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Test on the topic: Production: costs, revenue, profit.

Option 1

A1. The process of creating new types of products:

1) production 2) consumption 3) trade 4) distribution

A2. Which of the following is a disadvantage of conveyor production?

1) low labor productivity 2)no division of labor

3 ) monotony of work 4) high costs

A3. Are the judgments about production correct:

A) the consumer helps the manufacturer determine what, how much and of what quality

Produce;

B) the best production is single production of a product?

1) only a is true 2) only b is true 3) both judgments are correct 4) both judgments are incorrect.

A4. Are the statements about total costs correct?

A) total costs cannot be less than profit;

B) total costs consist of fixed and variable costs?

1) only a is true 2) only b is true 3) both judgments are correct 4) both judgments are wrong

IN 1. Which of the following is a variable cost of production?

1. workers' wages

1. costs of purchasing raw materials
2. fee for using the premises
3. fare
4. enterprise director's salary

C 1. What are production costs? Write two sentences containing information

About production costs.

Option 2

A1. The excess of sales revenue over the costs of production of goods:

1) salary 2) costs 3) profit 4) expenses

A2. What consequences will the reasonable implementation of new technologies in production lead to?

1 ) the number of workers will increase

2) labor productivity will increase

3) costs per unit of production will increase

4) production volumes will decrease

A3. Are the judgments about production costs correct:

A) production costs are divided into variable and constant;

B) are variable costs controllable by the manufacturer?

1) only a is true 2) only b is true 3) both judgments are correct 4) both judgments are wrong

A4. Is it true that:

A) excessive division of labor can lead to decreased productivity.

Enterprises;

B) is revenue the profit of the enterprise?

1) only a is true 2) only b is true 3) both judgments are correct 4) both judgments are wrong

Test on the topic: “Production: costs, revenue, profit”

Option 1		Option 2
	What is production? a) purchase and sale of goods; b) the process of any labor; c) the process of creating various types of economic products; d) anything.		Why can't society stop producing? a) because he cannot stop consuming; b) because production is aimed at helping those in need; c) because production is an exciting process; d) because production is massive.
	Why do costs decrease when production volumes increase? a) there are more producers; b) government assistance to private enterprises increases; c) with an increase in production volumes, a unit of production becomes better; d) the more products an enterprise produces with available resources, the cheaper on average each unit of goods will cost.		2. What are production costs? a) costs only for wages of employees of the enterprise; b) personal expenses of the management of the enterprise; c) the amount of expenses for modernizing the enterprise; d) the sum of all expenses for organizing the production of goods and or provision of services.
	What are the common costs? a) costs that do not change depending on the volume of production; b) costs, the value of which changes depending on changes in the volume of production; c) costs of severance pay when dismissing employees; d) expenses for the acquisition of all resources necessary to produce a certain amount of output.		Who is Ivan Tikhonovich Pososhkov? a) general of the army; b) merchant and landowner; c) archpriest; d) sugar factory.
	What is division of labor? a) detailing large tasks into several small ones, so that the employee performs one or more small operations; b) command and administrative activities of management in relation to employees; c) activities aimed at facilitating the work of employees; d) innovation in production.		Indicate the name of the scientist who studied the role of the division of labor in the development of production? a) Anton von Rutner; b) Karl Semper; c) Evgeny Markov; d) Adam Smith.
	What is profit? a) excess revenue from the sale of goods over the total amount for their production and sale; b) any type of income; c) reserve fund of the enterprise budget; d) the amount of money that is planned to be earned.		What is the name of the part of income that an enterprise gives to the state for the development of the country's economy? a) loan; b) tax; c) emissions;

Guidelines for solving problems

Profit is the final, effective, financial indicator of the production and economic activity of an enterprise. There are three types of profit: gross profit, profit from sales of products (works, services) and net profit.

Gross profit is the amount of profit (loss) from the sale of a product (work, services), fixed assets, other property of the enterprise and income from non-sales operations, reduced by the amount of expenses for these operations.

Profit (loss) from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (works, services) without value added tax and excise taxes and the costs of production and sales included in the cost of products (works, services).

Income (expenses) from non-operating operations includes income received from equity participation in the activities of other enterprises, from leasing property, income (dividends, products) on shares, bonds in other securities owned by the enterprise, as well as other income ( expenses) from operations not directly related to the production of products (works, services) and their sale, including amounts received and paid in the form of sanctions and compensation for losses.

