a) all working capital and cash in settlements;
b) cash in accounts and in the cash register;
c) all working capital and finished products in the warehouse;
d) all circulating funds and circulation funds.
What types of fixed assets are divided into according to use?
a) active;
b) inactive, in reserve;
c) both answers are correct.
Which of the following refers to means of exchange?
a) material resources of the enterprise and industry;
b) vehicles, industrial buildings, structures;
c) finished products, products in transit, cash in accounts and in the cash register, accounts receivable;
d) enterprise profit.
How often is the value of fixed assets revalued?
a) once a year;
b) as necessary.
6. The book value of fixed assets is:
a) the cost at which fixed assets are recorded on the balance sheet of the enterprise;
b) residual value;
c) full original cost minus depreciation.
What is the liquidation value?
a) the cost of scrap metal or components;
b) the value of fixed assets at the time of disposal.
What is depreciation of fixed assets?
a) partial or complete loss of consumer value of PF due to their operation or inaction;
b) partial or complete loss of consumer value of PF due to their operation;
c) complete loss of the consumer value of the PF due to their operation or inaction.
9. Fixed assets are part of the property used as:
a) objects of labor;
b) means of labor;
c) labor force.
10. Define the concept of “working capital” ____________
Describe the sources of meeting the need for working capital.
Option IV
1. Depreciation is:
a) the process of gradually transferring the cost of PF to
cost of finished products;
b) monetary expression of depreciation of fixed capital;
c) uniform depreciation over the useful life of the equipment.
What characterizes the working capital turnover ratio?
a) the level of technical equipment of labor;
b) the number of turnovers made by working capital during the period;
c) the average duration of 1 revolution.
What characterizes capital productivity?
a) the need for fixed assets;
b) the volume of production per one ruble of fixed assets involved.
4. For production efficiency:
a) capital productivity should increase, and capital intensity should decrease;
b) capital productivity and capital intensity should increase;
c) capital productivity should decrease, and capital intensity should increase.
What factors determine production capacity?
a) level of qualifications of employees;
b) labor intensity of the production program;
c) operating mode of the equipment.
What indicators are used to assess the efficiency of using working capital?
a) coefficient of physical wear and tear;
b) turnover ratio;
c) depreciation charges.
7. The value of the coefficient of extensive use of equipment depends on:
a) operating time of the equipment;
b) production capacity of the equipment;
c) equipment performance.
8. Methods for calculating depreciation:
a) linear;
b) index method;
c) both answers are correct.
9. Steam engines and generators refer to:
a) working machines;
b) power machines;
c) other machinery and equipment.
10. Define the concept of “fixed assets” ____________
_________________________________________________________________________
Describe the types of depreciation of fixed assets.
Topic: “Industrial labor market”
Evaluation criteria
Topic 4. Working capital
Material consumption of products is...
the ratio of the volume of manufactured products to the total consumption of material resources
total consumption of raw materials, main and auxiliary materials, purchased semi-finished products per unit of production
the ratio of the total consumption of material resources to the volume of products produced
2. The working capital turnover ratio characterizes:
1) the amount of products sold per 1 rub. cost of average working capital balance
2) average duration of one revolution
3) the amount of working capital for the corresponding reporting period
4) level of technical equipment of labor
3. The efficiency of using working capital is characterized by:
1) profit, profitability of production
2) level of return on working capital
3) turnover ratio, average duration of one revolution
4) capital productivity, capital intensity
5) capital-labor ratio
4. Which of the following means of production belong to working capital:
1) vehicles
2) house of culture
3) workshop building
4) basic materials
5. Circulation funds include:
1) material resources of the enterprise, industry
2) finished products in the enterprise’s warehouse, products shipped, in transit, cash and funds in unfinished settlements
3) finished products shipped to consumers; cash in shares, on account, in cash
4) enterprise vehicles, industrial buildings, structures
5) profit
6. The working capital of the enterprise includes:
1) stocks of materials, spare parts, fuel, finished products in the warehouse
2) current production assets and circulation funds
3) work in progress, finished goods in warehouse
4) workshop equipment, finished products in warehouse
7. Which of the following indicators characterize the efficiency of using working capital:
a) capital productivity;
b) turnover time;
c) labor productivity;
d) payback period of capital investments.
8. What affects the speed of turnover of working capital:
A) reduction of delivery interval;
b) reducing the material consumption of the product;
c) the amount of depreciation charges;
d) equipment load factor over time.
9. Working capital can be:
A) own and borrowed;
b) released and normalized;
c) standardized and borrowed;
d) non-standardized.
