:
Ҳ ϲȪ Ͳ̲ί IJҲ
28
:
. . -42
..
:
..., . .
⳿ ..
-2012
, 2012 . EXW, . , , , , . , , , , , , .
Annotation
In the course project developed budgets revenues and expenditures, budget, cash flow for LLC "Enterprise" in the first half of 2012. The Company is engaged in export activity in terms of export delivery EXW, was calculated as unit price requirement of delivery. In order to generate budget revenues and expenditures were calculated estimates of total production, administrative and marketing costs, costs of materials, transportation and labor. And plans were designed - graphics revenue cash payments for purchased materials, staffing, raw materials, payment of salaries, general production, administrative and marketing costs for budgeting cash flow.
̲
......6
1. ......7
2.- ...8
3. ...9
4. 11
5. - 腅.13
6.
7. - .16
8. ..
9. - 腅..
10. ..
11. - 腅
12. .
13. - .
14.
15. ⅅ
16. .
17. ..
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腅43
腅.46
. .
- ( , , ), ᒺ .
, , (, , , , ) .
( , ). : , , . , , , . , .
, , . .
1.
. , . 2012 . (..1) , , .
1.1
ϳ 2012 .
. . | ̳ , | |||||||
. | ||||||||
./. |
= ֳ ( )*ʳ = 1000*260*(1+(0,08+0,03+0,035+0,021+0,042))= 337480
EXW, 337,48 , , , , ϳ .
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2. -
- (.2.1). ` , , , . 21% , 79 % - .
2.1
- ϳ 2012 ., ..
̳ , | |||||||
1 :
= 0,21*337480=87745 ..
ϳ = 0,79*337480 =249735 .. .
3.
2012 . (..3). . г , , . , .
3.1
ϳ 2012 .,. .
̳ , | ||||||
1. | 1000,00 | 1150,00 | 1322,50 | 1520,88 | 1749,01 | 2011,36 |
2. ֳ . | 0,00 | 0,00 | 100,00 | 115,00 | 132,25 | 152,09 |
3. ֳ . | 0,00 | 100,00 | 115,00 | 132,25 | 152,09 | 174,90 |
4. | 1000,00 | 1250,00 | 1337,50 | 1538,13 | 1768,84 | 2034,17 |
ֳ . = * ֳ .
= -ֳ ...+ֳ ..
, 3 = 1322,50-100,00+115,00=1337
4.
, , , , (.4). - . , , . 64 . ., 10 . ., 40 . .
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ֳ 5,5% , 0. ֳ 7% , 8,2 % .
4.1
ϳ 2013 .,. .
̳ , | ||||||
1. : | ||||||
; | ||||||
; | ||||||
; | ||||||
2. ֳ : | ||||||
3. ֳ : | ||||||
4. ʳ : | ||||||
= * (5)
ֳ .. = ֳ . ( ) (6)
ֳ . = * ֳ . (7)
ʳ = - ֳ ..+ ֳ ..(8)
5. -
(61 % , 39 % - ), - 2012 ., (..5).
, , 20 %. , . , N 2856-VI (2856-17) 19.01.2012. [4]
5.1
- 2013., ..
̳ , | |||||||
|
|
= ʳ * *
(20 % , 80 % - )
5.2
- 2013., ..
̳ , | |||||||
= ʳ * * (10)
(59,5 % , 40,5 % - ), - 2013 . (..5.3).
5.3
- 2013., ..
̳ , | |||||||
= ʳ * *
5.4
- , 2013., ..
̳ , | |||||||
6.
(..6.1) , , , . . , .
6.1
2013 . ..
̳ , | |||||||
1. | |||||||
2. ³ , . .:(37,19% | |||||||
2.1. ' (89,2713 %) | |||||||
2.2. ' (4,0333%) | |||||||
2. 3. ' ' , (3,7645) | |||||||
' (2,9309%) | |||||||
3. |
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2. 59000*0,3719=21942 .
2.1. 21942*0,892713=19588 .
2.2 21942*0,040333=885 .
2.3 21942*0,037645=826 .
2.4 21942*0,029309=643 .
7. -
: 40,5% - , 59,5% , - (. 10). , - , .
