Fixed costs per unit of production. Variable costs of the enterprise. Classification. Calculation formula in Excel

Classification of costs.

A scientifically based classification of costs is of great importance for the correct organization of cost accounting. Production costs are grouped according to their place of origin, responsibility centers, cost carriers and types of expenses.

According to the place of origin, costs are grouped by production, workshop, site and other structural divisions of the enterprise. This grouping of costs is necessary for:

• monitoring the performance of structural divisions and the enterprise as a whole;
• distribution of overhead costs between individual types of products when calculating the cost of products (works, services).

Costs are distributed among responsibility centers (enterprise segments) to accumulate data on costs and control deviations from the estimate. A cost center is an organizational unit or area of ​​activity where it is advisable to accumulate information about the costs of acquiring assets and expenses.

Cost carriers are the types of products (works, services) of an enterprise intended for sale. This grouping is necessary to determine the cost per unit of production (work, services).

By type, costs are grouped by economically homogeneous elements and by costing items in accordance with the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services).

For management accounting purposes, costs are divided into categories depending on what management task we need to decide.

Classification of costs depending on the goals of management accounting

Fixed and variable costs.

They are used when conducting break-even analysis and related indicators, as well as when optimizing manufactured products.

In relation to the volume of production or sales (level of business activity), costs are divided into “fixed” and “variable”.

Variable costs change in proportion to the volume of production or sales, and those calculated per unit of production are a constant value. Example variable costs and for a trading enterprise is the cost of purchased goods, commissions and other expenses associated with sales, which change in proportion to changes in sales volume.

Dynamics of total (a) and specific (b) variable costs.
SP - total variable costs, rub. UPer - specific variable costs, rub.

Fixed costs in total do not change with changes in the level of business activity, but calculated per unit decrease with an increase in the volume of production or sales. Examples of fixed costs include rental costs, administrative salaries, and professional services. The total amount of these expenses is relatively independent of sales volume.

When dividing expenses into variable and fixed, you need to use the concept " area of ​​relevance", in which a special relationship between the planned relationships between revenue and costs is maintained. Thus, fixed costs are constant relative to a specific period, for example one year, but over time due to the impact external factors may increase or decrease (change in property tax rate, etc.).

Dynamics of total (a) and specific (b) fixed costs.
Spost - cumulative fixed costs, rub. Upost - fixed costs per unit of production (specific), rub.

Some types of costs cannot be strictly defined in relation to production volume as variable or variable. Therefore, in management accounting, an additional group of semi-variable or semi-fixed costs is distinguished. These costs have both fixed and variable components. For example, the costs of maintaining a warehouse:

• Constant component - rental of warehouse space and utilities
• Variable component - warehouse processing services (operations for moving commodity items)

When classifying costs, variable and fixed components are separated into independent expense items, therefore semi-variable or semi-fixed costs are not allocated to a separate group.

Costs taken into account and not taken into account when assessing.

The process of making a management decision involves comparing several alternative options in order to select the best one. The indicators compared can be divided into two groups: the first remain unchanged for all alternative options, the second varies depending on decision taken. It is advisable to compare only the indicators of the second group. These costs, which distinguish one alternative from another, are called relevant costs. Only they are taken into account when making decisions.

Example. An enterprise selling products on the foreign market purchased basic materials for future use in the amount of 500 rubles. Subsequently, due to changes in technology, it turned out that these materials were of little use for our own production. Products made from them will be uncompetitive in the foreign market. However Russian partner I am ready to buy products made from these materials from this enterprise for 800 rubles. In this case, the additional costs of the enterprise for the production of products will amount to 600 rubles. Is it advisable to accept such an order?

Expired costs for the purchase of materials in the amount of 500 rubles. have already taken place. They do not influence the choice of solution and are not relevant. Let's compare the alternatives based on relevant indicators (table).

By choosing alternative 2, the company will reduce its loss from the purchase of unnecessary materials by 200 rubles, reducing it from 500 to 300 rubles.

Approaches to cost reduction analysis.

Cost structure analysis

Construction of a cost management system.

1. Classification of costs.
2. Methodology for allocating costs by department, type of activity and type of product:
   • bases and principles of cost distribution;
   • formats of primary cost reporting forms;
   • methodology for filling out primary reporting forms;
   • a methodology for processing primary reporting forms that allows you to distribute costs between types of products, accounting objects and types of activities;
   • formats of management cost reports.
3. Choosing a costing method.
4. Consider cost reduction opportunities.
5. Conducting cost-volume-profit analysis.

Costing method based on variable costs ("direct-costing").

Its essence lies in a fundamentally new approach to the inclusion of costs in the cost price. Costs are divided into fixed and variable. Only variable costs are included in prime cost. To determine it, the amount of variable costs is divided by the number of products produced and services provided. Fixed costs are not included in the cost calculation at all, but as expenses of this period written off from the profits received during the period in which they were made. In other words, before calculating the operating profit, the company’s marginal profit indicator is formed, and only then, by reducing the company’s marginal profit by the amount of fixed costs, the financial result is formed.

There are many opinions about the legality of such incomplete inclusion of costs in the cost price. International standards accounting prohibit the use of this approach for preparing financial statements of a company in financial accounting. The main argument against this is the thesis that fixed costs are also involved in the process of creating products. But on the other hand, it turns out that fixed costs participate in different ways in creating the cost of different volumes of the same product, and it is almost impossible to calculate the actual participation of fixed costs in creating the cost, so their cost is simply written off from the profit received by the company.

Below are brief summary characteristics of the "direct-costing" and "absorption-costing" costing methods.