10. Which of the following elements of working capital are included in inventories:
1) raw materials;
2) finished products in the enterprise warehouse;
3) deferred expenses.
11. The concept of “working capital of an enterprise” includes:
1) basic and auxiliary materials, semi-finished products of own production, purchased semi-finished products, components;
2) part of the means of production that participate in the production cycle once and completely transfer their value to the cost of manufactured products;
3) means of production that repeatedly participate in the production process and transfer their value to the cost of manufactured products;
4) tools that are repeatedly involved in the production cycle and transfer their value to the cost of manufactured products not immediately, but in parts as they wear out;
5) objects of labor necessary for the manufacture of products.
12. The composition of the working production assets of the enterprise includes material and material elements:
1) production inventories of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress, deferred expenses;
2) machines, units, devices, containers;
3) finished products, cash in the cash register, on the current account of the enterprise;
4) enterprise profit, debt to suppliers.
13. Standardized working capital is:
1) all production inventories;
2) all current assets of the enterprise;
3) funds in settlements, cash, goods shipped but not paid for by the buyer;
4) working production assets + finished products in warehouse
14 Circulation funds include:
material reserves of the enterprise;
cash and funds in unfinished settlements (at the cash desk, on the account);
enterprise vehicles, industrial buildings, structures;
unfinished production.
15 The period of turnover of working capital is characterized by:
time for working capital to pass through the stages of acquisition, production and sales of products;
average speed of movement of working capital;
the time during which the amount of working capital remains constant.
16 The working capital of the enterprise includes:
Working funds and circulation funds
Working machines and equipment
Vehicles
18 The volume of work in progress does not include:
A. products completed by production, but not completely completed
B. products completed by production, but not accepted by the quality control service
IN. products completed by production and accepted by the customer
G. products and semi-finished products before delivery to the finished product warehouse
17 From the listed elements, name those that relate to the working capital of the enterprise:
1. + Finished products for sale in the warehouses of the enterprise.
2. Cash in settlements.
3. Raw materials, supplies, deferred expenses.
4. Cash rewards for rational proposals.
5. Cash in bank accounts.
18. Circulation funds include:
1. Products whose production has not been completed.
2. Semi-finished products.
3. Stocks of raw materials and materials.
4. Deferred expenses.
5. +Ready for sale of products and funds of the enterprise
19. Indicators of turnover of working capital are:
1. +Turnover ratio.
2. Extensive equipment load factor.
3. Amounts of released funds.
4. Relative savings of working capital used.
5. Relative savings in human labor costs.
20. The duration of one turnover of working capital shows:
1. Acceleration of turnover of working capital.
2. Duration of the period for delivery of inventory items.
3. +Duration of one turnover of working capital in days.
4. How many days does the sale of finished products last?
5. The number of days during which products ready for sale are received.
21. According to the formula
is calculated:
1. Turnover ratio.
2. +Average duration of one turnover of working capital in days.
3. The amount of released working capital.
4. Acceleration of turnover of working capital. The standard number of days to complete one turnover of working capital.
22. To compare material costs for domestic and foreign products, preference should be given to:
Material consumption per unit of production (net weight)
