 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 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 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 Poland France Kazakhstan Germany Moldova Sweden Belorussia Denmark Others Slide 4

Countries Amount, thousand USD Quantity of units Russia157, ,91 Europe5545, ,2 United Kingdom125, ,4 Estonia560, ,71 Spain159, ,29 Italy2219, ,1 Germany79, ,76 Romania656, ,21 Asia6218, Indonesia240, ,94 China4257, ,4 USA237, ,76 Table 1 Import structure of Ukrainian furniture, % Slide 5

Figure 3. Regional furniture production structure in Ukraine, % Slide 6

Type Years Upholstered furniture 5796,4 6786,6 6357,3 7384,8 9512,1 8446,9 9305,7 Wall-units4842,04193,42610,74931,85041,94095,64136,3 Table 1 Furniture sales volume in 2008−2014, mln. grn. Slide 7

Organoleptic method Packing Маrking Soft elements Veneering Transformations and quality of assembling Instrumental method Size (deviations) Softness Firmness Durability of frames Calculation method Duration Service life Table 2 Indicator Analysis Methods Slide 8

IndicatorSofa samples «Mriya»«Unior»«Berlin»«Medison»«Star 3» Frame material oak, laminated solid wood beech, pine blocks Pine and beech, solid wood oak, solid wood, lead alder, lead,mahagony Filling Spring block, synthetic filling Spring snake, synthetic filling with cotton Spring snake, synthetic filling Spring block, synthetic filling Spring block, natural and synthetic filling Decoration Light grey velour with floral design Сotton Textile, artificial leather Dark-brown jaccard Dark-blue shenil Size of sofa Depth, мм Width, мм Height, мм Sleeping place Price Table 3 Sample analysis of sofas with the transformation mechanism «eurobook» and ІІ category of softness Slide 9

Sofa samples Durability, даН Firmness Load resistance, даН standardfactstandardfactstandardfact 1. «Mriya»<5541 firm < «Unior»<5538 firm < «Berlin»<5537 firmnon-firm < «Medison»<5546 firm < «Star 3»<5551 firm <3524 Table 5 Determination Durability, Firmness and Load resistance Slide 10

№Samples Appearance Transformation quality (according to standard documents) Soft elementsVeneering 1.«Mriya» Skewed picture, absence of a protective coating Insert1,25 м 2 і 0,9 м 2 Matches the standard 2.«Unior»Skewed upholsteryInsert1,34 м 2 Matches the standard 3.«Berlin» Skewed picture, absence of a protective coating Insert1,3 м 2 Jamming mechanism of transformation (allowed) 4.«Medison»Matches the standard Insert1 м 2 і 0,7 м 2 Jamming mechanism of transformation (allowed) 5.«Star 3»Matches the standardWithout insertMatches the standard Тable 6 Analysis of samples Slide 11

Quality indicator Sofa samples Organoleptic methodInstrumental method Packing Marking Appearance Transformation quality Size (Deviations, mm) softness Durability, not less than, 15даН Firmness Standard requirement Soft elements Veneering Up-hold position Eurobook position seat back Eurobook transformation «Mriya» Dnipropetrovsk ІІ 41firmmatches «Unior» Kyiv + not complete -++-2,3-2,7ІІ 38firmallowed «Berlin» Kharkiv ,2-1,5ІІІ37non-firmallowed «Medison» Dnipropetrovsk ІІ 35firmallowed «Star 3» Italy+ not complete+ without inserts +--ІІІ42firmmatches Table 4 Comparative characteristics of sofas samples Slide 12

Quality indicator Ponderabilit y rate, К в Expert evaluatio n № 1, Е 1 Expert evaluatio n № 2, Е 2 Expert evaluatio n № 3, Е 3 Grade point average, В Вi=(Bp бр )/(р ет - р бр ),relative quality indicator Вi* К в Sofa «Mriya» Dnipropetrovsk Durability and duration of frames0,35454,60,860,26 Softness0, Deformation of soft elements0, Durability of springs0,44454,30,760,3 Integral quality indicator**0,86 Sofa «Unior» Kyiv Durability and duration of frames0,35454,60,860,26 Softness0,15454,60,860,09 Deformation of soft elements0,25544,60,860,17 Durability of springs0,45544,60,860,34 Integral quality indicator**0,86 Sofa «Berlin» Kharkiv Durability and duration of frames0,35544,60,860,26 Softness0, Deformation of soft elements0,24454,30,760,15 Durability of springs0,44544,30,760,3 Integral quality indicator**0,81 Table 5 Expert evaluation Slide 13

«Medison» Dnipropetrovsk Durability and duration of frames0, Softness0,14544,30,760,08 Deformation of soft elements0,25544,60,860,18 Durability of springs0,45444,30,760,3 Integral quality indicator**0,86 Sofa «Star 3» Italy Durability and duration of frames0, Softness0, Deformation of soft elements0,14554,60,860,09 Durability of springs0,44454,30,760,3 Integral quality indicator**0,89 continuation table 5

№Operations Correspondent accounts 1. Costs for imported sofas1 200 $ Calculated for the current exchange rate (15,50 grn/ $1) 2.VAT for import paidCalculated by the date of registration with VAT 3. Paid VAT for import paid, grn ,00 х 0,2 = 3720,00 grn. (customs duty − 0,2% customs value). 4.Тransportation costs in Ukraine250,00 $ х 15,50 6.Import duty paid0 % 7Customs duties paid0 % 8.Initial costs with VATCalculated for the article 3 9.Currency purchase, grn.According to the contract = grn. 10.Bank commission for the currency purchaseAccording 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, ,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 $ Table 6 Cost calculations for sofas with the fixed orders Slide 15

Operations Correspondent accounts Amount: USD, grn. Contract USD, grn. Fact USD, grn. Costs for imported sofas 1200 $1500 $1 200,00 $ ,00 grn. VAT for import paid ,00 grn. Import duty paid000 grn. Тransportation costs in Ukraine 125 $1937,50 grn. Costs includes VAT 3720 grn ,00 grn. Currency purchase ,00 grn. Bank commission for the currency purchase1% 186,84 grn. Transfer to the currency account ,00 $ ,00 grn. Currency exchange difference (National Bank rate to the commercial rate) ,00 grn. 1% to the Pension Fund ,84 grn. Surplus to gryvnya bank account grn. Payment to the non-resident supplier 1 200,00 $1 589 $1 589,00 $ , 18 grn. Table 7 Cost calculations for the imported sofas Slide 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