Net profit is the remainder after paying taxes established by law from gross profit. The net profit of the enterprise is used for its own needs.

Balancing profits against costs means profitability or rate of return.

In practice, there are two options for measuring the rate of return. This is the ratio of profit to current costs - enterprise costs (cost) or to the advance investment
(fixed production assets and working capital), do not distinguish between the profitability of products and the profitability of the enterprise (production).

Product profitability is determined as follows:

R pr = PR / S * 100%, (53)

where R pr - product profitability, %;

PR - amount of profit, rub.;

C - production cost, rub.

Enterprise profitability:

P pred = HP / (F o + F o) * 100%, (54)

where Ppre is the profitability of the enterprise, %;

F about - the cost of fixed production assets;

F ob - amount of working capital, rub.

Tasks

Task No. 1

Using the following data, calculate the balance sheet (gross) profit (in rubles) for the production association:

1. Cost of commercial products – 240600

2. Total cost of TP – 180320

3. Profit from sales of fixed assets – 1504

4. Profit from sales of automotive products – 240

5. Profit from the sale of fuel – 18

6. Profit from the sale of excess container stocks – 28

7. Paid fines – 150

8. Fines received

Problem No. 2

Initial data

Task No. 3

Determine the profitability of producing 1 tube. Canned food “Ukha Astrakhanskaya”, if the wholesale price is 1 tube. - 680.5 rubles, and the cost of 1 tube. – 520.0 rub. Determine the change in profitability of 1 tube. Canned food in case of cost reduction by 22 rubles.

Problem No. 5

Compare product profitability for two quarters based on the following data:

Problem No. 6

1. The cost of commercial products is 320,500 rubles.

2. The total cost of the TP is 21,000 rubles.

3. Profit from reducing the cost of construction and installation work – 45 rubles.

4. Profit from the sale of unnecessary fixed assets – 120 rubles.

5. Profit from the reorganization of subsidiary farm products – 20 rubles.

6. Profit from the sale of fuel – 15 rubles.

7. Paid fines – 100 rubles.

8. Fines received – 110 rubles.

9. Taxes to the budget of different levels - 35,213 rubles.

Problem No. 7

Initial data (in rubles)

Problem No. 8

Determine the profitability of producing a unit of product in the case of a reduction in cost by 20 rubles, if the wholesale price of 1 product is 785 rubles, and the cost of 1 product is 600 rubles.

Problem No. 9

Determine the profitability of all products for the year, given the following data:

Number of products produced – 3200 pcs.

The price of one product is 60 rubles.

The cost of one product is 50 rubles.

Control tests on the topic:

"FIXED FUNDS OF THE ENTERPRISE"

Test No. 1

1. The concept of fixed assets;

a) these are means of labor that participate in the production process many times, without changing their natural material form, and transfer their value to the cost of the finished product in parts, as they wear out;

b) these are objects of labor that participate in the production process once and transfer their cost to the cost of the finished product;

c) these are tools of labor.

2. The concept of depreciation as a self-supporting category:

a) the amount of physical and moral wear and tear;

b) the amount of physical wear and tear;

c) that part of the cost that is transferred to the cost of finished products, equal to the sum of physical and moral wear and tear.

3. How is depreciation calculated on retired fixed assets?

a) from the first day of the month of their operation;

b) terminates on the first day of the month following the month of disposal;

c) accrual stops.

4. How is the obsolescence coefficient of the main

a) b) V)

where K m.i. - obsolescence coefficient;

О с - residual value of fixed assets;

a - depreciation of fixed assets.

5. Task.

The total initial cost of the machine is 10.2 million rubles, service life is 8 years. Modernization costs will amount to 2.3 million rubles, dismantling costs - 0.2 million rubles, residual value of the machine - 0.5 million rubles. Determine the annual amount of depreciation and the depreciation rate.

Test No. 2

1. Composition of fixed assets:

a) raw materials, vehicles;

b) buildings, basic and auxiliary materials, low-value and wear-out equipment with a service life of more than 1 year;

c) buildings, structures, transmission devices, working and power machines and equipment, computer technology, vehicles, production and business equipment, tools.

