Question

Себестоимость продукции составила 30тыс.рублей. Норма рентабельности продукции - 20%. В целях улучшения условий труда была введена новая технологическая линия стоимость в 10тыс.рублей, с нормой амортизации 20%, что позволило значительно сократить затраты тяжелого физического труда и уменьшить сумму заработной платы на 4тыс.рублей. Цена продукции сократилась на 1тыс.рублей. Какова будет теперь рентабельность продукции? желательно пояснение полностью с формулами, спасибо зараннее)

Answer 1

Рентабельность = прибыль÷себестоимость х 100
изменение себестоимости
1 увеличение за счет амортизации на 10000 х 0,2 = 2000 р
2 сокращение за счет зарплаты на 4000 р
итого себестоимость 30+2-4=28 т.р
старая цена 30 х 1,2= 36 т.р
новая цена 36-1 = 35 т.р
новая рент 25%

Answer 2

Calculation of the Initial Profitability

To calculate the initial profitability of the product, we need to determine the cost of production and the target profitability rate.

Given information: - Cost of production: 30,000 rubles - Target profitability rate: 20%

To calculate the initial profitability, we can use the following formula:

Profitability = (Selling Price - Cost of Production) / Cost of Production * 100

Let's calculate the initial profitability using the given information:

Profitability = (Selling Price - 30,000) / 30,000 * 100

Unfortunately, the selling price is not provided in the given information. Therefore, we cannot calculate the initial profitability without this information.

Impact of the New Technological Line

The introduction of the new technological line has reduced the cost of labor and decreased the selling price of the product. Additionally, it is mentioned that the depreciation rate is 20%.

Let's analyze the impact of these changes on the profitability of the product.

1. Reduction in Labor Costs: - The new technological line has significantly reduced the costs of heavy physical labor and decreased the wage amount by 4,000 rubles. - This reduction in labor costs will positively impact the profitability of the product.

2. Decrease in Selling Price: - The selling price of the product has decreased by 1,000 rubles. - This decrease in selling price will negatively impact the profitability of the product.

3. Depreciation: - The new technological line has a cost of 10,000 rubles and a depreciation rate of 20%. - The depreciation expense will reduce the profitability of the product.

To calculate the new profitability, we need the selling price of the product after the changes. Unfortunately, this information is not provided. Therefore, we cannot calculate the new profitability without this information.

In summary, the introduction of the new technological line has both positive and negative impacts on the profitability of the product. However, without the selling price after the changes, we cannot determine the exact new profitability.