chapter four
Enterprise output value statistics is the most basic content of enterprise statistics, which plays an important role in carrying out comprehensive economic statistical analysis and strengthening enterprise management.
First of all, the output value of an enterprise is an effective comprehensive reflection of its economic activities in a certain period.
Secondly, the output value of enterprises is the basic basis for enterprises to assess economic benefits and conduct various statistical analysis.
Moreover, the output value of enterprises is the basis for enterprises to make plans and check plans.
In addition, the output value of enterprises is the basis for calculating the relevant output value indicators of departments and the whole society.
The value composition of output index: C, V and m c represent the value of materialized labor migration, which is further divided into c 1 and c2. C 1 is the depreciation value of labor means, c2 is the transfer value of labor object, V is the necessary labor value, and M is the surplus labor value.
Total output (gross output) Total output added value (added value) Net output value (net output value) includes (MPS net output value SNA net output value) Social net output value is also called national income in MPS.
In SNA, in addition to the added value, there are two indicators: gross output value and net output value, which correspond to MPS output value index. Its accounting content includes labor services. The total output of an enterprise, including the workload of the enterprise, is called the total output of the enterprise.
The added value of the whole society-the sum of the added value of enterprises and non-enterprises is called GDP.
The statistics of enterprise output value indicators must follow the following principles:
(1) Balance principle of calculation content.
(two) the accounting method of the subject principle, also known as the object principle. It can be divided into three types: product law, enterprise law and factory law.
(3) The unified principle of calculating the time and space range. Observe the prescribed time standards and observe the prescribed space standards. (Territorial principle)
The total industrial output value of an enterprise is the total value of the final effective results of industrial production in a certain period. The total industrial output value of enterprises adopts the "factory method" (enterprise method). The factory method takes the whole enterprise as a unit, and multiplies the final effective results of industrial production by the corresponding product prices to calculate the sum. The total industrial output value of an enterprise is only the final result of calculating the enterprise. Double counting is not allowed within the enterprise. In the process of social reproduction, from the perspective of the whole society, the value of this part of the product is repeatedly calculated. The total output value of an enterprise includes the following major parts: the value of finished products, the value of industrial activities, the value of self-made semi-finished products and the difference between the end and the beginning of finished products.
(1) Value of finished products: The products produced by this enterprise during the reporting period are called finished products if they have passed the inspection and have been packaged and put into storage, or have gone through warehousing procedures. As a finished product, whether it is sold or not, whether it is produced with its own raw materials or processed with imported materials, the safety price should be included in the total output value. Semi-finished products to be sold and sold are regarded as finished products and also included in the total output value at full price. The value of self-produced equipment and non-produced products, the value of finished products processed by enterprises, and the value of finished products processed by established or supplied materials.
(2) Value of work activities completed in this period: the value of completed industrial activities should be included in the total output value according to the processing value (including labor cost and material cost), excluding the value of the processed parts themselves. The value of overhaul of machinery, equipment and means of transport completed by the enterprise itself is also included.
(3) The difference between semi-finished products at the end of the period and on-the-job employment. If the production cycle exceeds half a year, the above amount will be calculated. General enterprises are usually ignored, but some enterprises with long production cycle are counted. The system of national accounts includes waste.
(1) (2) and (3) add up to the total industrial output value of the enterprise.
According to the "factory method" to calculate the total industrial output value of enterprises has the following characteristics:
First, the total industrial output value of enterprises is affected by the transfer value of material consumption.
Second, the total industrial output value of an enterprise is influenced by the change of its organizational structure.
Third, the total industrial output value of enterprises is not affected by the change of production starting point, which is not conducive to giving full play to the enthusiasm of enterprises to increase the pre-production process.
Function: First, it can be used to show the total scale and level of industrial production activities of enterprises in the reporting period; Second, it can reflect the economic and technological connection of enterprise time and reflect the value compensation and material compensation in the process of social product reproduction; Third, other economic indicators can be calculated to provide a basis; Fourth, the input-output table can be reduced to providing information.
Gross industrial output value-transfer value = net industrial output value of enterprises = V+M.
The industrial added value of an enterprise consists of c1+v+m.