Marginal profit- is the excess of sales revenue over all variable costs associated with a given sales volume.

Therefore, the contribution margin method is based on the following formula:

Marginal profit = Revenue from product sales - Variable costs for the same volume of production

If we subtract fixed costs from marginal profit, we get the operating profit:

Operating profit = Contributory profit - Fixed costs

Example. The difference in the impact of full and variable cost accounting methods on the cost of goods sold. Let straight material costs per product is $59,136, direct labor is $76,384, variable manufacturing overhead is $44,352, and fixed manufacturing overhead is $36,960. During the year, 24,640 units of products were produced. There was no work in progress either at the beginning or at the end of the reporting period. The unit selling price is $24.50 and the variable selling costs per unit are $4.80. Fixed selling expenses for the period are $48,210 and fixed administrative expenses are $82,430.

Profit and Loss Statement (Margin Approach).

Revenues from sales $539,000

Variable portion of cost of goods sold

Variable part of the cost of goods for sale $179,872

Minus Final balances of finished products $19,272

Variable portion of cost of goods sold $160,600

Plus Variable Selling Expenses (22,000 x $4.80) $105,600 $266,200

Marginal profit $272,80 0

Minus Fixed expenses

Fixed overhead costs $36,960

Fixed business expenses $48,210

Permanent administrators expenses $82,430 $167,600

Operating profit (before tax) $105,200

Example. Price per unit - 10 thousand rubles, variable costs per unit - 6 thousand rubles, fixed overhead costs amounted to 300 thousand rubles. for the period, fixed general expenses amounted to 100 thousand rubles. during the period.

Full cost costing method.

Direct costing method of cost calculation.

Operating leverage.

Each enterprise incurs certain costs in the course of its activities. There are different ones. One of them involves dividing costs into fixed and variable.

The concept of variable costs

Variable costs are those costs that are directly proportional to the volume of products and services produced. If the company produces bakery products, then as an example of variable costs for such an enterprise we can cite the consumption of flour, salt, and yeast. These costs will increase in proportion to the increase in the volume of bakery products produced.

One cost item can relate to both variable and fixed costs. Thus, energy costs for industrial ovens on which bread is baked will serve as an example of variable costs. And the cost of electricity for lighting an industrial building is a fixed cost.

There is also such a concept as conditionally variable costs. They are related to production volumes, but to a certain extent. At a small production level, some costs still do not decrease. If a production furnace is half loaded, then the same amount of electricity is consumed as a full furnace. That is, in this case, when production decreases, costs do not decrease. But as output increases above a certain value, costs will increase.

Main types of variable costs

Here are examples of variable costs of an enterprise:

• The wages of workers, which depend on the volume of products they produce. For example, in a bakery production there is a baker and a packer, if they have piecework wages. This also includes bonuses and rewards to sales specialists for specific volumes of products sold.
• Cost of raw materials. In our example, these are flour, yeast, sugar, salt, raisins, eggs, etc., packaging materials, bags, boxes, labels.
• are the cost of fuel and electricity that is spent on the production process. It could be natural gas, gasoline. It all depends on the specifics of a particular production.
• Another typical example of variable costs are taxes paid based on production volumes. These are excise taxes, taxes under tax), simplified taxation system (Simplified taxation system).
• Another example of variable costs is paying for services from other companies if the volume of use of these services is related to the organization's level of production. These could be transport companies, intermediary firms.

Variable costs are divided into direct and indirect

This division exists because different variable costs are included in the cost of the product differently.

Direct costs are immediately included in the cost of the product.

Indirect costs are distributed over the entire volume of goods produced in accordance with a certain base.

Average variable costs

This indicator is calculated by dividing all variable costs by production volume. Average variable costs can either decrease or increase as production volumes increase.

Let's look at the example of average variable costs in a bakery. Variable costs for the month amounted to 4,600 rubles, 212 tons of products were produced. Thus, average variable costs will be 21.70 rubles/t.

Concept and structure of fixed costs

They cannot be reduced in a short period of time. If output volumes decrease or increase, these costs will not change.

Fixed production costs usually include the following:

• rent for premises, shops, warehouses;
• utility fees;
• administration salary;
• costs of fuel and energy resources, which are consumed not by production equipment, but by lighting, heating, transport, etc.;
• advertising expenses;
• payment of interest on bank loans;
• purchase of stationery, paper;
• costs for drinking water, tea, coffee for employees of the organization.

Gross costs

All of the above examples of fixed and variable costs add up to gross, that is, the total costs of the organization. As production volumes increase, gross costs increase in terms of variable costs.

All costs, in essence, represent payments for purchased resources - labor, materials, fuel, etc. The profitability indicator is calculated using the sum of fixed and variable costs. An example of calculating the profitability of core activities: divide profit by the amount of costs. Profitability shows the effectiveness of an organization. The higher the profitability, the better the organization performs. If profitability is below zero, then expenses exceed income, that is, the organization’s activities are ineffective.

Enterprise cost management

It is important to understand the essence of variable and fixed costs. With proper management of costs in an enterprise, their level can be reduced and greater profits can be obtained. It is almost impossible to reduce fixed costs, therefore effective work Cost reduction can be done in terms of variable costs.

How can you reduce costs in your enterprise?

Each organization works differently, but basically there are the following areas of cost reduction:

1. Reducing labor costs. It is necessary to consider the issue of optimizing the number of employees and tightening production standards. An employee can be laid off, and his responsibilities can be distributed among others, with additional payment for additional work. If production volumes increase at the enterprise and the need arises to hire additional people, then you can go by revising production standards and or increasing the volume of work in relation to old employees.

