diploma work “quality expertise and customs registration of upholstered furniture” student: ...
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Diploma work
“Quality expertise and customs registration of upholstered furniture”
Student: group ТЕМ-09
Karina Oganezova
The purpose-to study the peculiarities of quality expert evaluation and customs The purpose-to study the peculiarities of quality expert evaluation and customs
registration of upholstered furnitureregistration of upholstered furniture
The tasks of researchThe tasks of research: :
−analyze the manufacturing process, export and import of furniture in Ukraine;
−analyze the factors influencing the quality and assortment of upholstered furniture;
−study the consumption properties of upholstered furniture;
−set the quality standards for the upholstered furniture;
−make the product range analysis for the company «Оptic»;
−study the legislative norms for the customs control of furniture;
−hold the product expertise and customs registration;
−calculate the customs costs of the furniture.
Slide 2
Figure. 1 Furniture market by the product type
Furniture for home 60 %
Other Special furniture 10 %
Office furniture 25 %
Slide 3
Figure 2. Export structure of Ukrainian furniture, %
Europe
PolandFrance
Kazakhstan
Germany
Moldova
Sweden
Belorussia
Denmark
Others
Slide 4
CountriesAmount,
thousand USD
Quantity of units
Russia 157,2201 10588,91Europe 5545,926 901502,2
United Kingdom 125,0539 20759,4Estonia 560,8985 65414,71Spain 159,8883 13603,29Italy 2219,416 388387,1
Germany 79,92519 46138,76Romania 656,5192 66639,21
Asia 6218,173 1398903Indonesia 240,7711 27025,94
China 4257,527 947731,4USA 237,5076 17454,76
Table 1 Import structure of Ukrainian furniture, %
Slide 5
Figure 3. Regional furniture production structure in Ukraine, %
Slide 6
Type Years
2008 2009 2010 2011 2012 2013 2014
Upholstered furniture
5796,4
6786,6
6357,3
7384,8
9512,1
8446,9
9305,7
Wall-units 4842,0 4193,4 2610,7 4931,8 5041,9 4095,6 4136,3
Table 1 Furniture sales volume in 2008−2014, mln. grn.
Slide 7
Organoleptic method
PackingМаrking
Soft elementsVeneering
Transformations and quality of assembling
Instrumental method
Size (deviations)SoftnessFirmness
Durability of frames
Calculation methodDuration
Service life
Table 2Indicator Analysis Methods
Slide 8
Table 3Sample analysis of sofas with the transformation mechanism «eurobook» and ІІ category of softness
Slide 9
Sofa samplesDurability, даН
Firmness Load resistance, даН
standard fact standard fact standard fact
1. «Mriya» <55 41 firm firm <35 22
2. «Unior» <55 38 firm firm <35 20
3. «Berlin» <55 37 firm non-firm <35 21
4. «Medison» <55 46 firm firm <35 29
5. «Star 3» <55 51 firm firm <35 24
Table 5
Determination Durability, Firmness and Load resistance
Slide 10
№ Samples
AppearanceTransformation
quality (according to standard documents)
Soft elements Veneering
1. «Mriya»Skewed picture, absence of a protective
coatingInsert1,25 м2
і 0,9 м2
Matches the standard
2. «Unior» Skewed upholstery Insert1,34 м2 Matches the standard
3. «Berlin»Skewed picture, absence of a protective
coatingInsert1,3 м2
Jamming mechanism of transformation
(allowed)
4. «Medison» Matches the standardInsert1 м2
і 0,7 м2
Jamming mechanism of transformation
(allowed)5. «Star 3» Matches the standard Without insert Matches the standard
Тable 6
Analysis of samplesSlide 11
Table 4Comparative characteristics of sofas samples
Slide 12
Quality indicatorPonderabilit
y rate, Кв
Expert evaluation №1, Е1
Expert evaluation №2, Е2
Expert evaluation №3, Е3
Grade point average, В
Вi=(Bpбр)/(рет -
рбр),relative
quality indicator
Вi* Кв
Sofa «Mriya» DnipropetrovskDurability and duration of frames 0,3 5 4 5 4,6 0,86 0,26