2. How is depreciation over the entire service life determined:

a) A - P(B) + P - L(O); b) A = P(B) - P + L(O); c) A = P + P + O;

where P(V) is the initial or replacement cost;

R - costs of dismantling fixed assets;

L(O) - liquidation or residual value.

3. Which fixed assets are not subject to depreciation:

a) fixed assets during reconstruction;

b) fixed assets during reconstruction and technological re-equipment with their complete stop and during the period of conservation;

c) fixed assets at the time of conservation.

4. The retirement rate of fixed assets is determined by the formula:

A) b) V)

where K select is the retirement rate;

OF vyb - the cost of retired fixed assets;

5. Task.

Using the table data, determine capital productivity, capital intensity, capital profitability of fleet bases, and compare the efficiency of using fixed assets in associations:

Test No. 3

1. Composition of fixed non-productive assets:

a) residential buildings, dormitories, canteens, dispensaries, kindergartens and nurseries, hospitals listed on the balance sheet of an industrial enterprise;

b) working machines and equipment;

c) vehicles within the enterprise.

2. How is the annual depreciation rate practically determined:

A) b) V)

where N is the annual depreciation rate in%;
A - full depreciation over the entire service life;

B - replacement cost; О - residual value;

a - annual depreciation.

3. The amount of underaccrued depreciation charges in the event

write-off of fixed assets until their book value is fully transferred to production and distribution costs:

a) reimbursed from the profits remaining at the disposal of the enterprise;

b) reimbursed through taxes on profits; .

c) depreciation stops.

4. How is the capital productivity of fixed assets determined:

A) b) V)

where F from - capital productivity of fixed assets;

VP - gross output;

P - sold products;

OF n - initial cost of fixed assets;

OF in - replacement cost of fixed assets.

5. Task.

The enterprise's fixed production assets at the beginning of the year amounted to 2825 thousand rubles. Entry and disposal of fixed assets into

during the year are reflected in the table:

Determine: the average annual and output cost of fixed production assets, as well as retirement and renewal rates.

Test No. 4

1. Sources of financing of fixed production assets are:

a) profit;

b) depreciation for renovation, profit, bank loans;

c) funds from other organizations.

2. How is the amount of annual depreciation practically determined:

where a is the amount of annual depreciation;

N - annual depreciation rate;

P is the initial cost of fixed assets;

O - residual value of fixed assets;

L - liquidation value of fixed assets.

3. The essence of accelerated depreciation:

a) complete transfer of the book value of fixed assets to the cost of products;

b) transferring the initial cost of fixed assets to the cost of production;

c) is a targeted method of transferring their book value to production and distribution costs more quickly than the standard service life of fixed assets.

4. The average annual cost of fixed production assets is determined by the formula:

a) OF av = OF n.g. + OF input – OF select;

b) OF av = OF k.g. + OF average input – OF average selection;

B) OF av = OF n.g. + OF average input – OF average selection,

where PF av - average annual cost of fixed assets;

OF N.G. - cost of fixed assets at the beginning of the year;

OF k.g. - value of fixed assets at the end of the year;

OF input - the cost of fixed assets introduced during the year;

OF select. - the cost of fixed assets disposed of during the year;

PF averaged - average annual input of fixed assets;

OF avg.vyb - average annual disposal of fixed assets.

5. Task.

There are 100 machines installed in the workshop of the machine-building plant. The workshop's operating mode is two-shift, shift duration is 8 hours. The annual production volume is 280 thousand products, the production capacity of the workshop is 310 thousand products.

Determine the shift ratio of machine tools, the ratio of extensive, intensive and integral loading. It is known that in the first shift all machines work, in the second - 50% of the machine park; the number of working days per year is 260, the actual operating time of one machine per year is 4000 hours.

Test No. 5

1. Types of valuation of fixed assets:

a) according to initial, restoration and residual;

b) at initial and liquidation value;

c) according to initial or restoration minus wear.

2. For which funds is the accelerated depreciation method applied:

a) in relation to all funds;

b) in relation to fixed assets used to increase the production of computer technology, new advanced types of materials, instruments and equipment, expanding the export of products in cases where they carry out a massive replacement of worn-out and obsolete equipment with new, more productive ones;

c) for vehicles with a service life of up to 3 years.

