Regional State Budgetary Professional Educational Institution "USURIAN AGRICULTURAL COLLEGE"
Instructions and technological map for the implementation of practical work No. 1 In the discipline "Fundamentals of Economics, Management and Marketing"
Subject: Fixed and circulating assets of the enterprise. Name of work: Determining the economic efficiency of using circulating assets of the enterprise.
Task 1 The cost of sales of products for the year is 3.5 million rubles., Gross profit of 1.5 million rubles. The average balance, or working capital ratio, 0.5 million rubles. Assess the turnover of working capital.
Task 2 The cost of sales of the enterprise in the base year is 5 million rubles. The value of working capital in the base year amounted to 40 thousand rubles. In the reporting year, the volume of sales sold will increase by 38%. Calculate the absolute value of the reduction in the duration of one revolution.
Task 3 In the reporting year, working capital of the enterprise amounted to 1,500 thousand rubles. The proportion of materials in the total amount of working capital was 30%. Next year, it is planned to reduce the consumption of material per product by 11%. Determine the total amount of working capital of the enterprise in the next year, taking into account changes in the volume of funds invested in materials.
Task 4 The cost of production assets of the enterprise is 3000 thousand rubles. The share of fixed assets is 60%. Determine the value of working capital.
Task 5 The cost of sales in the base year amounted to 12,000 thousand rubles., The standard working capital - 800 thousand rubles. in the reporting year, the duration of one turnover was reduced by 4 days. Determine what will be equal to the cost of release of working capital.