2. Raw materials are an important part of variable costs. Examples of their abbreviations could be as follows:

• searching for other suppliers or changing the terms of delivery by old suppliers;
• introduction of modern economical resource-saving processes, technologies, equipment;

• stopping the use of expensive raw materials or materials or replacing them with cheap analogues;
• implementation joint procurement raw materials with other buyers from the same supplier;
• independent production of some components used in production.

3. Reduction of production costs.

This may include selecting other rental payment options or subletting space.

This also includes savings on utility bills, which requires careful use of electricity, water, and heat.

Savings on repairs and maintenance of equipment, vehicles, premises, buildings. It is necessary to consider whether it is possible to postpone repairs or maintenance, whether it is possible to find new contractors for these purposes, or whether it is cheaper to do it yourself.

It is also necessary to pay attention to the fact that it may be more profitable and economical to narrow production and transfer some side functions to another manufacturer. Or, on the contrary, enlarge production and carry out some functions independently, refusing to cooperate with related companies.

Other areas of cost reduction may be the organization’s transport, advertising activities, reducing the tax burden, and paying off debts.

Any enterprise must take into account its costs. Work to reduce them will bring more profit and increase the efficiency of the organization.

Probably every person who has worked for the “owner” for at least one day wants to start own business and be your own boss. But in order to open your own business, which will bring good earnings, you need to set up the financial model correctly economic activity.

Financial model of the enterprise

Why is this necessary? In order to have a correct idea of ​​future income, what level the enterprise’s fixed and variable expenses will have, to understand where it will need to go and what financial policy to use when making decisions.

Basis of construction successful business is its commercial component. According to economic theory, money is goods that can and should generate new goods. If you start your own business, you need to understand that its profitability must come first, otherwise the person will engage in philanthropy.

You can't work at a loss

Profit is equal to the difference between income and costs, which are divided into fixed and variable expenses of the enterprise. When expenses are greater than income, profit turns into loss. The main task The goal of an entrepreneur is to ensure that the business generates maximum income with minimal use of available resources.

This means that you should always strive to sell as many goods or services as possible, while reducing the level of costs of the enterprise.

If everything is more or less clear with income (how much you produced, how much you sold), then with expenses it’s much more complicated. In this article we will look at fixed and variable costs, as well as how to optimize costs and find a middle ground.

In this article, expenses, costs and expenses, as well as in economic literature, will be used as synonymous words. So what types of costs are there?

Types of expenses

All enterprise costs can be divided into fixed and variable costs. This division allows for efficient budgeting and planning necessary resources for conducting business activities of the enterprise.

Fixed costs are those costs whose level does not depend on the volume of products produced. That is, no matter how many units you produce, your fixed costs will not change.

Variable and semi-fixed costs have different effects on production activities. Why conditionally constant? Because not all types of expenses can be classified as constant, since they can change their properties and accounting procedures from time to time.

What do variable and fixed costs include?

For example, such expenses may include salaries of administrative and management personnel, but only if they receive money regardless of the financial results of the enterprise. Despite the fact that in the West managers have long been making money on their managerial and organizational skills, increasing their client base and expanding markets, in most enterprises Russian Federation heads of different structures receive a stable monthly salary without reference to work results.

This leads to the fact that a person simply has no incentive to improve anything in his work. Because of this, labor productivity is at a low level, and the desire to move forward to new technological processes is generally at zero.

Fixed expenses

In addition to management salaries, rental payments can be considered fixed expenses. Imagine that you are in the tourism business and you do not have your own premises.

In this case, you will be forced to pay someone to rent the commercial property. And no one says what it is worst case scenario. The cost of building your own office from scratch is very high and in many cases will not pay off even in 5-10 years if the business is small or middle class.

Therefore, many people prefer to take the necessary square meters as rent. And you can immediately guess that regardless of whether your business has gone well or you are in deep loss, the landlord will demand the monthly payment specified in the contract.

What could be more stable in accounting than paying wages? This is depreciation. Any fixed asset must be depreciated month after month until its initial cost is zero.

Methods for calculating depreciation may be different, but, of course, within the framework of the law. These monthly expenses are also considered the company's fixed costs.

There are many more such examples: communication services, communications, waste removal or recycling, provision of necessary working conditions, etc. Their main feature is that they are easy to calculate both in the current period and in future ones.

Variable expenses

Such costs are those that vary in direct proportion to the volume of products produced or services provided.

For example, in the balance sheet there is such a line as raw materials and materials. They indicate the total cost of those funds that the enterprise needs for production activities.

Let's assume that you need 2 square meters of wood to produce one wooden box. Accordingly, to create a batch of 100 such units of product you will need 200 sq.m of material. Therefore, such costs can be safely classified as variable.

Wages can relate not only to fixed, but also to variable expenses. This will happen in cases where:

• the changed volume of production requires a change in the number of employees employed in the manufacturing process;
• workers receive percentages that correspond to deviations in the working standard of production.

Under such circumstances, it is quite difficult to plan the amount of labor costs in the long term, since it will depend on at least two factors.

Also, in the process of production activities, fuel and various types of energy resources are consumed: light, gas, water. If all these resources are used directly in the manufacturing process (for example, the production of a car), then it would be logical that a large batch of products would require an increased amount of energy consumption.

Why do you need to know what fixed and variable costs exist?

Of course, such a classification of costs is needed to optimize the cost structure in order to increase profits. That is, you can immediately understand which costs you can save on, and which ones will exist in any case, and they can be reduced only by reducing the level of production. What does an analysis of variable and fixed costs look like?