Turkhan distribution method can be used to calculate the industrial added value of enterprises. Mps caliber has been used for quite a long time. To calculate the industrial added value with mps caliber, it is only necessary to deduct the value of industrial material consumption from the total industrial output value. China requires the calculation of industrial added value according to sna caliber.
(1) production method-the value of purchased products and services consumed by industrial substances minus the balance after total industrial elimination, and its formula is: industrial added value = total industrial output-industrial intermediate consumption.
Gross industrial output value = current industrial output value (including the initial difference between work-in-process and semi-finished products)+sales value of waste products and wastes.
Industrial intermediate consumption = industrial intermediate material consumption+industrial intermediate labor consumption
Consumption of industrial intermediate materials = purchased materials+purchased fuel+purchased power+value of materials supplied by the ordering party+consumption value of other materials.
Industrial intermediate labor consumption = various expenses paid to other non-material production departments+interest expenses.
Material consumption includes physical consumption and other material consumption.
Labor consumption includes non-material consumption and interest expense.
MPS includes total industrial output value (factory method c+v+m), which is divided into industrial commodity output value and industrial sales output value.
(2) Distribution method:
Industrial added value = depreciation of fixed assets+workers' remuneration+net product tax+operating surplus
The net product tax includes both value-added tax and various expenses turned over to finance.
SNA (c+v+m) includes total industrial output-intermediate inputs include material consumption (raw materials, fuel), labor consumption and industrial increment (production method).
Net industrial production of enterprises (v+m)= total industrial output value-transfer value
The output value of industrial commodities refers to the total value of the products produced during the period of c+v+m being sold and earning economic income. Its value composition is the same as the total industrial output value, and it is a saleable part of the total industrial output value.
The contents include: (1) the value of finished products produced with raw materials owned by the enterprise; (2) The processing value of the finished products produced by the ordering party, that is, the product value minus the value of the incoming materials of the ordering party; (3) the value of semi-finished products, tool models and water and electricity that are ready for sale and have been sold in this period; (4) Industrial added value completed by foreign enterprises.
From the composition of commodity output value, it is basically the same as the total output value, but there are some differences, mainly in two points: first, the total industrial output value includes the difference between self-made semi-finished products, work-in-process products and tool models at the beginning and the end, while the commodity output value does not; Secondly, the total industrial output value includes the value of materials supplied by the ordering party, while the commodity output value does not.
The output value of industrial sales is the total value of industrial products sold by industrial enterprises in the form of money in a certain period of time.
Products, industrial operations and self-made equipment provided by enterprises for the infrastructure and welfare departments of their own units should also be regarded as sales, and this book is also regarded as sales statistics.
The basic difference between industrial sales output value and total industrial output value is that the calculation basis of industrial sales output value is product sales, and the computer basis of total industrial output value is total industrial product production.
Total agricultural output value of enterprises: it is the total amount of agricultural products produced by enterprises in a certain period of time expressed in money. It is an important indicator reflecting the total agricultural production of enterprises in the reporting period. The total agricultural output value is calculated by "production method"
To count the total agricultural output value, we must first make clear the calculation range. Agriculture in China generally refers to agriculture, forestry, animal husbandry, sideline and fishery. General manager of agriculture
The output value is the sum of the output values of enterprises (planting crops), forestry, animal husbandry, sideline production and fishery production in the reporting period.
Total agricultural output of enterprises = ∑ (actual output of agricultural products * prices of agricultural products)
Specific calculation method of enterprise output value:
(A) the calculation of crop production value can be divided into six categories:
(1) Output value of grain crops
(2) Output value of cash crops
(3) Output value of vegetables and fruits
(4) Output value of tea, mulberry leaves and fruits
(5) Output value of feed and young crops
(6) Output value of other crops
(2) The calculation of forestry output value mainly includes the following three parts:
(1) Growth output value of plantation
(2) Output value of forest products: refers to the output value of various forest products collected from artificially cultivated bamboo and wood without considering bamboo itself. It should be noted that the output value of wild forest products should be included in the sideline output value.
(3) Reduce the output value of bamboo and wood
(3) The calculation of the output value of animal husbandry includes the following four parts.
(1) Output value of reproduction, growth and weight gain of large and small livestock
(2) Poultry reproduction, increasing the output value of weight gain
(3) Output value of live poultry and poultry products: refers to the output value of various livestock and poultry products obtained without slaughter.