3. From what year was a new form of depreciation charges introduced?

fixed assets:

a) since 1989; b) 1990; c) 1991; d) 1996

4. How is the capital-labor ratio determined:

a B C)

where F t is the capital-labor ratio;

OF avg - average annual cost of fixed assets;

OF n - initial cost of fixed assets;

OF input - the cost of introduced fixed assets;

SCH - average number of employees.

5. Task.

The cost of the workshop equipment is 1,500 thousand rubles. From March 1, equipment worth 45.6 thousand rubles was put into operation; Since July 1, equipment worth 20.4 thousand rubles has been retired. The production volume is 800 thousand tons, the price for 1 ton is 30 rubles. Production capacity - 1000 thousand tons.

Determine the value of equipment capital productivity and the coefficient of intensive use.

Test No. 6

1. The initial cost of fixed assets is:

a) cost at purchase prices;

b) cost at purchase prices, transportation costs and installation and installation costs;

c) the cost of installation work.

2. What is established by the new depreciation standards:

a) new depreciation rates are provided only for the complete restoration of fixed assets;

b) all types of repairs of fixed assets (current, medium, capital) are carried out at the expense of the repair fund;

c) new depreciation rates are provided only for the complete restoration of fixed assets and all types of repairs are carried out at the expense of the repair fund.

3. What types of machinery, equipment and vehicles are not covered by the accelerated depreciation method:

a) machines, equipment and vehicles with a standard service life of up to 3 years; unique technology and equipment intended for use only for certain types of tests and the production of a limited number of types of specific products;

b) your option;

c) machines, equipment and vehicles with a service life of more than 3 years.

4. How is the capital return on fixed assets determined:

where PR is profit;

F r - capital return;

P - profitability;

OF avg - average annual cost of fixed assets;

OF p - the initial cost of fixed assets.

5. Task.

Based on the table data, determine the capital productivity and capital-labor ratio for two fleet bases and draw conclusions:

Test No. 7

1. The residual value of fixed assets is:

a) initial or restoration minus wear;

b) depreciation of fixed assets;

c) liquidation value.

2. Unused funds from the repair fund:

a) transfer to the next year and are not subject to withdrawal;

b) close;

c) are spent during the year.

3. Is the use of accelerated depreciation a basis for increasing prices and tariffs for manufactured products, works and services:

4. How is the intensive load factor of fixed assets determined:

where K f.n. - intensive load factor;

V f - gross output in fact;

In pl - gross output according to plan;

T f - actual operating time of fixed assets;

T pl - planned operating time of fixed assets.

5. Task.

The cost of all fixed production assets for the merger at the beginning of the year is 420 thousand rubles. From May 1, equipment worth 45 thousand rubles is put into operation; from April 1, worn-out, self-depreciating equipment worth 80 thousand rubles is written off.

Determine the average annual cost of fixed assets and the cost of fixed assets at the end of the year.

Test No. 8

1. What does the residual value of fixed assets show:

a) part of the cost that has not yet been transferred to the cost of finished products;

b) part of the cost that has already been transferred to the cost of finished products;

c) part of the cost that has already been transferred to the cost of finished products.

2. How is depreciation calculated on fixed assets,

newly put into operation:

a) from the first day of the month following the month of disposal;

b) from the first day of the month of their operation;

c) from the first day of the month following the month of their commissioning.

3. Accelerated depreciation of fixed assets increases the rate

annual depreciation charges:

b) no more than 2 times;

c) more than 2 times.

4. The coefficient of physical depreciation of fixed assets is determined

according to the formula:

A) b) V)

where K f.n. - coefficient of physical use of fixed assets;

And o.f. - the amount of depreciation of fixed assets;

OF n - initial cost of fixed assets;

OF o - residual value of fixed assets;

A - depreciation over the entire service life;

T - service life.

5. Task.

The cost of fixed production assets based on the fleet at the beginning of the year amounted to 80,270 thousand rubles; On September 1, it is planned to put into operation the BATM vessel worth 11,803.2 thousand rubles, and from July 1, the BATM vessel worth 8,223.1 thousand rubles. Vessels are decommissioned during the year: from March 1 - worth 563.2 thousand rubles, and from April 1 - worth 782.7 thousand rubles.