Let's say you produce furniture at an industrial level. Your cost items are as follows:

• raw materials and supplies;
• wage;
• depreciation;
• electricity, gas, water;
• other.

So far everything is easy and clear.

The first step is to divide all this into fixed and variable expenses.

Permanent:

1. Salaries of directors, accountants, economists, lawyers.
2. Depreciation deductions.
3. Used electrical energy for lighting.

The variables include the following.

1. Wages of workers, the standardized number of which depends on the volume of furniture produced (one or two shifts, the number of people in one assembly box, etc.).
2. Raw materials and supplies necessary to produce one unit of product (wood, metal, fabric, bolts, nuts, screws, etc.).
3. Gas or electricity, if these resources are consumed directly for the manufacture of furniture. For example, this is the electricity consumption of various furniture assembly machines.

Impact of expenses on production costs

So, you have listed all the expenses of your business. Now let's see what role fixed and variable costs play in cost. It is necessary to go through all the fixed costs and see how the structure of the enterprise can be optimized so that less management personnel are involved in production during the production process.

Composition of permanent and variable expenses, above, shows where to start. You can save on energy resources either by switching to alternative sources, or by modernizing in order to increase the level of equipment efficiency.

After this, it’s worth going through all the variable costs, tracking which of them are more or less dependent on external factors, and which can be calculated with confidence.

Once you understand the cost structure, you can easily transform any business to suit the needs and requirements of any owner and his strategic plans.

If your goal is to reduce product costs in order to win several positions in the sales market, then you should pay more attention to variable costs.

Of course, as soon as you understand what constitutes fixed and variable expenses, you will be able to easily navigate and quickly understand where you need to “tuck your tails between your legs” and where you can “loose your belts.”

In the activities of any enterprise, making the right management decisions is based on an analysis of its performance indicators. One of the objectives of such analysis is to reduce production costs, and, consequently, increase business profitability.

Fixed and variable costs and their accounting are an integral part of not only calculating product costs, but also analyzing the success of the enterprise as a whole.

Correct analysis of these articles allows you to take effective management decisions that have a significant impact on profits. For analysis purposes, in computer programs at enterprises, it is convenient to provide for the automatic breakdown of costs into fixed and variable costs based on primary documents, in accordance with the principle adopted in the organization. This information is very important for determining the “break-even point” of a business, as well as assessing the profitability of various types of products.

Variable costs

To variable costs These include costs that are constant per unit of production, but their total amount is proportional to the volume of output. These include the costs of raw materials, consumables, energy resources involved in the main production, salaries of the main production personnel (together with accruals) and the cost of transport services. These costs are directly included in the cost of production. In monetary terms, variable costs change when the price of goods or services changes. Specific variable costs, for example, for raw materials in physical terms, can be reduced with an increase in production volumes due, for example, to a reduction in losses or costs for energy resources and transport.

Variable costs can be direct or indirect. If, for example, an enterprise produces bread, then the costs of flour are direct variable costs, which increase in direct proportion to the volume of bread production. Direct variable costs may decrease with the improvement of the technological process and the introduction of new technologies. However, if a plant processes oil and as a result receives one technological process, for example, gasoline, ethylene and fuel oil, then the cost of oil for the production of ethylene will be variable, but indirect. Indirect variable costs in this case, they are usually taken into account in proportion to the physical volumes of production. So, for example, if when processing 100 tons of oil, 50 tons of gasoline, 20 tons of fuel oil and 20 tons of ethylene are obtained (10 tons are losses or waste), then the cost of producing one ton of ethylene is 1.111 tons of oil (20 tons of ethylene + 2.22 tons of waste /20 t ethylene). This is due to the fact that, when calculated proportionally, 20 tons of ethylene produce 2.22 tons of waste. But sometimes all waste is attributed to one product. Data from technological regulations are used for calculations, and actual results for the previous period are used for analysis.

The division into direct and indirect variable costs is arbitrary and depends on the nature of the business.

Thus, the costs of gasoline for transporting raw materials during oil refining are indirect, but for a transport company they are direct, since they are directly proportional to the volume of transportation. Wages of production personnel with accruals are classified as variable costs for piecework wages. However, with time-based wages, these costs are conditionally variable. When calculating the cost of production, planned costs per unit of production are used, and when analyzing actual costs, which may differ from planned costs, both upward and downward. Depreciation of fixed assets of production per unit of production volume is also a variable cost. But this relative value is used only when calculating the cost of various types of products, since depreciation charges, in themselves, are fixed costs/expenses.

Read also: What is a letter of credit form of payment: advantages and disadvantages

Thus, total variable expenses can be calculated using the formula:

Rperem = C + ZPP + E + TR + X,

C – costs of raw materials;

ZPP – salary of production personnel with deductions;

E – cost of energy resources;

TR – transport costs;

X – other variable expenses that depend on the company’s activity profile.

If an enterprise produces several types of products in quantities W1 ... Wn and per unit of production variable costs are P1 ... Pn, then the total variable costs will be:

Rvariable = W1P1 + W2P2 + … + WnPn

If an organization provides services and pays agents (for example, sales agents) as a percentage of sales volume, then remuneration to agents is considered a variable cost.

Fixed costs

Fixed production costs of an enterprise are those that do not change in proportion to the volume of production.

The share of fixed costs decreases with increasing production volume (scaling effect).

