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Diploma work
“Quality expertise and customs registration of
upholstered furniture”
Student:
group ТЕМ-09
Karina Oganezova
Slide 2
 The purpose-to study the peculiarities of quality expert evaluation and customs
registration of upholstered furniture
 The 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 3
Special
furniture
10 %
Office
furniture
25 %
Other
Furniture for
home 60 %
Figure. 1 Furniture market by the product type
Slide 4
Europe
Poland
France
Kazakhstan
Germany
Moldova
Sweden
Belorussia
Denmark
Others
Figure 2. Export structure of Ukrainian furniture, %
Slide 5
Table 1
Import structure of Ukrainian furniture, %
Countries
Russia
Europe
United Kingdom
Estonia
Spain
Italy
Germany
Romania
Asia
Indonesia
China
USA
Amount,
thousand USD
157,2201
5545,926
125,0539
560,8985
159,8883
2219,416
79,92519
656,5192
6218,173
240,7711
4257,527
237,5076
Quantity of
units
10588,91
901502,2
20759,4
65414,71
13603,29
388387,1
46138,76
66639,21
1398903
27025,94
947731,4
17454,76
Slide 6
Figure 3. Regional furniture production structure in Ukraine, %
Slide 7
Table 1
Furniture sales volume in 2008−2014, mln. grn.
Years
Type
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
Slide 8
Table 2
Indicator Analysis Methods
Organoleptic method
Instrumental method
Calculation method
Packing
Маrking
Soft elements
Veneering
Transformations and quality of
assembling
Size (deviations)
Softness
Firmness
Durability of frames
Duration
Service life
Slide 9
Table 3
Sample analysis of sofas with the transformation mechanism «eurobook» and ІІ category of softness
Indicator
Frame material
Size of sofa
Filling
Sofa samples
«Mriya»
«Unior»
«Berlin»
«Medison»
«Star 3»
oak, laminated
beech, pine
Pine and beech,
oak, solid
alder,
solid wood
blocks
solid wood
wood, lead
lead,mahagony
Spring block, Spring snake,
Spring snake,
Spring block, Spring block,
synthetic
synthetic filling synthetic filling synthetic filling natural and
filling
with cotton
synthetic filling
Decoration
Light grey
velour with
floral design
Сotton
Textile, artificial
leather
Dark-brown
jaccard
Dark-blue
shenil
Depth,
мм
Width,
мм
Height,
мм
Sleeping place
Price
1250
1500
1600
1400
1600
2000
1800
1920
2000
1930
1500
1000
950
1100
980
1200
6800
1400
7400
1200
6750
1450
8000
1400
8525
Slide 10
Table 5
Determination Durability, Firmness and Load resistance
Sofa samples
Durability, 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
Slide 11
Тable 6
Analysis of samples
Appearance
№
Samples
Transformation
quality (according
to standard
documents)
Soft elements
Veneering
Insert1,25 м2
і 0,9 м2
Matches the standard
Insert1,34 м2
Matches the standard
1.
«Mriya»
Skewed picture, absence of a protective
coating
2.
«Unior»
Skewed upholstery
«Berlin»
Skewed picture, absence of a protective
coating
Insert1,3 м2
Jamming mechanism
of transformation
(allowed)
Jamming mechanism
of transformation
(allowed)
Matches the standard
3.
4.
«Medison»
Matches the standard
Insert1 м2
і 0,7 м2
5.
«Star 3»
Matches the standard
Without insert
Table 4
Slide 12
Comparative characteristics of sofas samples
Quality indicator
back
Durability,not less than,
15даН
Firmness
Standard requirement
+
+
-
+
+
-3
-1
ІІ
ІІ
41
firm
matches
«Unior»
Kyiv
+
not
complete
-
+
+
-2,3
-2,7
ІІ
ІІ
38
firm
allowed
«Berlin»
Kharkiv
+
+
-
+
-
-1,2
-1,5
ІІ
І
37
non-firm
allowed
«Medison»
Dnipropetrovsk
+
+
+
+
-
-
-
ІІ
ІІ
35
firm
allowed
+
not
complete
+
without
inserts
+
-
-
ІІ
І
42
firm
matches
Size (Deviations, mm)
Up-hold position
Veneering
Soft elements
Marking
Packing
Appearance
Transformation quality
«Mriya»
Dnipropetrovsk
Sofa samples
seat
softness
Instrumental method
Eurobook
position
Organoleptic method
Eurobook transformation
«Star 3» Italy
Table 5
Slide 13
Expert evaluation
Quality indicator
Durability and duration of frames
Softness
Expert
Expert
Expert
Grade
Ponderabilit
evaluatio evaluatio evaluatio
point
y rate, Кв
n №1, Е1 n №2, Е2 n №3, Е3 average, В
Sofa «Mriya» Dnipropetrovsk
0,3
5
4
5
4,6
0,1
5
5
5
5
Вi=(Bpбр)/(рет рбр),relative
quality indicator
Вi* Кв
0,86
1
0,26
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
5
5
4,6
4,6
0,86
0,86
0,26
0,09
Integral quality indicator**
0,86
Sofa «Unior» Kyiv
5
4
5
4
Durability and duration of frames
Softness
0,3
0,1
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**
0,86
Sofa «Berlin» Kharkiv
0,3
5
5
0,1
5
5
4
5
4,6
5
0,86
1
0,26
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
Durability and duration of frames
Softness
continuation table 5
«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
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
Durability and duration of frames
Integral quality indicator**
0,89
Table 6
Slide 15
№
1.
2.
Cost calculations for sofas with the fixed orders
Operations
Costs for imported sofas
VAT for import paid
Correspondent accounts
1 200 $ Calculated for the current exchange rate
(15,50 grn/ $1)
Calculated by the date of registration with VAT
Paid VAT for import paid, grn.
18 600,00 х 0,2 = 3720,00 grn.
(customs duty − 0,2% customs value).
4.
6.
7
Тransportation costs in Ukraine
Import duty paid
Customs duties paid
250,00 $ х 15,50
0%
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 $
3.
Table 7
Slide 16
Cost calculations for the imported sofas
Operations
Costs for imported sofas
Correspondent accounts
Contract USD,
grn.
Fact USD,
grn.
1200 $
1500 $
Amount:
USD,
grn.
1 200,00 $
18 600,00 grn.
VAT for import paid
3720
3720
3720,00 grn.
Import duty paid
Тransportation costs in Ukraine
Costs includes VAT
Currency purchase
Bank commission for the currency purchase
0
3720 grn.
0
125 $
3720 grn.
18 600
1%
22 500
1%
0 grn.
1937,50 grn.
22 320,00 grn.
22 500,00 grn.
186,84 grn.
Transfer to the currency account
18 600
22 320
Currency exchange difference (National Bank rate to the commercial
rate)
1% to the Pension Fund
Surplus to gryvnya bank account
18 600
18 684
1 200,00 $
18 600,00 grn.
84,00 grn.
180
187
180
186,84 grn.
180 grn.
Payment to the non-resident supplier
1 200,00 $
1 589 $
1 589,00 $
24 715, 18 grn.
Slide 17
 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
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