1.  Diploma work  “Quality expertise and customs registration of upholstered furniture”  Student:  group ТЕМ-09  Karina Oganezova

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 2

3. Figure. 1 Furniture market by the product type Furniture for home 60 % Other Special furniture 10 % Office furniture 25 % Slide 3

4. Figure 2. Export structure of Ukrainian furniture, % Europe Poland France Kazakhstan Germany Moldova Sweden Belorussia Denmark Others Slide 4

5. Countries Amount, thousand USD Quantity of units Russia157,2201 10588,91 Europe5545,926 901502,2 United Kingdom125,0539 20759,4 Estonia560,8985 65414,71 Spain159,8883 13603,29 Italy2219,416 388387,1 Germany79,92519 46138,76 Romania656,5192 66639,21 Asia6218,173 1398903 Indonesia240,7711 27025,94 China4257,527 947731,4 USA237,5076 17454,76 Table 1 Import structure of Ukrainian furniture, % Slide 5

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

7. Type Years 2008200920102011201220132014 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

8. 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

9. 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 12501500160014001600 Width, мм 20001800192020001930 Height, мм 150010009501100980 Sleeping place12001400120014501400 Price68007400675080008525 Table 3 Sample analysis of sofas with the transformation mechanism «eurobook» and ІІ category of softness Slide 9

10. Sofa samples Durability, даН Firmness Load resistance, даН standardfactstandardfactstandardfact 1. «Mriya»<5541 firm <3522 2. «Unior»<5538 firm <3520 3. «Berlin»<5537 firmnon-firm <3521 4. «Medison»<5546 firm <3529 5. «Star 3»<5551 firm <3524 Table 5 Determination Durability, Firmness and Load resistance Slide 10

11. №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

12. 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 ++-++-3ІІ 41firmmatches «Unior» Kyiv + not complete -++-2,3-2,7ІІ 38firmallowed «Berlin» Kharkiv ++-+--1,2-1,5ІІІ37non-firmallowed «Medison» Dnipropetrovsk ++++---ІІ 35firmallowed «Star 3» Italy+ not complete+ without inserts +--ІІІ42firmmatches Table 4 Comparative characteristics of sofas samples Slide 12

13. 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 Softness0,155551 Deformation of soft elements0,255551 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 Softness0,155551 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

14. «Medison» Dnipropetrovsk Durability and duration of frames0,355551 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 frames0,355551 Softness0,255551 Deformation of soft elements0,14554,60,860,09 Durability of springs0,44454,30,760,3 Integral quality indicator**0,89 continuation table 5

15. №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.18 600,00 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 = 18 600 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. (15,50 - 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 6 Cost calculations for sofas with the fixed orders Slide 15

16. 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 paid3720 3720,00 grn. Import duty paid000 grn. Тransportation costs in Ukraine 125 $1937,50 grn. Costs includes VAT 3720 grn. 22 320,00 grn. Currency purchase18 60022 50022 500,00 grn. Bank commission for the currency purchase1% 186,84 grn. Transfer to the currency account18 60022 3201 200,00 $ 18 600,00 grn. Currency exchange difference (National Bank rate to the commercial rate) 18 60018 68484,00 grn. 1% to the Pension Fund180187186,84 grn. Surplus to gryvnya bank account 180180 grn. Payment to the non-resident supplier 1 200,00 $1 589 $1 589,00 $ 24 715, 18 grn. Table 7 Cost calculations for the imported sofas Slide 16

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 Slide 17