The greater share of constant costs in the structure of the company's expenses provides greater impact on profit with changes in sales. Labor intensity and share of labor costs

The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of products.

Sources of information for analyzing the cost of production are: form 2 "" and form 5 Annex to the balance of the annual report of the enterprise, the calculation of commercial products and the calculation of certain types of products, the cost of consumption of material, labor and financial resources, cost estimates and their actual performance, as well as other accounting and reporting data.

As part of the cost of production, variables and conditionally constant costs (costs) are distinguished. The value of variable costs changes with a change in the volume of products (works, services). Variables include material costs of production, as well as piecework workers' wages. The amount of conditionally constant costs does not change with the change in the volume of production (works, services). Substitutional expenditures include depreciation, rental of premises, timeless wages of administrative and management and service personnel And other costs.

So, the task of the business plan at the cost of all commercial products is not fulfilled. The superpalane price increase was 58 thousand rubles., Or 0.29% to the plan. This happened due to comparable commercial products. (Comparable products are not new products that have already been produced in the previous period, and therefore its release in the reporting period can be compared with the previous period).

Then, it should be established how the plan is made at the cost of all the commercial products in the context of individual items of the calculation and determine which articles there is a savings, and for what - overrun. Imagine the relevant data in Table 16.

Table №16 (thousand rubles)

	Indicators	Complete cost of actually released products		Deviation from Plan
		according to the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles.
					to the plan for this article	to complete planned cost
	Raw materials and materials
	Return waste (deducted)
	Purchased products, semi-finished products and services of cooperative enterprises
	Fuel and energy for technological purposes
	The main wages of the main production workers
	Additional salary of the main production workers
	Insurance deductions
	Expenses for the preparation and development of the production of new products
	The cost of maintenance and operation of equipment
	General production (general and human) costs
	General (generalsavodskiy) costs
	Losses from marriage
	Other production expenses
	Total manufacturing cost of commercial
	Commercial expenses (selling)
	Total total cost of commercial products: (14 + 15)

As you can see, an increase in the actual cost of commercial products compared with the planned caused by the overruns of raw materials and materials, additional wages Production workers, an increase in the plan of other production costs and the presence of marriage losses. For the rest of the articles of calculation takes place savings.

We considered a grouping of the cost of products according to the calculation articles (cost articles). This grouping characterizes the target purpose of the cost and place of their occurrence. Another grouping is also applied - for homogeneous economic elements. Here the costs are grouped by economic content, i.e. Regardless of their purpose and place where they spent. These items are as follows:

• material costs;
• labor costs;
• insurance deductions;
• depreciation of fixed assets (funds);
• other costs (depreciation of intangible assets, rent, mandatory insurance payments, interest on bank loans, taxes included in the cost of production, deductions to extrabudgetary funds, travel expenses, etc.).

When analyzing, it is necessary to determine the deviations of the actual costs of production by elements from the planned, which are contained in the estimate of production costs.

So, an analysis of the cost of production in the context of the calculation articles and homogeneous economic elements allows to determine the amounts of savings and recalculation for certain types of costs and facilitates the search for reserves of reducing the cost of production (works, services).

Analysis of costs for 1 ruble of commercial products

- relative indicator characterizing the share of the cost in the wholesale price of production. It is calculated by the following formula:

Costs for 1 ruble of commercial products This is the total cost of commercial products divided by the cost of commercial products in wholesale prices (without value added tax).

This indicator is expressed in kopecks. He gives an idea of \u200b\u200bhow much cost kopecks, i.e. Costs, accounted for every ruble of the wholesale price of production.

Source analysis data.

Costs for 1 ruble of commercial products according to plan: 85.92 kopecks.

The cost of 1 ruble of actually released product products:

• a) according to plan, recalculated on the actual issue and product range: 85.23 kopecks.
• b) in fact, in prices operating in the reporting year: 85.53 kopecks.
• c) actually in prices adopted in the plan: 85.14 kopecks.

Based on these data, we define the deviation of the actual costs of 1 ruble of commercial products in prices operating in the reporting year, from the cost of plan. To do this, we subtract from the line 2b string 1:

85,53 — 85,92 = - 0.39 kop.

So, the actual rate is less than a 0.39 kopeck planned. Find the influence of individual factors on this deviation.

To determine the impact of the change in the structure of the released products, we compare the costs according to plan, recalculated on the actual output and product range, and the cost of plan, i.e. Rows 2a and 1:

85.23 - 85.92 \u003d - 0.69 kopecks.

It means that due to changes in the structure of products The analyzed indicator has decreased. This is the result of an increase in the specific gravity of more profitable types of products that have a relatively low level of cost of the ruble of products.

The effect of changes in the cost of certain types of products will determine, comparing the actual costs in prices adopted in the plan, with planned costs recalculated on the actual output and product range, i.e. Rows 2B and 2a:

85.14 - 85.23 \u003d -0.09 kopecks.

So, by reducing the cost of certain types of products The cost indicator for 1 ruble of commercial products decreased by 0.09 kopecks.

To calculate the influence of changes in prices for materials and tariffs, we divide the amount of cost changes by changing these prices for actual commercial products in the wholesale prices adopted in the plan. In this example, by increasing prices for materials and tariffs, the cost of commercial products increased by the amount of + 79 thousand rubles. Consequently, the cost of 1 ruble of commercial products due to this factor increased by:

(23335 thousand rubles - actual commercial products in the wholesale prices adopted in the plan).

The effect of changes in the wholesale prices for the products of this enterprise to the cost indicator for 1 ruble of commercial products will be defined as follows. Initially, we define the overall influence of 3 and 4 factors. To do this, we compare the actual costs of 1 ruble of commercial products, respectively, in prices in the reporting year and in prices adopted in the plan, i.e. Rows 2B and 2B, we define the influence of price changes both on materials and products:

85.53 - 85,14 \u003d + 0.39 kopecks.