Determine: average annual and output capacities.

Control tests on the topic:

"WORKING CAPITAL OF THE ENTERPRISE"

Test No. 1

I. The working capital of an industrial enterprise is:

a) means of labor that are consumed once in the production cycle;

b) objects of labor that transfer their value to finished products in parts;

c) part of the production assets (objects of labor), which are entirely consumed in each production cycle, transfer their value once and completely to the created products, changing their natural form during the production process.

2.Composition of working capital:

a) inventories, work in progress, semi-finished products of own production and future expenses
periods;

b) inventories;
c) raw materials, supplies.

3.The concept of current stock:

a) the stock necessary for the normal implementation of the production process;

b) stock intended to ensure uninterrupted production during the period between two next deliveries;

c) this is the maximum reserve.

4.The concept of safety stock:

a) the reserve required for the preparation of materials for production;

b) the stock required to carry out the production process;

c) the reserve necessary to guarantee against interruptions in the material and technical support of the enterprise.

Determine the standard for working capital in work in progress; turnover of the enterprise's working capital, if it is known that the production output for the year amounted to 12,000 units, the cost of the product is 90 thousand rubles, the price of the product is 25% higher than its cost; average annual working capital balance - 52,000 thousand rubles; the duration of the product manufacturing cycle is 5 days; the coefficient of increase in costs in work in progress is 0.5.

Test No. 2

1.The concept of working capital:

a) the totality of circulating funds, circulation funds;

b) finished products and cash;

c) inventories and finished goods.

2.Composition of circulation funds:

a) finished products in warehouse;

b) cash;

c) finished products in warehouse; products shipped and in transit; funds in settlements and in the current account.

3. The concept of preparatory stock:

a) stock intended for uninterrupted production;

b) the reserve necessary for the preparation of materials arriving at the enterprise for production consumption;

c) the stock necessary for the normal implementation of the production process.

4. The rate of consumption of material resources is understood as:

a) a plan target that determines the minimum allowable consumption of material per unit of production or processed raw materials;

b) a planned target that determines the maximum allowable stock of material;

c) a plan target that determines the maximum allowable consumption of material per unit of product (work, service) under certain organizational and technical conditions.

5. Task.

According to the table, determine the turnover indicators of the working capital of the production association for the 1st quarter of the year, having the following data:

Test No. 3

I. Composition of the rate of consumption of material resources:

a) technological consumption and technological losses;

b) net (useful, technological) consumption, technological losses and losses during transportation and storage;

c) current and safety stocks of materials.

2. Why were standards for the consumption of material resources introduced:

a) for economy mode;

b) to determine the total consumption of materials;

c) to determine current and safety stocks.

3. Is it possible to spend material resources in an amount less than the norm:
a) yes; b) no; c) Your option.

4.How to determine the working capital turnover ratio:

A) b) V)

where P - sold products;

VP - gross output;

TP - commercial products;

SO - average balance of working capital;

О - balance of working capital at the beginning of each period;

Out – output per 1 employee.

The net weight of the product produced by the enterprise is 40 kg; Its annual output is 5000 units. The current material utilization rate is 0.9; the company plans to increase it to 0.92. The price of 1 kg of material is 45 thousand rubles.

Determine the current and planned rate of material consumption; annual savings from increasing the material utilization rate in physical and value terms.

Test No. 4

1.The working capital turnover ratio shows:

where O is the balance of working capital at the beginning of each month, year or end of the year.

In the reporting year, with a working capital standard of 120 million rubles. 740 million rubles worth of products were produced. How should the working capital standard change if for the planned year it is planned to increase the production program by 15%, and the working capital turnover ratio will increase by 25%?

Test No. 5

1. How is the working capital load factor determined:

A) b) c)

where CO is the average annual balance of working capital;
P - volume of products sold;
O - balance of working capital;

VP - gross output.

2.What does the working capital load factor show:

a) the amount of products sold by the amount of current assets
funds;

b) shows the amount of working capital per 1

rub. sold products;

c) shows the amount of working capital per 1

rub. commercial products.

3. The working capital standard is:

a) a plan target that determines the minimum stock of working capital required for an uninterrupted production process;

b) maximum allowable stock;

c) minimum consumption of working capital per unit of finished product (work, services).

