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Syllabus on The economy of enterprise 2014 - en...doc
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Internet sources and the optional list of electronic sources: 1-6 Theme №13. Economic and social production efficiency

  1. The nature and efficiency metrics

  2. Liquidity and financial stability of production

  3. Methods of study of economic efficiency of capital investments in production

  4. The main directions of improving production efficiency

Tasks:

  1. Discussion of the questions;

  2. Work with the glossary;

  3. Studying of legal acts of the Republic of Kazakhstan: The Tax code of the Republic of Kazakhstan, the budget code of the Republic of Kazakhstan.

  4. Questions for discussion:

    • Call the essence and system of indicators of production efficiency.

    • What are indicators of efficiency of a production activity?

    • Call the concept and attribute of liquidity.

    • Call the indicators of financial stability.

    • What is the capital investments?

    • What are methods of the accounting of a time factor?

    • What do characterize indicators of net current value and internal standard of profitability?

    • Call the factors influencing production efficiency.

  1. Tasks

Task 1. The project of reconstruction of plant provides growth of production from 1000 to 3000 products. The second option – construction of new plant in capacity of 2000 units and continue production at operating plant.

Indicators

Operating plant

Reconstruction

New construction

Volume of production, thousand units

1000

3000

2000

Net cost of 1 thousand units, conventional unit

240

180

138

Capital investments, thousand conventional unit

-

900

1100

Task 2. Two options of plant construction have identical capacity - 500 000 units in one year.

Options

Net cost of one unit product, conventional unit

The specific capital investment, conventional unit

Distribution of capital investment by years (the end - %)

I

40

100

30:40:20:10

II

41

96

10:20:40:30

Standard payback period of capital investments – 8,3 years. Reduction coefficients: for I year – 1,0; II – 0,93; III – 0,86; IV – 0,79.

To choose option of plant construction without accounting and with the accounting distribution of capital investments by years.

Task 3. To choose the most effective option of realization of capital investments:

Option 1

Option 2

Annual production, thousand conventional unit

100,0

200,0

Net cost of one unit product, conventional unit

25

10

Capital investments, million conventional unit

20

40

Standard effectiveness coefficient

0,12