From this magnitude, the effect of prices for materials is + 0.33 kopecks. Consequently, the influence of prices for products accounted for + 0.39 - (+ 0.33) \u003d + 0.06 kopecks. This means that the reduction in the wholesale prices for this enterprise increased the cost of 1 ruble of commercial products by + 0.06 kopecks. The overall influence of all factors (balance of factors) is:

0.69 kopecks. - 0.09 kopecks. + 0.33 kopecks. + 0.06 kopecks. \u003d - 0.39 kopecks.

Thus, the decline in the cost of 1 ruble of commercial products has occurred mainly due to the change in the structure of the released products, as well as due to the reduction of the cost of individual types of products. At the same time, the increase in prices for materials and tariffs, as well as a decrease in the wholesale prices for the products of this enterprise increased the cost of 1 ruble of commercial products.

Analysis of material costs

The main place in the cost of industrial products is occupied by material costs, i.e. Costs for raw materials, materials, purchased semi-finished products, components, fuel and energy equal to material costs.

The proportion of material costs is about three-quarters of the cost of production. From here it follows that saving material costs in decisive It provides a decrease in production costs, which means an increase in profits and increase profitability.

The most important source of information for the analysis is to calculate the cost of production, as well as the calculation of individual products.

The analysis begin with a comparison of actual material costs with planned, adjusted on the actual volume of products.

The material costs in the enterprise increased compared with their stipulated amount in the amount of 94 thousand rubles. This increased the cost of production to the same amount.

Three main factor affect the magnitude of material costs:

• changing the specific consumption of materials per unit of production;
• changing the procurement cost of a unit of material;
• replacing one material to other material.

1) Change (decrease) of the specific consumption of materials per unit of production is achieved by reducing the material consumption of products, as well as by reducing the waste of materials during the production process.

Material intensity of products, which is specific gravity The material costs in the price of products are determined at the design of products. Directly in the process of current activities of the enterprise, the decrease in the specific consumption of materials depends on the decrease in the amount of waste during the production process.

There are two types of waste: Return and irretrievable. Returns of materials are subsequently used in production, or implemented to the side. Irrevocable waste is not subject to further use. Return waste is excluded from production costs, as they come in stock as materials again, however, waste is not at the price of full, i.e. Source materials, and at the price of their possible use, which is significantly less.

Consequently, the violation of the provided specific consumption of materials, which caused the presence of superplanted waste, increased the cost of products worth:

57.4 thousand rubles. - 7 thousand rubles. \u003d 50.4 thousand rubles.

The main reasons for changing the specific consumption of materials are:

• a) change in material processing technology;
• b) change in the quality of materials;
• c) Replacing missing materials by other materials.

2. Changes in the procurement cost of a unit of material. The procurement cost of materials includes the following main elements:

• a) Wholesale price of the supplier (purchase price);
• b) Transport and procurement costs. The amount of purchased prices for materials does not directly depend on the current activities of the enterprise, and the magnitude of transport and procurement costs depends, since these costs usually implements the buyer. They are under the influence of the following factors: a) changes in the composition of suppliers remote from the buyer on different distances; b) changes in the method of delivering materials;
• c) Changes in the degree of mechanization of loading and unloading.

Wholesale providers for materials increased against 79 thousand rubles provided for by the plan. So, the overall increase in the procurement cost of materials due to the growth of wholesale prices for suppliers for materials and increasing transport and procurement costs is 79 + 19 \u003d 98 thousand rubles.

3) Replacing one material to other material also leads to a change in the cost of materials for production. It can be called as a different specific flowand various preparatory costs of replaced and replacing materials. The influence of the substitution factor is determined by the Saldov method, as the difference between the total amount of deviation of the actual material costs from the planned and influence of already known factors, i.e. Specific flow and procurement costs:

94 - 50.4 - 98 \u003d - 54.4 thousand rubles.

So, the substitution of materials led to savings of material costs for production in the amount of 54.4 thousand rubles. Substitution of materials can be two types: 1) Forced replacements, unfavorable for the enterprise.

After consideration by the total amount of material costs, it is necessary to detail the analysis on certain types of materials and on individual products manufactured from them in order to specifically identify ways of saving various types of materials.

We define the method of differences the influence of individual factors on the cost of material (steel) on the product A:

Table №18 (thousand rubles)

The impact on the amount of the cost of material of individual factors is: 1) change the specific consumption of the material:

1.5 * 5.0 \u003d 7.5 rubles.

2) Changes in the procurement cost of a unit of material:

0.2 * 11.5 \u003d + 2.3 rubles.

The overall influence of two factors (balance of factors) is: +7.5 + 2.3 \u003d + 9.8 rubles.

So, the excess of the actual costs of this type of material above the planned is caused mainly by superplanted specific consumption, as well as increasing the procurement cost. Both should regard negatively.

Analysis of material costs should be completed by counting reserves of reducing the cost of production. On an analyzed enterprise, reserves reducing the cost of products in terms of material costs are:

• elimination of the causes of superplant return rates of materials during the production process: 50.4 thousand rubles.
• reduction of transport and procurement costs to a planning level: 19 thousand rubles.
• the implementation of organizational and technical measures aimed at saving raw materials and materials (the amount of the reserve is absent, since the outlined activities are fully fulfilled).

Total reserves for reducing the cost of production in terms of material costs: 69.4 thousand rubles.

Salary costs

When analyzing, it is necessary to evaluate the degree of validity of the forms used at the enterprise and wage systems, test compliance with the regime of savings in the expenditure of funds to pay for labor, to study the ratio of productivity growth and average wages, as well as reveal reserves for further reduction in production costs by eliminating causes Unproductive payments.

Sources of information for analysis are the cost of production costs, data statistical form Proceedings F. №1-T, application data to balance f. №5, accounting materials about the accrued wages, etc.

On an analyzed enterprise, planned and actual data on the wage foundation can be seen from the following table:

Table №18.

(thousand roubles.)

