What are conditionally fixed expenses. What refers to fixed and variable costs in an enterprise

First, specific gas consumption for own needs and gas losses are determined, as well as conditionally variable costs for each calculated section of the layout diagram.  

Specific conditionally variable operating costs (costs of purchased electricity, fuel gas, losses, reagents and materials) for the consolidation site are determined by the following formula  

The division of costs into semi-variable and semi-fixed costs has great importance for planning the cost of pipeline transport, since it allows you to establish the size of its reduction with an increase in the volume of transportation and storage of oil, petroleum products and gas. The change in the cost per unit of transport work due to an increase in the volume of transportation and storage of oil, petroleum products and gas is calculated using the formula  

Depending on changes in production volume, costs are divided into semi-variable and semi-fixed. Conditionally variable costs include costs, the total absolute size of which for the entire output changes in direct proportion to the change in production volume, but remains unchanged in relation to a unit of production or changes slightly with a change in production volume, but not in direct proportion, i.e. the growth of these costs lag behind or exceed production growth. These are the costs of raw materials, materials, fuel, energy for technological purposes, wages of the main production workers - piece workers.  

In the context of a decrease in well flow rate and total production volume, when a certain stage of field development is reached, the volume of product sales decreases, and, consequently, the level of profitability. However, the decrease in profitability is not proportional to the decrease in production volume, since this also reduces some semi-variable costs - energy costs, costs for in-field oil pumping, demulsification, etc. Deductions for geological prospecting and exploration work and rental (fixed) payments are reduced, which are set per 1 ton of oil produced (rent payments for oil gas are not made).  

Since variable costs depend on production volume, the difference between price and variable costs must be maximized. Conditionally fixed expenses (depreciation, expenses for current repairs, wages with accruals, general shop and plant expenses) are not included in the model and are subtracted from the objective function obtained on the computer. If the duration of operation of the installation for each option is taken as unknowns, then the variable costs are calculated for one day of its operation.  

Production costs, depending on their role in the production process, are divided into basic and overhead methods of attribution to cost - into direct and indirect components - into elemental and complex influences of production growth - into semi-variable and conditionally constant.  

Conditionally variable costs are those that change in proportion to the growth of production volume. These are the costs of raw materials, basic and auxiliary materials, semi-finished products, fuel, and energy.  

Conditionally variable in most cases include the costs of raw materials, basic materials, costs of transporting raw materials and transporting finished products from workshops, wages of piece workers, etc. Conditionally fixed costs include depreciation, equipment maintenance, lighting, administrative wages - management personnel (no bonuses), heating, security, etc.  

There are semi-variable and semi-fixed costs. Conditionally variable (proportional) costs include costs, the absolute value of which varies depending on the volume of production. This includes the costs of raw materials and materials, purchased products and semi-finished products, the basic wages of production workers, etc. At the same time, their value per unit of production does not change unless the norms of material consumption and labor standards change.  

Based on the dependence of costs on changes in production volume, they are divided into conditionally constant and conditionally variable.  

Variable (proportional) costs are those that are in direct (proportional) dependence on the volume of products produced. Fixed costs are those that are independent of changes in production volume. However, one should not understand the division of costs into variable and constant in the literal sense of the word. All or almost all expenses depend on the volume of production, but the degree of this dependence varies. Therefore, it would be more correct to call them conditionally variable and conditionally constant. Conditionally variable costs include the costs of raw materials, materials, wages of production workers (fuel, electricity, steam, water for energy and technological purposes, etc. Conditionally fixed costs include the cost of depreciation of fixed production assets, energy for heating and lighting , administrative and management expenses, etc.  

The conditionally variable part of the cost of the annual quantity of production includes the costs of basic and auxiliary materials for technological purposes; wages (with deductions) of main and auxiliary workers (if they are assigned to workplaces); depreciation of universal equipment; repair and modernization of universal equipment; operation of universal fixtures, devices, etc. equipment, maintenance of premises occupied by universal equipment, defective products. .  

When the use of a new method or means requires the use of large conditionally constant reduced costs (C p. NB > SP.NB, rub. / year) and at the same time provides savings in specific conditionally variable reduced costs (i.e. c "P. on

For analysis, it is very important to divide costs into semi-variable and conditionally constant.  

Conditionally variable costs change in proportion to changes in production volume. In drilling, these include the consumption of energy, materials, etc., in oil production - transportation and storage of oil, energy consumption (with mechanized production), etc.  