Material consumption per unit of technical characteristics
Correct answer: 2
23. General indicators of material consumption per unit of production include:
Specific material consumption
Specific metal consumption
Specific energy intensity
Correct answer: 1
24. The largest secondary material resource in terms of volume of education is:
Used household waste
Correct answer: 1
25 The industrial waste used includes:
Ash and slag from thermal power plants
Household waste
Correct answer: 3
26. Household waste includes:
Household waste
Worn tires
Worn reinforced concrete products
Correct answer: 1
Working capital
1 Standardized working capital is...
stocks of raw materials
accounts receivable
work in progress inventory
spare parts
The efficiency of using working capital is characterized by:
turnover ratio
profitability of production
duration of one revolution
return on assets
Working production assets by material content include
A. production reserves of raw materials, materials
B. know-how
B. Finished goods inventories
D. semi-finished products of own production
D. work in progress
4. Circulation funds include
A. cash on hand and in bank accounts
B. short-term financial investments
B. Finished goods inventories
D. deferred expenses
D. fuel reserves
E. profit
5. Working production assets include:
Auxiliary materials
Containers and packaging materials
Unfinished production
Finished products
Cash in hand
Correct answer: 1, 2, 3, 4
6. Working production assets consist of the following parts:
Productive reserves
Finished products
Goods are shipping
Unfinished production
Future expenses
Correct answer: 1, 4, 5
7.Inventory includes:
Raw materials, basic materials
Electrical and thermal energy
Correct answer: 1, 2, 4
8. Work in progress includes:
Materials being processed
Materials moving from workshop to workshop
Products tested and accepted by the technical control department
Correct answer: 1, 2
9. Deferred expenses include:
Costs for designing new products
New product testing costs
Costs for spare parts for routine repairs
Stocks of containers and packaging materials
Correct answer: 1, 2
10.The circulation funds include:
Finished products that have passed technical control
Finished products that have not yet passed technical control
Future expenses
Cash in the cash register
Correct answer: 1, 4
11. Specific material consumption includes:
Material consumption per unit of production
Material consumption per unit of product technical characteristics
Consumption of materials for the release of a batch of goods
Correct answer: 1, 2
12. Particular indicators of specific material consumption include:
Specific metal consumption
Specific energy intensity
Specific labor intensity
Correct answer 1, 2
13. The economic importance of saving working capital is expressed in:
Reducing material costs per unit of production
Reducing environmental pollution
Reducing production costs
Improving the use of the passive part of fixed assets
Correct answer: 1, 3
14. The rate of consumption of materials for the manufacture of products includes:
The amount of material transferred into the finished product
Waste inevitable due to technology
Waste resulting from the fault of a worker
Correct answer: 1, 2
15. Primary material resources include:
Materials
Thermal and electrical energy
Used production waste
Correct answer: 1, 2, 3
16. Secondary material resources include:
Used production waste
Used industrial waste
Waste steam and hot water
Correct answer: 1, 2
17.Secondary energy resources include:
Exhaust steam
Waste hot water
Electric Energy
Fuel reserves
Correct answer: 1, 2
18. The main areas of fuel saving in the electric power industry are:
Ensuring an optimal balance between thermal, nuclear and hydro power plants
Elimination of obsolete types of equipment
Using solar and wind energy
Correct answer: 1, 2
19. The main areas of saving metals in mechanical engineering are:
Use of substitutes
Process improvement
Reducing energy consumption
Correct answer: 1, 2
20.The main areas of wood saving are:
Application of plastics
Use of wood waste
Application of metals
4) Wood processing with special compounds
Correct answer: 1, 2
21. Used production waste includes:
Blast furnace and steel slags
Worn tires
Depreciation scrap of ferrous and non-ferrous metals
Wood waste
Correct answer: 1, 4
22. The main areas of use of secondary energy resources are:
Application for heat in winter and cold in summer
Use in auxiliary workshops of the enterprise
Long-distance transfer to third parties
Correct answer: 1, 2
23. The period of turnover of working capital is characterized by:
1) the time that working production assets remain in inventories and work in progress;
2) time required for working capital to pass through the stages of acquisition, production and sales of products;
3) average speed of movement of working capital;
4) the number of days in which a complete revolution is completed;
5) the time required to completely update the production assets of the enterprise.
24. Which of the components of the stock norm in days are used when rationing working capital held in production inventories:
1) average current stock;
2) product packaging time;
3) time to prepare a batch of products for shipment;
4) safety stock;
5) transport stock.
The cost of the workshop equipment at the beginning of the year was 17.3 million rubles. Since March 1, equipment worth 440.9 thousand rubles has been put into operation; since July 1, equipment worth 30.4 thousand rubles has been retired.
Production volume - 800 tons, price of 1 ton - 30 thousand rubles.
Standard production capacity is 1 thousand tons.
Determine the coefficient of intensive use of equipment, capital productivity and capital intensity.
Determine the average annual value of fixed assets, the value of assets at the end of the year, entry and disposal rates using the following data:
The cost of fixed assets at the beginning of the year is 9,100 thousand rubles;
Practical work No. 5
Work 5. O Assignment in the test form “Working capital”.
Study the material and complete the task in test form on the topic “Working capital”
(Option No. 1)
1. What does the concept of “working capital of an organization” include?
a) basic and auxiliary materials, semi-finished products of own production, purchased semi-finished products and components;
b) part of the means of production that participate in the production cycle once and completely transfer their value to the cost of the finished product;
c) objects of labor necessary for production;
d) means of production that are repeatedly involved in the production process and transfer their value to the cost of finished products.
2. What material and material elements are included in the working capital of the organization?
a) stocks of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress, deferred expenses;
b) machines, units, devices, containers, racks;
c) finished products, cash in the cash register, in the organization’s current account;
d) profit of the organization, debt to suppliers.
3. Which of the following refers to means of exchange?
a) material resources of the organization and industry;
b) vehicles, industrial buildings, structures;
c) finished products, products in transit, cash in accounts and in the cash register, accounts receivable;
d) profit of the organization.