This table separately highlighted wages of workers who get mainly a piece of payment, the size of which depends on the change in the volume of production production, and the salary of the other categories of personnel, which does not depend on the volume of products. Therefore, the wages of workers are variable, and the other categories of staff are constant.

When analyzing, first we define the absolute and relative deviation on the wage foundation in the industrial production staff. The absolute deviation is equal to the difference between the actual and basic (planned) wage funds:

6282.4 - 6790.0 \u003d + 192.4 thousand rubles.

The relative deviation is the difference between the actual wage foundation and the basic (planned) fund, recalculated (adjusted) percentage of changes in the volume of products, taking into account the special coefficient of recalculation. This coefficient characterizes the proportion of variable (piecework) wages, depending on the change in the volume of production, in the total wage Fund. On an analyzed enterprise, this coefficient is 0.6. The actual production volume is 102.4% to the basic (planned) release. Based on this, the relative deviation on the wage foundation industrial production Personnel is:

So, the absolute overrun on the wage foundation of industrial production personnel is 192.4 thousand rubles, and taking into account the change in the volume of products, the relative overruns amounted to 94.6 thousand rubles.

Then the wage fund should be analyzed, the value of which is mainly variable. Absolute deviation here is:

5560.0 - 5447.5 \u003d + 112.5 thousand rubles.

We define the method of absolute differences the effect on this deviation of two factors:

• changing the number of workers; (quantitative, extensive factor);
• changing the average annual wage of one worker (high-quality, intensive factor);

Initial data:

Table №19.

(thousand roubles.)

The influence of individual factors on the deviation of the actual wage foundation from the planned is:

Changing the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Changing the average annual salary of one working:

8.8 * 3434 \u003d + 30219.2 rubles.

The overall influence of two factors (balance of factors) is:

82125.3 rubles. + 30219.2 rubles. \u003d + 112344.5 rub. \u003d + 112.3 thousand rubles.

Consequently, the overruns on the wage foundation workers were formed mainly due to an increase in the number of workers. The growth of average annual wages of one worker also influenced the formation of this overrun, but to a lesser extent.

The relative deviation in the wage fund of workers is estimated without taking into account the coefficient of recalculation, since in order to simplify it is assumed that all workers receive piecework wages, the size of which depends on the change in the production volume of products. Consequently, this relative deviation is equal to the difference between the actual labor remuneration fund of the workers and the basic (planned) fund, recalculated (adjusted) percentage of changes in the volume of products:

So, according to the wage foundation, workers have an absolute overrun in the amount of + 112.5 thousand rubles, and taking into account changes in the volume of products there are relative savings in the amount of 18.2 thousand rubles.

• supplements to the partners due to the change in the working conditions;
• supplements for work in overtime;
• payment of cellular downtime and hours of intramane downtime.

On the analyzed enterprise there are unproductive payments of a second type in the amount of 12.5 thousand rubles. and third form by 2.7 thousand rubles.

So, reserves to reduce production costs in terms of labor costs is to eliminate the causes of non-production payments in the amount: 12.5 + 2.7 \u003d 15, 2 thousand rubles.

Next, analyze the wage fund of the remaining categories of personnel, i.e. leaders, specialists and other employees. This wage is a conditional permanent consumption that does not depend on the degree of change in the volume of products, since these employees receive certain salaries. Therefore, only an absolute deviation is determined here. Exceeding the basic value of the wage foundation is recognized as unjustified overrun, eliminating the reasons for which is a reserve of reducing the cost of production. At the analyzed enterprise, the reserve reduction in cost is the amount of 99.4 thousand rubles, which can be mobilized by eliminating the causes of overruns on wage funds of managers, specialists and other employees.

The necessary condition for reducing the cost of products in terms of wage costs is ahead of the growth rates of productivity growth rates of average wages. On an analyzed enterprise, labor productivity, i.e. The average annual production of products per working has increased compared with the plan by 1.2%, and the average annual salary of one operating by 1.6%. Consequently, the advance coefficient is:

An advanced wage growth compared with labor productivity (this takes place in the example under consideration) leads to an increase in product costs. The effect on the cost of production ratio between the growth of labor productivity and average wages can be determined by the following formula:

Wages - it works to multiply on y, divide on y produces. Labor.

where, y - the proportion of salary costs in the full cost of commercial products.

Improving the cost of production due to the advanced growth of average wages compared with labor productivity is:

101,6 — 101,2 * 0,33 = + 0,013 %

or (+0.013) * 19888 \u003d +2.6 thousand rubles.

In conclusion, the cost of salaries should be calculated to calculate the cost of reducing the cost of products in terms of labor costs identified as a result of the analysis:

• 1) Elimination of the reasons causing non-production payments: 15.2 thousand rubles.
• 2) elimination of the reasons for unjustified overvaluation of wage funds of managers, specialists and other employees of 99.4 thousand rubles.
• 3) Implementation of organizational and technical measures to reduce labor costs, and, consequently, the salary for the release of products: -

Total reserves of reducing the cost of products in terms of wage costs: 114.6 thousand rubles.

Analysis of production and management costs

These expenses include, mainly the following articles of the cost of costing the cost of products:

• a) the cost of maintenance and operation of equipment;
• b) overall costs;
• c) general expenses;

Each of these articles consists of various elements costs. The main purpose of the analysis is to find reserves (possibilities) of cost reduction for each article.

Sources of information for analysis are the calculation of the cost of production, as well as the registers of analytical accounting - statement No. 12, where the cost of the costs of maintenance and operation of equipment and general production costs is carried out, and the statement No. 15, which contains accounting for generality expenses.

The costs of the content and operation of the equipment are variables, i.e., they directly depend on the change in the volume of production. Therefore, the basic (as a rule, the planned) amount of these costs should be previously recalculated (adjustable) to the percentage of the implementation plan (102.4%). However, in these expenses, there are conditionally constant, independent of the change in the production of the article: "Depreciation of equipment and intracursor transport", "depreciation of intangible assets". These articles are not subjected to recalculation.