Depending on the volume of production, expense items are divided into conditionally constant and conditionally variable. The latter include all costs that increase in accordance with the growth of production volume. These are the costs of raw materials, reagents, catalysts, and energy. Other expenses do not depend on production volume and are characterized by relative stability. These are depreciation and current repairs of equipment, wages with accruals, workshop and general plant expenses, etc.  

Conditional variables are those costs that change in absolute value when sales and production volume change, but do not change per unit of product sales.  

Conditionally variable costs, including 91676.02 83883.56 76753.46 7022941 64259.91 58797.82 53800.01 49227.01 45042.71 41214.08 634884  

Conditionally variable costs for oil production and reconstruction, including 92711.11 86092.69 78774.81 72078.95 85952.24 60346.3 55216.87 50523.43 46228.64 42299.48 650224.834 5  

Conditionally variable costs for the production of 1 ton of oil, rub. 181.00  

Conditionally variable costs are per unit of product produced or work performed and change with changes in production volume - costs for demulsification, in-field pumping and storage of oil, collection and transportation of gas in oil and gas production for casing pipes, chemicals, cement, energy - in drilling.  

Costs included in the cost of production are also divided into semi-variable and semi-fixed. Conditionally variable costs relate to a unit of product produced or work performed and change with changes in production volume - costs for de-surgery, in-field pumping and storage of oil, collection and  

In the management accounting concept, costs occupy important place, since in the course of current activities their analysis is mandatory. Conditionally fixed costs- these are general economic ones for advertising, as well as those that do not depend on production volume. Every organization has this part of the costs, so studying and optimizing it makes it possible to increase profits.

Why is it necessary to separate costs by class?

To make it easier and more efficient to analyze expenses in an enterprise, they are usually classified according to certain criteria. This division allows us to identify their relationship and calculate how much each individual influences the cost of production and the profitability of the business as a whole.

In order for an enterprise's cost structure to be orderly, it is necessary to effectively maintain accounts and link costs to objects. For this purpose, expenses are classified according to similar characteristics. The choice of differentiation determines the object: if it changes, this may entail a change in the cost category.

Types of classifications:

• Subjective. Costs are grouped according to specific characteristics: direct or indirect, fixed or variable.
• Objective. In this case, the subjective classification is tied to a specific object.

Costs may vary for each company different ways so that the cost structure is clear and understandable. Management accounting allows you to choose the most optimal method. It should be noted that all costs are grouped by type of expense, cost carriers and the place where they arise.

By type, costs can be divided in accordance with economically homogeneous factors and by costing items.

Cost carriers are products, types of work or services. This category of expenses is necessary in order to determine the cost per unit of production.

Costs and their classification also depend on the place of origin: it can be production shops or other departments. It is advisable to group expenses in accounting so that the information is as accessible as possible for analyzing expenses and determining savings strategies.

Costs and their classification

Enterprises distinguish between the main types of costs:

• conditionally fixed costs;
• conditionally variable costs.

Conditionally fixed costs are those that do not depend on the time period and production volumes. These costs increase as the scale increases. economic activity, but at a slower pace. In some cases, their growth tends to jump.

Simply put, semi-fixed costs are those that arise when production volume increases sharply, for example, the cost of additional equipment.

Conditionally variable costs include expenses that are associated with the purchase and sale of products. Their value depends on many factors: supplier prices, and others.

They are calculated as the sum of semi-variable and semi-fixed expenses.

Internal and external expenses

Towards environment costs are classified into internal and external. Domestic finances on our own, and entrusts the care of external ones to other organizations or society as a whole.

Grouping costs by areas and items is used to calculate the costs of producing and selling goods or services. To make it more convenient to calculate losses and profits, analyze costs and set prices, a calculation sheet is drawn up. Costs are divided by item depending on what role they play in the enterprise and for what needs they are used.

Indirect and direct costs

Indirect or divided depending on the method of attributing costs to cost.

Indirect costs are those that are not accrued per unit of production, but accumulate in accounts. After this, they are included in the cost using a calculation method. Typically, indirect costs are taken into account where they occur and then allocated between product types. These may include the salaries of temporary workers or the cost of purchasing additional materials.

Direct costs are calculated on the basis of primary documents for each unit of production. All expenses that relate to a specific product are called direct: the purchase of raw materials and supplies, the salaries of the main workers, as well as any other. When calculating an object, you need to understand that the greater the share of direct costs, the more accurately you can calculate the cost per unit of the product.