(4) the output value of raising other animals
(4) Calculation of by-products
(5) Calculation of fishery products
Enterprise agricultural added value = enterprise agricultural output value-intermediate input
Calculating the added value of agricultural enterprises can also be called income method or cost method.
The added value of agricultural production can be deducted from the depreciation of agricultural productive fixed assets during the reporting period, and the net output value of agricultural production can also be obtained. There are two methods to calculate the net agricultural output value of enterprises: production method and distribution method.
(1) Production method for calculating the net output value of enterprises: To calculate the net output value of agriculture by production method, the total output value of agriculture should be calculated first, and then the material consumption value and labor consumption of agricultural production should be deducted from it.
(two) the distribution method of calculating the net agricultural production value of enterprises; Calculated according to the factors of production of net agricultural production.
The gross construction output value of an enterprise, also called simple workload, refers to the total amount of net worth products produced by an enterprise in a certain period of time in currency.
When calculating the total output of enterprise buildings, we should pay attention to the following four characteristics:
1. The product method is used to calculate the total building output.
2. Construction activities are long-term and staged, and the production process of products often has intertemporal phenomenon. Therefore, the calculation of the gross output value of buildings must adapt to the labor consumption in this period.
3. Like industrial products, building products have two forms: physical objects and production operations. But the threat to buildings and the installation of some production equipment are only the value of calculator installation, not the value of the equipment itself.
4. Building products are the effective results of enterprise construction, installation and production activities. Calculate the actual product value according to the original budget workload.
Calculation of the total output value of enterprise buildings: In order to simplify the calculation, the actual work is usually adjusted only once in the middle of the year, and the physical value is not considered at ordinary times. The construction workload of an enterprise is divided into the workload completed by itself and the workload entrusted by an external unit, and the sum of the two is called the total workload of urban construction.
Enterprise building added value and net output value: The calculation methods of enterprise building added value include output method and income method. Using the income method to calculate the added value of buildings, like the calculation method of industrial and agricultural added value, is to deduct intermediate consumption from the total output value. Construction enterprises can use the data in the cost report of the construction and installation factory to calculate the material consumption. In this report, direct costs and management costs are listed. The net production value of enterprise construction is the value created by the enterprise construction and installation activity center during the reporting period, which can be obtained by deducting the depreciation expense of fixed assets from the added value of enterprise construction.
Statistics of total output value of wholesale, retail and catering industry: The main contents of commercial activities at this stage are reflected in wholesale, retail and catering industry. The total output of wholesale and retail trade and catering in an enterprise is the monetary expression of the results of wholesale and retail trade and catering activities in a certain period of time, and it is the value added to products by enterprises through commodity purchase and sale activities.
Total output of wholesale and retail industry of enterprises = total sales of goods in the current period calculated by sales price of enterprises-total sales of goods in the current period calculated by purchasing.
(or) = current commodity circulation cost of the enterprise+current tax payable+current profit-freight and post and telecommunications fees paid externally in this period. The total wholesale and retail output value of an enterprise does not include the freight and post and telecommunications fees paid externally, because these two values should be recorded in the output value of the transportation industry and the post and telecommunications industry.
The catering industry is a special department, which is engaged in both catering processing and commercial resale activities. The calculation of the total output value of catering industry must be classified; The food processing part should be regarded as the production and processing of physical products, and recorded in the output value at the full price of sales and production, and the resale part of food, non-staple food, alcohol and alcohol. It should be regarded as a commercial activity, and the added value of resold goods should be calculated only according to the total value of wholesale and retail trade. The total output value of catering industry is the sum of the above two aspects.
The net output value of wholesale, retail and catering industry of enterprises can also be calculated by "production method" or "distribution method" respectively.
The added value of wholesale and retail enterprises = the net value of wholesale and retail enterprises in the whole province+the depreciation of operating fixed assets of this enterprise.
Enterprise transportation output value: divided into cargo transportation and passenger transportation. Enterprises engaged in passenger transport are also regarded as productive business activities in SNA, and are worthless as the results of service industry.
Statistics of total freight output value of enterprises: the value added by enterprises to material products through freight during the reporting period.
Output value of enterprises' posts and telecommunications: Posts and telecommunications enterprises mainly engage in two types of businesses: first, postal services such as mail delivery, newspaper distribution and remittance; The second is telephone, telegraph and other telecommunications services. Theoretically, the calculation of its added value is also divided into production method and distribution method (commonly used operating income).