4. Which of the following refers to work in progress?
a) objects of labor that have not yet entered the production process;
b) objects of labor that have already entered the production process, but are still in the production stage;
c) costs associated with preparing the production of new types of products and their development.
5. What characterizes the working capital turnover ratio?
a) the level of technical equipment of labor;
b) the number of turnovers made by working capital during the period;
c) the average duration of 1 revolution.
6. What characterizes the material intensity of products?
a) technical level of production;
b) the total weight of materials for the manufacture of one product;
c) consumption of material resources per 1 ruble of marketable products.
7. What factor characterizes the efficiency of using working capital?
a) growth of own working capital;
b) acceleration of turnover of working capital.
8. What indicators characterize the efficiency of using working capital?
a) profit and profitability of production;
b) capital productivity and capital intensity of products;
c) turnover ratio and duration of 1 revolution;
d) level of return on working capital.
9. What stage do working capital go through during its movement?
a) monetary;
b) productive;
c) commodity;
d) all of the above.
(Option No. 2)
1. Indicate those elements that are standardized by the organization.
a) all working capital and cash in settlements;
b) cash in accounts and in the cash register;
c) all working capital and finished products in the warehouse;
d) all circulating funds and circulation funds.
2. Which element of working capital is not standardized by the organization?
a) production inventories;
b) accounts receivable;
c) deferred expenses.
3. What indicators are used to assess the efficiency of using working capital?
a) shift ratio;
b) turnover ratio;
c) release of working capital.
4. What indicator is used to estimate the duration of one revolution?
a) the number of working days in a year;
b) the number of calendar days in a year;
c) operating mode of the enterprise.
5. At what release of working capital is the volume of production unchanged?
a) with absolute release;
b) with relative release.
6. What production reserve is formed to cover the gap between cargo and document flow?
a) current;
b) technological;
c) transport.
7. When are additional funds involved in production?
a) when turnover accelerates;
b) when turnover slows down.
8. Lubricants and emulsions are:
a) basic materials;
b) auxiliary materials.
9. What characterizes the material intensity of products?
a) the volume of material costs per one ruble of manufactured products;
b) the volume of products produced per one ruble of material costs.
Practical work No. 6
Work 8. O Assignment in test form topic: Personnel of an enterprise (organization) and labor productivity. Forms and systems of remuneration.
Study the material and complete the task in test form on the topic “Personnel of an enterprise (organization) and labor productivity. Forms and systems of remuneration."
(Option No. 1)
1. What is a profession?
a) a type of work that requires special training and is a source of livelihood;
b) a specialty that is a source of livelihood;
c) any work that an employee can perform.
2. Which employees are classified as employees?
a) predominantly mental labor, ensuring management of the production of labor products;
b) performing auxiliary work;
c) directly involved in the production of labor products.
3. Which of the following categories belong to the “manager” category?
a) director;
b) deputy director;
c) chief accountant;
d) cashier;
e) shop manager;
f) secretary.
4. What is the headcount?
a) the number of employees reporting to work during the period;
b) the number of employees on the list as of a certain date, taking into account those hired and dismissed as of that date.
5. How is the total personnel turnover ratio determined?
a) the ratio of the difference in the number of hired and retired employees during the reporting period to the average number on the payroll;
b) the ratio of the total number of retired and hired employees during the reporting period to the average number.
6. What is labor productivity?
a) production output per unit of time;
b) labor costs per unit of production;
c) the degree of fruitful work of people, determined by output and labor intensity.
7. What is production?
b) production output per unit of time .
8. What is labor intensity?
a) time spent on production;
b) costs of material resources for production;
c) the total quantity of products produced per unit of time.
9. The average number of personnel is:
a) the number of employees on the payroll as of a certain date of the month;
b) the number of employees on the payroll for a certain period of time.
10. Time sheet working time is defined as:
a) the difference between the calendar fund and weekends, holidays;
b) the difference between the calendar fund and regular vacations;
c) the difference between the calendar fund and downtime.
(Option 2)
1. Which indicator is expressed in labor meters?
a) material productivity;
b) production;
c) labor intensity.
2. What characterizes the unemployment rate?
a) the proportion of unemployed people to the total labor force;
b) share of the total population.
3. How much unemployment is caused by employee turnover?
a) structural;
b) institutional;
c) functional.
4. Which of the listed workers does not belong to the category of “auxiliary workers”?
a) storekeeper;
b) driver;
c) repairman;
d) machine operator;
d) tool maker.