Softness 0,1 5 5 5 5 1 0,1
Deformation of soft elements 0,2 5 5 5 5 1 0,2
Durability of springs 0,4 4 4 5 4,3 0,76 0,3
Integral quality indicator** 0,86Sofa «Unior» Kyiv
Durability and duration of frames 0,3 5 4 5 4,6 0,86 0,26Softness 0,1 5 4 5 4,6 0,86 0,09
Deformation of soft elements 0,2 5 5 4 4,6 0,86 0,17
Durability of springs 0,4 5 5 4 4,6 0,86 0,34
Integral quality indicator** 0,86Sofa «Berlin» Kharkiv
Durability and duration of frames 0,3 5 5 4 4,6 0,86 0,26Softness 0,1 5 5 5 5 1 0,1
Deformation of soft elements 0,2 4 4 5 4,3 0,76 0,15
Durability of springs 0,4 4 5 4 4,3 0,76 0,3
Integral quality indicator** 0,81
Table 5 Expert evaluationSlide 13
«Medison» Dnipropetrovsk
Durability and duration of frames 0,3 5 5 5 5 1 0,3
Softness 0,1 4 5 4 4,3 0,76 0,08
Deformation of soft elements 0,2 5 5 4 4,6 0,86 0,18
Durability of springs 0,4 5 4 4 4,3 0,76 0,3
Integral quality indicator** 0,86
Sofa «Star 3» Italy
Durability and duration of frames 0,3 5 5 5 5 1 0,3
Softness 0,2 5 5 5 5 1 0,2
Deformation of soft elements 0,1 4 5 5 4,6 0,86 0,09
Durability of springs 0,4 4 4 5 4,3 0,76 0,3
Integral quality indicator** 0,89
continuation table 5
№ Operations Correspondent accounts
1.Costs for imported sofas 1 200 $ Calculated for the current exchange rate
(15,50 grn/ $1)
2. VAT for import paid Calculated by the date of registration with VAT
3.Paid VAT for import paid, grn. 18 600,00 х 0,2 = 3720,00 grn.
(customs duty − 0,2% customs value).
4. Тransportation costs in Ukraine 250,00 $ х 15,50
6. Import duty paid 0 %
7 Customs duties paid 0 %
8. Initial costs with VAT Calculated for the article 3
9. Currency purchase, grn. According to the contract = 18 600 grn.
10. Bank commission for the currency purchase According to bank commission
11. Transfer to the currency account, grn. Purchased at the commercial rate 15,57 grn./$1
12.Currency exchange difference (National Bank rate to the
commercial rate), grn.(15,50 - 15,57) х 1200,00 $
13. 1% to the Pension Fund, grn. 1200,00 $ х 15,57 х 0,01
14. Surplus to gryvnya bank account, grn. 1 %
15. Payment to the non-resident supplier, grn. 1 589 $
Table 6Cost calculations for sofas with the fixed ordersSlide 15
Operations Correspondent accounts Amount:
USD,
grn.
Contract USD,
grn.
Fact USD,
grn.
Costs for imported sofas 1200 $ 1500 $ 1 200,00 $
18 600,00 grn.
VAT for import paid 3720 3720 3720,00 grn.
Import duty paid 0 0 0 grn.
Тransportation costs in Ukraine 125 $ 1937,50 grn.
Costs includes VAT 3720 grn. 3720 grn. 22 320,00 grn.
Currency purchase 18 600 22 500 22 500,00 grn.
Bank commission for the currency purchase 1% 1% 186,84 grn.
Transfer to the currency account 18 600 22 320 1 200,00 $
18 600,00 grn.
Currency exchange difference (National Bank rate to the commercial
rate)
18 600 18 684 84,00 grn.
1% to the Pension Fund 180 187 186,84 grn.
Surplus to gryvnya bank account 180 180 grn.
Payment to the non-resident supplier 1 200,00 $ 1 589 $ 1 589,00 $
24 715, 18 grn.
Table 7Cost calculations for the imported sofasSlide 16
RECOMMENDATIONS
In demanding modern market economy the company needs to expand and improve the product portfolio.
The process of developing and designing new products should take creative, professional designers.
A modern high-tech equipment of domestic enterprises requires qualified staff and skilled workers
Implementing these actions will provide an opportunity to expand sales of domestic upholstered furniture not only in Ukraine, but also abroad.
Special attention must be paid to the ergonomic properties of soft furniture, because it is necessary to note that articles of rational shape and size will satisfy consumer needs to improve convenience transformation
Slide 17