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Notes to accounts

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 June 2013 we have manufacturing concern i want one help regarding notes to accounts.
how to calculate.
1.yield of finished products
2.percentage of yield
3.shortage /excess

17 June 2013 Dear Anonymous,

The yield is calculated as follows

for instance

The input quantity of raw material is 100 kgs and the out put qty of finished goods is 80 kgs then the yield percentage is 80%.

For each manufacturing concern there will be standard yield ratios in continuation of the above if the standard yield is 80% how ever we got the production only 70 kgs then there is is a shortage of 10 kgs.

I hope your doubt clarified.

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 June 2013 k Thanx.I got it.


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