Microeconomics. Variable costs per unit

Of course, producers are not at all indifferent to the total amount of their costs, but they are no less worried about average costs, that is, costs per unit of production. In particular, it is the indicators of average costs that are usually used for comparison with the price, which is always indicated per unit of production.

Figure 3. Average cost curves

It is important for us to understand how these figures per unit of production are calculated and how they change depending on changes in production volume.

1. Average fixed costs (AFC) are determined by dividing total fixed costs (TFC) by the corresponding amount of output ( Q ). That is

Since the amount fixed costs, by definition, is independent of output, AFC will fall as the quantity produced increases. With increasing production volume this amount fixed costs are distributed over more and more products. This is what business administration usually calls “overhead allocation.” In Figure 3, we find that the AFC curve decreases continuously as output increases.

2. Average Variable Cost (AVC) are determined by dividing the total variable costs (TVC) by the corresponding quantity of manufactured products (Q):

AVCs first fall, reach their mini-mom, and then begin to rise. On the graph, this gives us a circular arc-shaped AVC curve, which is shown in Figure 3.

Since the amounts of variable costs are subject to the law of diminishing returns, this should also be reflected in the indicators of average variable costs calculated on the basis of these amounts. With a small production volume, the production process will be relatively inefficient and expensive, since the company's existing equipment will be underutilized. An insufficient number of variable resources will be combined with the company's equipment; production will be inefficient, and variable costs per unit of output will be correspondingly relatively high. However, as production expands, a higher level of worker specialization and more complete use of the firm's capital equipment will ensure increased production efficiency. As a result, variable costs per unit of output will decrease. As more and more variable resources are used, there will eventually come a point where the law of diminishing returns comes into play. From this point on, the firm's capital equipment will be used so intensively that each additional unit of variable resources will increase production volume by a smaller amount than the previous one. This means that AVC will begin to increase.

3. Average total costs (ATC) can be calculated by dividing the sum of total costs by the number of products produced (Q) or, more simply, by adding AFC and AVC for each of the possible production volumes. That is

ATC = TC / Q = AFC + AVC.

In Figure 3, the ATC curve is obtained by adding vertically AFC and AVC. Therefore, the difference in the height of the ATC and AVC curves depends on the value of AFC for each given volume of production.

Variables and fixed costs These are the two main types of costs. Each of them is determined depending on whether the resulting costs change in response to fluctuations in the selected cost type.

Variable costs- these are costs, the size of which changes in proportion to changes in the volume of production. Variable costs include: raw materials and materials, wages of production workers, purchased products and semi-finished products, fuel and electricity for production needs, etc. In addition to direct production costs, some types of indirect costs are considered variable, such as: costs of tools, auxiliary materials, etc. Per unit of output, variable costs remain constant despite changes in production volume.

Example: With a production volume of 1000 rubles. with a cost per unit of production of 10 rubles, variable costs amounted to 300 rubles, that is, based on the cost of a unit of production they amounted to 6 rubles. (300 rub. / 100 pcs. = 3 rub.). As a result of doubling production volume, variable costs increased to 600 rubles, but calculated on the cost of a unit of production they still amount to 6 rubles. (600 rub. / 200 pcs. = 3 rub.).

Fixed costs- costs, the value of which almost does not depend on changes in the volume of production. Fixed costs include: salaries of management personnel, communication services, depreciation of fixed assets, rental payments etc. Per unit of production, fixed costs change in parallel with changes in production volume.

Example: With a production volume of 1000 rubles. with a cost per unit of production of 10 rubles, fixed costs amounted to 200 rubles, that is, based on the cost of a unit of production they amounted to 2 rubles. (200 rub. / 100 pcs. = 2 rub.). As a result of doubling production volume, fixed costs remained at the same level, but based on the cost of a unit of production they now amount to 1 rub. (2000 rub. / 200 pcs. = 1 rub.).

