How to calculate the industrial added value, how to calculate the industrial added value

There are two ways to calculate the value added of industry:

The first is the production method, that is, from the perspective of the formation of the value of products and services in the industrial production process, the value of the intermediate input in the production process is eliminated, so as to obtain the added value.

Formula: industrial value-added = gross industrial output value - industrial intermediate input + value-added tax payable in the current period.

The second is the income method, that is, a method of accounting for the final results of industrial production activities from the perspective of the primary distribution of the original income created in the industrial production process.

Formula: Industrial Value Added = Depreciation of Fixed Assets + Workers' Compensation + Net Production Tax + Operating Surplus.

There are two ways to calculate industrial value added: the production method and the income method.

The production method is to subtract the total material consumption from the gross output value, and the formula is:

Value added of industry = total industrial output - intermediate industrial inputs.

From an accounting point of view, the intermediate inputs here include inventory, fixed assets, management expenses and sales expenses (office supplies, machine material consumption, water and electricity costs, etc.), as well as the payment of labor costs of other enterprises, etc., in short, the purchase or payment related to input tax is basically included.

The income method includes the value of finished products produced in the current period, the income from external processing fees and the value of the difference between the end and the beginning of the term of the self-made semi-finished products.

Formula: Industrial Value Added = Workers' Compensation + Depreciation + Taxes + Profits.

The above data can basically be found in the income statement. Depreciation View the accumulated depreciation account.

Theoretically, the results of the two calculation methods should be the same, but in practical applications, the same results often occur. The reason for this is that some values are inconsistent, such as the confusion between operating profit and total profit. Therefore, this should be taken into account when calculating the added value using different methods.

The added value of industrial enterprises, the total industrial output value, and the intermediate input of industry + value-added tax should do a good job in the statistics of added value.

VAT payable in the current year: output tax + export tax rebate + input tax transferred out - input tax - tax reduction and exemption - export tax payable for domestic sales + undeducted at the beginning of the year and undeducted at the end of the year.

Industrial value-added = wages + welfare expenses + depreciation expenses + labor and unemployment insurance premiums + product sales tax and surcharge + value-added tax payable + operating surplus. or industrial value-added = laborer's remuneration + depreciation of fixed assets + net production tax + operating surplus.

The total value of all industrial finished products (semi-finished products) produced by the enterprise in the current period and no longer processed during the reporting period, including the value of the self-made equipment produced by the enterprise and the finished products provided to the enterprise for the construction in progress, other non-industrial departments and production welfare departments, etc., and the value of the finished products produced in the current period is calculated by multiplying the quantity of products produced by self-provided raw materials by the average unit price of the actual sales of products excluding value-added tax (output tax) in the current period.

In the accounting, the value of the finished product is calculated according to the cost of the self-made equipment and the finished product for self-production and self-use, and the value of the finished product is not included in the value of the finished product (semi-finished product) processed by the orderer.

Company Law of the People's Republic of China Article 6 To establish a company, an application for establishment and registration shall be made to the company registration authority in accordance with the law. If the establishment conditions stipulated in this Law are met, they shall be registered as a limited liability company or a stock company by the company registration authority; If it does not meet the establishment conditions stipulated in this Law, it shall not be registered as a limited liability company or a share****.

Where laws and administrative regulations stipulate that the establishment of a company must be submitted for approval, the approval formalities shall be completed in accordance with the law before the company is registered.

The public may apply to the company registration authority for inquiries into the company's registration matters, and the company registration authority shall provide inquiry services.

Company Law of the People's Republic of China Article 8 A limited liability company established in accordance with this Law must be marked with the word limited liability company or **** in the name of the company.

The shares **** established in accordance with this law must be marked with the word "shares" or joint-stock company in the name of the company.

Company Law of the People's Republic of China Article 7 A company established in accordance with the law shall be issued a business license by the company registration authority. The date of issuance of the company's business license is the date of incorporation of the company.

The company's business license shall indicate the company's name, domicile, registered capital, business scope, name of legal representative, and other matters.

If there is a change in the items recorded in the company's business license, the company shall go through the change registration in accordance with the law, and the company registration authority shall reissue the business license.