Technical and economic costs

According to the technical and economic purpose, costs can be divided as follows:

• Basic.
• Invoices.

The main costs are usually those that are directly related to the production process or the provision of services. These are the costs necessary to carry out production and release a specific product: the cost of purchasing materials, costs of electricity, fuel, labor, etc.

General production and administrative expenses are considered indirect. They are associated with servicing the structural divisions of the enterprise.

Costs characterizing the activities of the enterprise

To analyze the activities of the enterprise as a whole and give an assessment finished products, the cost structure of the enterprise has the following form: expenses are divided into incoming and outgoing. Incoming funds include purchased funds that are used to make a profit. If over time they are no longer relevant or are used up, they are transferred to expired costs.

In the balance sheet asset, incoming costs can be reflected as goods, finished goods, inventories or work in progress.

Costs that relate to social or management development programs are usually called discretionary. To obtain average unit costs, it is necessary to add up unit fixed and variable costs.

Types of variable costs

Depending on changes in production volumes, variable costs can be divided into types:

• Proportional. These costs change at the same rate as the scale of production.
• Progressive. Such costs increase much faster than the rate of growth of enterprise activity. This may be due to interruptions or downtime.
• Degressive. To increase profits and reduce costs, the rate of these expenses must exceed the rate of progressive and proportional expenses.

Semi-variable and semi-fixed costs are important indicators in any business, so it is necessary to clearly understand the mechanism of their formation.

Indirect costs, as mentioned above, are divided into two groups: semi-variable and semi-fixed. The former increase in direct proportion to the growth of production volume, the latter do not change in direct proportion to the volume of output.

Conditionally - variables costs are those whose total value is directly dependent on production volumes. These include:

• 1. costs of raw materials, supplies, purchased semi-finished products and components (there are none in the energy sector);
• 2. fuel and energy for technological purposes;
• 3. wage costs for production workers;
• 4. costs of maintaining and operating machinery and equipment, excluding depreciation.

Conditionally fixed costs are those whose value does not change with changes in production volume. These include:

• 1. general production expenses, except for the cost of maintaining machinery and equipment, but including depreciation;
• 2. general business costs;
• 3. other costs (partially).

Conditionally permanent costs (UPI) have an abrupt tendency to change. The reasons for this change may be different:

• - sharp increase rent;
• - expansion of production, requiring the introduction of new equipment (increase in depreciation), expansion of space (increase in rent), increase in operating costs;
• - revaluation of fixed assets;
• - sale of part of fixed assets;
• - reconstruction of buildings and structures, etc.

Conventionally, fixed costs can be divided into two groups: residual (those that the enterprise continues to operate, despite the fact that production and sales of products have completely stopped), and starting (which arise with the resumption of production.

There are the following types of conditionally - variable costs:

• 1. proportional, which change in the same proportion as the volume of production and sales of products.
• 2. depression, which change in a relatively smaller proportion than production and sales.
• 3. progressive (in greater proportion).

General and gross costs mean the sum of fixed and variable costs. Average costs are the costs per unit of production.

Under marginal cost is understood average value costs (increase or reduction) arising when the volume of production and sales of products changes. Those. Marginal cost is the additional cost associated with producing one more unit of output.

It is more profitable for an organization to have the smallest possible amount of fixed costs per unit of output (work, services), which is achieved with the maximum possible volume of production (sales) with the available number of machines and equipment, production space, and human (labor) resources. In the event of a decrease in production (sales) volume, the amount of semi-variable costs (for the organization as a whole) is reduced in proportion to such a decrease, but the amount of semi-fixed costs is not. As a result, there is an increase specific gravity cost in the selling price of the product, which means a decrease in the share of profit (and, accordingly, the organization’s income) in this price.

Taking into account the above, the total amount of costs (C) of an organization for the manufacture of all types of products it produces can be expressed by the formula:

Z = A + (B1 x X1 + B2 x X2 + B3 x X3 + ... + Bn x Xn),

where A - total amount fixed costs for the organization as a whole;

1, 2, 3, …, n - types of products;

B1, B2, B3, …, Bn - the sum of variable costs in the cost of each type of product;

X1, X2, X3, …, Xn - the quantity of each type of product.

Clarifying the issue of whether each type of expense is classified as semi-variable or semi-fixed is also necessary for the correct preparation of calculations (formation of selling price) per unit of product (work, services).

