Output value
(1) Agricultural output value:
A, plantation: engaged in the cultivation of crops to obtain the value of the product;
B, other agriculture: the collection of wild plant output value and the value of industrial and commercial production value of the farmer's family part-time operation;
(2) Forestry output value = the value of the camp forest output value + the collection of forest products (2) Forestry production value = forest production value + collection of forest products + village and sub-village harvesting of bamboo and wood production value
(3) Pastoral production value refers to the rearing of livestock, poultry production value and the sale of stored poultry products production value.
(4) The output value of fishery includes the output value of wild or artificially cultivated animal and plant products caught from the waters.
2, the total industrial output value = finished product output value + external processing fee income + homemade semi-finished products, products at the beginning and end of the difference between the value of the factory method of calculation: intra-enterprise is not allowed to repeat the calculations, can be repeated between enterprises.
3, the total output value of the construction industry = construction output value + equipment installation project output value + repair of housing structures output value + non-standard equipment manufacturing output value. Among them: the output value of the construction project includes the output value of the construction project and the output value of the decoration project; the output value of the equipment installation project does not include the value of the installed equipment itself; the output value of the repair of housing structures does not include the value of the repaired house itself; the calculation method is to multiply the actual amount of physical works completed by the unit price (settlement price)
4, the total output value of the transportation industry = operating income + service income Total output value of the postal and telecommunication industry = All Operating income
Characteristics: the production activities of the transportation, post and telecommunications industry is a kind of service activities do not directly produce specific goods. It carries the function of transferring goods from the place of production to the place of use so that the use value of the product can be realized and the value can be increased.
5, wholesale and retail trade industry output value = merchandise sales revenue - merchandise purchase price - outsourcing freight and handling charges
catering industry output value = all business income
Characteristics: wholesale and retail trade and catering industry does not produce goods, but in the completion of the goods from the producer to the consumer in the process of transferring the goods to the consumer, so that the use of goods. In the process of transferring goods from producers to consumers, so that the use value of goods can be realized, the value can be increased.
6. Profit *** Gross Industrial Output = Operating (Business) Income Non-profit *** Gross Industrial Output = Recurrent Expenditure + Depreciation of Virtual Fixed Assets (refers to the units that do not have operating income or can not be used to cover expenses)
Question 2: Calculation of the Gross Annual Product of the Enterprise Value of the finished products in storage
Question 3: How to calculate the Gross Industrial Output (GIOP) in the statistical report? The gross industrial output value is an important indicator reflecting the total scale and level of industrial production in a certain period of time. The meaning, composition and data sources of industrial output value in the current statistical system and the accounting method are analyzed as follows.
First, the meaning and composition of industrial output value
Industrial output value refers to the industrial enterprises in a certain period of time in the production of industrial final products in monetary terms and the provision of industrial labor activities of the total value, including the value of production of finished products, external processing fee income, homemade semi-finished products in progress at the end of the beginning of the period of the difference between the value of three parts.
(a) the value of finished products
refers to the enterprise in the reporting period production, and in the reporting period is no longer processed, tested and qualified, packaged into the warehouse has been sold and ready to sell all the value of industrial finished products (including semi-finished products) total. The value of finished products includes homemade equipment produced by the enterprise and the value of finished products provided to the enterprise for use in the construction work in progress, other non-industrial sectors and living welfare departments, but excludes the value of finished products (semi-finished products) processed with incoming materials from the ordering party.
(ii) Income from external processing fees
This refers to the income from processing fees for the processing of industrial products contracted externally by the enterprise (including the processing of production with incoming materials from the ordering party) and the income from processing fees for the repair of industrial products and the income from processing and repair and installation of equipment provided by the non-industrial sector internally, all of which were completed by the enterprise during the reporting period. Income from external processing fees is calculated on the basis of the price excluding the value-added tax payable (output tax).
(C) self-made semi-finished products
The value of the difference between the beginning and end of the period of products in progress is equal to the ending value of products in progress of self-made semi-finished products minus the opening value of the balance, if the ending value is less than the opening value of the indicator is negative, the enterprise in the calculation of the value of the output should be based on the negative value of the calculation, and can not be treated as zero.
The 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 without any processing in the enterprise; the value of collaborative parts (such as units and instruments) that do not require processing and installation by the enterprise according to the contract.
(2) the value of non-industrial products and income of the enterprise's non-industrial activities, such as the value of agricultural and livestock products of farms and ranches, the value of construction and installation of the capital construction sector, the transportation sector of the transport revenue, housing, public utilities and welfare institutions (laundry, bathhouses, barbershops, etc.) income, and so on.
(3) The value of the sale of waste materials (such as sawdust, swarf, gangue, etc.) generated in the course of industrial production of the enterprise.
