The larger share of constant costs in the structure of the company's expenses provides greater influence on profits with changes in sales.

The measure of the use of permanent expenses in the company's cost structure is called an operating lever.

Operating lever (operating leverage)- the ratio of permanent and replacement costs that provide a greater percentage of profit growth than the corresponding increase in sales growth.

Therefore, the operating lever is larger from companies that have a greater proportion of constant costs and, as a result, a greater coefficient of MARJINAL income.

The quantitative indicator of the operational lever is its factor calculated by the formula:

Operational lever factor \u003d

So far, we have considered the methodology for analyzing the relationship "costs - volume - profit" on the example of enterprises that produce and implement only one type of product. But in practice there are many enterprises that produce several types of products (services).

In such cases, the analysis is complicated and based on combination of sales.

Sale Combination (Sales Mix)- the ratio of certain types of products in common volume Sales. This ratio can be expressed as a percentage or in the proportion of products (for example, 1: 2).

To illustrate break-even analysis under the terms of the range, consider such an example.

Faros manufactures two types of products: round and flat batteries for lanterns. There are such data on these products during the reporting period.

According to the above data, it is clear that Faros has such a combination of sale:

60% of the total sales represent round batteries, and the delivery (40%) is flat.

To determine the break-even point of each type of products, it is necessary to determine the magnitude of the MARJINAL income per interlaced unit.

Weighted Marginal Income (Weighted Average Contribution Margin) -the amount of the magnitudes of the MARJINAL income of various products weighted by combination of their sale.

WCM. \u003d S cm i sm i

where WCM is a weighted average marginal income;

Cm і - MARJINAL INCOME per unit of the product;

SM І - Combination of sales.

To calculate the weighted average marginal income, we use the calculation of MARDYNAL income per unit of production, UAH.

Using the formula, we calculate the weighted average marginal income:

(C 0.6) + (2-0.4) \u003d 1.8 + 0.8 \u003d 2.6 UAH.

It should be noted that there is another way to calculate the weighted average marginal income:

Weighted average Marjinal income \u003d Common Marezhinal IncomeTotal product

Substituting in this formula the relevant data, we get:

(From 60,000) + (2 40 000): 100 000 \u003d 2.6 UAH.

Knowing the weighted average Marjinal income and the general permanent costs of the company, we can calculate the break-even point (Formula 4.3):

182 000: 2.6 \u003d 70 000 OD.

So, to reimburse all expenses, the company must implement 70,000 batteries. But which exactly: round or flat?

To answer this question, you need to take advantage of the sale combination. Breakeven point:

a) for round batteries 70,000 x 0.6 \u003d 42 000 OD;

b) for flat batteries 70 000 x 0.4 \u003d 28 000 OD.

Analysis of break sufficiency under the range of ranges can also be carried out using an equation.

If you designate the number of flat batteries through x, then taking into account the combination of the sale (0.6: 0.4) the number of roundabouts will be 1.5x. Based on this, the equation (formula 4.1):

10 (1,5A) + 8JT \u003d 7 (1,5A) + 6x + 182,000; \\ 5x + 8x \u003d 10.5 * + 6x + 182,000; 6.5x \u003d 182000; X \u003d 28 000 OD.

It should be borne in mind that possible other combinations of sales volumes for which Faros will be sufficient. To illustrate this, assume that the company will manufacture only round batteries. Then the break-even point will be equal to (OD.):

182 000 = 60667

If the company will manufacture only flat batteries, the break-even point will (od.):

182 000 = 91 000

Based on this, we will construct a schedule on which on the Y axis will be displayed a break-even amount of sales of round batteries, and on the X axis - the volume of sales of flat batteries

Any point on the line lifted on the chart is the break-even point of the company "Faros".

91 000 Flat Batteries

Flat \u003d 91 000 - 1.5 x Round Batteries

Suppose that the sale of round batteries will be 20,000 OD, then to be sufficient, the company "Faros" has about giving 61,000 (91,000 - occupations) of flat batteries.

In this case, the general margin income of the company will equate it permanent expenditureUAH:

(61 000 2) + (20 000 3) = 182 000

The above analysis methodology depends on the exact and fixed combination of sale. If the combination of sale changes, the results of the analysis change.