This effect is not inversely proportional to production volume. For example, an increase in production volume may require an increase in the number of accounting and sales departments. Therefore, they often talk about conditionally fixed costs. Fixed costs also include expenses for management personnel, maintenance of key production personnel (cleaning, security, laundry, etc.), organization of production (communications, advertising, bank expenses, travel expenses etc.), as well as depreciation charges. Fixed expenses are expenses, for example, for renting premises, and the rental price may change due to changes market conditions. Fixed costs include some taxes. These are, for example, the unified tax on imputed income (UTII) and property tax. The amounts of these taxes may change due to changes in the rates of such taxes. The amount of fixed costs can be calculated using the formula:

Рpost = Zaup + AR + AM + N + OR

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Conditionally fixed costs(English) total fixed costs

In simple terms, these are expenses that remain relatively unchanged during the budget period, regardless of changes in sales volumes. Examples are: administrative expenses, expenses for rent and maintenance of buildings, depreciation of fixed assets, expenses for their repairs, time wages, on-farm deductions, etc. In reality, these expenses are not constant in the literal sense of the word. They increase with the increase in the scale of economic activity (for example, with the advent of new products, businesses, branches) at a slower pace than the growth of sales volumes, or they grow spasmodically.

What do variable costs include (formula)?

That's why they are called conditionally constant.

• Interest bankruptcy
• leasing
• Depreciation
• Payment security, watchmen checkpoints
• Payment rental
• Salary management personnel layoffs

(English) variable costs

Variable Cost Examples

Examples direct variables costs are:

• Energy costs, fuel;

Examples indirect variables

Break even (BEP — break-even point

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P

VER =or VER = =

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs

V.C.(unit variable cost

P (unit sale price

C(unit contribution margin

C.V.P.

Overhead

Indirect costs

Depreciation deductions

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Variable costs: what are they, how to find and calculate them

Marginal cost formula

Concept of marginal cost

The marginal cost formula is calculated by the ratio of the increase in total costs to the increase in the quantity of goods. Also, the marginal cost formula is determined by the ratio of the increase in variable costs (the change in the sum of total costs is equal to the change in the variable costs of each additional unit) to the increase in the quantity of goods.

Types of costs

Each enterprise, in its quest to obtain maximum profit, incurs costs for the acquisition of production factors, while striving to achieve the level of production of a given volume of output at the lowest cost.

An enterprise cannot influence the price of resources, but knowing the dependence of production volume on the amount of variable costs, costs are calculated.

In accordance with the organization, expenses are classified into groups:

• Individual expenses for a specific company,
• Social costs output costs certain type products carried by the entire economy,
• Opportunity costs
• Production costs, etc.

Also, costs are classified into 2 groups:

• Fixed costs include investments in order to ensure stable production. This type of cost is constant and does not depend on production volume;
• Variable costs include costs that are subject to easy adjustment without causing damage to the enterprise's activities (they change in accordance with production volumes).

Marginal cost formula

Marginal cost is the change in the total cost of the enterprise in the process of producing each additional unit of a product.

The marginal cost formula is as follows:

MC = TC/Q

Here TC is the increase (change) in total costs;

Q – increase (change) in the volume of product output.

To calculate the increase in total costs, use the following formula:

TS = TS2 TS1

To calculate changes in output, the following equality is used:

Q = Q2 Q1

Substituting these equalities into the marginal cost formula, we obtain the following formula:

MC = (TC2 TC1) / (Q2 Q1)

Here Q1, T1 is the initial quantity of output and the corresponding quantity of costs,

Q2 and TC2 – the new quantity of output and the corresponding value of costs.

Meaning of marginal cost

Calculating marginal costs makes it possible to determine the degree of benefit from producing each additional unit of goods.

Marginal cost is important economic instrument, which determines the production development strategy. The level of marginal costs makes it possible to show the volume of production at which the enterprise needs to stop to obtain maximum quantity arrived.

In the case of an increase in production and sales volumes, the enterprise's costs change as follows:

• A uniform change indicates that marginal cost is constant value, equal to variable costs per unit of production;
• The accelerated change reflects rising marginal costs as output increases;
• A slow change shows a reduction in the firm's marginal costs if its costs for purchased raw materials decrease with increasing output.

Examples of problem solving

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Variable Cost Examples

Conditionally fixed and conditionally variable costs

In general, all types of costs can be divided into two main categories: fixed (conditionally fixed) and variable (conditionally variable). According to the legislation of the Russian Federation, the concept of fixed and variable costs is present in paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Conditionally fixed costs(English)

Variable Cost Examples

total fixed costs) - an element of the break-even point model, representing costs that do not depend on the volume of output, contrasted with variable costs, which add up to total costs.

This type of cost largely overlaps with overhead, or indirect costs that accompany the main production, but are not directly related to it.

Detailed examples of semi-fixed costs:

• Interest for obligations during the normal operation of the enterprise and maintaining the volume of borrowed funds, a certain amount must be paid for their use, regardless of the volume of production, however, if the volume of production is so low that the enterprise is preparing for bankruptcy , these costs can be neglected and interest payments can be stopped
• Enterprise property taxes , since its value is quite stable, are also mainly fixed costs, however, you can sell property to another company and rent it from it (form leasing ), thereby reducing property tax payments
• Depreciation deductions using the linear method of accrual (evenly for the entire period of use of the property) according to the chosen accounting policy, which, however, can be changed
• Payment security, watchmen , despite the fact that it can be reduced by reducing the number of workers and reducing the load on checkpoints , remains even if the enterprise is idle, if it wants to preserve its property
• Payment rental depending on the type of production, duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
• Salary management personnel under conditions of normal functioning of the enterprise is independent of production volumes, however, with the accompanying restructuring of the enterprise layoffs ineffective managers can also be reduced.

