Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №3

Theoretical question

2. Financial environment

Practical tasks

Task 1

The organization sales production directly in retail trade, a retail price is 800 UAH for a piece, retail trade discount is 10 %. The cost price of manufacture of a unit of production 500 UAH, VAT-18 %

To define:

1) Wholesale price of the manufacturer without the VAT

2) Profit of a unit of production

3) Profitability of production

Task 2

Prepare the direct labor cost budget and budget of cash disbursement.

We assume that 4 hours of labor are required per unit of product, and that the hourly rate is 6 UAH.

Assuming that 50% of each quarter's purchases are paid in the quarter, with the remainder being paid in the following quarter, begging year accountants payable is 2500 UAH.

	Quarter
	1	2	3	4	TOTAL
Units to be produced	1000	900	1100	1000

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

__________ О.Б. Жихор ___________ Т.І. Лепейко

(підпис) (підпис)

Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №4

Theoretical question

Methods of payment - letter of credit, open account

Practical tasks

Task 1

Calculate the breakeven point by using 2 methods: contribution margin and graph

$, PER UNIT

_________________________________________________

Sales, 1000 units 16

Variable costs 12

Fixed costs 3.000

Task 2

Calculate the return on assets and the ratio of the equipment usage. In May the new building was putting into production, its cost 1,000 thousand UAH., and in June equipment was purchased at value 12,000 thousand UAH.

The company issued during the year 23,000 tons of product A and the cost of 2,000 UAH per ton and 35 000 tons of product B costs 1000 UAH per ton.

Buildings 40

Constructions 10

Cars and the equipment 60

Vehicles 20

Industrial and economic stock 15

Other fixed assets 12

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

__________ О.Б. Жихор ___________ Т.І. Лепейко

(підпис) (підпис)

Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №5

Theoretical question

Methods of payment - documentary collection or draft,

Practical tasks

Task 1

The organisation in the accounting period sold 150 thousand pieces of products for the sum of 10 million UAH., thus expenses for manufacture and production of the sales makes 5 million UAH, including variable 2 million UAH. In the planned period with other things being equal the organisation planned to produse and sell 120 thousand pieces of products.

To define:

1) what will be organisation profit in the planned period

2) what will be profitability of production in the planned period in comparison with the accounting period

Task 2

Calculate factory overhead budget if we assume that total factory overhead is budgeted at 6,000,000 UAH per quarter plus 2,000 UAH per hour of direct labor. All overhead costs involving cash outlays are paid in the quarter in which they are incurred. We should also bear in mind that depreciation does not entail a cash outlay and therefore must be deducted from the total factory overhead we assume that depreciation expenses are 3,250,000 per quarter.

	Quarter
	1	2	3	4	TOTAL
Budgeted direct labor hours	4000	3800	4500	4200

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

__________ О.Б. Жихор ___________ Т.І. Лепейко

(підпис) (підпис)