Second, the principle of calculation of gross industrial output value
The calculation of gross industrial output value follows the following principles of calculation:
(a) the principle of industrial production. That is, all final products produced and labor services provided by the enterprise in the reporting period should be included. The final products therein, regardless of whether they were sold during the reporting period, should be included as long as they were produced during the reporting period. Any product that is not industrially produced shall not be included in the gross value of industrial output.
(ii) The principle of final products. That is, the value of finished products produced by the enterprise must be the enterprise's production, qualified by the inspection does not require any further processing of the final product. Enterprise external sales of semi-finished products should also be regarded as final products included in the total industrial output value. The transfer of semi-finished products and work in progress within the enterprise can only be calculated at the end of the opening difference in value.
(C) "factory method" principle. That is, the legal person industrial enterprise as a whole to calculate the gross industrial output value, is the total value of the final products produced and labor services provided during the reporting period.
Third, the formula for calculating gross industrial output value:
Gross industrial output value = the value of finished products produced during the period + external processing fee income + self-made semi-finished products + products in progress at the end of the opening difference.
(a) the value of the current production of finished goods is the enterprise production, and in the reporting period does not need to be further processed, tested and qualified, packaged and warehoused all the value of finished products and semi-finished products sold externally. The value of finished products for the current period does not include finished products processed with incoming materials from orderers and semi-finished products sold to the outside world. The formula for calculating the value of finished products for the current period: the value of finished products for the current period = the number of products produced from raw materials × the average unit price of the products actually sold during the period excluding sales tax. Where there is a change in the sales price of the product during the reporting period, or where there are several sales prices for the same product in the same period, the total value of production shall be calculated according to different prices. If it is not certain at the completion of a production cycle which price to sell at, it may be calculated on the basis of the actual average sales price during the reporting period. The actual sales price refers to the actual ex-factory price of the product at the time of sale. In addition, some items of industrial output value, such as self-made equipment, products and industrial operations provided to the enterprise's capital construction and production of welfare departments, there is no factory price, can be calculated according to the actual cost price or processing fees.
(ii) External processing fee income refers to the enterprise in the reporting period completed the external undertaking of industrial processing (including the use of ...... >>
Question 4: How to account for the total industrial output value of the enterprise? First, the total value of industrial output
Calculation formula
1, the month's output of production x unit price
2, the month's income from the main business + inventory goods closing balance - inventory goods opening balance
Second, the value of industrial value added
First, the production method
Value added by industry = total industrial output value - industrial intermediate inputs + the present value of industrial output.
First, the production method,
value added by industry = gross industrial output value - industrial intermediate inputs + VAT payable for the period
Second, the income method,
value added by industry = depreciation of fixed assets + compensation of laborers + net production tax + operating surplus
Generally, enterprises use the latter method of calculation.
Question 5: What is the meaning of the company's production value? The so-called company's output value is in the company's business activities in a year all the income, in the absence of cost deductions in the case of the figures
Question 6: two methods of calculating industrial output value 1, the first formula in the unit price of sales is not tax unit price, because the value-added tax itself does not represent income.
2. In the second formula, if the inventory is accounted for at cost, the two formulas are different.
The formula breaks down as follows: sales revenue for the month = the number of sales for the month x the unit price of sales for the month
Inventory goods ending balance = the number of inventory goods ending x the cost of goods for the month
Inventory goods beginning balance = the number of inventory goods starting x the cost of goods for the month
That is: the number of sales for the month x the unit price of sales for the month + the number of inventory goods ending x the cost of goods for the month Cost of goods - the beginning quantity of inventory goods × cost of goods in the month
= the number of sales in the month × when the unit price of sales + (inventory goods at the end of the number of inventory goods - inventory goods at the beginning of the number of inventory goods) × cost of goods sold in the month
= the number of sales in the month × the unit price of sales in the month + (the production in the month - the number of sales in the month) × cost of goods sold in the month
= the number of sales in the month × (the cost of sales in the month) unit price - cost of goods sold for the month) + production for the month × cost of goods sold for the month
This will give different results due to the difference between unit price and cost of goods sold.
Question 7: How to calculate the total output value? In the past, when reporting statistics to fill in the current value of production and 90 years of constant price production value, are now generally statistics on the current value of production. Current value = (total production (that is, the amount of completed products) - the amount of self-use) X the average sales price of the month according to the 90-year constant price of output = = (total production (that is, the amount of completed products) - the amount of self-use) X the average sales price of 90 years
Question 8: How to calculate the output value of the per capita to the monthly per capita output value, for example
First of all, we must calculate the number of people = the total number of hours divided by the standard number of hours (176 hours per person per month). (176 hours per person per month)
The revised total output divided by the number of people is the monthly per capita output