Variable (conditionally variable) costs(English) variable costs) are expenses that change in direct proportion in accordance with the increase or decrease in total turnover (sales revenue). These costs are associated with a business's operations to purchase and deliver products to consumers. This includes: the cost of purchased goods, raw materials, components, some processing costs (for example, electricity), transportation costs, piecework wages, interest on loans and borrowings, etc. They are called conditional variables because they are directly proportional to sales volume actually exists only during a certain period. The share of these costs may change over a certain period (suppliers will raise prices, the rate of inflation of selling prices may not coincide with the rate of inflation of these costs, etc.).

The main sign by which you can determine whether costs are variable is their disappearance when production stops.

Variable Cost Examples

In accordance with IFRS standards, there are two groups of variable costs: production variable direct costs and production variable indirect costs.

Manufacturing variable direct costs- these are expenses that can be attributed directly to the cost of specific products based on primary accounting data.

Manufacturing Variable Indirect Costs- these are expenses that are directly dependent or almost directly dependent on changes in the volume of activity, however, due to the technological features of production, they cannot or are not economically feasible to be directly attributed to the manufactured products.

Examples direct variables costs are:

• Costs of raw materials and basic materials;
• Energy costs, fuel;
• Wages of workers producing products, with accruals for it.

Examples indirect variables costs are the costs of raw materials in complex production. For example, when processing raw materials - coal– produces coke, gas, benzene, coal tar, ammonia. When milk is separated, skim milk and cream are obtained. It is possible to divide the costs of raw materials by type of product in these examples only indirectly.

Break even (BEP — break-even point) - the minimum volume of production and sales of products at which costs will be offset by income, and with the production and sale of each subsequent unit of product the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or taking into account the expected profit margin.

Break-even point in monetary terms- such a minimum amount of income at which all costs are fully recouped (profit is equal to zero).

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P (see below for explanation of meanings)

Revenue and costs must relate to the same period of time (month, quarter, six months, year). The break-even point will characterize the minimum acceptable sales volume for the same period.

Let's look at the example of a company. Cost analysis will help you clearly determine BEP:

Break-even sales volume - 800/(2600-1560)*2600 = 2000 rubles. per month. Actual sales volume is 2600 rubles/month. exceeds the break-even point, this is a good result for this company.

The break-even point is almost the only indicator about which we can say: “The lower, the better. The less you need to sell to start making a profit, the less likely it is to go bankrupt.

Break-even point in units of production- such a minimum quantity of products at which the income from the sale of these products completely covers all the costs of its production.

Those. It is important to know not only the minimum allowable revenue from sales as a whole, but also the necessary contribution that each product should bring to the total profit - that is, the minimum required number of sales of each type of product. To do this, the break-even point is calculated in physical terms:

VER =or VER = =

The formula works flawlessly if the enterprise produces only one type of product. In reality, such enterprises are rare. For companies with a large range of production, the problem arises of allocating the total amount of fixed costs to individual types of products.

Fig.1. Classic CVP analysis of the behavior of costs, profits and sales volume

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs) - value fixed costs,

V.C.(unit variable cost) - the value of variable costs per unit of production,

P (unit sale price) - cost of a unit of production (sales),

C(unit contribution margin) - profit per unit of production without taking into account the share of fixed costs (the difference between the cost of production (P) and variable costs per unit of production (VC)).

C.V.P.-analysis (from the English costs, volume, profit - expenses, volume, profit) - analysis according to the “costs-volume-profit” scheme, an element of managing the financial result through the break-even point.

Overhead- costs of conducting business activities that cannot be directly correlated with the production of a specific product and therefore are distributed in a certain way among the costs of all produced goods

Indirect costs- costs that, unlike direct ones, cannot be directly attributed to the manufacture of products. These include, for example, administrative and management costs, costs for staff development, costs in production infrastructure, costs in social sphere; they are distributed among various products in proportion to a justified base: the wages of production workers, the cost of materials consumed, the volume of work performed.

Depreciation deductions- an objective economic process of transferring the value of fixed assets as they wear out to the product or services produced with their help.

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Assessing the behavior of production costs

The dependence of production costs on the level of business activity of the enterprise characterizes the behavior of costs. Business activity An enterprise is determined by the level of use of its production capacity, labor productivity, and the introduction of new technologies. To evaluate cost behavior highest value has the production capacity of the enterprise. Production capacity is the volume of products that the enterprise produces or will be able to produce in the reporting period or in future periods.

There are three types of production capacity: theoretical, practical and normal.

Theoretical Production capacity is the maximum volume of output that a company can achieve if all machines and equipment operate optimally without downtime. In practice, this indicator is used only in analytical calculations to assess the level of production capacity utilization.

Practical production capacity is the theoretical capacity minus equipment downtime, interruptions and other reasonable downtime.

Normal capacity represents the average annual volume of manufactured products required to meet sales needs. When assessing cost behavior, the plant's normal capacity is used.

To assess the behavior of costs, they are classified into:

- permanent;

— variables;

- conditionally permanent.

In addition, it is calculated cost response factor:

Where y - the rate of increase in costs for a certain period;

X - growth rate of business activity of the enterprise.

It is believed that fixed costs remain unchanged over a short period of time. If K r. h.= 0, then the costs are constant.

Variable costs vary depending on production volume. They are divided into proportional, progressive and digressive.

Proportional costs- costs that vary in direct proportion to production volume. If K r. h.= 1, then the costs are proportional.

Progressive Costs - costs, the growth of which outpaces the growth of production volume. If K r. h.

>1, then the costs are considered progressive.

Digressive are costs whose growth rates are lower than the growth rates of production volume. If 0<K r. h.<1, то это дигрессивные затраты.

