Give an example to illustrate.
The balance of production cost at the beginning of the month is 10, and that at the end of the month is 12.
This month, we produced 20 products at the cost of 4 yuan, and sold 2 1 piece at the unit price of 5 yuan (we had 1 piece in stock last month).
Output value = sales unit price * production quantity in this month+ending number of production cost-beginning number of production cost.
=5*20+ 12- 10= 102
The production cost is the figure in the accounting book, so you can just take it away.
If there are more than two products, it is necessary to calculate the sales unit price of each product, multiply it by the production quantity of this period, and then add it up.
Question 2: What does the company's output value mean? The so-called company's output value is the total income of the company's annual business activities, without deducting costs.
Question 3: How to calculate the total industrial output value of enterprises? I. Gross industrial output value
computing formula
1, monthly output × product sales unit price
2. Main business income of the current month+ending balance of inventory-opening balance of inventory
Two. Industrial added value
One is the production method,
Industrial added value = total industrial output value-industrial intermediate input+VAT payable in this period.
The second is the income method,
Industrial added value = depreciation of fixed assets+workers' remuneration+net product tax+operating surplus
General enterprises adopt the latter calculation method.
Question 4: How to calculate the output value of software development enterprises? There are three ways to calculate 1 and GDP. The first one: the concept of GDP is output value and service. On the one hand, in terms of output value, the final output value is included in GDP, so it depends on your enterprise type. If you are a processor or a raw material manufacturer, it can be said that the products you produce will not be included in GDP, but the goods produced by the manufacturer in the last link will be included in GDP. On the other hand, if you are the ultimate manufacturer of a commodity, you can't calculate GDP just by looking at profits. Because it is the final output value, how much your enterprise has produced, whether it is sales revenue or inventory, is counted. So GDP has nothing to do with profit. The second type: income method, calculated according to accounting subjects, is salary+net product tax+depreciation of fixed assets+operating surplus = GDP= enterprise = added value created by the enterprise in the current period. Operating surplus is different from operating profit. Profit is aimed at the sales link, while surplus is aimed at the output link. Therefore, it is surplus, not profit, that is included in the added value of enterprises. The landlord should be an accountant. The following is what I found on the Internet and posted to you. (II) Income method Income method is a method to calculate GDP from the perspective of income generated by various production factors in the production process. That is, the added value of each resident unit is equal to the sum of four items: workers' remuneration, depreciation of fixed assets, net production tax and operating surplus. These four items are also called initial input values in input and output. The total added value of each residential unit is GDP. The calculation formula is: GDP = remuneration of workers+depreciation of fixed assets+net product tax+operating surplus 1. Workers' remuneration refers to various forms of remuneration obtained by workers from production units, including all monetary income and physical income obtained by workers from production units through various channels, as well as the income obtained by workers themselves through labor. There are four main forms: first, wages, second, welfare, third, labor remuneration equivalent to wages paid to individual workers from profits or costs, and fourth, income in kind, which refers to the value of agricultural and sideline products produced by farmers for personal consumption, as well as the physical value obtained by workers from units free of charge or at a price lower than the market price. 2. Depreciation of fixed assets: refers to the extracted value of fixed assets consumed by fixed units in production activities during the accounting period. Depreciation of fixed assets is not the newly created value of current production activities, but the value of fixed assets consumed in production, which belongs to transfer value. The reason why GDP includes this part of transfer value is because the depreciation of fixed assets is separated from fixed assets as depreciation cost, and the depreciation included in the cost is also proposed as a depreciation fund for new fixed assets investment, which enters the capital circulation movement of enterprises, rather than being consumed like other costs. From this perspective, it is similar to the added value of labor remuneration and operating surplus. In addition, from the perspective of income, calculating depreciation in added value can avoid the fluctuation of added value caused by the difference of operating surplus caused by calculating depreciation in intermediate inputs. This problem can be avoided if depreciation is calculated in the added value. Therefore, if depreciation is calculated in the added value, it can not only improve the accuracy and consistency of GDP calculation, but also enhance the comparability of GDP. 3. Net product tax: refers to the difference between the product tax paid by each department to * * * and the production subsidy paid by * * * to each department. Product tax is a tax levied on various departments that produce, sell, buy and use goods and services. There are three main forms: one is sales tax, and the other is input cost tax, which refers to the tax levied by the state on production units engaged in production activities, but some industries regard this tax as sales tax. Third, various surcharges and fees. Production subsidies are subsidies paid to some departments to control prices and support production, including price subsidies to grain enterprises and policy loss subsidies to enterprises. After the implementation of value-added tax, the product tax should also include the value-added tax payable in this period (the difference between the output tax of products and the input tax of goods and services). 4. Operating surplus: refers to the remaining part of total output after deducting intermediate inputs, depreciation of fixed assets, workers' remuneration and net product tax. It is the surplus share of added value created by permanent units after compensating fixed assets, distributing employees and paying state taxes.