This question may arise from a reader familiar with management accounting, which is based on accounting data, but pursues its own goals. It turns out that some management accounting techniques and principles can be used in regular accounting, thereby improving the quality of information provided to users. The author suggests familiarizing yourself with one of the ways to manage costs in accounting, which the document on calculating product costs will help with.

About the direct costing system

In relation to production, there are simple and developed direct costing. When choosing the first option, the variables include direct material costs. All the rest are considered constant and are attributed in total to complex accounts, and then at the end of the period they are excluded from total income. This is income from the sale of manufactured products, calculated as the difference between the cost of products sold (revenue from sales) and variable cost. The second option is based on the fact that conditionally variable costs, in addition to direct material ones, in some cases include variables indirect costs and part of the fixed costs, depending on the utilization rate of production capacity.

At the stage of implementation of this system, enterprises usually use simple direct costing. And only after its successful implementation can an accountant switch to more complex, developed direct costing. The goal is to increase the efficiency of resource use in production and economic activities and to maximize enterprise income on this basis.

Direct costing (both simple and developed) is distinguished by one feature: priority in planning, accounting, calculation, analysis and cost control is given to short-term and medium-term parameters compared to accounting and analysis of the results of past periods.

About the amount of coverage (marginal income)

As you can see, the amount of coverage (marginal income), which is the difference between revenue and variable costs, shows the level of reimbursement of fixed costs and profit generation. If fixed costs and the coverage amount are equal, the enterprise's profit is zero, that is, the enterprise operates at break-even.

Determination of production volumes that ensure break-even operation of the enterprise is carried out using a “break-even model” or establishing a “break-even point” (also called the coverage point, the point of critical production volume). This model is based on the interdependence between production volume, variable and fixed costs.

The break-even point can be determined by calculation method. To do this, you need to create several equations in which there is no profit indicator. In particular:

B = DC + AC ;

c x O = DC + AC x O ;

PostZ = (ts   - AC) x O ;

PostZ   - fixed costs;

PeremZ   - variable costs for the entire volume of production (sales);

variable   - variable costs per unit of production;

ts   - wholesale price per unit of production (excluding VAT);

ABOUT - volume of production (sales);

md   - the amount of coverage (marginal income) per unit of production.

Let us assume that during the period variable costs ( PeremZ ) amounted to 500 thousand rubles, fixed costs ( PostZ ) are equal to 100 thousand rubles, and the production volume is 400 tons. Determination of the break-even price includes the following financial indicators and calculations:

- ts = (500 + 100) thousand rubles. / 400 t = 1,500 rub./t;

- variable = 500 thousand rubles. / 400 t = 1,250 rub./t;

- md = 1,500 rub. - 1,250 rub. = 250 rub.;

- ABOUT = 100 thousand rubles. / (1,500 rub./t - 1,250 rub./t) = 100 thousand rub. / 250 rub./t = 400 t.

The level of the critical selling price, below which a loss occurs (that is, you cannot sell), is calculated using the formula:

c = PostZ / O + AC

If we plug in the numbers, the critical price will be 1.5 thousand rubles/t (100 thousand rubles / 400 t + 1,250 rubles/t), which corresponds to the result obtained. It is important for an accountant to monitor the break-even level not only in terms of unit price, but also in terms of the level of fixed costs. Their critical level, at which total costs (variables plus fixed) are equal to revenue, is calculated using the formula:

PostZ = O x md

If you plug in the numbers, then the upper limit of these costs is 100 thousand rubles. (250 rub. x 400 t). The calculated data allows the accountant not only to track the break-even point, but also to a certain extent to manage the indicators that affect this.

About variable and fixed costs

The amount of fixed costs for a certain time does not change in proportion to changes in production volume. If production volume increases, then the amount of fixed costs per unit of output decreases, and vice versa. But fixed costs are not absolutely constant. For example, security costs are classified as permanent, but their amount will increase if the administration of the institution considers it necessary to increase the salaries of security workers. This amount may decrease if the administration purchases such technical equipment that will make it possible to reduce security personnel, and the savings on wages will cover the costs of purchasing these new technical equipment.

Some types of costs may include fixed and variable elements. Example - telephone expenses that include a constant term in the form of fees for long-distance and international telephone calls, but vary depending on the duration of the conversations, their urgency, etc.

The same types of costs can be classified as fixed and variable, depending on specific conditions. For example, the total amount of repair costs may remain constant as production volumes increase, or increase if production growth requires the installation of additional equipment; remain unchanged when production volumes are reduced, unless a reduction in the equipment fleet is expected. Thus, it is necessary to develop a methodology for dividing disputed costs into semi-variable and semi-fixed ones.

