Monday, September 23, 2019

VALUE ADDED METHOD ( PRODUCT METHOD MATHODS OF CALCULATING NATIONAL INCOME


    VALUE ADDED METHOD
(PRODUCT METHOD)
METHODS OF CALCULATING NATIONAL INCOME 1
    INTRODUCTORY MACRO ECONOMICS
    SHASHI AGGARWAL ECONOMICS AND LAW CLASSES
    METHODS
1.       VALUE ADDED METHOD ( OR PRODUCT METHOD)
2.       INCOME METHOD
3.       EXPENDITURE METHOD
    PRODUCT METHOD/VALUE ADDED METHOD

1.       ALSO KNOWN AS INDUSTRY ORIGIN METHOD OR NET OUTPUT METHOD
2.       VALUE METHOD MEASURES NATIONAL INCOME IN TERMS OF VALUE ADDITION BY EACH PRODUCING ENTERPRISE IN THE ECONOMY DURING AN ACCOUNTING YEAR
3.       ESTIMATION OF THE CONTRIBUTION OF ALL PRODUCING ENTERPRISES TO PRODUCTION IN THE DOMESTIC TERRITORY OF THE COUNTRY DURING THE YEAR IS EQUAL TO MARKET VALUE OF THE GDP
4.       CALLED GDPMP
5.       ADJUSTED TO FIND OUT THE NNPFC OR NATIONAL INCOME


    VALUE ADDED
1.       EXCESS OF VALUE OF OUTPUT OVER AND ABOVE THE VALUE OF INTERMEDIATE GOODS AND SERVICES USED IN THE PROCESS OF PRODUCTION.
2.       VALUE ADDED= VALUE OF OUTPUT—COST OF INTERMEDIATE GOODS

    VALUE OF OUTPUT
1.       REFERS TO THE MARKET VALUE OF THE GOODS AND SERVICES PRODUCED BY A FIRM DURING AN ACCOUNTING YEAR
2.       IF THE ENTIRE OUTPUT OF THE YEAR IS SOLD DURING THE YEAR
3.       VALUE OF OUTPUT=SALE
4.       IF SOME OUTPUT REMAINS UNSOLD AND IT IS ADDED TO THE FIRM’S INVENTORY STOCK
5.       EXPRESSED AS A CHANGE IN STOCK DURING THE YEAR
6.       VALUE OF OUTPUT= SALES +∆STOCK ( IF SOME OUTPUT REMAINS UNSOLD)
    VALUE OF OUTPUT /VALUE ADDED
1.       VALUE OF OUTPUT : REFERS TO THE MARKET VALUE OF THE GOODS PRODUCED
2.       VALUE ADDED :-MARKET VALUE OF THE GOODS PRODUCED MINUS MARKET VALUE OF THE GOODS USED AS INPUTS/RAW MATERIAL IN THE PROCESS OF PRODUCTION
3.       GOODS USED AS INPUTS RAW MATERIAL ARE CALLED INTERMEDIATE GOODS
4.       VALUE ADDED =VALUE OF OUTPUT-VALUE OF INTERMEDIATE GOODS USED IN THE PROCESS OF PRODUCTION
    CHANGE IN STOCK
1.       MEASURED AS THE DIFFERENCE BETWEEN CLOSING STOCK OF ACCOUNTING YEAR AND OPENING STOCK OF THE ACCOUNTING YEAR
2.       ∆ STOCK = CLOSING STOCK- OPENING STOCK
3.       20,000 IS THE OPENING STOCK
4.       30,000 IS THE CLOSING STOCK
5.       CHANGE IN STOCK= 30,000-20,000=10,000
    INTERMEDIATE GOODS
    INTERMEDIATE GOODS ARE THOSE WHICH ARE USED AS RAW MATERIAL OR USED FOR FURTHER RESALE.
    REFERS TO VALUE OF NON FACTOR INPUTS ( ALL INPUTS OTHER THAN FACTOR INPUTS OF LAND,LABOUR ,CAPITAL AND ENTREPRENEURSHIP)
    INCLUDES THE VALUE OF RAW MATERIAL USED IN THE PROCESS OF PRODUCTION
    PROBLEM
1.       THE FARMERS SELLS WHEAT TO FLOUR MILL FOR 600
2.       THE FLOUR MILL BUY WHEAT FOR RS 600 AND SELLS FLOUR FOR 800
3.       BAKER PURCHASE THE FLOOR FOR 800 AND SELLS THE BREAD FOR  1000
4.       THE SHOPKEEPER BUYS THE BREAD FOR RS 1000 AND SELLS FOR RS 1100
    VALUE ADDITION