4. Standardized working capital includes:

a) finished products and cash;

b) funds in settlements;

c) inventories, work in progress, deferred expenses and finished goods in stock.

The net weight of a product part made of steel is 100 kg.

The steel consumption rate is 108 kg. 3000 products are produced per year.

Steel deliveries are carried out once a quarter. Transport stock - two days. Determine the value of the production reserve and the steel utilization rate.

Test No. 6

1. Composition of non-standardized working capital:

a) products shipped, in transit, cash
funds in settlements and current accounts;

b) finished products in warehouse;

c) cash.

2. Sources of formation of working capital:

a) own funds;

b) borrowed and raised funds;

c) own, borrowed and attracted funds.

H. How is the standard of working capital for production inventories determined:

a) the cost of one day’s consumption;

b) the cost of one-day consumption of material resources for the rate of working capital (in days) for each element;

c) the cost of one-day consumption of material resources for the duration of the production cycle (in days).

4.What does the rate of working capital in production inventories consist of in days for certain types of material resources:

a) from the time spent by raw materials and materials in transit;

b) from the time the raw materials are in transit, the time for
acceptance, unloading, warehousing, preparation time for production and stay in the form of current and safety stocks;

5. Task a.

According to the table, determine the number of revolutions and the duration of one revolution in days of all working capital and normalized working capital for the 1st quarter, if the cost of products sold for the 1st quarter is 90,580 rubles.

Test No. 7

1. How is the work in progress standard determined:

a) by the coefficient of increase in costs in work in progress;

b) as the product of the average output of finished products by the duration of the production cycle (in days) and the coefficient of increase in costs in work in progress;

c) by the duration of the production cycle.

2. What constitutes the duration of the production cycle in work in progress;

a) from the time of the working period, natural processes and breaks during the production process;

b) from the time of the working period;

c) from the time of presence of material resources in the form of current and safety stocks.

3. The procedure for determining the working capital standard for finished products:

a) as the product of the average daily output of marketable products at production cost by the rate of working capital in finished products in days;

b) as the product of one-day production of commercial products by the duration of storage of finished products in the factory warehouse;

c) Your option.

4. Composition of the working capital norm for finished products in days;

a) of the days required for the preparation and shipment of products, execution of documents and delivery of them to the bank;

b) from the time the finished product is in transit;

c) from the residence time in the form of current and safety stocks.

5. Task.

The marketable output of the base period for the production association amounted to 1,350 thousand rubles, and the material intensity indicator was 70 kopecks. for 1 ruble. In the planned period, the volume of marketable products increased by 5%, and material consumption decreased by 1 kopeck.

Determine the absolute savings obtained as a result of reducing material consumption.

Benchmark tests

Osipova Daria group TD1-1

1. The most complete definition of the concept of “profit”

a) source of funds for investment

*b) the final financial result of the production and economic activities of the enterprise, an indicator of its effectiveness

c) the source of payments to the budget

d) the final result of transactions

2.Profit from sales of products is defined as:

a) the sum of all goods

b) the difference between revenue from sales of products

c) the price of inventory without value added tax

*d) the difference between revenue from sales of products without value added tax

3. The total amount of profit received depends on

*a) sales volume and price level

b) price level

c) the scale of trading activity

d) purchasing power of the population

4. What is the source of funds for the payment of dividends to the JSC, distribution between participants in proportion to their shares in limited liability companies:

a) gross profit

* b) net profit

c) intangible assets

d) non-operating expenses

5. Logical sequence of profit planning:

a) formation of an information base for profit planning; evaluation of the received calculations; formation of an information base for profit planning

b) selection of the forecast profit value; assessment of profitability by product range; enterprise profitability planning

*c) setting goals and objectives for profit planning; formation of an information base for profit planning; determination of profit and the most important economic and financial indicators of the enterprise’s activities

d) making changes to the organization and management of the trade process by range of goods and types of activities in order to increase profits; formation of an information base for profit planning