The actual amounts of expenses are then compared with recalculated basis and define deviations.

Costs for the maintenance and operation of equipment

Table №21.

(thousand roubles.)

	The composition of expenses:		Adjusted plan	Actually	Deviation from the correction-bath
	Depreciation of equipment and intracourcing transport:
	Operation of equipment (energy and fuel consumption, lubricants, Salary of equipment setups with deductions):		(1050 x 102.4) / 100 \u003d 1075.2
	Repair of equipment and intracourcing transport:		(500 x 102.4) / 100 \u003d 512
	Intrafavorian cargo movement:		300 x 102.4 / 100 \u003d 307.2
	Wear tools and production devices:		120 x 102.4 / 100 \u003d 122.9
	Other expenses:		744 x 102.4 / 100 \u003d 761.9
	Total cost of maintenance and operation of equipment:

In general, in this type of costs there is an overrun compared to the adjusted plan in the amount of 12.8 thousand rubles. However, if you do not take into account the savings on individual costs of expenses, then the amount of unjustified recalculation of depreciation, equipment operation and its repair will be 60 + 4.8 + 17 \u003d 81.8 thousand rubles. The elimination of the reasons for this unlawful recalculation is a reserve of reducing the cost of production.

General-effective and generality expenses are conditionally constant, i.e. They do not directly depend on the change in the volume of production.

General production expenses

Table №22.

(thousand roubles.)

	Indicators	Estimation (Plan)	Actually	Deviation (3-2)
	Expenses for labor payment (with charges) of managerial staff and other work personnel
	Depreciation of intangible assets
	Depreciation of buildings, structures and equipment shops
	Repair of buildings, facilities and equipment shops
	Expenditure on testing, experiments and research
	Labor protection and safety
	Other expenses (including inventory wear)
	Unproductive costs: a) loss from downtime for internal reasons b) shortage and loss of damage material values
	Surplus material values \u200b\u200b(deducted)
	Total overall costs

In general, this kind Expenses There is a savings in the amount of 1 thousand rubles. At the same time, according to individual items, there is an excess of estimates in the amount of 1 + 1 + 15 + 3 + 26 \u003d 46 thousand rubles.

The elimination of the reasons for this unjustified recalculation will reduce the cost of production. Especially negative is the presence of non-productive expenses (shortage, loss from damage and downtime).

Then we analyze general expenses.

General running costs

Table # 23.

(thousand roubles.)

	Indicators	Estimation (Plan)	Actually	Deviations (4 - 3)
	Expenses for labor payment (with charges) of administrative and management personnel of plant management:
	The same at other common personnel:
	Depreciation of intangible assets:
	Depreciation of buildings, structures and inventory of general economic purposes:
	Production of tests, experiments, research and maintenance of general laboratories:
	Occupational Safety and Health:
	Personnel training:
	Organized set of workers:
	Other general expenses:
	Taxes and fees:
	Unproductive costs: a) Losses from downtime for external reasons: b) shortage and loss of damage to material values: c) other unproductive costs:
	Excluded income of surplus material values:
	Total total expenses:

In general, in total expenditures there are overruns in the amount of 47 thousand rubles. However, the amount of unsalted overrudes (i.e., excluding savings existing on individual articles) is 15 + 24 + 3 + 8 + 7 + 12 \u003d 69 thousand rubles. Elimination of the reasons for this overrun will reduce the cost of production.

Savings on individual articles of general production and general expenses may be unnecessary. This includes such articles as labor protection expenses, testing, experiments, research, training. If this articles have savings, it should be checked than it is caused. There may be two reasons here: 1) the corresponding costs are produced more economically. In this case, the savings are justified. 2) Most often, the savings are the result of the fact that there are no intended occupational safety, experiments and research activities, etc. Such savings is unjustified.

On the analyzed enterprise as part of common expenditures, there is an unreasonable savings on the article "Training of personnel" in the amount of 13 thousand rubles. It is caused by the incomplete implementation of the planned training events.

So, as a result of the analysis, an unjustified expenditure on the costs of maintenance and operation of equipment (81.8 thousand rubles) was revealed (81.8 thousand rubles), for the general production costs (46 thousand rubles) and by general expense (69 thousand rubles).

The total amount of unjustified recalculation for these items of the cost is: 81.8 + 46 + 69 \u003d 196.8 thousand rubles.

However, as a reserve, the cost reduction in terms of production and management costs is advisable to adopt only 50% of this unjustified recalculation, i.e.

196.8 * 50% \u003d 98.4 thousand rubles.

It is conditionally accepted as a reserve only 50% of unjustified recalculation to eliminate the re-account of costs (materials, salaries). When analyzing material costs and wages, reserves of reducing these costs have already been identified. But the material costs and wages are included in the production and management costs.

In conclusion of the analysis conducted by the summary reserves of the cost of reducing the cost of production:

in terms of material costs, the amount of the reserve is 69.4 thousand rubles. due to the elimination of superplan return rates of materials and reduce transport and procurement costs to the planning level;

in terms of salary costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the reasons that cause unproductive payments and the reasons for unjustified recalculation of wage funds of managers, specialists and other employees;

in terms of production and management service costs - the amount of the reserve is 98.4 thousand rubles. By eliminating the causes of unjustified recalculation of costs for the maintenance and operation of equipment, general production and general expenses.

So, the cost of production may decrease in the amount of 69.4 + 114.6 + 98.4 \u003d 282.4 thousand rubles. The profit of the analyzed enterprise will increase on the same magnitude.

The proportion and its calculation is one of the most common indicators. Its calculation is applied in statistics, the organization's economy, financial analysis economic activity, economic analysis, sociology and many other disciplines. In addition, the indicator of the proportion is used when writing analytical heads of course and diploma work.

Initially, the proportion is one of the ways of statistical analysis, and rather even one of the varieties of relative values.