Question 5: How to calculate the approximate annual output value of the enterprise from the report: 65,438+0. Gross industrial output value during the reporting period = finished product value of all products during the reporting period+industrial operation value during the reporting period+(final balance of semi-finished products and products manufactured during the reporting period-initial balance of the reporting period).
2. Gross industrial output value is calculated at current price.
The value of finished products is calculated by multiplying the cost physical quantity by the actual average unit price of products excluding VAT payable (output tax) this year. In accounting, self-made equipment and self-produced finished products transferred at cost price shall be accounted at cost price.
Foreign processing fee income is calculated at the price other than the value-added tax (output tax) payable this year. Inter-annual processing fee income is adjusted according to the actual situation and included in the foreign processing fee income that should be actually collected this year.
If the ending value is less than the beginning value, the ending and beginning differences between self-made semi-finished products and work-in-process products are negative. Enterprises should calculate the output value as negative rather than zero.
Question 6: What is the difference and calculation method between annual output value and annual sales volume? The two biggest differences are that the annual output value is calculated according to the production quantity; Sales are calculated on the basis of sales. Often the production quantity is greater than the sales quantity to ensure a certain inventory and prevent the market from being out of stock or returning goods for replenishment.
There are two kinds of output value: constant price and current price. Which one do you mean?
Annual output value (constant price) = ∑ (constant price of each product * annual output)
Annual output value (current price) = ∑ (price of each product * annual output)
Sales = selling price * sales quantity
For example, the price of product A is 50, the output is 80, and the price is 60; The price of product B is 100, the output is 200, and the price is 200. The price of product C is 20, the output is 800 and the sales volume is 700.
Annual output value (current price) = 50 * 80+100 * 200+20 * 800 = 40000.
Sales = 50 * 60+100 * 200+20 * 700 = 37000.
Question 7: How to calculate the output value of an enterprise? The formula is as follows: total output value = value of finished products in the current period+value of labor services in the current period+(value of products in process at the end of the period-value of products in process and semi-finished products at the beginning of the period), where the value is calculated at socially constant prices.
1. The product value produced by an enterprise in a certain period and expressed in money constitutes c+v+m, which includes both materialized labor C and the value v+m newly created by labor. That is, the total value of products and services produced and provided by enterprises in a certain period of time.
Second, the total output value can be used to measure the business output of enterprises with long construction period, but its shortcomings are also obvious: first, it is easily affected by the difference between the beginning and the end of the period according to the formula, which will induce enterprises to invest blindly; Second, the output value is easily influenced by the transfer value; Third, as far as the whole society is concerned, the total output value will be calculated repeatedly, which cannot objectively and effectively reflect the real output value of society.
Note: Output value is a statistical term.
Question 8: How to calculate the per capita output value? Take the monthly per capita output value as an example.
The first thing to count is the number of people = total working hours divided by standard working hours (per person per month 176 hours).
The total output divided by the number of people is the monthly per capita output value.
Question 9: How to calculate the gross industrial output value in statistical reports? Gross industrial output value is an important indicator reflecting the total scale and level of industrial production in a certain period. The meaning, composition, data sources and accounting methods of the total industrial output value in the current statistical system are analyzed as follows.
