Examination number 1
depreciation of fixed assets

Verification work number 2
BACKGROUND INFORMATION FOR CONTROL OF WORK №2
Base year
N hour. D Vchas days, rub Chobsch, Chrab persons, persons MOH
mln.r. OFobsch, mln.r. OFakt, mln.r.
8 280 140 17 12 1.8 3.4 2.7
FINANCIAL YEAR
N hour. D Vchas days, rub Chobsch people Chrab people MOH
mln.r. OFobsch, mln.r. OFakt, mln.r.
8 280 160 19 11 1.6 5.4 2.1

Task №1. Required to assess the impact of a change in average annual output per worker in the reporting year compared with the basic modifications of the following factors: the average length of the working day (D), hourly output per worker (Vchas) and the average number of days worked by one worker (D). The average length of the working day and the average number of days worked by workers for one year, were prepared using the following accounting data in the enterprise: the average number of workers per year, the total number of person-days and person-hours worked by all workers for a year. The problem should be solved by a method of chain substitutions.

Problem №2. Using the method of absolute differences is necessary to assess the impact of changes in the reporting year compared with the base five factors - hourly output per worker (Vchas), the average number of days worked by workers for one year (D), the average length of the working day (D), the average number of All Employees (Chobsch) and the share of workers in total employment - the change in output. The average number of employees is calculated on the basis of the account of use of working hours per year; the proportion of workers in the total workforce - as ratio of average number of workers (Chrab) to the average number of employees (Chrab) for the period; the average number of days worked by one worker - using the values \u200b\u200btotal man-days worked by all the workers, and the average number of workers; the average length of the working day - using data on the total number of man-hours worked per year by all workers, and the values \u200b\u200bof the average number of workers and the average number of days worked by workers for one year; hourly output per worker - with the values \u200b\u200bof annual production, the average number of workers, the average number of days worked by workers for one year and the average length of the working day.

Problem №3. It is necessary to assess the impact of changes in the amount of material costs for production (MOH) and materialootdachi (MoD) to change the volume of production in the reporting year, compared with baseline. The assessment should be performed using the integral method with an equal distribution of undecomposed residue.

Problem №4. Assess the impact of changes in the reporting year compared with the basic share of the active part of fixed assets in the total value of fixed assets and the return on assets of the fixed assets to changes in return on assets of fixed assets. Annex 4 presents data on the average carrying value of fixed assets as a whole (PF) and the active part of fixed assets (OFakt) in the enterprise. The problem should be solved integral way with proportional distribution of undecomposed residue.
References