Production programme of the company includes the production of products in Ob-EME 28 thousand. Fixed costs estimated in the amount of 2600 thousand. RUB., change-nye – 120 roubles per unit of output. of
the profit Target in the business plan of the company established in the amount of 1100 thousand rubles.
 
Calculate:- price in the hotels of Novosibirsk to obtain target profit;
- the amount of apartments in housing office necessary to ensure breakeven operation of the company at current price level. the
Marketing service of the company projected change in the estimated price taking into account market conditions: under the first option – reduction of price on 5%, the second – 8%. Calculate:
 
- profit company, with projected price levels; - the volume of settlement in apartments for rent necessary to ensure profit target the projected price levels; the
- production, ensuring profitable operation of the company, with projected price levels. to
Build charts "breakeven" for calculation of price level and gezireh options price products.
Solution:
 
1. Calculate the cost per unit of output (RC) to obtain target profit:RC = (Spost + Sper * V + Mi) / V,where Spot – fixed costs,Sper – variable costs per unit,V + output,the PCs – target profit.RC = (2 600 000 +120 * 28 000 + 1 100 000) / 28 000 = 252 (RUB)2. Dene the volume of production necessary to ensure bezubytok-tion of the company if the settlement price (TB):TB = Spost / (RC – Spar). ТБ0 = 2 600 / (252 – 120) = 20 (thousand units)
3. Calculate the profit of a firm with predictable price levels:
-the first option – reduction photos of Novosibirsk prices by 5%:
PC = 28 * (252 * 0,95 – 120) – 2 600 = 743,2 (thousand.)
-the second option – a price reduction of 8%:
PC = 28 * (252 * 0,92 – 120) – 2 600 = 531,5 (thousand.)
4. Determine the volume of production necessary to ensure the target profit at the projected price levels:-the firstvariant – reduced prices by 5%:
V = (2 600 + 1 100) / (252 * 0,95 – 120) = 31 (thousand units)
-the second option – a price reduction of 8%:V = (2 600 + 1 100) / (252 * 0,92 – 120) = 33 (thousand units)The main risks associated with this activity: 1. The risk of poor quality services (applies to business risk): associated with the incorrect crack. In this case already nothing can be corrected, the material can only be thrown away, and the cost to bring in article "Losses"; the risk associated with poor tailoring (e.g., sewn pocket, gathered stitch). In most cases you can correct (the exceptions are leather goods, after work which left holes in place of the seam unstitched), but then there is a risk that the work will not be completed as scheduled. 2. The risk of unqualified personnel selection. 3. The risk associated with theft of kvartira i equipment (relates to risk). 4. The risk associated with the failure of the equipment (business risk). 5. Customer refusal of payment of goods (applies to commercial risk). In practice, this rarely happens. Sometimes there are situations of deferred payment. 6. The risk associated with the appreciation of the dollar. Because spare parts for equipment have currency valuation, the cost of repair increases with the rate of the dollar (operational currency risk). Types of threats: 1. A significant rent increase by the administration (entrepreneurial risk). 2. The deterioration of living standards, which will affect all business activities, including sewing. This will reduce the demand for tailoring (commercial risk). 3. Internal anthropogenic threats, which include fires and cct programma accidents from improper handling of electrical appliances (overlock machine, iron, sewing machine), failure to comply with their technical mode, ignition wiring, etc. (business risk). It should be noted that under Russian law the employer should be liable to the client irrespective of, was done damage by his own fault or the fault of third parties or circumstances. 4. The risk of blackouts, particularly in a small town in the winter. In this case again there is a risk associated with the failure of order in time (entrepreneurial risk). 5. Social internal threats, which include strikes, associated with incorrect distribution of material resources from executed orders. 6. The threat posed by competition. This might happen if a competing company will open in more convenient for residents (e.g. in the centre), will have staff with higher skills, better equipment (or newer) and lower prices. 5. Calculate the volumes of production, providing a break-even operation of the enterprise, with projected price levels: -the first option – reduction of price on 5%:
ТБ1 = 2 600 / (252 * 0,95 – 120) = 22 (thousand units)-the second option – a price reduction of 8%: . 31 ( 25.08.2006 N 523) , "" - , , . - () , , () .

, , , . () , . . , .

() ( ), , . , - , :

) ;
) ;
) , ;
) ;
) ;
) .

ТБ2 = 2 600 / (252 * 0,92 – 120) = 23 (thousand PCs)will Build charts "breakeven" for calculation of price level (ТБ0) and projected rates of production (ТБ1 and ТБ2):TASK
 
Determine the wholesale price of a foreign trade transaction for a box of chocolates "Milk dessert" on the basis of data: 1) the contract price for a box of chocolates – 1,65$. USA;
2) the amount of candy purchased 23 it 0,51 The wholesale price of a foreign trade transaction on candy "Dairy dessert" will calculate by the formula: IVS = KC + KC * KTP, where IWS – the wholesale price of a foreign trade transaction on candy "Dairy dessert"; CP – contract price kvartirnoe buro; KTP – coefficient of customs duties. IVS = 1,65 + 1,65 * 0,51 = 2,49$. or 2,49 * 30 = 74,7 RUB. Thus, the wholesale price of a foreign trade transaction for a box of chocolates "Dairy dessert" is 74.7 RUB.