6. The amount of profit depends on:

a) the correct choice of assortment

b) creating competitive conditions for the sale of their goods

c) on production volume

*d) all options are correct

7. Comparing profits with costs means:

a) profitability

*d) rate of return

8. All profit received by a trading enterprise is called:

a) cumulative

*b) balance sheet

c) residual

d) distribution

9. Profit before tax is determined:

a) as the difference between sales revenue and the total cost of goods sold

*b) as the difference between sales profit and the balance of operating and non-operating income and expenses

c) what is the difference between gross profit and commercial and administrative expenses

d) what is the difference between sales profit and all expenses

10. What does the concept of “gross profit of an enterprise” include:

a) revenue from sales of products

b) monetary expression of the value of goods

c) the difference between revenue from sales of products and the full production cost of marketable products

*d) profit from sales of products, results from other sales, income from non-operating operations, expenses and losses from non-operating operations

11. Product profitability can be defined as the ratio:

a) sales revenue to material costs

*b) the absolute value of profit to the cost of production

c) profit to material costs

d) profit to the wage fund

12. What is included in the main group of factors that influence the profit volume of a trading enterprise:

*a) Balance of income and expenses on non-operating operations

b) tax intensity of the enterprise

c) the number of employees of the enterprise

d) turnover and capital composition

13. At the final stage of analyzing the profit of a trading enterprise:

*a) the main reserves for profit growth and profitability are identified and measures are developed to increase the profitability of the enterprise.

b) the obtained effect is compared with the costs or resources used

c) studying the profit from the sale of fixed production assets

d) identifying factors affecting profit

14. Profit is an indicator:

*a) economic effect

b) economic efficiency

c) production profitability

d) business profitability

15.The net profit of an enterprise is defined as:

*a) the difference between book profit and mandatory deductions from profits to the budget and funds of the enterprise

b) the difference between the gross income of the enterprise and the total costs of production and sales of the enterprise’s products

c) the difference between book profit and profit from non-operating income

d) the difference between revenue and total costs of production and sales of products

16.The profitability threshold reflects:

a) the net income of the enterprise in cash, necessary for expanded reproduction

*b) the amount of revenue from sales at which the enterprise has neither losses nor profits

c) the minimum required amount of revenue to reimburse the fixed costs of production and sales of products

d) the ratio of profit received to production costs

17. Indicate which method of profit planning is based on the construction of multifactor models:

a) direct counting method;

b) profitability forecast method;

*c) analytical method;

d) liquidity overlap analysis method.

18. What kind of profit is subject to taxation:

a) net profit

*b) gross profit

c) book profit

d) profit from product sales

19. The source of profit generation can be the non-operating activities of the enterprise, namely:

a) data on the receipt of funds to the current account and to the cash register for finished products shipped or issued from the warehouse of the enterprise on an accrual basis

b) data on products shipped but not paid on time

c) remnants of finished products that are not sold

*d) income from previous years identified in the reporting year

20. Factors influencing the proportions of profit distribution are divided into external and internal. External factors include:

*a) legal restrictions (income tax rates, interest deductions to reserve funds, etc.)

b) the level of the financial leverage ratio (the ratio of debt and equity capital), which is one of the indicators of financial risk and one of the factors determining the return on equity capital

c) the need for accelerated completion of initiated investment projects

d) the current solvency of the enterprise, at a low level of which the enterprise must reduce the consumed part of the profit

21. Calculation of the overall economic profitability (profitability) of a trading enterprise is carried out using the formula:

a) Rsk = – x 100%

*b) Рο = П/Т 100

c) PP = Pr + VnD – VnR – NP

d) Rk = P / Ks

22. Return on sales ratio:

a) show the efficiency of using equity and borrowed capital

b) shows the company’s ability to use working and non-working capital and how many units of cash the company needs to obtain a unit of profit

*c) shows the share of gross, net and operating profit per unit of sales

d) determines the percentage of excess revenue from the sale of goods and services

23. Profit of a trading enterprise and number of employees factors:

*a) mutually influencing

b) unrelated

c) inversely proportional

d) there is no correct answer

24. Under stable economic conditions, the main way to increase profits from product sales is to:

a)increasing costs in terms of intangible costs

*b) reducing costs in terms of material costs

c)increasing costs in terms of material costs

d) reducing intangible costs

25. The effect of changes in the volume of trade turnover on the amount of profit is calculated using the formula:

a) Vl.UIO = T1 (UIO1 – UIOo) /100

b) Knp = NP / VP

*c) Vl.T = Po (T1 – To) / 100

d) Vl.ATC = T1 (ATC1 – ATC) / 100

26. Net profit ratio:

a) shows what share of the profit of a trading enterprise is withdrawn from the trading enterprise to the budgets of various levels in the form of taxes and fees

