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Note. The texts of the tasks are taken from the forum. If you have any questions, please write on the forum.
Task 1: Determine the Profitability of the Product
The volume of production of products A and B is 50 and 300 thousand pieces, respectively. The price of product A
is 65, and the price of product B is 100. The cost price of product A is 50, and the cost price of product B is 80.
Determine the profitability of each type of product and the overall profitability of the product.
Solution
- Profitability of Product A:
Profitability of A = ( 65−50 ) 50 × 100% = 30%
- Profitability of Product B:
Profitability of B=(100−80)80×100%=25%
Total Profitability =((65 - 50) * 50 000 + (100 - 80) * 300 000) / (50 * 50 000 + 80 * 300 000) * 100%
= 6 750 000 / 26 500 00 ≈ 25,47%
We divide the entire profit by the entire cost of the production program to get the expected profitability.
Answer: 30%, 25%, 25.47%
Task 2: Determine the Profitability of the Production Program
The company has two subsidiaries. The first has a production volume of 4.3 million with a profitability of 11%.
The second enterprise has a production volume of 2.7 million and a cost price of 2.3 million .
Determine the profitability of production for the company as a whole.
Solution
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Cost Price of Production for the First Enterprise:
C1=4,300,000×(1−0.11)=4,300,000×0.89=3,827,000
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Profitability of Production for the Company as a Whole:
Answer: The profitability of the company is approximately 14.25%.
Profitability |
Описание курса
| Fundamentals of Economic Analysis
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