At the same time, while remaining independent of changes in production volume, fixed costs can change under the influence of other (often external) factors, such as rising prices, etc. However, such changes usually do not have a noticeable impact on the amount of general business expenses, therefore, when planning, In accounting and control, general business expenses are accepted as constant. It should also be noted that some of the general expenses may still vary depending on the volume of production. Thus, as a result of an increase in production volume, the salaries of managers may increase, their technical equipment(corporate communications, transport, etc.).

The sum of variable and fixed costs forms the cost of products (works, services).

The dependence of variable and fixed costs on production volume per output and per unit of output is presented in Fig. 10.2.

Fig. 10.2. Dependence of production costs on the number of products produced

The above figure clearly shows that fixed costs per unit products decrease as production volume increases. This indicates that one of the most effective ways to reduce the cost of products is to utilize production capacity as fully as possible.

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Fixed costs do not depend on the dynamics of production volume and sales of products, that is, they do not change when production volume changes.

One part of them is related to the production capacity of the enterprise (depreciation, rent, wages of management personnel on a time basis and general business expenses), the other - with the management and organization of production and sales of products (costs of research papers, advertising, to improve the skills of employees, etc.). You can also highlight individual fixed costs for each type of product and common ones for the enterprise as a whole.

However, fixed costs calculated per unit of output change as production volume changes.

Variable costs depend on volume and change in direct proportion to changes in production volume (or business activity) companies. As it increases, variable costs also increase, and vice versa, they decrease when it decreases (for example, the wages of production workers who manufacture a certain type of product, the cost of raw materials and supplies). In turn, as part of variable costs allocate costs proportional and disproportionate . Proportional costs vary in direct proportion to production volume. These include mainly the costs of raw materials, basic materials, components, as well as piecework wages of workers. Disproportional costs are not directly proportional to production volume. They are divided into progressive and degressive.

Progressive costs increase more than production volume. They arise when an increase in production volume requires large costs per unit of production (costs of piecework-progressive wages, additional advertising and trade costs). The growth of degrading costs lags behind the increase in production volume. The degressive costs are usually the costs of operating machinery and equipment, various tools (accessories), etc.

In Fig. 16.3. graphically shows the dynamics of total fixed and variable costs.

Dynamics of costs per unit of production looks different. It is easy to build based on certain patterns. In particular, variable proportional costs per unit remain the same regardless of production volume. On the graph, the line of these costs will be parallel to the x-axis. Fixed costs per unit of production decrease along a parabolic curve as its total volume increases. For regressing and progressive costs, the same dynamics remain, only more pronounced.

Variable costs calculated per unit of production are a constant value under given production conditions.

Name it more accurately permanent and variable costs are conditionally constant and conditionally variable. The addition of the word conditional means that variable costs per unit may decrease as technology changes at higher output levels.

Fixed costs can change abruptly with a significant increase in output. At the same time, with a significant increase in product output, the technology of its production changes, which leads to a change in the proportional relationship between the change in the quantity of products and the value of variable costs (the angle of inclination on the graph decreases).

/> variables

Figure Total costs of the enterprise

Cost of all products calculated as follows:

C - total cost, rub.; a - variable costs per unit of production, rub; N - production volume, pcs; b - fixed costs for the entire volume of production.

Cost calculation units of production:

C unit = a + b/N

With more complete utilization of production capacity, the cost per unit of production decreases. The same thing happens with a significant increase in the scale of output, when variable and fixed costs per unit of output simultaneously decrease.

Analyzing the composition of fixed and variable costs, we derived the following relationship: an increase in revenue will lead to a significantly greater increase in profit if fixed costs remain unchanged.

Besides, there are mixed costs, which contain both constant and variable components. Part of these costs changes with changes in production volume, and the other part does not depend on production volume and remains fixed during the reporting period. For example, a monthly telephone fee includes a constant amount of the subscription fee and a variable part, which depends on the number and duration of long-distance telephone calls.

Sometimes mixed costs are also called semi-variable and semi-fixed. For example, if economic activity the enterprise is expanding, then at a certain stage there may be a need for additional warehouse space to store its products, which, in turn, will cause an increase in rental costs. Thus, fixed costs (rent) will change as activity levels change.

