# контрольная работа Производственный учет Отклонения ОПР

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# Description

Reference 1 (Option 83)

Analysis of the dependence "costs - production volume - profit"
The company produces one type of product. Key performance indicators are presented below.
Indicator January February March April
Price unit 1, \$ - 34 34 34 34
Sales, units 220 390 240 160
Profits \$ 440 1120 520 200

Required:
- Calculate the fixed costs;
- To calculate the variable costs per unit of output;
- Calculate the coverage ratio;
- To determine the break-even point;
- To determine the margin of safety;
- To build a break-even chart.

On the basis of these data, calculate the price of cash sales, the wholesale price and the offer price with VAT and the corresponding prices:
Direct Indirect% MOH MOH straight. indirect labor costs%% PP AUP% selling expenses% ROI% discount for cash payments% Wholesale prices VAT
3250 12 2150 September 8 14 13 1.5 33 20

The company produces ceramic figurines. The company's activity in August was characterized by the data presented. Determine the deviation of controlled ODA ODA deviation by volume and the total rejection of ODA.
Option Planned Planned permanent regulatory ODA ODA ODA Actual Normal power units Planned production time h / pc actually produced pieces
83 6.2 0.3 3072 7000 3200 3000

Calculate the monthly inflow of cash from sales for the first half:
Index Option 30
Sales volume, USD:
in January 2000000
February 1500000
March 1200000
in April 1800000
May 2000000
June 1200000
% Of sales for cash 50
% Of sales from the encashment 1 month 15
% Of sales from the Cash Collection 2 months 15
% Of sales from the Cash Collection 3 months 15
% Of sales from the Cash Collection 4 months 5

Analyze the costs (expenses) for the production and sale of products for the whole company and for certain types of products offered on the following samples based on your company.