Enterprise service output value: the national economy can be divided into two major sectors, namely, material production sector and intangible production sector. Intangible production departments can be divided into profit-making units and non-profit units. Service enterprises refer to profitable institutions.
Statistics on the total value of enterprise services: the total value of services provided by enterprises in monetary form during the reporting period is the total value of enterprise services. It is a comprehensive index reflecting the scale of enterprise labor service (labor service) operation during the reporting period. There are two methods to calculate the total value of labor services: income method and expenditure method. Total value of enterprise services = total income of enterprise service activities-non-service business income during the reporting period.
Principles to be followed when calculating intermediate consumption:
First, as an intermediate consumption deduction, it must come from outsourcing, and it is the service of products that have been included in the total value of services.
Second, it must be the products and services that were put into service and consumed during this period.
Third, it must be consistent with the calculation caliber of the total labor value of the enterprise, that is, all projects as the total labor value must calculate the corresponding intermediate consumption, otherwise it will not be calculated.
chapter five
Product variety is different from product type, product specification, model or color. The use value of products is fundamentally different, and they should be classified if they cannot be replaced by each other; The basic uses of the same kind of products are basically the same, but there are different varieties in performance and use; The same variety is divided into different specifications, models or colors according to different degrees. In practical work, the determination of industrial product varieties is generally based on the classification of the next level of industrial product catalogue.
The main statistical indicators reflecting product varieties in statistics are:
(1) Product variety: refers to the number of varieties actually put into production by enterprises during the reporting period. Regardless of its output, regardless of whether it
Completed the plan, as long as the enterprise invested in various statistics. Several enterprises under a certain department produce the same variety of products, and this department can only count as one variety when summarizing.
(2) Completion rate of planned product varieties
Proportion of product varieties that completed the plan = number of product varieties that completed the planned output during the reporting period/number of product varieties that should be produced as planned during the reporting period.
(3) the index of variety plan completion degree
Variety planning completion degree = ∑ [actual production of planned varieties (excluding the part exceeding the plan) × working hour quota]/∑ (planned production of planned varieties× working hour quota) or
Completion degree of variety plan = ∑ [actual output of varieties in the plan (excluding the part exceeding the plan) × unit price of products/∑ (planned output of varieties in the plan× unit price of products)
When calculating the above indicators, we must follow the principle of "no compensation", that is, the sub-items of the formula only calculate the actual output within the planned task, excluding the planned part of stock trading and the output of products not included in the plan. This is done to avoid using the over-planned number (or unplanned product number) of one variety to offset the unfinished planned number of other varieties.
The supply contract refers to a written agreement signed between the supplier and the orderer, which stipulates the variety, specification, quantity, quality standard, price, delivery date, delivery mode, mode of transportation, settlement mode, responsibilities and obligations of both parties, liquidated damages, etc.
Supply contract statistics is actually variety statistics.
Both parties to the contract agree to make adjustments, and the statistics shall be based on the adjusted figures.
The main indicators of supply contract statistics are:
(1) Annual contract order quantity: a supply contract has been signed and the total order quantity for this year is specified.
(2) Annual contract supply
(3) The proportion of copies of completed supply contracts
(4) Completion rate of supply contract: In order to reflect the implementation of supply contract, the completion rate index of supply contract should be adopted.
Completion rate of supply contract = actual delivery quantity of contract in the reporting period/contract order quantity in the reporting period.
The difference between denominator and numerator is the unpaid contract amount. The delivered quantity and the ordered quantity in the formula can be physical quantity, or they can be transitioned with the contract price and integrated into the value quantity calculation.
Statistics of new products: It is the first successful trial-produced product in a certain range.
As a new product itself should have the conditions:
One is a product that is significantly improved and improved than the existing products, or a new product that has never been produced.
The second is qualified products.
To reflect the situation of new products, we can start from the following aspects:
(1) Statistics on the number of new products successfully developed and put into production. New products must pass the appraisal of the State Science and Technology Commission. A new product put into production refers to a new product that has been modified and finalized by productive tests, officially put into production, and mass-produced with the approval of superiors.
(2) Statistics on the output and output value of new products