Each type of cost corresponds to a specific cost behavior chart:

1.proportional 2.progressive 3.digressive

In real life, it is rare to encounter purely fixed or variable costs. In most cases the costs are conditionally constant (conditional variables). These costs contain both variable and fixed components. Such costs include entertainment expenses, advertising expenses, compensation for the use of personal transport, certain types of taxes, etc. Therefore, semi-fixed costs can be presented in the form of a formula:

y = a + b*X,

Where at— the total amount of semi-fixed costs;

A- constant part of costs;

V— cost response coefficient;

X - volume of production (indicator of business activity).

If there is no constant part in this formula, then this type of cost is variable. If the cost response coefficient for this item takes on a zero value, then these costs are of a constant nature.

Related information:

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Variable Cost Examples

Conditionally fixed and conditionally variable costs

In general, all types of costs can be divided into two main categories: fixed (conditionally fixed) and variable (conditionally variable). According to the legislation of the Russian Federation, the concept of fixed and variable costs is present in paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Conditionally fixed costs(English) total fixed costs) - an element of the break-even point model, representing costs that do not depend on the volume of output, contrasted with variable costs, which add up to total costs.

In simple terms, these are expenses that remain relatively unchanged during the budget period, regardless of changes in sales volumes. Examples are: administrative expenses, expenses for rent and maintenance of buildings, depreciation of fixed assets, expenses for their repairs, time wages, on-farm deductions, etc. In reality, these expenses are not constant in the literal sense of the word. They increase with the increase in the scale of economic activity (for example, with the advent of new products, businesses, branches) at a slower pace than the growth of sales volumes, or they grow spasmodically. That's why they are called conditionally constant.

This type of cost largely overlaps with overhead, or indirect costs that accompany the main production, but are not directly related to it.

Detailed examples of semi-fixed costs:

• Interest for obligations during the normal operation of the enterprise and maintaining the volume of borrowed funds, a certain amount must be paid for their use, regardless of the volume of production, however, if the volume of production is so low that the enterprise is preparing for bankruptcy , these costs can be neglected and interest payments can be stopped
• Enterprise property taxes , since its value is quite stable, are also mainly fixed expenses, however, you can sell property to another company and rent it from it (form leasing ), thereby reducing property tax payments
• Depreciation deductions using the linear method of accrual (evenly for the entire period of use of the property) in accordance with the selected accounting policy, which, however, can be changed
• Payment security, watchmen , despite the fact that it can be reduced by reducing the number of workers and reducing the load on checkpoints , remains even if the enterprise is idle, if it wants to preserve its property
• Payment rental depending on the type of production, duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
• Salary management personnel under conditions of normal functioning of the enterprise is independent of production volumes, however, with the accompanying restructuring of the enterprise layoffs ineffective managers can also be reduced.

Variable (conditionally variable) costs(English) variable costs) are expenses that change in direct proportion in accordance with the increase or decrease in total turnover (sales revenue). These costs are associated with a business's operations to purchase and deliver products to consumers. This includes: the cost of purchased goods, raw materials, components, some processing costs (for example, electricity), transportation costs, piecework wages, interest on loans and borrowings, etc. They are called conditional variables because they are directly proportional to sales volume actually exists only during a certain period. The share of these costs may change over a certain period (suppliers will raise prices, the rate of inflation of selling prices may not coincide with the rate of inflation of these costs, etc.).

The main sign by which you can determine whether costs are variable is their disappearance when production stops.

Variable Cost Examples

In accordance with IFRS standards, there are two groups of variable costs: production variable direct costs and production variable indirect costs.

Manufacturing variable direct costs- these are expenses that can be attributed directly to the cost of specific products based on primary accounting data.

Manufacturing Variable Indirect Costs- these are expenses that are directly dependent or almost directly dependent on changes in the volume of activity, however, due to the technological features of production, they cannot or are not economically feasible to be directly attributed to the manufactured products.

Examples direct variables costs are:

• Costs of raw materials and basic materials;
• Energy costs, fuel;
• Wages of workers producing products, with accruals for it.

Examples indirect variables costs are the costs of raw materials in complex production. For example, when processing raw materials - coal - coke, gas, benzene, coal tar, and ammonia are produced. When milk is separated, skim milk and cream are obtained. It is possible to divide the costs of raw materials by type of product in these examples only indirectly.

Break even (BEP — break-even point) - the minimum volume of production and sales of products at which costs will be offset by income, and with the production and sale of each subsequent unit of product the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or taking into account the expected profit margin.

Break-even point in monetary terms- such a minimum amount of income at which all costs are fully recouped (profit is equal to zero).

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P (see below for explanation of meanings)

Revenue and costs must relate to the same period of time (month, quarter, six months, year). The break-even point will characterize the minimum acceptable sales volume for the same period.

Let's look at the example of a company. Cost analysis will help you clearly determine BEP:

Break-even sales volume - 800/(2600-1560)*2600 = 2000 rubles. per month. Actual sales volume is 2600 rubles/month. exceeds the break-even point, this is a good result for this company.

The break-even point is almost the only indicator about which we can say: “The lower, the better. The less you need to sell to start making a profit, the less likely it is to go bankrupt.

Break-even point in units of production- such a minimum quantity of products at which the income from the sale of these products completely covers all the costs of its production.

Those. It is important to know not only the minimum allowable revenue from sales as a whole, but also the necessary contribution that each product should bring to the total profit - that is, the minimum required number of sales of each type of product. To do this, the break-even point is calculated in physical terms:

VER =or VER = =

The formula works flawlessly if the enterprise produces only one type of product. In reality, such enterprises are rare.

