How to calculate the gross output value of enterprises and the added value of enterprises in the nat

Enterprises, public institutions, individual industrial and commercial households, and other statistical survey subjects must comply with this Law and. Statisticians are responsible for the trade secrets of the survey subjects that they learn of in the course of statistical surveys. Data were collected using a combination of sections and a variety of survey methods.

Each department shall be in accordance with the ,.. of common responsibilityThe comprehensive calculation table of agricultural added value and gross output value is submitted to the municipal statistical bureau by each district and county.

The content of gross industrial output.

It includes three parts: the value of the finished product produced, the income from external processing fees, and the value of the difference between the end and the beginning of the self-made semi-finished product.

Value of finished products: refers to the total value of all industrial finished products (including semi-finished products) that have been sold and are ready to be sold and put into storage after inspection, packaging and warehousing, which are produced by the enterprise in the current year and no longer processed in the current year. The value of finished products includes the self-made equipment produced by the enterprise and the value of the finished products provided to the enterprise's projects under construction, other non-industrial departments and living welfare departments, but does not include the value of finished products (semi-finished products) processed with the supplied materials of the orderer.

Gross industrial output is calculated on the basis of the current **. The value of the finished product is calculated by multiplying the physical quantity of the finished product by the average unit price of the actual sales of the product excluding VAT payable in the current year. In the accounting, the value of the finished product is calculated according to the cost of self-made equipment and self-produced and self-used finished products transferred at cost.

Income from external processing fees: refers to the income from processing fees for the processing of industrial products undertaken by enterprises (including processing and production with materials supplied by the orderer) completed by enterprises during the year, and the income from processing fees collected for the repair of foreign industrial products. The income from external processing fees is calculated according to the ** excluding VAT payable (output tax), which can be obtained according to the relevant information of the accounting "product sales revenue" account.

For enterprises that mainly focus on external processing and production, and have a large proportion of external processing fee income, if the external processing fee income is paid across years, in order to ensure the accuracy of the calculation of the production caliber of the gross output value, the external processing fee income should be adjusted according to the actual situation, and the external processing fee income that should be actually collected in the current year should be recorded.

The value of the difference between the end and the beginning of the period of the self-made semi-finished work-in-progress. In order to make the total industrial output value consistent with the value of material consumption in the intermediate industrial inputs, so as to calculate the industrial added value in the same caliber, it is stipulated that the calculation principle of this indicator is: where the cost of semi-finished products and work-in-progress is calculated in the accounting product cost accounting of enterprises, the value of the difference between the end and the beginning of the period of self-made semi-finished products must be included in the total industrial output value.

Otherwise, it does not.

The value of the difference between the end and the beginning of the period of the self-made semi-finished products is equal to the balance after the closing value of the self-made semi-finished products in progress minus the opening value, if the ending value is less than the beginning value, the indicator is negative, and the enterprise should calculate the output value according to the negative value, which cannot be treated as zero.

3) Several specific provisions for the calculation of gross industrial output.

For processing with supplied materials, the processing enterprises shall calculate the total industrial output value according to the processing fees settled in the financial settlement, that is, excluding the value of the incoming materials of the orderer. Generally, there are two situations:

a. For processing with supplied materials between industrial enterprises, the processing enterprises (i.e., the contracting units) shall calculate the total industrial output value according to the processing fees settled in the financial settlement; The enterprises entrusted with processing (i.e., the contracting units) calculate the total industrial output value at full price.

b. For processing with supplied materials between industrial enterprises and non-industrial enterprises, when the industrial enterprises are processing enterprises, the total industrial output value shall be calculated according to the processing fee.

The formula for calculating the gross domestic product of the enterprise: total output value = value of finished products in the current period + value of labor services in the current period + (value of products and semi-finished products at the end of the period - value of products and semi-finished products at the beginning of the period), where the calculation of value is calculated according to the social unchanged**.

The gross output value of an enterprise usually refers to the total value of the results of economic activity (products or labor). The value of the products produced by the enterprise in a certain period of time expressed in monetary terms constitutes C+V+M, which includes both materialized labor C, and the newly created value of or labor V+M. That is, the total value of the products and services produced and supplied by the enterprise in a certain period of time.