Therefore, when accounting for costs, they must be clearly distinguished between fixed and variable.

Dividing costs into fixed and variable is important in choosing an accounting and costing system. In addition, this grouping of costs is used in the analysis and forecasting of break-even production and, ultimately, for choosing the economic policy of the enterprise.

In paragraph 10 of IFRS 2"Reserves" defined three groups of costs, included in the cost of production, namely: (1) production variable direct costs, (2) production variable indirect costs, (3) production fixed indirect costs, which we will further call production overhead costs.

Table Production costs in cost according to IFRS 2

Related information.

They are divided into variables and constants. Their main difference is that some change with increasing production volume, while others do not. However, fixed and variable costs include costs related to production and sales. When production activities cease, part of the expenses disappears and becomes zero. Let's look at what variable costs include. An example of costs will also be given in the article.

Composition of expenses

Variable costs include:

1. Commercial expenses (percentages from sales to sales managers and other remunerations, as well as% paid to outsourcing companies).
2. Cost of goods produced.
3. Salary of working personnel (part of the salary, which depends on the standards met).
4. The cost of fuel, raw materials, materials, electricity and other resources involved in production activities.

Variable costs also include some taxes: VAT, excise taxes, deductions under the simplified tax system, unified tax on premiums.

Purpose of calculation

Behind each coefficient, indicator or concept it is necessary to see their economic meaning. If we talk about the goals of the enterprise, then, in general, there are two of them: reducing costs or increasing income. When these concepts are generalized, the profitability of the company arises. The higher this indicator is, the more stable it will be financial position companies will appear more possibilities attract additional borrowed funds, expand technical and production capacities. In this case, the enterprise can increase its own value on the market and increase its investment attractiveness. Division is used in management accounting. Company managers need to know what variable costs include. There is no line showing this group of expenses in the financial statements. Determining the amount of these costs in general structure allows you to analyze the company's activities. Management, knowing that variable costs include, by balancing expenses and income, has the opportunity to consider different management strategies for increasing the profitability of the company.

Production and sales volume

To better understand what variable costs include, you should consider their division depending on certain characteristics. Based on production and sales volumes, the following are distinguished:

How to reduce costs?

One of the options for reducing variable costs is the use of “economies of scale”. It appears with an increase in production volume and the transition from serial to mass production of products. The graph shows that as output increases, a certain point is reached. In it, the relationship between the amount of expenses and production volume becomes nonlinear. At the same time, the rate at which variable costs change is lower than the intensity of growth in output/sales of goods. The reasons for this effect include:

Static indicator

Based on this, expenses are divided into:

1. Are common.
2. Average.

Total variable costs include all costs related to a given category across the entire product range. Average costs include costs per unit. products or group of products.

Financial Accounting

When carrying out accounting, we distinguish:

Attitude to the process

According to this criterion, production and non-production types are distinguished. The first relate to the production process directly. Such variable costs include the cost of materials, raw materials, energy, fuel resources, wages to workers, and so on. Non-production costs not directly related to product output. These include, for example, transportation costs, agent commissions and other management and commercial costs.

Calculation

The formula looks like this:

- Variable expenses = Costs of raw materials + materials + fuel + electricity + bonuses to salary + % of sales.

- Variable costs = gross - fixed costs.

Break even

Let's consider the role of variable costs in its determination. The break-even point directly depends on these costs. When a company reaches a certain production volume, a moment of equilibrium occurs. At this point, the amount of losses and profits coincides. In this case, net income is equal to 0, and marginal income equals fixed costs. This point indicates the minimum critical production level at which the enterprise is considered profitable. The company's task is to create a safety zone and create a level of production and sales of products that would ensure the maximum distance from the break-even point. The farther the enterprise is from this point, the higher its financial stability, profitability, competitiveness. As variable costs increase, this point moves.

Important point

The model discussed above usually operates on linear relationships between production volume and profit/expenses. In practice, these dependencies are often nonlinear. This situation is due to the fact that the size of production is influenced by a number of factors. These include:

• Seasonality of demand.
• Technologies used.
• Activities of competitors.
• Taxes.
• Macroeconomic indicators.
• "Effect of scale".
• Subsidies and more.

