income taxes 35 58
Interest on loans 28 45
The amount of dividends paid 65 80
The annual inflation rate,% December 10
Consumption of raw materials and supplies 290 360
Shipped finished products 675 935
Collection of receivables 624 810
The negative cash flow for the year 750 980
Overdue receivables,% 7.2 10.8
Overdue accounts payable,% 1.5 3.3
17. Complete the balance sheet if the financial leverage ratio is 0.75;
the share of long-term debt in the total amount of borrowed funds - 30%;
the current ratio 1.8;
turnover ratio of current assets - 2.4;
the average period of collection of receivables - 30 days;
Inventory turnover duration - 90 days.
Determine the availability of working capital and its share in current assets.
Balance as of January 1, mln.
Assets Amount Liabilities Amount
1. Non-current assets III. Shareholders' equity 25,000
II. Current assets IV. Fixed liabilities
V. reserves Short-term liabilities
Debtors Balance
cash
Total for section II
Balance
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