Graphic method

The graphic method of finding the point of equilibrium is to build the so-called equilibrium graphics(RV) shown in Fig. 11-1. The size of sales revenues, variables and constant costs are deposited along the vertical axis, and the volume of production - along the horizontal axis. The point of equilibrium is the point of intersection of direct full revenue from sales with direct total costs. This schedule, in addition, clearly reflects the growth potential of profits on a wide range of production indicators and therefore can be used as a manual when discussing and demonstrating. The graph of the dependence of profit from the production volume (P-O) shown in Fig. 11-2, directly reflects how profits change with changes in production. Profit rates are postponed by vertical, and the volumes of production produced - horizontally. Schedule P-O Designed for a quick comparative impact assessment different options prices, variable and constant costs for pure profits when changing production volume. The p-about schedule is easily built as a derivative from the RV graph. Please note that the tangent of the chart angle is a specific MP.

Each enterprise seeks to maximize profits, but it is impossible to sell an unlimited amount of products at the same price. An increase in sales leads to the saturation of the market and the fall in solvent demand for products. At a certain point in time - in order to sell more goods, it will be necessary to reduce the price, which will lead to a decrease in profits.

In order to determine the highest possible profits, it is necessary to introduce the demand curve in a schedule of the interconnection and volume of implementation. This chart is shown in Figure 2-7.

The point of optimal product sale price determines the sales volume allowing the enterprise to receive maximum profits.

Production volume in units

product	Laboriousness of manufacturing units of products, people-b.		Specific cost labor product production in the reporting period,,%	Individual labor productivity index,
	in the basic period	in the reporting period

Determine the general product productivity index.

Decision

The labor intensity is the back indicator of labor productivity, therefore an aggregate labor productivity index

Since there is no information on the physical volumes of products in the reporting period, it is necessary to replace in the aggregate index of labor productivity in the basic period

(from an individual labor productivity index
).

The average arithmetic index of labor productivity has the following form

The results of the calculation of individual labor productivity indices in three types of products are given in column 4 Table. 1.50.

The overall aggregate productivity index can be calculated using the specific weight of labor costs for each type of products in the reporting period ( )

Labor productivity has increased in the reporting period compared with 5.5% basic.

Task 5.8.

In the reporting period, the physical volume of comparable products increased by 5%, and the volume of sales increased by 10%.

Define a change average price Units of products.

Decision

Pricing indices ( ), physical volume ( ) and product costs (

From the terms of the task

Index price

On average, the price unit of products increased by 4.76%.

Task 5.9.

In the reporting period, production costs increased by 12%, the cost of the product unit decreased by an average of 6%.

Determine the index of the physical volume of products.

Decision

), the cost of the unit of products ( ) and physical volume of products ( ) are associated with the following relationship

From the terms of the task

Index of physical volume of products

The physical volume of products increased by 19.15%.

Task 5.10

In the reporting period, compared with the basic production, production increased 1.2 times, the amount of production costs increased by 14%.

Determine the cost of the ruble of commercial products.

Solving the cost of the ruble of products show the amount of production costs () coming by one ruble of product costs ()

Production cost indices ( ), costs for the ruble of products ( ) and product costs ( ) are associated with the following relationship

From the terms of the task

Cost Index of Commodity Product Rule

The cost of the ruble of commercial products increased by 5.3%.

Task 5.11

The index of the average monthly labor productivity of workers is 105%, the index of the average actual duration of the working period in days is 110%; The index of the average actual duration of the working day is 98%.

Determine the index of the average hourly productivity of the workers.

The average monthly labor productivity of workers ( ) depends on the average hourly productivity of the workers ( ), the average actual duration of the working day ( ) and the average actual duration of the working period in the days ( )

Index System

From the terms of the task

Index of the average hour labor productivity workers

The average hour labor productivity workers decreased by 2.6%.

4. The proportion of material costs in the cost of production

where is the full cost of manufactured products (works, services) of the enterprise, million / year.

It reflects not only the level of use of material costs, but also the structure of production - material consumption or not its production.

5. The utilization rate of material costs ,

where - the actual amount of material costs for the production and sale of products (works, services) of the enterprise, million / year;

- The planned amount of material costs, recalculated on the actual production of products (works, services) of the enterprise, million / year.

It shows how economically used material resources in the production process: there are or not their overrun.

Private indicators of the efficiency of material resources and their calculation algorithm are shown in Table. 2.