To ensure the accuracy of the model, it must be applied in the short term to products with stable demand.

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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 increasing scale economic activity(for example, with the advent of new products, businesses, branches) at a slower pace than the growth of sales volumes, or 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

Formula marginal cost 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 the cost of purchasing production factors, while striving to achieve the level of production of a given volume of products at the lowest cost.

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

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

• Individual expenses for a specific company,
• Social costs are the costs of producing a certain type of product that are borne 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 costs are constant and do 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 the change 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 costs are an important economic tool that determines the strategy of industrial development. 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, equal to variable cost per unit of output;
• The accelerated change reflects rising marginal costs as output increases;
• 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 Tax Code RF.

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 during idle time of the enterprise, 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 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 an increase or decrease total turnover(revenue from sales). 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 their direct proportional dependence on 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 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 species 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 social sphere; they are distributed among various products in proportion to a justified basis: wages production workers, cost of materials consumed, 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 outstrips the growth of production volume. If K r. h.

>1, then the costs are considered progressive.

Digressive are costs whose growth rate is lower than the growth rate 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 during idle time of the enterprise, 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 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 their direct proportional dependence on 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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8.1. uHEOPUFSH Y LMBUUYZHYLBGYS YJDETZEL

h LLPOPNYYUUEULPK MYFETBFHTE Y OPTNBFYCHOSCHI DPLHNEOFBI YUBUFP RTYNEOSAFUS FBLYE FETNYOSCH, LBL “ЪBFTBFSHCH”, “TBUIPDSHCH”, “YЪDETTSLY”. oERTBCHYMSHOPE PRTEDEMEOYE LFYI RPOSFYK NPTsEF YULBYFSH YI LLPOPNYUEULYK UNSHUM.

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lBL CHYDOP YJ PRTEDEMEOYS ЪBFTBFSCH IBTBLFETYЪHAFUS:

• DEOOTSOPK PGEOLPK TEUKHTUPCH, PVEUREYUYCHBS RTYOGYR YYNETEOYS TBMYUOSHI CHYDPC TEUKHTUPCH;
• GEMECHPK KHUFBOPCHLPK (UCHSBOSCH U RTPYCHPDUFCHPN Y TEBMYBGYEK RTDPDHLGYY CH GEMPN YMY U LBLLPK-FP YЪ UFBDYK LFPPZP RTPGEUUB);
• PRTEDEMOOOSCHN RETYPDPN CHTENEOY, F.E. DPMTSOSCH VSHFSH PFOUEOSCH ABOUT RTPDHLGYA ЪB DBOSCHK RETYPD CHTENEOY.

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yЪDETZLY- LFP UPCHPLHROPUFSH TBMYUOSHI CHYDHR ЪBFTBF ABOUT RTPYCHPDUFCHP Y RTDPDBTSH RTDPDHLGYY CH GEMPN YMY ITS PFDEMSHOSHI YUBUFEK. OBRTYNET, Y'DETTSLY RTPY'CHPDUFCHB - LFP ЪBFTBFSCH NBFETYBMSHOSCHI, FTKhDPCHSHCHI, ZHJOBUPCHSHCHIY DTHZYI CHYDPC TEUKHTUPCH ABOUT RTPY'CHPDUFCHP Y RTDBDTSKH RTDPDHLGYY. lTPNE FPZP, "YЪDETTSLY" CHLMAYUBAF UREGYZHYUUEULYE CHYDSCH ЪBFTBF: EDYOSCHK UPGYBMSHOSCHK OBMPZ, RPFETY PF VTBLB, ZBTBOFYKOSHCHK TENPOF Y DT. rPOSFYS "ЪBFTBFSCH ABOUT RTPY'CHPDUFCHP" Y "YЪDETTSLY RTPY'CHPDUFCHB" NPZHF UPCHRBDBFSH Y TBUUNBFTYCHBFSHUS LBL YDEOFYUOSCH FPMSHLP CH PRTEDEMOOOSCHI HUMPCHYSI.