One. Gross output can be used to measure the business output of a company with a long construction period, but its disadvantages are obvious:

1.According to the formula, it can be seen that it is susceptible to the impact of the difference between the beginning and end of the period, which will induce enterprises to invest blindly;

2.The output value is susceptible to the magnitude of the transfer value;

3.As far as the whole society is concerned, the total output value will be double-counted, which cannot objectively and effectively reflect the real output value of the society.

Two. The relationship between the total output value of enterprises and the value added.

Gross output refers to the total value of the fruits of economic activity (product or labor), and value added refers to the added value of economic activity. The gross industrial output value is the sum of the value of all industrial products, which includes both the value transferred by the consumption of materials and labor in the production process, and the value newly created. Industrial added value refers to the newly added value of industrial production activities of industrial enterprises in a certain period of time, which is a component of GDP.

Three. The total output value of the enterprise is not equal to the main business income, and the total output value is equal to the product output multiplied by the sales**, and it is not tax. The main business income is the number of products sold multiplied by the sales**, which is also tax-excluded.

The output value is the value of all products and services realized in the current period, including finished products, services, products in process and so on produced in the current period, and the main business income only includes the actual sales part, including the part of the previous processing and the sales of the current period and the sales part of the current processing period.

Legal basis

Enterprise Income Tax Law of the People's Republic of China

1.income from the sale of goods;

2.income from the provision of services;

3.income from the transfer of property;

4.dividends, bonuses and other equity investment income;

5.interest income;

6.rental income;

7.royalty income;

8.Receiving income from donations;

9.Other income.

The total output value of the year is the total sales of the year, and the added value is the increase in sales relative to a certain year.

The gross industrial output value includes: the value of finished products produced in the current period, the income from external processing fees, and the difference between the end and the beginning of the period of self-made semi-finished products and work-in-progress. 1. The value of finished products produced in the current period refers to the sum of the value of all industrial finished products and semi-finished products sold by the enterprise in the current period and do not need to be processed during the reporting period.

The value of finished products produced in this period does not include finished products processed with supplied materials from the orderer and semi-finished products sold to the outside world. The formula for calculating the value of finished products produced in the current period: the value of finished products produced in the current period = the number of products produced by self-provided raw materials, and the average unit price of the actual sales of products excluding output tax in the current period If there is a change in product sales during the reporting period, or if there are several sales of the same product in the same period, the total output value shall be calculated according to different **.

If it is not possible to determine which type of ** will be sold at the end of a production cycle, it can be calculated according to the actual average sales ** in the reporting period. Actual sales** refers to the actual factory delivery of the product at the time of sale**. In addition, some items of the gross industrial output, such as self-made equipment, products supplied to the company's capital construction and production welfare departments, and industrial operations, do not leave the factory"**, which can be calculated based on actual cost price or processing fee.

2. External processing fee income refers to the processing fee income of the industrial products (including the products processed with the supplied materials of the orderer) completed by the enterprise during the reporting period, and the processing fee income obtained from the industrial operations undertaken by the enterprise. The recipient of foreign processing fees included in the gross industrial output value shall not include output tax, which may be based on"Products sold by shepherds"Acquisition of documents related to the subject. 3.

The difference between the end of the period and the beginning of the period of self-made semi-finished products and work-in-process refers to the value of the difference between the end of the period and the beginning of the period minus the beginning of the period of self-made semi-finished products and work-in-process in the reporting period. The accounting of this index is consistent with the accounting caliber of each enterprise, and the enterprise that does not have a semi-finished product account can not count this part of the value, and the calculation of product output statistics and intermediate investors should also be kept in the same caliber.

The answer to your question is as follows:

Gross industrial output is the total amount of industrial products produced by industrial enterprises in monetary terms during the reporting period. The industrial added value refers to the final surplus results of industrial production in the form of monetary performance of industrial enterprises during the reporting period. It is the balance of the total output of all production activities of an industrial enterprise after deducting the value of material products and services consumed or transferred in the production process; It is the newly added value in the production process of industrial enterprises, industrial added value = wages + benefits + taxes payable + total profits + depreciation + various insurances. The calculation of these two indicators involves more production economic indicators and different calculation methods, please consult the Economic Statistics Section of the Municipal Bureau of Statistics for details.

These two types of data refer to industrial enterprises, but for commercial enterprises, neither of them is involved.