Table 2 Private performance indicators of material resources

Indicators	Algorithm	Designation in algorithms
1. The raw materials of products, r.		The cost of consumed raw materials and materials, million / year
2. Metal capacity products, r.		Cost of consumed metal, million / year
3. Fuel capacity of products, p.		Cost of consumed fuel, million / year
4. Energy intensity of products, r.		The cost of consumed energy, million / year
5. Semi-finished product capacity, r.		The cost of consumed semi-finished products and components, mln / year
6. Specific (private) Material consumption of product (value), r. / PC.		The cost of all materials consumed on i-E product, thousand rubles; Wholesale price of the i-th product, thousand r. / PC.
7. Specific material intensity (natural or conditionally natural), kg		The number of material resources spent on the II products, kg / pcs; number i-X products, PC.

3. Analysis of materials intensity of products

In the process of analysis, study:

1. Performance of the plan and dynamics of material resource use indicators: determine the percentage of the plan, absolute and relative deviation from the plan, basic and chain growth and growth rates;

2. Causes of deviations;

3. Factors causing a change in total material components (material production) of products and their effect on the revealed deviation;

4. Inspection reserves of material resources saving and develop measures to implement them.

multiple: me \u003d MZ / TP;

multiplicative: ;

additive:

where is the coefficient of the ratio of all material costs and direct material costs;

Material intensity of products for direct material costs, r.;

Material consumption of products for other materials, p.

Technique 1.

Consider a multiplicative factor model.

It can be seen from it that the following first-order factors are influenced by the total material consumption of products:

1. Change the coefficient of the ratio of all material costs and direct material costs;

2. Changing the material intensity of products according to direct material costs.

Calculation of the influence of first order factors can be produced various methods: chain stands, absolute and relative differences, logarithms and integration, etc. We use the method of absolute differences (Table 8.3).

The factors of the second and subsequent order include factors affecting the change in material consumption of products on direct material costs.

Material consumption of products for direct material costs can be calculated by formulas:

(option 1);

(option 2),

where - the number of i-x products, pcs / year;

Specific direct costs j-x material resources for the production of the i-th product, thousand rubles / kg;

Level of consumption (consumption rate) J-Material resources on the I-E product, kg / pcs.;

Wholesale price of the i-th product, thousand rubles / pcs.;

Vacation price of a unit of consumption of j-X material resources consumed i-M product, thousand r. / kg;

Specific weight of i-x products in the total value of their release, in fractions,

where - the volume of the I-th and all products of the enterprise produced respectively, million / year;

Specific material componence of the I-th product for direct material resources, r. / PC.

Of the above formulas, it can be seen what factors affect the change in the material consumption of products according to direct material costs.

The influence of these factors on the change in the material intensity of products according to direct material costs can be calculated by the method of chain substitutions (Table 3 and 4).

Table 3.

Algorithm for calculating the influence of factors

changes in total material consumption

Option 1

Factor	Algorithm of calculation	Designations in algorithms
1	2	3
	First order factors
2. Material consumption of products on direct material costs, total		actual ratio ratio of all and direct material costs; the planned and actual amount of direct material costs for the production of enterprise products, thousand rubles / year; The actual material intensity of products according to direct material costs, r.; The actual volume of products manufactured in current prices, million / year
TOTAL
Changing the material consumption of products according to direct material costs due to change 2.1. Production volume of products (does not affect)	Factors of the second and third orders	the fulfillment ratio of the plan in terms of production produced by the enterprise, calculated according to the planned structure; changing the volume of products actually produced by the company due to changes in its structure, million rubles / year
2.2. Structures manufactured products		change of material consumption of products according to direct material costs due to changes in the structure of manufactured products, p.; The actual number of i-x products, pcs / year; Specific straight j-e material costs of the I-MU product according to plan, thousand rubles / pcs.; Planned wholesale price of the i-th product,
		consuming j-e material Resources, thousand r. / PC.
2.3. Specific J-X direct material costs according to the I-MU product, total		changing the material consumption of products according to direct material costs due to change specific J-X material costs of the i-th product, r.; the actual volume of products produced in comparable prices, million / year
2.3.1. Flow level (expense rate)		change in the material consumption of products according to direct material costs due to changes in the level of consumption of material resources on the I-E product, p.; The actual flow rate of J-X material resources on the I-E product, kg / pcs.;
		Planned wholesale price per unit of consumption of ji material resources on the I-E product, thousandrd / kg
2.3.2. Wholesale price per unit cost J-X material resources on the I-E product, total	;	Changes in material consumption of products according to direct material costs due to changes in the wholesale price per unit of consumption of material resources on i-e products, p.
2.4. Selling price by unit i-th Product
TOTAL

Table 4.

Algorithm for calculating the influence of factors for change

total material consumption of products

Option 2.

