On the question of calculating the effectiveness of the products sold
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2022-07-12 01:18
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338.314 (20)
Producție (64)
SM ISO690:2012
ПАРМАКЛИ, Дмитрий, ДУДОГЛО, Татьяна. К вопросу расчетов эффективности реализованной продукции. In: Strategii şi politici de management în economia contemporană, Ed. 6, 26-27 martie 2021, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2021, Ediţia 6, pp. 186-190. ISBN 978-9975-155-20-5.
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Strategii şi politici de management în economia contemporană
Ediţia 6, 2021
Conferința "Strategii şi politici de management în economia contemporană"
6, Chişinău, Moldova, 26-27 martie 2021

On the question of calculating the effectiveness of the products sold

К вопросу расчетов эффективности реализованной продукции

CZU: 338.314

Pag. 186-190

Пармакли Дмитрий, Дудогло Татьяна
 
Комратский государственный университет
 
 
Disponibil în IBN: 9 iulie 2021


Rezumat

The work contains representation of the system of indicators, which characterize the efficiency of the products sold and the formula for calculating the minimum yield (break-even point). The necessity of calculating two types of break-even points has been substantiated in the article. The first type reflects the value of the minimum yield in the process of production activities, while the second refers to the operational activities. The explanation of the need to analyze both production and operational activities of the enterprise is given. On the example of the activities of a particular enterprise, a methodology for determining the indicators of production and operational efficiency of sold products is presented, which includes the calculation of the profitability of sales, calculation of the products profitability and the return on costs in two versions - production and operating activities. For better clarity, the cost recovery indicators are presented in the graph.

The work contains representation of the system of indicators, which characterize the efficiency of the products sold and the formula for calculating the minimum yield (break-even point). The necessity of calculating two types of break-even points has been substantiated in the article. The first type reflects the value of the minimum yield in the process of production activities, while the second refers to the operational activities. The explanation of the need to analyze both production and operational activities of the enterprise is given. On the example of the activities of a particular enterprise, a methodology for determining the indicators of production and operational efficiency of sold products is presented, which includes the calculation of the profitability of sales, calculation of the products profitability and the return on costs in two versions - production and operating activities. For better clarity, the cost recovery indicators are presented in the graph.

Cuvinte-cheie
efficiency, break-even point, Profitability, cost recovery, production and operational activity.,

эффективность, точка безубыточности, рентабельность, окупаемость затрат, производственная и операционная деятельность.