5. Dismissal at will applies to:
a) excessive turnover of labor;
b) the necessary turnover of labor.
6. What is the unit of measurement for working time?
a) normal day;
b) standard hour.
7. What labor intensity characterizes the labor costs of all workers of the enterprise?
a) technological;
b) complete;
c) productive.
8. Which standardization method is the result of measuring data over a past period of time?
a) experimental and statistical;
b) calculation and analytical.
9. What salary characterizes the amount of money that an employee receives in his hands?
a) nominal;
b) real.
10. When determining the price for manufacturing products, the hourly tariff rate is:
a) multiplied by the time standard;
return on assets;
Capital intensity;
Shift rate;
Extensive utilization rate;
Profitability;
26. Intensive use of equipment is characterized by:
Shift rate;
return on assets;
Capital-labor ratio;
Performance of this type of equipment;
Intensive use factor.
27. When calculating the full initial cost of fixed assets, the costs of:
Acquisition;
Delivery;
Purchasing and delivery;
Purchase and installation;
Purchase or production, delivery and installation.
28. Non-linear depreciation methods can be carried out in relation to any types of fixed assets:
Depending on the depreciation group;
Cannot be carried out for 8-10 depreciation groups;
Cannot be carried out for 1-3 depreciation groups.
29. Depreciation method:
Selected by the enterprise itself when placing a depreciation object on the balance sheet;
Established by a higher organization;
Set by the tax office.
30. Depreciation begins:
From the moment this element of fixed assets is placed on the balance sheet of the enterprise;
From the moment of acquisition of this element of fixed assets;
From the 1st day of the month following the month of placing this element of fixed assets on the balance sheet of the enterprise;
From the beginning of the quarter following the quarter in which this element of fixed assets was placed on the balance sheet of the enterprise;
All answers are incorrect.
31. Depreciation accrual stops:
From the moment this element of fixed assets is written off from the balance sheet of the enterprise;
From the 1st day of the month following the month of writing off this element of fixed assets from the balance sheet of the enterprise;
From the beginning of the quarter following the quarter of write-off of this element of fixed assets from the balance sheet of the enterprise;
All answers are incorrect.
32. Fixed assets and depreciable property are identical concepts:
33. Depreciation of fixed assets is:
Depreciation of fixed assets;
The process of transferring the value of fixed assets to the cost of production;
Restoration of fixed assets;
Expenses for maintaining fixed assets.
34. Which of the following applies to fixed production assets:
Conveyor line;
Canteen building;
Driveways;
Finished products in warehouse;
Factory administration building.
35. If a machine is written off on May 15, but the corresponding depreciation stops:
36. Capital productivity is calculated as the ratio of manufactured products:
To fixed production assets at the beginning of the year;
To fixed production assets at the end of the year;
To the monetary valuation of the enterprise's property;
All answers are incorrect.
37. Is a device with a service life of 2 years and a cost of 8.5 thousand rubles considered depreciable property?
38. To standardize working capital in the production inventory, the following indicators are used:
Daily consumption of raw materials;
Price per unit of raw materials;
Inventory norm in days.
39. Which of the following applies to inventories:
Funds in the current account;
40. Which of the following applies to unfinished products:
Stocks of tools with a service life of up to one year;
Semi-finished products purchased externally;
Funds in the current account;
Semi-finished products of own production;
Semi-finished products transferred to the warehouse for shipment to the buyer;
Stocks of raw materials for production.
41. Which of the following applies to circulation funds:
Stocks of tools with a service life of up to one year;
Semi-finished products purchased externally;
Funds in the current account;
Semi-finished products of own production;
Semi-finished products transferred to the warehouse for shipment to the buyer;
Stocks of raw materials for production.
42. Spare parts for routine repairs include:
To the main production assets;
To circulation funds;
To working capital.
43. Which of the following applies to working capital:
Fuel reserves;
Stocks of tools with a service life of more than 1 year and a cost of 800 thousand rubles;
Money in the cash register;
Funds in the current account;
Spare parts for major equipment repairs.
44. The composition of the working production assets of the enterprise includes:
Industrial stocks of raw materials;
Future expenses;
Cash;
Finished products.
45. Circulation funds include:
Material resources of the enterprise;
Finished products in warehouse;
Finished products shipped;
Cash in the current account;
Enterprise vehicles.
46. The working capital turnover ratio characterizes:
The amount of products sold per 1 rub. production assets;
Duration of one turnover of working capital;
The number of turnovers of working capital for a given time period;
Level of technical equipment of labor;
Costs of production assets per 1 rub. commercial products.