Factors	Algorithm of calculation	Designations in algorithms
1	2	3
Changes in total material consumption of products due to change 1. The ratio of the ratio of all and direct material costs	First order factors	Material intensity of products according to direct material costs according to plan, p.;
2. Material consumption of products for direct material costs		- the planned and actual share of i-x products in the total value of their release, in shares; - Planned and actual specific material intensity of I-X products according to direct material costs, r. / PC.
TOTAL
2.1. Structures manufactured products	Factors of the second and subsequent order
2.2. Specific material consumption I-X products calculated by direct j-M material Costs, total		Changing the material consumption of products according to direct material costs due to changes in the material consumption of I-X of products calculated by straight j-m material costs, r.;
2.2.1. Specific straight j-x material costs of the i-th product, total
2.2.1.1. Level of consumption (consumption rate) J-Material expenses on the I-E product, total
2.2.1.2. Wholesale price per unit consumption of j-X material resources on the I-E product
2.2.2. Vacation price per unit i-th products
TOTAL

Technique 2.

In accordance with this procedure, the generalizing indicator of the material consumption of products indicates the effect of private indicators of the material consideration: the raw materials of production (), semi-finished productivity of products (), product fuel (), the energy consumption of products () and material consumption of products for other material costs ().

With the additive type of factor models, the influence of the first-level factor indicators on the productive indicator is determined by a direct account by comparing the corresponding actual indicators with their basis value (with the plan, the fact of the previous year).

For each of the first-order factors, the same factors of the second and third order are influenced as the overall indicator of the material componence of the products considered in the procedure 1 (options 1 or 2).

To the Factors of the second order in option 1 include changes:

1. Product structures;

2. The level of the corresponding material costs for individual products characteristic of this particular indicator of material components of products (raw materials and materials, or semi-finished products, or fuel, or energy and other material costs);

3. Wholesale prices per unit of consumption of relevant material resources;

4. Vacation prices for products.

The methodology for analyzing the influence of the factors of the second and third orders (specific consumption) to change the corresponding private indicators of the material componence of products is similar to those considered in version 1 or 2 with the only difference, which here, when analyzing the second-order factors, the calculation is taken:

not all direct material costs, but their specific types, depending on whether the influence of which particular indicator is assessed to the change in the generalizing product capacity of the consideration;

price changes are not on all material resources, but on their specific types.

Consider the method of analyzing the second-order factors on a generalizing indicator of material componence of products on an example of semi-finished productivity.

General change in the effective indicator of material consumption of production due to its semi-finished productivity:

where is the planned and actual semi-finished productivity of products, p.

,

where, the planned and actual number of i-x products, pcs / year;

- planned and actual specific semi-finished product base of I-X products, thousand r. / PC.;

- planned and actual number j-semi-finished products spent by production of I-X products, pieces;

- the planned and actual selling price of the j-th semi-finished product and components used on the production of the I-th product, thousand rubles / pcs.;

Planned and actual selling price of the i-th product, thousandrd / pcs;

The effect of second-order factors on the change in semi-finished productivity, and, therefore, the material consumption of products is calculated using the chain substitution method.

Method 3.

In accordance with this technique, the analysis of the material intensity of products is carried out in a multiple factor model:

where the amount of direct (variable) and constant material costs of thousand rubles / year.

As a result, the material intensity of products depends on the same factors as the material intensity of products according to direct material costs according to the procedure 1 (options 1 or 2), and the sums of constant material costs. The influence of these factors on the change in total material consumption of products is determined by the method of chain substitutions.

Then the change in the total material consumption of products (according to variant 1 of the methodology 1) by changes:

1. Structures manufactured products

2. Furious direct J-X material costs on the I-E product, total

2.1. The level of consumption (expense rate) of J-X material resources on the I-E product, total

2.2. The total price per unit of consumption of j-X material resources on the I-E product, total

3.Sumens of permanent material costs

4.Pott price for the I-E product

LITERATURE

1. Georgians V.P., Mushroomov V.D. Economics of the enterprise: studies. Manual - M.: Finance and Statistics, 2005. - 208 p.

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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 B. 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, maintenance benefits production staff enterprises;

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.

The greatest share in all costs of enterprises of production associations occupy the costs of production. They add up from the cash expression of the costs associated with the use of fixed assets, raw materials, materials, fuels, energy, labor, etc.

