An individual entrepreneur decided to evaluate the efficiency of his enterprise - a bakery. The bakery consists of a bakery where bread is baked and a shop. For baking bread, the labor of hired workers - assistants is used. The following information is available.

The bakery produces two types of bread, of which 500,000 are white bread per year. and black 400,000 pcs. Sales prices are 10 and 12.5 USD per unit, respectively.

The bakery equipment, according to the accounting data, is completely depreciated after 6 years of operation. The acquisition cost was USD 6,250,000 and the estimated service life was 10 years.

Furniture for the store was purchased this year for 3,750,000 USD. For financial accounting purposes, it was amortized in the reporting year at a rate of 30%; in fact, it can be used for 6 years.

The bakery pays rent of 62,500 USD a month, including overheads. The bakery covers an area of 60 sq. M. And a shop of 40 sq. M.

Electricity costs are 7,500 USD per month, of which 5,000 USD are bakery, 2,500 USD are shops.

The salary fund for assistants is (including taxes) 87,500 USD per month, overhead costs and social insurance costs are 50%. The assistants make 12 buns or 8 pretzels per minute.

This year, the sole proprietor turned down an offer from a former colleague to outsource the bakery and took over the responsibility. Last year, their colleague and his team received 3,750,000 USD a year, including social security contributions.

The stock of materials in the warehouse (flour, butter, yeast, sugar, salt, etc.) is on average 500,000 USD, the average balance of funds on the current account and at the cash desk is 125,000 USD.

The cost of materials (flour, butter, yeast, sugar, salt, etc.) is 2.50 per unit of white bread and 3 per unit of black.

An individual entrepreneur has a bank loan in the amount of 1,250,000 USD at 6% per annum. The market interest rate is 7%. The rest of the liabilities are financed from own funds.

1. Determine the financial result and draw up a profit and loss statement.

2. Evaluate production results and cost-effectiveness.

3. Estimate the profit per unit of production, per unit of black and white bread.

4. Assess the correctness of the decision to raise the price of black bread, which will certainly cause a decrease in sales.

Answer rating: 100% (QA)

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