47. Indicators of the use of working capital are:
Profitability;
Turnover ratio;
Average duration of one revolution;
return on assets;
Capital-labor ratio.
48. The period of turnover of working capital shows:
Time spent by working production assets in inventories and work in progress;
The time it takes working capital to pass through the stages of acquisition, production and sales of products.
Speed of movement of working capital;
The number of days during which a full turnover of working capital is completed;
The time required to completely renew fixed assets.
49. Which of the components of the stock norm in days are used when rationing working capital held in production inventories:
Average current stock;
Product packaging time;
Time to prepare products for shipment;
Safety stock;
Transport stock.
50. To standardize working capital in the production inventory, the following indicators are used:
Daily consumption of raw materials;
Daily output of finished products;
Price per unit of raw materials;
Average unit price;
Inventory norm in days.
51. Which of the following applies to regulated working capital:
All production inventories;
All current assets of the enterprise;
Funds in the current account.
52. When calculating the relative savings of working capital due to acceleration of turnover, the indicator of the volume of products sold is used:
Base year;
Actual (reporting);
Both.
53. The main workshops of a machine-building enterprise include:
Forging and stamping;
Repair;
Waste disposal;
Manufacturing of containers.
54. Serial production is characterized by:
Widespread use of universal equipment;
Organization of workplaces according to technological specialization;
Typification of technological processes and equipment;
Significant time for preparatory and final operations.
55. Unit production is characterized by:
A significant proportion of semi-skilled workers;
Use of universal equipment;
Widespread use of statistical methods for product quality control.
56. The workplace can be divided organizationally:
57. The results of the work of the auxiliary workshop are used:
Inside the enterprise;
Outside the enterprise.
58. The purpose of classifying production costs according to cost items:
Calculation of direct and indirect costs;
Calculation of unit cost of production;
Drawing up cost estimates for production.
59. The grouping of costs by economic elements includes the following costs:
For fuel and energy for technological purposes;
For the basic wages of production workers;
For depreciation of fixed assets;
For preparation and development of production;
For additional wages for production workers.
60. The grouping of costs by costing items includes the following costs:
For raw materials and basic materials;
For wages;
For depreciation of fixed production assets;
For fuel and energy for technological purposes;
For auxiliary materials.
61. Costs of management and organization of production relate to:
Direct costs;
Indirect costs;
Variable costs;
Fixed costs;
Production maintenance costs.
62. Variable costs include:
Material costs;
Depreciation deductions;
Salaries of production personnel;
Administrative expenses.
63. A firm’s fixed costs are:
Gross costs of the company at base prices;
Minimum costs associated with the production of a certain volume of products under the most favorable production conditions;
The firm's opportunity costs;
Costs that occur even if the product is not produced;
Costs associated with the sale of products.
64. Fixed costs include all of the following types of costs, except:
Depreciation expenses;
Payments for renting a warehouse for finished products;
Salaries of factory management employees;
Costs of fuel and energy for technological purposes;
Costs for security of the premises;
All answers are correct;
All answers are incorrect.
65. A firm’s fixed costs are:
Costs of resources at prices in effect at the time of their acquisition;
Minimum production costs of any volume of production under the most favorable production conditions;
Costs that a company incurs even in the absence of production;
Implicit costs;
All answers are wrong
66. Non-consumable objects include:
Automobile;
Energy for technological purposes;
All answers are correct.
67. Leasing objects include:
Automobile;
Premises;
68. The leased object is the property of:
The manufacturer of this object;
Lessor;
Lessee.
69. A leasing organization must have a legal entity:
70. Can the equipment seller act as a lessee?
71. Lease rent:
Refers to the cost of production;
Deducted from profit;
All answers are incorrect.
72. The property that is the object of leasing is on the balance sheet:
Lessor;
Lessee;
Lessor or lessee under the agreement;
All answers are incorrect.
73. The leasing transaction is secured by:
Guarantee of government bodies;
Lessee's liability insurance agreement;
The leased object itself;
Cash deposit.
74. Is it necessary to inform the seller of the property that it is intended for leasing?
75. Is the lessor's consent required when subleasing the leased object?
Yes, in writing;
Yes, verbally;
76. Leasing agreement:
Must be in writing;
May be in writing;
The form for concluding an agreement is not established by law.
77. Request for lease payments occurs:
In a claim to an arbitration court;
According to a claim in a civil court;
Debited in an undisputed manner from the lessee's account;
All answers are incorrect.