    GDPMP

    GROSS VALUE ADDED BY ALL THE PRODUCING ENTERPRISES WITH IN THE DOMESTIC TERRITORY OF A COUNTRY DURING AN ACCOUNTING YEAR IS CALLED GROSS DOMESTIC PRODUCT AT MARKET PRICE
    GROSS DOMESTIC PRODUCT AT MARKET PRICE
    GDPMP =MARKET VALUE OF FINAL GOODS AND SERVICES PRODUCED IN THE ECONOMY DURING THE PERIOD OF ONE YEAR


    NDPFC (NET DOMESTIC PRODUCT AT FACTOR COST)

    GDPMP  -DEPRECIATION
        =NDPMP
        NDPMP –NET INDIRECT TAXES=NDPFC
        NDPFC +NET FACTOR INCOME FROM ABROAD=NNPFC
        STEPS
1.       IDENTIFICATION OF CLASSIFICATION OF PRODUCTIVE ENTERPRISE
2.       ESTIMATION OF NATIONAL INCOME:-
1.       VALUE OF OUTPUT
2.       VALUE OF INTERMEDIATE GOODS
3.       CONSUMPTION OF FIXED CAPITAL
4.       NET INDIRECT TAXES
5.       NET  FACTOR EARNED FROM ABROAD
    NATIONAL INCOME
    NATIONAL INCOME = VALUE OF OUTPUT-VALUE OF INTERMEDIATE CONSUMPTION-DEPRECIATION-NET INDIRECT TAXES+NET FACTOR INCOME EARNED FROM ABROAD
    NATIONAL INCOME = NET VALUE ADDED AT FACTOR COST IN PRIMARY SECTOR+NET VALUE ADDED IN TERTIARY SECTOR+NET VALUE ADDED AT FACTOR COST IN SECONDARY SECTOR+ NET FACTOR INCOME FROM ABROAD
    PRECAUTIONS REGARDING VALUE ADDED METHOD
1.       VALUE OF THE SALE AND PURCHASE OF SECOND HAND GOODS IS NOT INCLUDED IN THE ESTIMATION OF VALUE ADDED BECAUSE THE VALUE OF SECOND HAND GOODS IS ALREADY ACCOUNTED FOR DURING THE YEAR IT WAS PRODUCED
2.       COMMISSION EARNED ON ACCOUNT OF THE SALE AND PURCHASE ON THE SECOND HAND GOODS IS INCLUDED. COMMISSION IS THE REWARD FOR RENDERING THE SERVICES.
3.       OWN ACCOUNT OF PRODUCTION IS ALSO TAKEN INTO ACCOUNT
4.       IMPUTED VALUE OF PRODUCTION FOR SELF CONSUMPTION IS ALSO TAKEN INTO ACCOUNT
5.       PRECAUTIONS REGARDING VALUE ADDED METHOD
6.       VALUE OF INTERMEDIATE GOODS IS NOT INCLUDED IN THE ESTIMATION OF THE VALUE ADDED. VALUE OF INTERMEDIATE GOODS IS REFLECTED IN THE VALUE OF THE FINAL GOODS
7.       IMPUTED RENT ON OWNER OCCUPIED IS TO BE TAKEN INTO ACCOUNT
8.       SERVICES FOR SELF CONSUMPTION  ARE NOT CONSIDERED WHILE ESTIMATING VALUE ADDED




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