Question

Підприємець А за місяць реалізував 3000 одиниць товару за ціною 1,2грн. Витрати на виробництво становили 2200грн. Витрати на реалізацію 200грн. Сумарна величина всіх податків і платежів складає 40% бухгалтерського прибутку. Свій підприємницький талант він оцінює у 600грн. Визначити величину бухгалтерського, чистого та економічного прибутку підприємця.

Answer 1

Ответ:

Бухгалтерський прибуток = дохід - витрати = 3000 1,2 - 2200 - 200 = 1600 грн.

Податки та платежі = 40% 1600 = 640 грн.

Чистий прибуток = бухгалтерський прибуток - податки та платежі = 1600 - 640 = 960 грн.

Економічний прибуток = чистий прибуток + власний капітал = 960 + 600 = 1560 грн.

Answer 2

Calculation of Accounting, Net, and Economic Profit

To determine the accounting, net, and economic profit of the entrepreneur, we need to consider the given information about sales, production costs, selling costs, taxes, and the entrepreneur's talent evaluation.

1. Sales Revenue: The entrepreneur sold 3000 units of goods at a price of 1.2 UAH per unit. Therefore, the total sales revenue is calculated as follows: - Sales Revenue = Number of Units Sold * Price per Unit - Sales Revenue = 3000 * 1.2 UAH = 3600 UAH

2. Production Costs: The production costs incurred by the entrepreneur amount to 2200 UAH.

3. Selling Costs: The selling costs incurred by the entrepreneur amount to 200 UAH.

4. Taxes and Payments: The total amount of taxes and payments is 40% of the accounting profit. Since the accounting profit is not given, we need to calculate it first.

5. Entrepreneur's Talent Evaluation: The entrepreneur evaluates their entrepreneurial talent at 600 UAH.

Now, let's calculate the accounting, net, and economic profit step by step.

Calculation of Accounting Profit

Accounting profit is calculated by subtracting the production costs and selling costs from the sales revenue.

Accounting Profit = Sales Revenue - Production Costs - Selling Costs Accounting Profit = 3600 UAH - 2200 UAH - 200 UAH Accounting Profit = 1200 UAH

Calculation of Net Profit

Net profit is the accounting profit minus taxes and payments.

Net Profit = Accounting Profit - (Accounting Profit * Taxes and Payments) Net Profit = 1200 UAH - (1200 UAH * 0.4) Net Profit = 1200 UAH - 480 UAH Net Profit = 720 UAH

Calculation of Economic Profit

Economic profit takes into account the opportunity cost of the entrepreneur's talent evaluation.

Economic Profit = Net Profit - Entrepreneur's Talent Evaluation Economic Profit = 720 UAH - 600 UAH Economic Profit = 120 UAH

Therefore, the accounting profit of the entrepreneur is 1200 UAH, the net profit is 720 UAH, and the economic profit is 120 UAH.

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