78. Participants in the reorganization of an enterprise can be:
Creditors of the enterprise;
Owners of the enterprise;
Enterprise employees;
All answers are correct;
All answers are incorrect.
79. Acceptable bankruptcy is possible:
At the first stage of the enterprise life cycle;
At the second stage of the enterprise life cycle;
At the third stage of the enterprise life cycle;
At the fourth stage of the enterprise life cycle;
At the fifth stage of the enterprise life cycle;
At any stage of the enterprise life cycle;
80. A settlement agreement is possible:
At the stage of permissible bankruptcy.
At the stage of critical bankruptcy.
At the stage of catastrophic bankruptcy.
If bankruptcy proceedings have not yet been filed.
At any stage of bankruptcy.
81. The enterprise has 500 machines installed. Of these, 490 units are suitable. There are 485 units in operation. 480 units work on the 1st shift. During the 2nd shift – 350 units. Find the utilization rate of usable machines, the utilization rate of installed machines and the shift ratio.
0,85; 0,91; 1,07
0,99; 0,97; 1,66
82. The company operates in 2 shifts. The number of machines at the beginning of the year was 500. On April 1, 60 machines were installed, on August 1, 50 machines were retired. There were 260 working days in a year. Planned repairs account for 5% of the working time fund. Productivity of 1 machine is 1 m/hour. The annual production plan is 7500 thousand m. Find: production capacity, capacity utilization factor.
8220.16 thousand m; 0.91
7550.25 thousand m; 0.93.
9155.83 thousand m; 0.81.
83. The following quarterly data are available:
Cost of production = 3000 monetary units.
Profitability=20%
Average quarterly balance of working capital = 600 monetary units.
Find the duration of one revolution.
84. The company has planned to reduce labor costs by 8%. Output per employee in the base year amounted to 6,850 thousand rubles.
Option I
b) unit costs of PF per 1 rub. commercial products;
c) the amount of commercial output per 1 ruble of OF;
d) level of labor productivity.
2. What does the concept of “working capital of an enterprise” include?
a) basic and auxiliary materials, semi-finished products of own production, purchased semi-finished products and components;
b) part of the means of production that participate in the production cycle once and completely transfer their value to the cost of the finished product;
c) objects of labor necessary for production;
d) means of production that are repeatedly involved in the production process and transfer their value to the cost of finished products.
3. Capital productivity is calculated as the ratio of the cost of marketable products to:
a) the initial cost of the PF;
b) average annual cost;
c) residual value;
d) the cost of PF at the beginning of the year.
4. The enterprise sold unused facilities while maintaining the volume of production. How will the capital productivity indicator react to this?
a) will decrease;
b) will increase;
c) will remain unchanged.
5. Production capacity is measured:
a) in natural sizes;
b) monetary values;
c) in kind and monetary values.
6. Who sets depreciation rates?
a) by the enterprise independently;
b) the Government of the Russian Federation;
c) the relevant ministry.
7. How often is the replacement cost of a property asset determined?
a) periodically according to decisions of the Government of the Russian Federation;
b) annually;
c) every 2 years.
8. What is replacement cost?
a) the cost of equipment after repair;
b) the cost of equipment taking into account wear and tear;
c) the cost of purchasing equipment at currently valid prices.
9. What indicators characterize the efficiency of using working capital?
a) profit and profitability of production;
b) capital productivity and capital intensity of products;
c) turnover ratio and duration of 1 revolution.
10. Define the concept of “fixed assets” ____________
11. Describe ways to determine the need for working capital.
Option II
1. Replacement cost is:
a) the cost of the fixed asset in prices and conditions of the previous period of time;
b) the cost of the fixed asset in prices and conditions of a future period of time;
c) the cost of a fixed asset in prices and conditions of a given period of time.
2. What indicators do not belong to the indicators of the movement of the PF?
a) wear rate;
b) turnover ratio;
c) material utilization coefficient.
3. To what part of fixed assets do roads belong?
a) to the active part;
b) to the passive part.
4. What fund is used by the enterprise to reproduce the PF?
a) reserve;
b) depreciation;
c) material incentive fund.
5. Which of the following most fully defines depreciation?
a) the process of transferring the cost of the PF to the cost price
finished products;
b) wear and tear of the OF;
c) expenses for the maintenance and repair of the OF.
6. Due to the better use of which part of fixed assets does the increase in capital productivity mainly occur?
a) buildings;
c) production equipment.
7. What tangible elements are included in the working capital of an enterprise?
a) stocks of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress, deferred expenses;
b) machines, units, devices, containers, racks;
c) finished products, cash in the cash register, in the current account of the enterprise;
d) enterprise profit, debt to suppliers.