The relative magnitude of the structure is a specific weight. Sometimes the proportion is called the fraction of the phenomenon, i.e. it is the proportion of element in common volume aggregate. The calculation of the share of the element or specific weight (someone like it) is carried out most often in percent.

//
Share calculation formula

By itself, the formula can be represented in various interpretations, but the meaning of its one and the principle of calculation too.

Two important rules:

- The structure of the phenomenon should always be 100% nor larger, no less, if it did not succeed in addition, it is additionally rounding, and the calculations themselves are best carried out with hundredths.

- It is not so important the structure of what you expect - the structure of assets, the share of income or expenses, the proportion of personnel by age, sex, experience, education, the specific weight of the production, the structure of the population, the share of costs in the cost of the cost - the meaning of the calculation will be the same We divide the part to the general total multiplied by 100 and we get a specific weight. Do not be afraid of different words in the text of the task, the calculation principle is always the same.

Example of calculating specific gravity

We check the amount of the share σd \u003d 15.56 + 32.22 + 45.56 + 6.67 \u003d 100.01%, with this calculation there is a deviation from 100%, then it is necessary to remove 0.01%. We will remove it from the group 50 and older, the adjusted share of this group will be 6.66%.

We entered the received data in the final calculation table

All direct tasks for determining specific gravity have this principle of calculation.

Sophisticated structure - there are situations where the complex structure is presented in the source data, several groups were carried out in the phenomenon. The object is divided into groups, and each group in turn is not yet subgroups.

In such a situation there are two ways to calculate:

- either we calculate all groups and subgroups according to a simple scheme, divide each number to the final one;

- either groups we consider from the general one, and the subgroups from the magnitude of this group.

Use a simple calculation of the structure. Each group and subgroup will divide the total population. In this way of calculation, we learn the share of each group and the subgroup in the total population. When checking, it will be necessary only to group - in this example Urban and rural population in total, otherwise, if you add all the data, the amount of shares will be 200%, a double account will appear.

We introduce the calculation data to the table

Calculate the share of each group in the total population and the share of each subgroup in the group. Share of city I. rural population In the total population, there will remain the same as per 65.33% and 34.67%.

But the calculation of the shares of men and women will change. Now we will need to calculate the share of men and women in relation to the number of urban population or rural population.

That's all right. Nothing complicated and difficult.

Successes to everyone in the calculations!

If something in the article is incomprehensible to ask questions in the comments.

And if someone suddenly someone is difficult yet, the tasks are given, contact the group will help!

The demand for goods, which is spent by a significant proportion of funds, elastic, and on goods that occupy a minor share in the buyer's budget, neelastic.
4. The significance of the goods for the consumer.
Elastic demand for the price is usually for luxury goods (jewels, fur, black caviar) and for other fairly expensive consumption items (cars, televisions, washing machines, audio and video equipment, personal computers, etc.)
It is inelasticity is demand for the price of goods and essential services (bread, potatoes, noodles, salt, some types of clothing and shoes, public transport).
Absolutely inelastic will be the demand for vital medicines, for example, on insulin, which is necessary for diabetic patients.
Absolutely elastic will be demand for the price of certain types of goods to certain holidays, for example, on christmas decorations to the new year and christmas, on easter eggs And cakes - to Easter.
With elastic demand, the revenue (TR \u003d P X Q) changes in the opposite direction to the change in the price of the goods, that is, if the price decreases, then the revenue increases, and if the price increases, the revenue decreases. With inelastic demand for goods, revenues varies in the same direction as the price changes.
B) Elasticity of income demand characterizes the sensitivity of consumer demand when changing their income.
The coefficient of elasticity demand for income (ERD) shows a quantitative (percentage) change in the amount of demand when changing consumer revenues by 1%.
It is calculated by the formula:

For most goods (they are relating to the group of normal), the growth of money income increases the possibility of making purchases and the amount of demand increases.
Depending on the magnitude of the elasticity coefficient, income demands are divided into three groups:
1. Essential goods (0 2. Conditions of the second necessity (ERD \u003d 1);
3. Luxury items, if ERD\u003e 1.
For low-cost goods (for example, cheap grades of sausages, vegetable oil, noodles, wine, etc.) Elasticity of income demand will be the value of negative (ERD Elasticity of demand for income on the same product is different in short and long-term periods.
For goods of everyday use (food, beverages, electricity, etc.) Elasticity of demand for income is relatively low in the short-term period. Consumer preferences change relatively slowly.
On the contrary, the demand for long-term goods (cars, real estate, appliances etc.) is more elastic in the short term than in the long-term period, demonstrating high sensitivity to cyclic fluctuations in the economy.
C) Cross elasticity of demand.
The coefficient of cross-elasticity demand shows the degree of change in the amount of demand for one product (x) when the price of another product (y) changes by 1%. It is calculated by the formula:

Interchangeable goods have nonsense\u003e 0, since the increase in the price of goods y will cause an increase in demand for goods X, since x replaces Y. For example, with a growing price for coal, the demand for liquid fuel or firewood increases. The greater the interchangeability of the goods, the higher the cross-elasticity coefficient.
Completed goods have nonsense

The greater the complementarity of the goods, the greater the negative value of the cross-elasticity coefficient.
Independent goods have nonsense \u003d 0. This means that the change in the price of one product will not affect the demand for another product. For example, with an increase in the price of bread, the demand for cement will not change.
Cross elasticity may have an asymmetrical nature. For example, the market of computers and market mats for "mice". Reducing the price of computers causes an increase in demand in the market of rugs. However, if the price of rugs decreases, it will not have any influence on the amount of demand for personal computers.
The elasticity of the proposal shows the sensitivity of the change in the value of the proposal for changing certain factors, for example, the prices of this product.
To determine the reaction of sellers to change prices, the coefficient of elasticity of the offer is used for the price, which shows the quantitative (percentage) change in the value of the proposal when changing the price of goods by 1%. It is calculated by the formula:

Allocate the following elasticity options offer at a price:
1. Elastic offer (EPS\u003e 1);
2. Neelastic offer (0 3. Proposition of unit elasticity (EPS \u003d 1);
4. Absolutely elastic offer (EPS?);
5. Absolutely inelastic offer (EPS \u003d 0).

