Practical work
Task 1.
According to the above data to calculate the absolute and relative deviation of product groups.
Product group Sales, pcs. Deviation
Planned Actual + -%
A 121,119
B 207 212
C 183 179
D 30 33
F 190189
Total 731 732

Task 2.
According to the above data to calculate the coefficient of rhythm and output.
Decade
month Output, ths. rub. Share,% counted toward the implementation of the plan
Plan Actual Plan Actual Fact. Plan ths. rub. %
1 3 060 2032 30.9 18.6 2032 20.5 20.5
2 3474 2894 35.1 26.6 29.2 2894 29.2
3 3366 5974 54.8 34 3366 60.4 34
Total 9900 10900 100 100 8292 110.1 83.7


Task 3. Calculate performance deviations from the plan in terms of production.
Index Previous year Reference year deviation from the previous year Deviations from the plan
plan actual amount% amount%
The volume of output in current wholesale prices of the enterprise, ths. Rub. 8908 8940 10900 1992 1960 22.2 21.9
The volume of production in the wholesale prices of comparable businesses, thous. 10800 10836 10900 100 0.9

Task 4. analyze the dynamics and structure of accounts receivable and payable. The calculations are performed in the table
Line code qualitative changes Structural changes
At the beginning of the end of the year, the absolute change (+, -) (gr3-gr4) Relative Deviation (+, -)
(Gr4: gr3-100%) in% of total Ki at the beginning of the year in% to the total at the end of the year Absolute difference (= -) (gr8-gr7)
1 2 3 4 5 6 7 8 9










Task 5. Create a horizontal analysis of the balance sheet

At beginning of the previous year at the end of the reporting period At the beginning of the reporting year
The amount
Thousands. rubles% Sum,
Thousands. rubles% Sum,
Thousands. rubles%
Asset

Liability


Task 6. Create vertical analysis of the balance sheet

At beginning of the last year of the beginning of the reporting year At the end of the reporting period
Asset

Liability



Task 7. Create a comparative analytical balance

Indicator Absolute value
thous. rubles Share,% Deviation
At the beginning of the year at the end of the reporting period At the beginning of the year At the end of the reporting period Absoltnyh quantities thousand. Specific weight,% to the value at the beginning of the year, to a change in total% Balance%
Asset
Fixed assets
Intangible assets
Fixed assets
Construction in progress
Liability
Capital and reserves
Authorized capital
Additional capital
Reserve capital
Etc.

Task 8. To analyze the structure of assets and liabilities and the effectiveness of their own accommodation, and raising capital. To calculate these coefficients

Line code At the beginning of the period At the end of the period
ACTIVE
Fixed assets
Current assets
LIABILITIES
Capital and reserves
Fixed liabilities
Short-term liabilities









Task 9. obtained above data to calculate the following ratios

Destination Indicator indicator
Absolute liquidity ratio (maturity) shows how much of the current debt can be repaid at the balance sheet date or other date
Adjusted (Interim) liquidity ratio Shows what part of the short-term obligations can be paid not only by the available funds, but also due to the expected revenue
The adjusted liquidity ratio, adjusted-tion with the prepayments and received shows how much short-term obligations can be paid not only by the available funds, but also due to the expected revenue
Current ratio Allows you to set the degree to which current assets cover current liabilities
Availability of internal funds characterize the degree of equity participation in the formation of working capital
Share t