pGEOLB YЪDETTSEL (ЪBFTBF), B ЪBFEN RPYUL RHFEK YI UOYTSEOYS - PVSBFEMSHOP HUMPCHYE RTEHURECHBOYS MAVPZP YZHZHELFYCHOPZP VYOOEUB. UOYTSEOYE HTPCHOS YJDETZEL, PVEUREYUYCHBEF, RTY RTPYYI TBCHOSHI HUMPCHISI, TPUF RTYVSHCHMY, RPMKHYUBENPK PTZBOYBGYEK, F.E. LLPOPNYYUEULHA LZHZHELFYCHOPUFSH ITS ZHKHOLGYPOYTPCHBOYS.

yUUMEDHS RTYTPDH ЪBFTBF, OEPVIPDYNP PFNEFYFSH, YuFP CH VYOUE UHEEUFCHHAF TBMYUOSCH YI CHYDSCH (FBVM. 8.1).

fBWMYGB 8.1.

lMBUUYZHYLBGYS ЪBFTBF

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rTPDPMTSYN TBUUNPFTEOYE LMBUUYZHYILBGYY ЪBFTBF ABOUT TEMECHBOFOSHCH Y OETEMECHBOFOSHCH, RTPBOBMYYTPCHBCH DBOOSCH, RTEDUFBCHMEOOSHCH RTYNET 1.

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about BLMBDO MORE- TBUIPDSCH ABOUT PVUMKHTSYCHBOYE Y KHRTBCHMEOYE RTPYCHPDUFCHEOOSCHN RTPGEUUPN, TEBMYBGYA ZPFPCHPK RTPDHLGYY.

rP NEFPDH PFOUEOOYS ЪBFTBF ABOUT RTPYCHPDUFCHP LPOLTEFOPZP RTDPDHLFB CHSHDEMSAF RTSSNSHCHE Y LPUCHEOOSCH ЪBFTBFSCH.

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lPUCHEOOSHE ЪBFTBFSCH RTY OBMYYUY OEULPMSHLYYI CHYDPCH RTPDHLGYY OE NPZHF VSHFSH PFOUEOSCH OERPUTEDUFCHEOOP OH ABOUT PDO YI OYI Y RPDMETSBF TBURTEDEMEOYA LPUCHEOOSCHN RHFEN.

dMS PVPUOPCHBOYS LPNNETYUEULPK UFTBFEZYY PTZBOYBGYY CHBTsOPE OBYEOYE YNEEF LMBUUYZHYLBGYS ЪBFTBF RP UFEREOY ЪBCHYUINPUFY YI PF PVYAENPCH RTPYCHPDUFCHB O R PUFPSOOSHE Y RETENEOOOSHE YJDETSLY.

rPD RPUFPSOOSCHNY RPOINBAFUS FBLYE YJDETSLY, PVYEN LPFPTSCHI CH DBOOSHCHK NPNEOF OE ЪBCHYUYF OERPUTEDUFCHOOOP PF CHEMYYYOSCH Y UFTHHLFHTSCH RTPYCHPDUFCHB, rTYNETSH RPUFPSOOSHI YЪDETZEL - B ЪB RPNEEEOOYS, TBUIPDSH ABOUT UPDETSBOYE ЪDBOYK, ЪBFTBFSCH ABOUT RPDZPFPCHLH Y RETERPDZPFPCHLH LBDTPCH, PFUYUMEOYS CH TENPOFOSHCHK ZhPOD, BNPTFIYBGYS PUOPCHOSHI ZHPODPCH. fBLYE TBUIPDSH NPZHF CHPTBUFY U FEYUEOYEN CHTENEOY, OP SING PUFBAFUS OEYYNEOOSHNY CH PRTEDEMOOOSCHK RTPNETSKHFPL CHTENEY (OBRTYNET, BTEODOBS RMBFB CH FEYOOYE ZPDB). fetnyo "RPUFPSOOSCH" KHLBYSCHCHBEF, FBLYN PVTBBPN, OB FP, YuFP LFY ЪBFTBFSCH OE YЪNEOSAFUS BCHFPNBFYUEULY YЪNEOOYEN PVYAENB RTPYCHPDUFCHB. rPUFPSOOSCH ЪBFTBFSCH NPZHF YЪNEOYFSHUS RP DTHZPK RTYYUYOYE, OBRTYNET, LBL UMEDUFCHYE LBLPZP-MYVP HRTBCHMEOYUEULZP TEYEOYS.