Fig.9. Elasticity options Proposals for the price.
The main factors that determine the elasticity of the proposal can be attributed:
1. Differences of unloaded production capacity.
If there are a large volume of unloaded production capacity, the proposal is more elastic. Growing demand can be satisfied relatively rapidly by increasing the degree of capacity utilization.
2. Features of production technology.
Those products and services, technology and production volumes of which can quickly change without significant additional investments, have a more elastic proposal than the goods, production technology and the volume of production that cannot be dramatically changed.
3. Possibility of long-term storage of manufactured products.
If there are opportunities for long-term storage products, then with increasing prices it is easier to increase the amount of products offered due to the accumulated stocks. Consequently, the offer will be more elastic.
4.Mimal costs required to expand production.
The greater the magnitude of the necessary investment, the lower the elasticity of the proposal.
5. Time performance.
The longer period of time, which has a manufacturer - the seller, the more opportunities he has to adapt to the price change, and the more elastic will be the proposal.
Absolutely inelastic offer is typical for the instantaneous period, when all production factors are constant, and there is no possibility to change the volume of production. This period is so small that manufacturers do not have time to respond to change in demand and prices.
The inelastic offer is observed in the short term, when part of the factors of production can be changed (raw materials, labor force, etc.). Under these conditions, the manufacturer can adapt within certain limits to the changing price and slightly change the volume of release.
The elastic offer is manifested in the long term, when the possibilities of adaptation are even more significant, and the firms can change all the factors of production at their disposal.

UMS - the proportion of raw materials and materials in the cost of production.

Reducing the cost of production due to changes in remuneration:

Δ С zp \u003d (1- i zp / I PT) x from zp

I zp- salary change index;

I PT. - index of changing productivity;

UZP - the proportion of wages in the cost of production.

Reducing the cost of production due to changes in constant costs:

Δ with PZ \u003d (1- I PZ / I P) x at PZ

I pz- index change in constant costs;

I P. - index of changes in production volumes;

The UPP is the proportion of constant costs in the cost of production.

Calculations according to these formulas make it possible to determine the relative change in the cost of sources (in percent). In order to determine the absolute change in the same sources, it is necessary to multiply the cost of the base period to multiply by the value of the relative change in cost due to a source.

37. Essence, function and types of prices.

The price is a monetary expression of the cost of goods.

Pricing Subjects RB: legal entities And entrepreneurs. The role of the price in the economy is manifested on the macro and micro levels.

Basic signs of classification and prices:

1. Depending on the execution stage, the following types of prices are distinguished:

- vacation price of the manufacturer

- selling price wholesale enterprise ;

- retail price

2. Depending on the product belonging, services to a certain industry:

1) selling prices for industrial products - prices for which the company sells his goods to consumers or procurement organizations.

2) Prices for construction products (estimated cost, price list

price, negotiable price);

a) estimated cost

b) price list price

c) negotiable price

3) Procurement prices for agricultural products

4) Tariffs for industrial and non-production services

3. Depending on the establishment method (degree of freedom from the impact of the state when determining prices):

1) Adjustable prices

2) free prices

a) reference price

b) contract price

c) basic price

4. Depending on the market that the goods are supplied, distinguish

· Internal;

· Foreign trade (world prices).

5. Depending on the term, distinguishes

1) permanent (reported),

2) temporary,

3) Seasonal

4) Sliding

5) stepped

6. Depending on the amount of reimbursement by the consumer of transportation costs:

Francovizer (all transportation costs buyer)

Francostation Port, Pier of Departure - the price includes transportation costs only to the station (pier) of departure. All other transportation costs for the delivery of goods pays the buyer in top of the price.

FrankostancturePotr, Pier destination - All transportation costs are included until the destination station is included.

Francopoter

7. Depending on the type of market: - Competitive; - Monopoly.

8. Depending on the region's region: - regional; - Uniform.

9. According to the degree of novelty of the goods :

On new products;

On goods that are sold;

For goods removed from production. Prices for such goods (for example, spare parts for passenger cars And trucks different marks And the models, the release of which is completed) higher than the usual.

10. By territorial distribution:

Unified Republican - operate throughout the Republic (electricity tariffs, tariffs for freight transportation railway transport)

Local - local are formed at certain territories (regions, regions), both under the influence of supply and demand in a particular market and under the influence of regulation from local authorities.

11. According to the method of accounting for the influence of price increases:

Current - prices for the current period

Comparable - are used as in statistics, so in planning during a number of years to estimate the cost indicators and their dynamics, which make it possible to eliminate the influence of price changes.

Price functions:

1. Information function- Dissemination of information about the availability of goods or products, on production costs, markets. The information function of the price is to bring to all participants in the information about the market conjuncture for this product.

2. Distribution function- distribution of resources between production in accordance with the cost of resources and prices for finished products. The distribution function of the price is related to the price deviation from the cost under the influence of market factors.

3. Stimulating- Creating the interest of enterprises in the development of innovation, improving quality, reduce costs.

4. Balancing- Ensuring equilibrium between supply and suggestion. If demand is on this product exceeds the offer, the price rises.

5. Providing profitability- Not only reimbursement of production costs, but also profit.

6. Accounting function,determined by the essence of the price as a cash expression. The price serves as a means of calculating the cost indicators: gross domestic product, national income, volume of trade, production of products by enterprises, profitability, labor productivity, foundo-student, etc.

38. The composition of the price of items.

All types of prices are characterized by a set. individual elementsincluded in these prices. A combination of such elements is customary called the price composition. In composition, all kinds of prices differ from each other. As prices progress in pricing stages, they are increasingly filled with new elements.

The price composition is measured in absolute values.

