Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №11

Theoretical question

Factors influenced on profit and ways of it increasing

Practical tasks

Task 1

Initial cost of group of fixed assets objects for January, 1st made 160 thousand UAH, term of actual operation – 3 years.

Calculate residual cost and deterioration factor on the same date if depreciation is charged in the linear way; in the way of the reduced rest (factor of acceleration 2); in the way of the sum of numbers of years of term of useful use. For the given group of fixed assets objects term of useful use of 10 years is defined.

Task 2

Calculate selling and administrative expense budget based on following data

The variable selling and administrative expenses amount to 6,000 UAH per unit of sale, including commissions, shipping, and supplies.

Price of product is 100 UAH per unit. We pay Insurance in March and September – 2200 UAH, taxes – in March and December – 1500 UAH.

Expenses for Advertising is 5% from sales, Office Salaries is 10% from sales and rent is 1% from sales/

	Quarter
	1	2	3	4	TOTAL
Expected sales in units	1800	2000	1900	2100

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 №12

Theoretical question

Profitability ratios

Practical tasks

Task 1

Cost of the fixed assets, million UAH, according to classification by natural structure for January, 1st made:

Buildings 30

Constructions 8

Cars and the equipment 48

Vehicles 6

Industrial and economic stock 5

Other fixed assets 3

In February of current year manufacturing building was built and put in operation, it cost 5 million UAH; in May the equipment was bought by total cost of 10 million UAH; in September it is written off morally and physically out-of-date equipment for the sum of 3 million UAH.

Define structure of the fixed assets for the beginning and on the end of the year, a share of active and passive parts on the beginning and the end of the year and values of factors of leaving and updating of the fixed assets.

Task 2

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

$, PER UNIT

_________________________________________________

Sales, 1500 units 12

Variable costs 10

Fixed costs 2.500

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

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

(підпис) (підпис)