Question

Найдите экономическую прибыль за год при банковском проценте, равном 10, выручке, равной 2500 тыс. руб., зарплате в 600 тыс. руб., амортизационных отчислениях, составляющих 200 тыс. руб., и стоимости покупных материалов в 500 тыс. руб., если вложенный капитал составил 700 тыс. руб., а налог на прибыль равен 35%.

Answer 1

Решение:
Выручка: 2500 тыс. руб.
Бухгалтерские издержки: 600 + 500 + 200 = 1300
Бухгалтерская прибыль = выручка – бухгалтерские издержки: 2500 – 1300 = 1200 Экономические издержки = бухгалтерские издержки + неявные издержки:
1300 + 700*10% + 1200*35% = 1790
Экономическая прибыль = выручка – экономические издержки:
2500 – 1790 = 710

Answer 2

Calculating Economic Profit

To calculate the economic profit, we can use the following formula:

Economic Profit = Total Revenue - Total Costs - Opportunity Costs

Where: - Total Revenue = $2500,000 - Total Costs = Salary + Depreciation + Cost of Purchased Materials - Opportunity Costs = Cost of Capital * (1 - Tax Rate)

Given: - Bank Interest Rate = 10% - Salary = $600,000 - Depreciation = $200,000 - Cost of Purchased Materials = $500,000 - Capital Invested = $700,000 - Tax Rate = 35%

Let's calculate the economic profit step by step.

Step 1: Calculate Opportunity Costs

Opportunity Costs = Capital Invested * (1 - Tax Rate) Opportunity Costs = $700,000 * (1 - 0.35) Opportunity Costs = $700,000 * 0.65 Opportunity Costs = $455,000

Step 2: Calculate Total Costs

Total Costs = Salary + Depreciation + Cost of Purchased Materials Total Costs = $600,000 + $200,000 + $500,000 Total Costs = $1,300,000

Step 3: Calculate Economic Profit

Economic Profit = Total Revenue - Total Costs - Opportunity Costs Economic Profit = $2500,000 - $1,300,000 - $455,000 Economic Profit = $2500,000 - $1,755,000 Economic Profit = $745,000

Therefore, the economic profit for the year is $745,000.