The ratio of individual elements of the price of its general level, expressed as a percentage, is called a structural price. Pricing structure reflects the specific weight of each element as part of the price. Due to the fact that different types prices consist of various elements, the structures of these prices differ from each other.

Using a direct account in the formation of costs based on costs

For this method Calculations to justify prices begin with the definition of costs to which profits are added, as well as indirect taxes. The sequence of calculating the selling price is as follows.

First, the planned cost of the unit of products is formed. It is formed on the basis of calculating planned constant and variable costs, as well as tax payments in accordance with the legislation.

The next step will be the determination of the amount of profit in the price of goods on the basis of an acceptable rate of profitability for the enterprise. The calculation of profits will look like this:

VAT \u003d (SS + P + AK) * STNDS / 100%

Summing all the elements, get the price of the goods:

C \u003d C / s + P + AK + VAT

Decision based on the reverse account methodology.

The use of the method of reverse account (or inverse costing) makes it possible to effectively conduct business and even before removing the goods to the market, find out its future feasibility, based on the price dictated by the market. The scheme of all computations is based on identifying the impact of the state of the market and the tax system on the profit of the enterprise and its revenue from the sale of goods at free market prices.

First of all, taking into account the market conditions, the quality of products is determined by the possible market price of a particular product that is scheduled for release. This price may be stipulated between the potential seller and the buyer or taken from representative information sources. At the same time, the quality-oriented methods can be used, consumer properties of goods, demand, competition level. In some cases, it is enough to explore the prices of competitors that implement similar products and take advantage of the price of the leader's enterprise or a competitor.

In practice, in the functioning of various markets for this, specific methods, price calculation formulas, various conjunctural information can be used for this. With sufficient saturation of the market, goods can be resorted to customer polls, questionnaire, testing for orientation for market prices.

VAT is calculated from the market price:

VAT \u003d C / (100 + st .bands) * 20

Then, if there is an excise amount calculated

Cost is determined according to the company's accounting policy.

Profit will be equal to:

N \u003d c-VAT-AK-SS

If, as a result of all the calculations, a positive value was obtained, we can talk about the feasibility of removing the goods to the market. However, the absolute profit itself cannot act as a decision criterion. It is necessary to calculate the profitability of products. If it is higher than the average on the enterprise, you can decide on the production of the product. If it is below - it is advisable to analyze your own costs in order to reduce them, or explore the possibilities of other markets, or even refuse to make the manufacture of this product.

Choosing a criterion for making a decision on the basis of the described calculation will depend on the economic situation of the organization. In some cases, especially in the face of tough competition, even obtaining a zero result is enough for a positive assessment of actions, as this will allow the enterprise to survive and maintain its position in the market.

In the current work, the use of a reverse account method makes it possible to manage profit by forming a range of products from the most profitable their species.

39. Types of income and expenses of the organization.

Income and expenses depending on their nature, the conditions of implementation and

directions of the organization are divided into:

1.Odizes and costs for current activities

2.Odizes and expenses for investment activities

3.Offore and costs for financial activities

4. Animal income and expenses.

Current activity - The main generation of the organization and other

activities not related to financial and investment activities.

Income on current activities There are revenues from the sale of products, goods, works, services, as well as other income on current activities.

Investment activities - organization of the organization for the acquisition and creation, implementation and other disposal of fixed assets, intangible assets,

income investments in material assets, investments in long-term assets, equipment for installation, building materials The customer, the developer (investment assets), implementation (provision) and the implementation (repayment) of financial investments, if the indicated activity does not apply to current activities according to the organization's accounting policies.

Investment revenues:

· Revenues and expenses related to the implementation and other disposal of investment assets, the implementation (repayment) of financial investments of the sum of excess investment assets identified as a result of inventory

· Revenues under joint ventures income and costs for financial investments in debt securities of other organizations (in case the organization is not a professional market participant valuable papers)

· The amounts of changes in the value of investment assets as a result of reassessment, impairment recognized by income (expenses) in accordance with the legislation

· Revenues related to state support aimed at acquiring investment assets The cost of investment assets obtained or transferred free of charge

· Incomes and expenses related to the provision of temporary use (temporary possession and use) of investment real estate, due to profit (loss) of past years on investment activities identified in the reporting period

Financial activities - The activities of the Organization, leading to changes in the size and composition of their own capital, liabilities on loans, loans and other similar obligations, if the specified activity does not apply to current activities according to the organization's accounting policies.

Income and financial spending:

· Interests subject to payment for the use of the organization with loans, loans (except for interest on loans, loans that relate to the value of investment assets in accordance with the legislation)

· Differences between the actual costs of stock redemption and their nominal value (with the cancellation of redefined shares) or the cost at which these shares are implemented to third parties (upon subsequent implementation of repaid shares)

· Revenues and expenses related to the release, placement, appeal and

repayment of debt securities of your own release (in case

the organization is not a professional participant in the securities market)

· Currency differences arising from the recalculation of assets and liabilities expressed in foreign currency, with the exception of cases established by the legislation of the profit (loss) of past years on financial activities identified in the reporting period

other income and financial expenses.

other income and expensesnot related to current, investment and financial activities.

Profit is the excess of income from the sale of goods and services over the cost of production and sales of products.

Types of profit:

1. Cumulative total profit - This is a total profit. Obtained by the enterprise from all activities.

2. Net profit -this is part of the profit of the enterprise in the disposal of the field of paying all taxes, charged with profits

3. Taxable profit -this is a calculated indicator defined for the cost of payment of income tax

40. Entities and types of profit organizations.

SSP is an indicator of the final financial result of the enterprise. It covers all incomes and losses on the main activity, as well as other activities. (profit from sales + other profit - loss)

Net profit is a profit left after paying all mandatory (payments) taxes, fees and duties. (taxable profit - tax)

Taxable profit is a profit, which calculates the amount of tax payable to the budget. (SSP is perfected)

Increased profit is the amount of profit that does not fall into the amount of taxable profits, and from which the calculation of taxes and duties is not provided.