Variable costs in an enterprise

For companies with a large range of production, the problem arises of allocating the total amount of fixed costs to individual types of products.

Fig.1. Classic CVP analysis of the behavior of costs, profits and sales volume

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs) - the value of fixed costs,

V.C.(unit variable cost) - the value of variable costs per unit of production,

P (unit sale price) - cost of a unit of production (sales),

C(unit contribution margin) - profit per unit of production without taking into account the share of fixed costs (the difference between the cost of production (P) and variable costs per unit of production (VC)).

C.V.P.-analysis (from the English costs, volume, profit - expenses, volume, profit) - analysis according to the “costs-volume-profit” scheme, an element of managing the financial result through the break-even point.

Overhead- costs of conducting business activities that cannot be directly correlated with the production of a specific product and therefore are distributed in a certain way among the costs of all produced goods

Indirect costs- costs that, unlike direct ones, cannot be directly attributed to the manufacture of products. These include, for example, administrative and management costs, costs for staff development, costs in production infrastructure, costs in the social sphere; they are distributed among various products in proportion to a justified base: the wages of production workers, the cost of materials consumed, the volume of work performed.

Depreciation deductions- an objective economic process of transferring the value of fixed assets as they wear out to the product or services produced with their help.

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All rights belong to their authors. This site does not claim authorship, but provides free use.
Copyright Infringement and Personal Data Violation

8.1. uHEOPUFSH Y LMBUUYZHYLBGYS YJDETZEL

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2.5.3. Calculation of conditionally fixed and variable costs of coal production costs

OBVMADBEFUS PVTBFOBS ЪBCHYUYNPUFSH.

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fЪ - FENR YЪNEOOYS ЪBFTBF, %;

fP - FENR YЪNEOOYS PVYENB DESFEMSHOPUFY, %.

felheye ЪBFTBFSCH UYYFBAFUS RPUFPSOOSCHNY, EUMY SING OE TEBZYTHAF ABOUT YЪNEOOYE PVAENB DESFEMSHOPUFY (LPJZHYGYEOF BMBUFYUOPUFY YJDETZEL TBCHEO OHMA). oBUYOBS U OHMS RP NETE TPUFB PVYAENB DESFEMSHOPUFY SING HCHEMYUYCHBAFUS CH PFOPUYFEMSHOP VPMSHYEK RTPRPTGYY, RPFPNH RPMHYUYMY OBCHBOIE RTPZTEUUYCHOSHI RETENEOOOSHI ЪBFTBF(LPZHZHYGYEOF BMBUFYUOPUFY VPMSHYE EDYOYGSHCH). dYOBNYLB UHNNBTOSCHY KHDEMSHOSCHI RTPZTEUUYCHOSCHI RETENEOOSCHI YJDETZEL RTEDUFBCHMEOB ABOUT TYU. 8.3. ъBFEN RP NETE KHCHEMYUEOYS PVYAENB DESFEMSHOPUFY RETENEOOOSCH YJDETSLY YYNEOSAFUS CH PDYOBLPCHSHI U OIN RTPRPTGYSI, Y YI OBSCHCHBAF RTPRPTGYPOBMSHOSCHNY RETENEOOOSCHNY ЪBFTBFBNY(LPZHZHYGYEOF BMBUFYUOPUFY TBCHEO EDYOYGE). yI RPCHEDEOYE YMMAUFTYTHEFUS ABOUT TYU. 8.4.

y DEKUFCHYEN ZBLFPTB LLPOPNYY ABOUT NBUYFBVE RTPYCHPDUFCHB TPUF RETENEOOSCHI YJDETZEL UFBOPCHYFUS VPMEE NEDMEOOSHN, YUEN TPUF PVYAENB DESFEMSHOPUFY. bfj bftbfshch DEZTEUYCHOSHI RETENEOOSCHI YJDETZEL(LPZHZHYGYEOF BMBUFYUOPUFY NEOSHYE EDYOYGSHCH). zTBZHYLY RPCHEDEOYS DEZTEUUYCHOSHI ЪBFTBF - UPCHPLHROSCHY CH TBUUEFE ABOUT EDYOYGH RTPDHLGYY - RTYCHEDEOSHCH ABOUT TYU. 8.5.

rTYCHEDEOOSCH TYUKHOLY RPLBSHCHBAF, YuFP NETSDH DYOBNYLPK BVUPMAFOSCHI Y PFOPUYFEMSHOSHCHY CHEMYUYO ЪBFTBF UKHEEUFCHHEF OBYUYFEMSHOBS TBYGB. OBRTYNET, KhDEMSHOSHCHE RPUFPSOOSCH ЪBFTBFSCH RTECHTBBEBAFUS CH TBOPCHYDOPUFSH DEZTEUUYCHOSCHI RETENEOOSHCHI ЪBFTBF, B KHDEMSHOSHCHE RTPRPTGYPOBMSHOSCHE RETENEOOSHCHE ЪBFTBFSCH - CH CHBTYBOF RPUFPSOOSHI ЪBFTBF. NETSDH FEN LPMYUEUFCHP YUYUFP RETENEOOSCHI YMY YUYUFP RPUFPSOOSHI ЪBFTBF OE FBL HC CHEMILP. uMEDPCHBFEMSHOP, DTHZYN CHBTSOSHCHN BURELFPN FEPTYY LMBUUYZHYLBGYY ЪBFTBF ABOUT RPUFPSOOSCH Y RETENEOOOSCH SCHMSEFUS RTPVMENB HUMPCHOPUFY YI RPDTB'DEMEOYS.