Moliyaviy tahlil” fanidan mavzular kesimidagi keyslar. 3-mavzu. Korxona operatsion faoliyatining tahlili

“Moliyaviy tahlil” fanidan mavzular kesimidagi keyslar.
3-mavzu. Korxona operatsion faoliyatining tahlili

1-topshiriq. Quyidagi jadval mahlumotlari asosida bir ishchiga to’g’ri keladigan yillik mahsulot hajmiga ish kunlari, ish kuni davomiyligi va bir soatlik ish unumini o’zgarishini tahsirini aniqlang, tahlil qiling hamda xulosa yozing.

Ko’rsatkichlar	O’tgan yili	Hisobot yili		Farqi (+,-)
		Biznes rejada	Haqi-qatda	O’tgan yildan	Biznes reja dan
1	2	3	4	5	6
Mahsulot hajmi solishtirma ulgurji bahoda, ming so’m	2113430	2198763	2553967
Ishchilarning jami ishlagan kishi-kunlari, ming kishi-kuni	162,27	160,2	153,5
Ishchilarning jami ishlagan kishi-soatlari, ming kishi-soat	1287,8	1255,2	1202,8
Ishchilarni ro’yxat bo’yicha o’rtacha soni, kishi	617	605	599
Hisob-kitoblar:
Bir ishchiga to’g’ri keladigan o’rtacha yillik mahsulot, ming so’m gr1/4
Bir ishchini yil davomida ishlagan kishi-kunlari, kishi-kuni gr2/4
O’rtacha ish kuni davomiyligi, soat gr3/gr2
Ishchini 1 soatlik ish unumi, (so’m) gr1/gr3
Bir ishchini o’rtacha yillik mahsulot hajmini rejadan farqiga tahsiri:	x	X	X	X
a) yo’qotilgan ish kunlari hisobiga	x	X	X	X
b) ish kuni davomiyligini uzayishi hisobiga	x	X	X	X
v) 1 soatlik ish unumini ortishi hisobiga	x	X	X	X

Xulosa.______________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

4-topshiriq. Quyidagi jadval ma’lumotlari asosida korxonadagi material xarajatlarining o’zgarishiga tahsir etuvchi omillarni aniqlang hamda xulosa va takliflaringizni bayon eting.

Ko’rsatkichlar__Biznes_reja__Haqiqatda__Farqi_(+,-)'>Ko’rsatkichlar	Biznes reja	Haqiqatda	Farqi (+,-)
1	2	3	4
1. Bir birlik mahsulotga sarflangan material miqdori, kg	60	62	+2
2. 1 kg. Material qiymati, so’m	1400	1500	+100
3. Bir birlik mahsulotga sarflangan jami material xarajati, so’m	23.33	24.19	0.86

Xulosa.______________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

5-topshiriq. Mahsulot assortimentini tahlil qiling va assortiment bo’icha reja bajarilish koeffisientini hisoblang hamda hulosa bering.

Mahsulot turlari	Mahsulot hajmi, ming so’m		Assortiment hisobiga ishlab chiqarilgan mahsulot
	Biznes rejada	Haqiqatda
1	2	3	4
«A»	1200	1360	+160
«B»	1500	1354	-146
«C»	1840	1940	+100
«D»	900	800	-100
«E»	1469	1500	+31
Jami	6909	6954	+35

Xulosa.______________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
6-topshiriq. Quyida berilgan jadval mahlumotlariga asosan pirovard ko’rsatkichni aniqlang va uning o’zgarishiga tahsir qiluvchi omillarni mutlaq farq va zanjirni almashtirish usullari orqali aniqlang va xulosa yozing (ming so’m hisobida).

Ko’rsatkichlar	SHartli belgi	Reja bo’yicha	Haqiqatda
1. Sotilmagan mahsulotning yil boshiga qoldig’i 2. Tovar mahsuloti 3. Sotilmagan mahsulotning yil oxiriga qoldig’i	T1 M T2	1000 40000 800	1500 42000 900

Xulosa.______________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
7-topshiriq. Quyida berilgan jadval ma’lumotlariga asosan umumlashgan ko’rsatkichni aniqlang va uning o’zgarishiga tahsir qiluvchi omillarni hisoblang , tahlil qiling va hulosa bering

Ko’rsatkichlar	O’lchov birligi	Biznes rejada	Haqiqatda
1. Ishchilarning ro’yxatdagi o’rtacha soni 2. Bir ishchi tomonidan bir yilda o’rtacha ishlangan kishi-kunlari. 3. Ish kuni davomiyligi	Kishi kun soat	130 240 8,00	135 210 7,65

Xulosa.______________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


8-topshiriq. Quyidagi jadval ma’lumotlaridan foydalanib, sanoat ishlab chiqarish asosiy fondlalarining o’rtacha yillik qiymati va ulardan samarali foydalanishning tovar mahsulot ishlab chiqarishga ta’sirini orqali aniqlang, hisoblang, tahlil qiling va hulosa yozing.