Question

Задание б В первом квартале облем реализации составил 3500 тыс. руб., во втором квартале увеличится на 2%. Остатки оборотных средств ( тыс. руб) 1 кваргал: 1.01 - 620 2 квартал: 1.04 - 700 3 квартал: 1.07-700 1.02 - 740 1.05 - 6SO 1.06-660 1.03 - 700 Определить 1. Показатели оборачиваемости оборотных средств в 1 и 2 кварталах. 2. Абсолютное и относительное высвобождение ( дополнительные вложения оборотных средств во 2 квартале по сравнению с I кварталом. Сделать вывод об изменении оборачиваемости оборотных средств

Answer 1

Problem Statement

The problem statement states that in the first quarter, the implementation problems amounted to 3,500,000 rubles. In the second quarter, it increased by 2%. The working capital balances (in thousands of rubles) for each quarter are as follows: - First quarter: 1.01 - 620 - Second quarter: 1.04 - 700 - Third quarter: 1.07 - 700 - First month: 1.02 - 740 - Second month: 1.05 - 6SO - Third month: 1.06 - 660 - Fourth month: 1.03 - 700

The task is to determine: 1. The turnover ratios of working capital in the first and second quarters. 2. The absolute and relative release (additional investments of working capital) in the second quarter compared to the first quarter. Make a conclusion about the change in the turnover of working capital.

Solution

To solve this problem, we need to calculate the turnover ratios of working capital in the first and second quarters. The turnover ratio is calculated by dividing the net sales by the average working capital.

1. Calculation of Turnover Ratios: - First Quarter: - Net Sales: 3,500,000 rubles - Average Working Capital: (1.01 - 620 + 1.04 - 700) / 2 = 0.05 - Turnover Ratio: 3,500,000 / 0.05 = 70,000,000 rubles

- Second Quarter: - Net Sales: (3,500,000 * 1.02) * 1.02 = 3,570,000 rubles (assuming a 2% increase) - Average Working Capital: (1.04 - 700 + 1.07 - 700) / 2 = 0.705 - Turnover Ratio: 3,570,000 / 0.705 = 5,067,376 rubles

2. Calculation of Absolute and Relative Release: - Absolute Release: Net Sales in the second quarter - Net Sales in the first quarter = 3,570,000 - 3,500,000 = 70,000 rubles - Relative Release: (Absolute Release / Net Sales in the first quarter) * 100 = (70,000 / 3,500,000) * 100 = 2%

Conclusion

1. The turnover ratio of working capital in the first quarter is 70,000,000 rubles, while in the second quarter, it is 5,067,376 rubles. 2. The absolute release (additional investments of working capital) in the second quarter compared to the first quarter is 70,000 rubles, and the relative release is 2%. This indicates that there has been an increase in the turnover of working capital in the second quarter compared to the first quarter.

Please note that the calculations provided are based on the given information.