dYOBNYLH UHNNBTOSCHY KHDEMSHOSCHI RPUFPSOOSCHI ЪBFTBF YMMAUFTYTHAFUS ABOUT TYU. 8.1. J 8.2.

UHNNBTOSHE RPUFPSOOSHE YJDETSLY PUFBAFUS OEYYNEOOOSCHNY RTY TBMYUOSCHI PVYAENBI DESFEMSHOPUFY, B HDEMSHOSHE RPUFPSOOSHE YJDETSLY KHNEOSHIBAFUS U KHCHEMYUEOYEN PVAENB DESFEMSHOPUFY, F.E.

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

OBVMADBEFUS PVTBFOBS ЪBCHYUYNPUFSH.

rPD RETENEOOSCHNY YЪDETTSLBNY RPOINBAFUS ЪBFTBFSCH, PVEYK PVYEN LPFPTSCHI ABOUT DBOOSCHK NPNEOF CHTENEY OBIPDFUS CH OERPUTEDUFCHOOOPK ЪBCHYUINPUFY PF PVYAENPCH RTPYCHPDUFCHB Y TEBMYBGYY RTPDHLGYY LPNRBOYY. RETENEOOSCHNY YDETTSLBNY SCHMSAFUS, OBRTYNET, ЪBFTBFSCH ABOUT RTYPVTEFEOYE USHTSHS, PRMBFKH FTKHDB, ІОЭТЗYY, FPRMYCHB DMS RTPYCHPDUFCHEOOSHI GEMEK, TBUIPDSH ABOUT KHRBLP, CHLH DMS RTPDHLGYYY DT.

DMS PRYUBOYS RPCHEDEOYS RETENEOOSCHI ЪBFTBF YURPMSHЪHEFUS UREGYBMSHOSCHK RPLBЪBFEMSH - LPZHZHYGYEOF BMBUFYUOPUFY (TEBZYTPCHBOYS) ЪBFTBF. BY IBTBLFETYYHEF UPPFOPEOOYE NETSDH FENRBNY YYNEOOYS ЪBFTBF Y PVYAENB DESFEMSHOPUFY:

lb = fb / fP,

HERE l - LPJZHYGYEOF BMBUFYUOPUFY (TEBZYTPCHBOYS) ЪBFTBF;

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.

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rTYCHEDEOOSCH TYUKHOLY RPLBSHCHBAF, YuFP NETSDH DYOBNYLPK BVUPMAFOSCHI Y PFOPUYFEMSHOSHCHY CHEMYUYO ЪBFTBF UKHEEUFCHHEF OBYUYFEMSHOBS TBYGB. OBRTYNET, KhDEMSHOSCH RPUFPSOOSCH ЪBFTBFSCH RTECHTBBEBAFUS CH TBOPCHYDOPUFSH DEZTEUUYCHOSHI RETENEOOOSCHI ЪBFTBF, B KHDEMSHOSHCHE RTPRPTGYPOBMSHOSCH RETENEOOSHCH ЪBFTBFSCH - CH CHBTYBOF R PUFPSOOSHI ЪBFTBF. NETSDH FEN LPMYUEUFCHP YUYUFP RETENEOOSCHI YMY YUYUFP RPUFPSOOSCHI ЪBFTBF OE FBL HC CHEMILP. uMEDPCHBFEMSHOP, DTHZYN CHBTSOSHCHN BURELFPN FEPTYY LMBUUYZHYLBGYY ЪBFTBF ABOUT RPUFPSOOSCH Y RETENEOOOSCH SCHMSEFUS RTPVMENB HUMPCHOPUFY YI RPDTBDEMEEOYS.