First, the meaning and composition of total industrial output value
Gross industrial output value refers to the total value of industrial final products and industrial services provided by industrial enterprises in a certain period of time, including the value of finished products produced, the income from foreign processing fees and the difference value between the end and the beginning of self-made semi-finished products.
(A) the value of the finished product
Refers to the total value of all industrial finished products (including semi-finished products) produced by enterprises during the reporting period, which are no longer processed during the reporting period and have been sold and ready to be sold after passing inspection, packaging and warehousing. The value of finished products includes the self-made equipment produced by the enterprise and the value of finished products provided for projects under construction, other non-industrial departments and welfare departments of the enterprise, but does not include the value of finished products (semi-finished products) processed with materials provided by the ordering party.
(2) Foreign processing fee income
Refers to the processing fee income of industrial products processed by enterprises during the reporting period (including the processing and production of materials supplied by the ordering party), the processing fee income collected from industrial product repair business abroad, and the processing and repair, equipment installation and other income provided by domestic non-industrial departments. Foreign processing fee income is calculated at the price excluding the payable value-added tax (output tax).
(3) homemade semi-finished products
The difference between the ending and the beginning of WIP is equal to the ending value minus the beginning value of self-made semi-finished products. If the end value is less than the start value, the indicator is negative. When calculating the output value, enterprises should calculate it as a negative number, not as zero.
Gross industrial output value does not include:
(1) The value of industrial products not produced by the enterprise, such as the value of products purchased from outside the factory and resold in the enterprise without any processing; The value of cooperative parts (such as units, meters, etc.) that the enterprise does not need to process and install according to the contract.
(2) the value and income of non-industrial products of non-industrial activity units of the enterprise, such as the value of agricultural and livestock products of farms and pastures, the construction and installation value of infrastructure departments, the transportation income of transportation departments, and the income of houses, public utilities and welfare institutions (laundry rooms, bathhouses, barbershops, etc.). ).
(3) Sales value of wastes (such as sawdust, fragments, coal gangue, etc.). ) produced in the industrial production process of this enterprise.
Second, the calculation principle of total industrial output value
The calculation of total industrial output value follows the following calculation principles:
(1) industrial production principle. That is, it should include all final products and services provided by the enterprise during the reporting period. Final products, whether sold or not during the reporting period, should be included as long as they are produced during the reporting period. All non-industrial products shall not be included in the total industrial output value.
(2) The principle of the final product. That is, the value of finished products produced by enterprises must be the final products produced by enterprises and passed the inspection without any further processing. Semi-finished products sold by enterprises should also be regarded as final products and included in the total industrial output value. However, the semi-finished products and work-in-process transferred from each workshop of this enterprise can only calculate the difference value between the end of the period and the beginning of the period.
(3) The principle of "factory law". That is, the total industrial output value calculated by the legal person industrial enterprise as a whole is the total value of the final products produced and the services provided during the reporting period.
Three, the calculation formula of total industrial output value:
Gross industrial output value = value of finished products produced in the current period+foreign processing fee income+self-made semi-finished products+balance at the end and beginning of products.
(1) The value of finished products produced in this period refers to the total value of all industrial finished products and semi-finished products that passed the inspection and were sold to the outside world without further processing during the reporting period. The value of finished products produced in this period does not include the finished products processed by the ordering party and the semi-finished products sold abroad. The calculation formula of the value of finished products produced in this period: the value of finished products produced in this period = the number of products produced by self-used raw materials × the actual average unit price of products excluding output tax in this period. Where the sales price of a product changes during the reporting period, or there are several sales prices of the same product in the same period, the total output value should be calculated at different prices respectively. If a production cycle is completed, it is still uncertain at what price, which can be calculated according to the actual average sales price during the reporting period. The actual selling price refers to the actual ex-factory price when the product is sold. In addition, some items in the total industrial output value, such as self-made equipment, products provided to the capital construction and production welfare departments of enterprises, industrial management, etc., have no ex-factory price and can be calculated according to the actual cost price or processing fee.
(2) Foreign processing fee income refers to the processing of industrial products undertaken by enterprises during the reporting period (including the use of ... >; & gt