8. What stage do working capital go through during its movement?
a) monetary;
b) productive;
c) commodity;
d) all of the above.
9. What characterizes the material intensity of products?
a) the volume of material costs per one ruble of manufactured products;
b) the volume of products produced per one ruble of material costs.
10. Define the concept of “working capital” ____________
______________________________ ______________________________ _____________
11. Describe the characteristic properties of fixed assets.
Option III
1. Fixed capital is:
a) the value expression of the means of labor;
b) part of productive capital;
c) fixed assets.
2. Indicate those elements that are standardized by the enterprise.
a) all working capital and cash in settlements;
b) cash in accounts and in the cash register;
c) all working capital and finished products in the warehouse;
d) all circulating funds and circulation funds.
3. What types of fixed assets are divided into according to use?
a) active;
b) inactive, in reserve;
c) both answers are correct.
4. Which of the following refers to means of circulation?
a) material resources of the enterprise and industry;
b) vehicles, industrial buildings, structures;
c) finished products, products in transit, cash in accounts and in the cash register, accounts receivable;
d) enterprise profit.
5. How often is the value of fixed assets revalued?
a) once a year;
b) as necessary.
6. The book value of fixed assets is:
a) the cost at which fixed assets are recorded on the balance sheet of the enterprise;
b) residual value;
c) full original cost minus depreciation.
7. What is called liquidation value?
a) the cost of scrap metal or components;
b) the value of fixed assets at the time of disposal.
8. What is depreciation of fixed assets?
a) partial or complete loss of consumer value of PF due to their operation or inaction;
b) partial or complete loss of consumer value of PF due to their operation;
c) complete loss of the consumer value of the PF due to their operation or inaction.
9. Fixed assets are part of the property used as:
a) objects of labor;
b) means of labor;
c) labor force.
10. Define the concept of “working capital” ____________
______________________________ ______________________________ _____________
11. Describe the sources of meeting the need for working capital.
Option IV
1. Depreciation is:
a) the process of gradually transferring the cost of PF to
cost of finished products;
b) monetary expression of depreciation of fixed capital;
c) uniform depreciation over the useful life of the equipment.
2. What characterizes the working capital turnover ratio?
a) the level of technical equipment of labor;
b) the number of turnovers made by working capital during the period;
c) the average duration of 1 revolution.
3. What characterizes capital productivity?
a) the need for fixed assets;
b) the volume of production per one ruble of fixed assets involved.
4. For production efficiency:
a) capital productivity should increase, and capital intensity should decrease;
b) capital productivity and capital intensity should increase;
c) capital productivity should decrease, and capital intensity should increase.
5. What factors determine production capacity?
a) level of qualifications of employees;
b) labor intensity of the production program;
c) operating mode of the equipment.
6. What indicators are used to assess the efficiency of using working capital?
a) coefficient of physical wear and tear;
b) turnover ratio;
c) depreciation charges.
7. The value of the coefficient of extensive use of equipment depends on:
a) operating time of the equipment;
b) production capacity of the equipment;
c) equipment performance.
8. Methods for calculating depreciation:
a) linear;
b) index method;
c) both answers are correct.
9. Steam engines and generators refer to:
a) working machines;
b) power machines;
c) other machinery and equipment.
10. Define the concept of “fixed assets” ____________
______________________________ ______________________________ _____________
11. Describe the types of depreciation of fixed assets.
Topic: “Industrial labor market”
Evaluation criteria
Option I
1. Add the right side of the formula:
Admissions turnover coefficient (K o.pr):
2. Which employees are classified as employees?
a) predominantly mental labor, ensuring management of the production of labor products;
b) performing auxiliary work;
c) directly involved in the production of labor products.
3. Which of the following categories do not belong to the “administration” category?
a) director;
b) deputy director;
c) shop manager;
d) secretary.
4. What is the headcount?
a) the number of employees reporting to work during the period;
b) the number of employees on the list as of a certain date, hired for permanent and temporary work.
5. Write the concept for the definition “ - persons engaged primarily in the process of creating material assets, maintaining machines, mechanisms, and production premises in working order”
6. What is labor productivity?
a) production output per unit of time;
b) labor costs per unit of production;
c) the degree of fruitful work of people, determined by output and labor intensity.
Description of work
1.What characterizes capital productivity?
a) level of labor equipment;
b) unit costs of PF per 1 rub. commercial products;
c) the amount of commercial output per 1 ruble of OF;
d) level of labor productivity.
2. What does the concept of “working capital of an enterprise” include?