*b) characterizes the share of profit remaining at the disposal of the trading enterprise

c) shows the amount of net profit paid to the personnel of the enterprise

d) characterizes the entire profit of a trading enterprise

27. The economic profit of an enterprise differs from the indicator of accounting profit in that:

*a) when calculating it, the cost of using all long-term and other interest-bearing obligations is taken into account, and not just the cost of paying interest on borrowed funds

b) when calculating it, the cost of using short-term interest obligations is not taken into account

c) when calculating it, only the cost of short-term interest obligations is taken into account

d) when calculating it, the cost of using long-term and other interest-bearing obligations is not taken into account

28. An important direction at the preparatory stage of analyzing the profit of a trading enterprise is the study of the basic economic prerequisites for the analysis, for example:

a) assessment of the efficiency of using net profit

b) highlighting the main reserves for profit growth and profitability

*c) study of legislative and regulatory documents on issues of accounting, formation and taxation of profits of trading enterprises

d) development of measures to increase the profitability of the enterprise

29. Profit from the sale of goods primarily depends on:

a) fixed capital of the enterprise

*b) level of trade markup

c) income of the population

d) working capital of the enterprise

30. When forecasting profit from sales of products (works, services), the average annual rate of change in profitability is used:

*a) for 3–5 years preceding the planned period

b) for 1 year ahead of the planned period

c) not used

d) 3-5 years ahead of the planned period

Related information.

Tests on the economics of an organization, for testing knowledge in the section “Enterprise Profit”. 15 test questions - correct options, highlighted in red.

1. Gross profit is...

• part of a company's gross income that remains after deducting all mandatory expenses
• an indicator characterizing the final result of the production or commercial activities of an enterprise

2. Profit planning uses...

• direct counting and analytical method
• balance method
• method based on the operating leverage effect (CVP analysis)
• economic and mathematical methods

3. Profit from product sales is formed as...

• difference between revenue from product sales and operating income and expenses
• the difference between the volume of gross output and the cost according to the production cost estimate
• revenue from product sales minus selling expenses
• difference between revenue from product sales and product cost

4. The balance sheet profit of an enterprise is defined as...

• difference between revenue from product sales and product cost
• the amount of profit from sales + profit from non-operating operations and sales of fixed assets
• the difference between a company's revenue and variable costs
• the difference between a company's revenue and its fixed costs

5. Marginal profit is the additional profit received from the growth of revenue...

• from sales at constant semi-fixed costs;
• from sales at constant semi-variable costs;
• from sales.

6. The conjugate lever characterizes...

• the potential for changes in profit due to changes in the cost structure and sales volume
• the potential for changes in net profit due to changes in the ratio of borrowed and equity funds
• combined impact of business and financial risks

7. Profit from sales is...

• part of the added value that remains with the enterprise after deducting expenses associated with paying for the goods and paying taxes
• the difference between sales revenue and production costs
• the difference between sales revenue (excluding VAT and excise taxes) and total cost of goods sold

8. The profit remaining at the disposal of the enterprise after paying all taxes is called...

• book profit
• unrealized income balance
• taxable income
• net profit

9. Revenue from sales of products is...

• gross income of a commercial organization
• net income of a commercial organization
• funds received into the company's current account as a result of sales of products

10. Revenue from sales of products is the net income of the enterprise...

• No
• not always

11. The accumulation fund is a source of financing the social costs of a commercial organization...

• is not
• Fund funds can be used to provide financial assistance
• is

12. Net profit at the enterprise cannot be directed to ...

• consumption fund
• social fund
• savings fund
• wage fund

13. At the expense of net profit, costs are incurred for...

• overtime pay
• executive remuneration
• equipment overhaul
• replenishment of raw materials and supplies

14. Factors affecting the process of making a profit through quantitative changes in the volume of funds and objects of labor, operating time of equipment, working time fund, etc. are called...

• effective
• extensive
• intense
• progressive

15. Internal factors influencing the amount of profit include...

• state regulation of prices, tariffs
• price level for material and energy resources
• market conditions, natural conditions
• competitiveness of products, level of production automation