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12 * (120 – 30 – 50) = 480 thousand UAH
Organisation profit in the second quarter
15 * (120 – 30 – 50) = 600 thousand UAH
Profitability of production in the first and in the 2 quarter
profitability of production in the first quarter
480 / 960 * 100 % = 50%
profitability of production in the second quarter
600 / 1200 * 100 % = 50 %
Profitability of production is calculated like the ratio of the profit to the cost of production. This value shows how efficient is the production and sale of manufactured goods.
So we see that our profit increased, but it didn’t influenced on profitability of production, it stay the same 50 %, and it is not bad percent.
Task 2
Initial cost of group of fixed assets objects for January, 1st made 260 thousand UAH, term of actual operation – 3 years.
Calculate residual cost and deterioration factor on the same date if depreciation is charged in the linear way; in the way of the reduced rest (factor of acceleration 2); in the way of the sum of numbers of years of term of useful use. For the given group of fixed assets objects term of useful use of 15 years is defined.
During solving this problem let’s assume that residual value is the original cost less depreciation, and depreciation charges is amortization for the period of actual use of the object.
Therefore, the solution will start with the calculating the amount of depreciation for each way of depreciation
а) We make a payment on-line method. The annual amount of depreciation is determined by the formula
The depreciation rate can be set as follows:
На = 1 / Т · 100
Lets calculate the rate of depreciation in the useful life 15 years:
На = 1 / 15 · 100 = 6,67 %.
Depreciation for the year will be
А = 260 · 6,67 / 100 = 17,342 тыс. руб.
In this method the amount of depreciation each year is the same, so that the wear is equal to three years
И = 17,342 · 3 = 52,026 тыс. руб.
б) For the calculation depreciation for the declining balance method we use the following formula:
Depreciation for the first year will be
А 1 = 260 · 2 · 6,67 / 100 = 34,684 тыс. руб.,
за второй год –
А 2 = (260 – 34,684) · 2 · 6,67 / 100 = 30,06 тыс. руб.,
за третий год –
А 3 = (260 – 34,684 – 30,06) · 2 · 6,67 / 100 = 26,05 тыс. руб.
Charge for three years calculated as the sum of depreciation for three years:
И = 34,684 + 30,06 + 26,05 = 90,8 тыс. руб.
в) Lets calculate depreciation in the way of the sum of numbers of years of term of useful use. For determining annual we use the following formula:
Depreciation for the first year will be
А 1 = 260 · 15 / (15 (15 + 1) / 2) = 32,5 тыс. руб.,
за второй год –
А 2 = 260 · 14 / (15 (15 + 1) / 2) = 30,33 тыс. руб.,
за третий год –
А 3 = 260 · 13 / (15 (15 + 1) / 2) = 28,17 тыс. руб.
Adding the amount of depreciation for the three years to receive the amount of wear:
И = 32,5 + 30,33 + 28,17 = 91 тыс. руб.
Knowing the amount of depreciation calculated in different ways, we can calculate the residual value and deterioration factor, using the formula
deterioration factor:
Подставив значения, получим:
а) линейный способ:
Сост = 260 – 52,026 = 208 тыс. руб.,
Кизн = 52,026 / 260 · 100 = 20,01 %;
б) способ уменьшаемого остатка:
Сост = 260 – 90,8 = 169,2 тыс. руб.,
Кизн = 90,8 / 260 · 100 = 34,92 %;
в) способ суммы лет:
Сост = 260 – 91 = 169 тыс. руб.,
Кизн = 91/260 · 100 = 35 %.
Thus, according to the solution of this problem shows that nonlinear methods can write off most of the cost in the first years of operation of the facility and equipment.
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