Instruction
1
To calculate economic efficiency, you need to decide that the calculation is the end result of and in relation to what costs you are going to count. Suppose, for example, is the company that manufactures handmade ravioli.
2
A useful product is a direct result of the activity, in this case, only the dumplings. Let a month released these dumplings with a total value of 2 000 000 (two million) rubles. The direct costs of production of the useful product is, first, the wages for this month, and only those who are directly involved in production. Put 5 people knead the dough (the salary of each 15 thousand rubles), 5 person cooking the meat (the same salary), 20 mold (the salary of each 25 thousand rubles), 3 person on package (salary of 15,000 rubles). Total (15*15000 + 20*25000) = 725000 RUB Here – taxes on payroll put 36%, 261, 000. direct cost refers to the total amount of products purchased and necessary for the production of flour, meat, water, spices); add the cost of packaging film – put all in the amount of 150 000 RUB.
Costs of service production, clothing, sanitation, depreciation of equipment, etc., – 75,000. Total all costs – 1211000 RUB.
Costs of service production, clothing, sanitation, depreciation of equipment, etc., – 75,000. Total all costs – 1211000 RUB.
3
The actual efficiency is calculated as follows: from the sum forming a useful product, subtract direct costs. 2 000 000 – 1 211 000 = 789 000 RUB This is the monthly economic efficiency of production of meat dumplings in absolute terms. Consider now the relative performance indicator: divide the pros to the cons and subtract unit = 1.65 – 1 = 0.65, or 65%. Highly efficient production. It should be noted – it is only the production of only one product (dumplings). Put this production only and compute a measure of total economic efficiency of the whole enterprise (its profitability).
4
As other useful products there is no need to Supplement the costs.
Management will let the enterprise Director and chief accountant with a salary of 50 thousand, chief technologist with a salary of 35 thousand and 10 managers with a salary of 15 thousand, a total of 185 000 R, taxes, payroll - 251600 RUB.
Costs of warehousing, transportation, overhead, unrecorded us higher taxes... place them offhand in the amount of 300 thousand
Full costs – 300+251600=551600 1 211000 = 1762600. And as it is easy to calculate, the profitability (full economic efficiency) of our company equal to 0.13 or 13%.
Management will let the enterprise Director and chief accountant with a salary of 50 thousand, chief technologist with a salary of 35 thousand and 10 managers with a salary of 15 thousand, a total of 185 000 R, taxes, payroll - 251600 RUB.
Costs of warehousing, transportation, overhead, unrecorded us higher taxes... place them offhand in the amount of 300 thousand
Full costs – 300+251600=551600 1 211000 = 1762600. And as it is easy to calculate, the profitability (full economic efficiency) of our company equal to 0.13 or 13%.