You will need
• These financial statements during the period under review (balance sheet, statement of profit and loss).
Instruction
1
Determine the value of the products manufactured by all divisions of the company for the analyzed period (gross turnover). To calculate the data of financial statements. Find the cost of products produced and sold during the period on a line 020 "production Cost" of statement of profit and loss.
2
Find according to the financial statements cost balance of work in progress at the beginning and end of the analyzed period. In the balance sheet these figures are indicated in the rows 130 "construction in progress" and 213 "in progress Costs". Define the line 214 of the balance sheet as "Finished goods and goods for resale the" cost of finished goods at the beginning and end of the reporting period.
3
Calculate the gross turnover of products manufactured by all divisions for the period (VO). To the sum of residues of finished products and work in progress at the end of the period add cost of goods sold and subtract the amount of inventories of finished products and "unfinished" at the beginning of the period. The algorithm for computing the formulas for calculating remaining balance on active accounts on the end of the period: opening Balance + Ward for the period Consumption for the period = Balance at end of the period.
4
Determine according to accounting value of the products produced by departments for their own needs (sun). Review credit documents or certificates of works completed from the auxiliary sites during the reporting period. For own needs of the enterprise, for example, can make the container or to perform works on capital and current repairs of buildings.
5
Calculate the value of gross output of the enterprise for the period by the formula: VP = VO VS, where VP is the calculated value of gross output, THE gross turnover of all products of the enterprise for the period, VS - value of the products manufactured by the enterprise for own needs. Calculate the figure for the same period last year. A comparative analysis, draw conclusions on trends in production volume of the enterprise.