How to calculate yield and yield percentage in case of manufacturing companies?

The requirement of clause are

In the case of a manufacturing concern, give quantitative
details of the principal items of raw materials, finished
products and by-products :

A. Raw materials :
(i) opening stock;

(ii) purchases during the previous year;

(iii) consumption during the previous year;

(iv) sales during the previous year;

(v) closing stock;

(vi) * yield of finished products;

(vii) * percentage of yield;

(viii) * shortage/excess, if any

How to calculate each of these?

Posted 3 years, 5 months ago by amit sharma

The information about ‘yield’, ‘percentage of yield’, and ‘shortages/excess’ is required to be given only to the extent such information is available in the records of the business.

In a manufacturing concern, there will be standard inout output ratios. For Example to produce 80 tons of FG, we require 100 tons of Rm, then yield is calculated as  80/100 = 80%. This is the standard yield.

For calculating yield of finished goods(actuals) , the formula is  = Actual voulme (Qty) of Production divided by actual volume (Qty) of Raw materials consumed

Now, coming to Percentage yield

Percentage yield = Actual Yield divided by Standard yield

Posted 3 years, 5 months ago by Half-God Half-Man

@ Vedanta

This is the required quality of Tikshare.

A good discussion here. Really man these untouched issues and answering these doubrs were little difficult.

Thanks for a good reply in early morning.

Posted 3 years, 5 months ago by CA Pulkit Sharma

@Pulkit Sharma.


Thanks for the response. My pleasure working with tikshare 

Posted 3 years, 5 months ago by Half-God Half-Man

Yield of Finished products = 99.65

Standards yield = 95

Precantage of yield = ??? (104.90)


Kindly clearify.

Posted 2 years, 8 months ago by Rajendra Sethia

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