In addition to the cost of production, enterprises make costs for its implementation, i.e. Exercise extensive costs that also have their own characteristics. These include:

- cost of containers and packaging products in warehouses of finished products;

- costs for transportation of products;

- Commission fees and deductions to sales organizations;

- Other sales costs.

All types of production costs are grouped by the following items:

- raw materials and basic materials (including the costs associated with natural resources);

- auxiliary materials, fuel, energy;

- wages are basic and additional;

- Social insurance deductions;

- depreciation of fixed assets;

- other expenses.

Other expenditures include: travel, lifting, rent, scholarships to employees of enterprises, remuneration for rationalization offers, payment of third-party transport, communication services, fee of third-party organizations for fire, militarized and watchtown, costs for an organized worker set, warranty service costs and warranty repair, etc.

Under the influence of scientific and technological progress and the growth of labor productivity, the constant process of changing the cost structure at the enterprises of material production is happening: the proportion of exemplary work increases and the proportion of living labor costs is reduced, which is also a distinctive feature enterprises of material production.

By the nature of the cost structure of the production of all industries can be divided into the following groups:

- Materials (Food, Easy, Chemical, Mechanical Engineering, Black Metallurgy);

- time-consuming (coal, peat, forestry);

- fuel (electricity generation);

- industries with a high share of depreciation (gas, oil-producing).

The totality of production costs shows what the company is costing the manufacture of manufactured products, i.e. Production cost of products.

Production cost and outproduction costs are the total cost of production.

Thus, in practice, under the cost, the monetary expression of the current costs of the enterprise of material production on the production and sale of products. As an economic category, the cost of the cost of products consisting of the costs of extractable labor and wages. The cost reflects most of the cost of products and, as an indicator of the trade activities of the enterprise, responds to the efficiency of the use of industrial resources, increasing the fund-student, saving raw materials, materials, fuel and energy, the growth of labor productivity. It is in close relationship with another important indicator of efficiency - profitability, affecting its magnitude.

Material costs of material production enterprises also have their own characteristics. Material costs include: raw materials and materials (including costs associated with the use of natural resources), purchased components and semi-finished products, works and services of industrial nature, tools, tools, fixtures and low-value equipment, fuel and energy. The costs associated with the use of natural resources include deductions for geological exploration, water fees and other expenses. In material costs, depreciation is not taken into account.

The value of the costs of realized products does not coincide with the amount of production costs, which is also a distinctive feature of enterprises of material production, due to the balances of unrealized products at the beginning and end of the planned year and exproductive expenditures that are fully related to the products implemented.

The size of the planned costs for implemented products (SD) can be determined by the following formula:

SP \u003d 31 + T - 32 + C

where 31 are the remnants of unrealized products at the beginning of the planned year on the actual (expected) production cost;

T - commodity products of the planned year according to the planned production cost;

32 - alleged residues of unrealized products at the end of the planned year on the planned production cost;

C - extraproductive costs according to plan for the year.

In the practice of financial planning, the size of the remnants of unrealized products is customary to determine as follows:

- At the beginning of the year, the residues are accepted in the amount of the actual (expected) availability according to the balance sheet items: finished products in stock; goods shipped, the term of payment of which has not come; goods shipped, but not paid on time by buyers; goods on the responsible storage from buyers in view of the abandonment of acceptance;

- At the end of the year, the remnants are determined on the basis of the planned norms of the stock of finished products in the warehouse and the normally established stocks of goods shipped, which did not come. In seasonal industries, the planned extensive stocks of finished products at the end of the year are also taken into account, covered by short-term bank loans.

Goods that are not paid on time by buyers, and goods that are in charge of storage are not planned at the end of the year, since their presence is associated with violation of the normal process of economic and financial activities of enterprises.

Sales of material production also has a number of features. Finished products of material production are considered to be the finished products shipped by the consumer or exported from the warehouse of the manufacturer, which funds fully received funds to the settlement account of the enterprise of material production.

In the amount of product sales, in addition, the cost of industrial works is taken into account. These include: the cost of non-standard equipment made for needs own production; The cost of tools, special equipment of its production enrolled in the main funds.

The cost of the implementation does not include the cost of products paid, but not shipped by the Buyer in the reporting period or left on the responsible storage of the manufacturer. The cost of products sold is determined in the wholesale prices of the enterprise.

Application of sales of products as an estimated indicator economic activity It assumes its close linking with natural-real indicators.

The main indicator of the financial activity of the enterprise of material production is the volume of supplies of goods in retail prices based on concluded agreements with trade organizations.