Method of calculating profits from sales:

PR \u003d revenue - C / C - VAT - excise

41. The method of calculating the net profit of the organization and the mechanism of its distribution.

Net profit - This is part of the aggregate-total profit of the enterprise, remaining at its disposal after paying taxes, fees, deductions and other mandatory payments to the budget. Net profit is used to increase the working capital of the enterprise, the formation of funds and reserves, and investments in production.

The amount of net profit depends on the volume of the total total profit and the values \u200b\u200bof taxes; Based on the amount of net profit, dividends shareholders are calculated. enterprises.

Calculation Methods:

To calculate the taxes paid from the profits, taxable profit is determined.

1. Calculate taxable profits:

where - the size of the benefit of profit, the SSP is cumulatively the total profit

2. Calculate profit tax:

where is the income tax rate (18%).

Distribution mechanism:

For each organizational and legal form of the enterprise, the appropriate mechanism for the distribution of profits remained at the disposal of an enterprise based on the characteristics internal device and regulating enterprises of relevant forms of ownership.

At any enterprise, the distribution object is the net profit of the enterprise. Under the session distribution refers to the direction of profit in the budget and on the use of the use in the enterprise. The legislative distribution of profits is regulated in the part of its part, which enters the budgets of various levels in the form of taxes and other mandatory payments. The definition of the use of the profits of the profit remaining at the disposal of the enterprise, the structure of the formed funds, the process of their use is within the competence of the enterprise itself.

The state does not establish any profit distribution standards, but after the procedure for the provision of tax benefits, it stimulates the direction of profit on innovation, capital investments of industrial and non-productive nature, for charitable goals, financing environmental activities, expenditures on the maintenance of objects and non-production facilities, etc. Legislation restricts the amount of the reserve fund of the enterprise, regulates the procedure for the formation of a reserve for doubtful debts.

The procedure for the distribution and use of the company's profits is fixed in its constituent documents and is determined by the provision that is developed by the relevant units of economic and financial services and is approved by the governing body of the enterprise.

Net profit is distributed in the following directions:

· On the formation of reserve funds;

· On the payment of income to the founders (participants);

· To create targeted funds (accumulation, consumption, social sphere).

42. Profitability as an economic category, its views. Methods for calculating profitability indicators.

Profitability of the enterprise (business) is An indicator that characterizes the yield of its activities, or, in other words, an indicator of economic efficiency.

Types of profitability

§ Total profitability assets (revolving and non-current) - The characteristic showing which funds were attracted by the company for profit in 1 ruble. Its assessment can be carried out on the basis of the ratio of profit before taxes and the average value of all the company's assets for a specific period of time (take, for example, year). In other words, this is the ability of assets of the company (about liabilities and assets details here) make a profit. If we are talking about the profitability of the formation of the company's assets themselves, in this case we need to calculate it by dividing the company's profits (again before taxes) on the average value of the attracted assets again for a specific period of time (for example, year).

§ profitability Product (Products) - the ratio between profit from the sale of goods and means spent on its manufacture (production). The indicator characterizes how profitable is the production of a product or service.

§ profitability production - Economic indicator characterizing the feasibility of a particular type of business. In this case, we are talking about the relationship between the cost of production and the resulting pure profit. As mentioned above, cost-effective is made with a positive profit balance and costs. Measures to increase profitability of production should include a decrease in the cost of the product and improving the quality of production

When analyzing the specific gravity of costs, indicators of both the total specific weight of the cost of production and the shares of individual costs are used (for example, the material or their components - raw materials, energy). The formula for calculating the specific weight of costs in production can be represented as follows: costs / cost * 100%.

For example, the cost of production at the enterprise is made up of the value of raw materials (150 thousand rubles), workers' remuneration (100 thousand rubles), lease (50 thousand rubles) and energy costs (20 thousand rubles). Thus, the cost is 320 thousand rubles. It remains to determine which proportion is accounted for each of the costs. So, the proportion of the cost of raw materials is 47% (150/320 * 100), on a salary - 31% (100/320 * 100), for rent - 16% (50/320 * 100), the remaining 6% comes to electricity .

Types of production costs

As a rule, for analysis, not the total costs of the enterprise are used, but separate cost groups. Most often in economic analysis use the following cost groups:

Material costs - the cost of materials purchased on the side, semi-finished products and raw materials, also includes the cost of services for their transportation, customs duties;

Energy costs cost cost of electricity;

Labor costs - salary, compensation, benefits of the main production personnel of the enterprise;

Deductions for social needs;

Depreciation of fixed assets - the amount of deductions for the restoration of fixed assets;

Other costs (for example, rent, credit payments).

Analysis of the cost of production costs

Analysis of the specific cost weight must be carried out to understand the structure of the cost of production and its reduction paths. When reducing the cost increases the profit and profitability of the enterprise.

In various industrial sectors, the proportion of one or another costs is different. Depending on which costs, material consumption, labor-intensive, energy-intensive industries and segments with high weighting costs can be disturbed.

Materials include food and food and light industry. In this case, the greatest share of costs falls on raw materials and materials for production. And the reduction in the amount of raw materials used in the production of the amount of raw materials (at the expense of rational economy) or its value leads to a reduction in cost and an increase in the profit of the enterprise.

The time consuming includes coal, mining industry. Here, the main costs fall on the wage fund and social deductions. Increase in profitability of production can be made by optimizing the number of composition.

Metallurgical production can be attributed to the energy-intensive industries. The most important factor Increasing returns from production is to reduce energy consumption and reduction of energy intensity.

Industries with high specific depreciation costs are, for example, the oil and gas industry. If an increase in the share of depreciation in costs is observed and in the cost of products, this indicates a decrease in fund-student.

As a rule, the test value analysis is carried out in a dynamics in relation to the previous period, or by comparing with the planned values \u200b\u200bduring the reporting period.