To do this, it is advisable for each type of independent (separate) expenses to assess the growth rate of production volumes (in physical or value terms) and the growth rate of selected costs (in value terms). The assessment of comparative growth rates is made according to the criterion adopted by the accountant. For example, this can be considered the ratio between the growth rate of costs and production volume in the amount of 0.5: if the growth rate of costs is less than this criterion compared to the growth of production volume, then the costs are classified as fixed costs, and in the opposite case, they are classified as variable costs.

For clarity, we present a formula that can be used to compare the growth rates of costs and production volumes and classify costs as constant:

Abi   - volume of output of i-products for the base period;

Zoi   - i-type costs for the reporting period;

Zbi   - i-type costs for the base period.

Let's say that in the previous period the volume of production was 10 thousand units, and in the current period it was 14 thousand units. Classified costs for repair and maintenance of equipment are 200 thousand rubles. and 220 thousand rubles. respectively. The specified ratio is satisfied: 20 ((14 / 10 x 100% - 100) x 0.5)< 10 (220 / 200 x 100% - 100). Следовательно, по этим данным затраты могут считаться условно-постоянными.

The reader may ask what to do if during a crisis production does not grow, but declines. In this case, the above formula will take a different form:

Let's assume that in the previous period the volume of production was 14 thousand units, and in the current period it was 10 thousand units. Classified costs for repair and maintenance of equipment are 230 thousand rubles. and 200 thousand rubles. respectively. The specified ratio is satisfied: 20 ((14 / 10 x 100% - 100) x 0.5) > 15 (220 / 200 x 100% - 100). Therefore, according to these data, costs can also be considered semi-fixed. If costs have increased despite a decline in production, this also does not mean that they are variable. Fixed costs have simply increased.

Accumulation and distribution of variable costs

The cost of work in progress and semi-finished products of own production is accounted for at variable costs. Moreover, complex raw materials, the processing of which produces a number of products, also refers to direct costs, although they cannot be directly correlated with any one product. To distribute the cost of such raw materials among products, the following methods are used:

The company is introducing simple direct costing in production, which results in the production of three types of products (No. 1, 2, 3). Variable costs - for basic and auxiliary materials, semi-finished products, as well as fuel and energy for technological purposes. In total, variable costs amounted to 500 thousand rubles. Products No. 1 produced 1 thousand units, the selling price of which was 200 thousand rubles, products No. 2 - 3 thousand units with a total selling price of 500 thousand rubles, products No. 3 - 2 thousand units with a total selling price of 300 thousand . rub.

Let us calculate the cost distribution coefficients in proportion to sales prices (thousand rubles) and natural indicator output (thousand units). In particular, the first will be 20% (200 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 1, 50% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for products No. 2, 30% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for products No. 3. The second coefficient will take the following values: 17% (1 thousand . units / ((1 + 3 + 2) thousand units)) for product No. 1, 50% (3 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2 , 33% (2 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2.

In the table we will distribute variable costs according to two options:

Options for distributing variable costs are different, and more objective, in the author’s opinion, is assignment to one or another group based on quantitative output.

Accumulation and distribution of fixed costs

If only material costs are classified as variables, the accountant will have to determine the full cost of specific types of products, including variable and fixed costs. There are the following options for allocating fixed costs for specific products:

• in proportion to variable cost, including direct material costs;
• in proportion to the shop cost, including variable cost and shop expenses;
• in proportion to special cost distribution coefficients calculated on the basis of fixed cost estimates;
• natural (weight) method, that is, in proportion to the weight of the products produced or another natural measurement;
• in proportion to the “selling prices” accepted by the enterprise (production) according to market monitoring data.

The total amount of fixed costs and the total amount of expenses according to the distribution base (variable cost, shop cost or other base) are determined from the estimate for the planned period (year or month). Next, the distribution coefficient of fixed expenses is calculated, reflecting the ratio of the amount of fixed expenses to the distribution base, using the following formula:

Salary   - fixed costs;

Zb   - distribution base costs;

n , m   - number of cost items (types).

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period amounted to 1 million rubles. Variable costs are equal to 500 thousand rubles.

In this case, the distribution coefficient of fixed costs will be equal to 2 (1 million rubles / 500 thousand rubles). The total cost based on the distribution of variable costs (by product output) will be increased by 2 times for each type of product. We will show the final results taking into account the data from the previous example in the table.

