2 the problem of finance (IBI)

Objective 1
Sort expenses of the enterprise on the elements included in expenses from ordinary activities
Determine the total cost of commodity products
1. The cost of the enterprise (thous.)
Indicator Value
1. The costs of raw materials and basic materials 5510
2. The costs of auxiliary materials in 1076
3. Depreciation of property
4. Modernization of the equipment in 1237
5. Costs for the maintenance of educational institutions 37.7
6. Loss of the shortage of material resources received within the norms of natural loss 13.7
7. Interest on bank loan
8. The cost of retraining 22.8
9. The cost of fuel in 1134
10. Property Tax
11. Costs of fire and guard service 60.6
12. Services provided by outside companies 193.1
13. Payments for emissions within the limits of 21.2
14. Labor costs
15. The fee for the lease of fixed assets 13.7
16. Costs of auxiliary materials for the needs of recreation 36.1
17. Office expenses 14.2
18. Interest-free loan for the improvement of living conditions 242.6
19. Transportation outsourcing services for the transport of goods inside the enterprise 116.7
20. Payments to non-budgetary funds of a social nature
21. The cost of purchased power 624.2
22. The cost of travel within the rules 32.4
23. Cost to improve the quality of products (R & D) 91.9
24. Payment of consulting and audit services 72.9
II. Recyclable waste -
III. The planned volume of sales (excluding VAT) 15642
IV. The data for the calculation of labor costs
Indicator Value
1. The average number of man 115.0
2. The average monthly salary, ths. Rub. 3.9
3. Payments compensating nature, ths. Rub. 115.8
4. Lump-sum compensation for years of service, ths. Rub. 183.7
5. Payment for educational leave, ths. Rub. 14.0
V. The data for the calculation of depreciation of assets and the annual amount of property tax.
1. The average annual cost of depreciable property
a) buildings, structures and structural components, ths. rub. 3241
b) Passenger, freight vehicles, office equipment, furniture, computer equipment, information systems, ths. rub. 465
c) technological, energy and other equipment, ths. rub. 1191
g) Intangible assets, ths. rub. 420
The period of amortization of intangible assets, 12 years old
2. The annual rate of linear depreciation:
Group A) - 5%; the group b) - 25%; for group) - 15%;
VI. Bank loans in the amount of 340 thousand. Rub. It is scheduled for a period of 3 months at the refinancing rate three points.
VII. Change in work in progress 2874.4 thous. Rub.
VIII. Administrative expenses make up - 15%, while business spending - 9.7% of the production cost of commodity products.