7.1
- 2013 .,. .
̳ , | |||||||
= 0,405*80942= 34805 .
= 0,595*80942= 46137 .
(..8.1) , . ( , , ), , , , , (, , ), , .
8.1
2013 ., ..
̳ , | |||||||
1. : | |||||||
1.1 | |||||||
1.2 ³ | |||||||
1.3 | |||||||
2. | |||||||
3. , , | |||||||
4. : | |||||||
4.1 | |||||||
4.2 | |||||||
4.3 | |||||||
5. , | |||||||
³ :
- , , , , , , ' , , , () ' , , , ;
- () ', 145.1 . 145 , ' , ;
- ' ;
- , ' ;
- , ' 9, 12, 14, 15, , 1 13 ; ' , 4 5;
8.2
̳ , | ||
1 | - | |
2 | , ' | |
3 | , | |
, | ||
4 | , : | |
- , , ' , ' ' ( , , / , ), , , , , , , ( ), , 2500 . |
5 | ||
6 | , , () | |
7 | ||
8 | ||
9 | ||
10 | - | |
11 | - | |
12 | () | |
13 | - | |
14 | ||
15 | ||
16 |
8.3
() | г t, t= 1,2, , , (t) | |
1. | 100 % / (1) | * ( - ) (2) |
2. | *Qt (3) | |
3. | , t = 1, 2, , | * ( - ) |
4. | 2* (100 % / ) | t=1, 2, , ( - 1); (t-1) - t = |
5. | (1- ) * 100 % | t=1, 2, , ( - 1); ( (t-1) - ) t = |
9.-
- : - (. 9,1.) (40,5% - 59,5% - ); ; - , (. 9.2); ; - .
9.1
- 2013., .
/ | 49388,40 | 49437,79 | 49487,23 | 49536,71 | 49586,25 | 49635,84 | |
̳ , | |||||||
, (, , ), , , , , , , , .
9.2
- 2013 ., ...
1,2 | ||||||||||||
̳ , | ||||||||||||
1 | ||||||||||||
2. , , | ||||||||||||
3. : | ||||||||||||
3.1 | ||||||||||||
3.2 | ||||||||||||
3.3 | ||||||||||||
4. , | ||||||||||||
9,2 - .
9.3
- 2012 ., .
̳ , | |||||||
- - .
10. ϳ
2012 .
, , , , , , ' .
10.1
2012 ., .
̳ , | |||||||
1. | |||||||
2. ³ | |||||||
3. | |||||||
4. : | |||||||
4.1 | |||||||
4.2 | |||||||
4.3 | |||||||
4.4 | |||||||
5. | |||||||
6. ' | |||||||
7. | |||||||
³ = *37,9 %
³ = 60500*0,379=225000 .
= .4.1+.4.2+.4.3+..4.4..
:
=100/20=5%
1=(0,05*264000)/12=1100 ..
11. - .
- : - (. 1) (40,5% - 50,5% - ).
11.1
- 2013., .
̳ , | |||||||
- , ; ( , , , ', , ).
- 2013.
11.2
̳ , | |||||||
3. | |||||||
2 | |||||||
3 | |||||||
4 | |||||||
5. | |||||||
6. ' | |||||||
7. | |||||||
11.3
- 2013 ., .
̳ , | |||||||
12. ϳ 2013 .
(..12.1) , , , , , . EXW , .
12.1
ϳ 2013 ., .
̳ , | |||||||
1. | |||||||
2. | |||||||
3. , | |||||||
4. | |||||||
5. , , | |||||||
, ᒺ , , ᒺ .
̳ 12.
= 2*(100/5)=40 0,4
:
(89400*0,4)/12=2997 .
13. - 2013 .
- (..13.1) , . - , , , , , , , , .
, - . 20 %.[
13.1
- 2013 ., .
̳ , | |||||||
1. | |||||||
2. , | |||||||
3. | |||||||
4. , , | |||||||
14. ϳ
2013 .
, . , , , , . .
14.1
ϳ 2013 ., .
̳ , | |||||||
1. : | |||||||
1.1 | |||||||
2. : | |||||||
2.1 | |||||||
2.2 | |||||||
2.3 |