The distribution coefficient is calculated similarly for applying the “proportional to sales prices” method, but instead of the sum of the costs of the distribution base, it is necessary to determine the cost of each type commercial products and all marketable products at prices of possible sales for the period. Further overall coefficient distributions ( Kr ) is calculated as the ratio of total fixed costs to the cost of marketable products in prices of possible sales using the formula:

p   - number of types of commercial products.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period amounted to 1 million rubles. The cost of manufactured products No. 1, 2, 3 in sales prices is 200 thousand rubles, 500 thousand rubles. and 300 thousand rubles. respectively.

In this case, the distribution coefficient of fixed costs is equal to 1 (1 million rubles / ((200 + 500 + 300) thousand rubles)). In fact, fixed costs will be distributed according to sales prices: 200 thousand rubles. for product No. 1, 500 thousand rubles. for product No. 2, 300 thousand rubles.  - for product No. 3. In the table we show the result of the distribution of costs. Variable expenses

Although the total total cost of all products in examples 2 and 3 is the same, this indicator differs for specific types and the accountant’s task is to choose a more objective and acceptable one.

In conclusion, variable and fixed costs are somewhat similar to direct and indirect costs, with the difference that they can be more effectively controlled and managed. For these purposes, on manufacturing enterprises and their structural divisions, cost management centers (CM) and responsibility centers for cost formation (CO) are created. The former calculates the costs that are collected in the latter. At the same time, the responsibilities of both the control center and the central authority include planning, coordination, analysis and cost control. If both there and there are distinguished between variable and fixed costs, this will allow them to be better managed. The question of the advisability of dividing expenses in this way, posed at the beginning of the article, is resolved depending on how effectively they are controlled, which also implies monitoring the profit (break-even) of the enterprise.

Order of the Ministry of Industry and Science of the Russian Federation dated July 10, 2003 No. 164, which introduced additions to the Methodological provisions for planning, accounting for costs of production and sales of products (works, services) and calculating the cost of products (works, services) at chemical enterprises.

This method is used with a predominant part of the main product and a small share of by-products, valued either by analogy with its costs in stand-alone production, or at the selling price minus the average profit.

Classification of costs for decision making and planning

Because the management decisions, as a rule, are forward-looking, management needs detailed information about expected expenses and income. In this regard, when performing calculations related to decision-making, the following types of costs are distinguished:

variable, constant, conditionally constant - depending on the response to changes in production (sales) volumes;

expected costs taken into account and not taken into account in calculations when making decisions;

sunk costs (costs of the expired period);

opportunity costs (or lost profits of the enterprise);

planned and unplanned costs

incremental and marginal costs

Variable costs are costs that change in direct proportion to changes in production volume (or other cost factor).

Fixed expenses are expenses that remain unchanged when production volume changes.

Conditionally variable (Mixed expenses, conditionally fixed) - expenses that consist of elements of both variable and fixed expenses. An example is payment for telephone use, consisting of a fixed subscription fee (fixed part) and payment for long-distance calls (variable component), wage employee, consisting of a constant salary and a variable part -% for additional sales volume, energy costs.

To describe the behavior of variable costs in management accounting, a special indicator is used - the cost response coefficient (Crz). It characterizes the relationship between the rate of change in costs and the rate of growth business activity enterprise and is calculated using the formula:

where Y is the growth rate of costs, %

X – growth rate of the company’s business activity, %

As noted above, costs are considered constant if they do not respond to changes in production volumes. For example, the cost of renting a car will not change if production increases by 30%. In this case

Thus, a zero value of the cost response coefficient indicates that we are dealing with fixed costs.

A type of variable costs are proportional costs. They increase at the same pace as the business activity of the enterprise. For example, if production volume increases by 30%, proportional costs will increase in the same proportion. Then

Thus, Krz=1 characterizes costs as proportional.

Another type of variable costs are degressive costs. The rate of their growth lags behind the rate of growth of the company's business activity. Let's say that with an increase in production volume by 30%, costs increased by 15%. Then

So, the case when 0<Крз<1, свидетельствует о том, что затраты являются дегрессивными.

Costs that grow faster than the business activity of an enterprise are called progressive costs. As an example, we can give the following ratio: an increase in production volume by 30% is accompanied by an increase in costs by 60%. Then

Therefore, when Krz > 1, costs are progressive.

The economic essence of variable and fixed costs can be illustrated with an example.