How does cost affect profit? The influence of cost on the profit and profitability of the enterprise. Analysis of the full cost of products and services of the enterprise

To calculate the impact of changes in cost on profit, it is necessary to first calculate the following indicators: planned (basic) cost of actually produced products; actual cost of manufactured products at planned (basic) prices for resources. The calculations can be summarized in table. 6.1.
Table 6.1
Cost data by type of product

The analysis of the formation and use of profit is carried out in several stages:

1) profit is analyzed by composition over time;

2) a factor analysis of profit from sales is carried out;

3) the reasons for deviations in profit components are analyzed;

4) analyzes the formation of net profit and the impact of taxes on profits;

5) an assessment is made of the efficiency of profit distribution for accumulation and consumption;

6) the use of profit for accumulation and consumption is analyzed;

7) proposals for drawing up a financial plan are developed.

An analysis of the composition of profit over time is shown in the example in Table 45 (data from form No. 2 “Profit and Loss Statement”). According to Table 45, it can be seen that gross profit decreased in the reporting year by 340.8 thousand rubles, or by 12.3% (100 - 87.7). In the base year, the share of profit from sales accounted for 51.72% of gross profit, 38.28% of gross profit was a positive balance of non-operating income over expenses. Positive influence the balance of non-operating income and expenses is reduced by the influence of the negative balance of operating income over expenses, the share of which is 0.47%.

In the reporting year, the share of profit from sales decreased slightly (by 0.06 percentage points). The negative impact of operating income over expenses increased significantly – by 390 thousand rubles, and its share increased by 17.5 percentage points.

Table 45

Gross profit composition

Profit from the sale of products for the enterprise as a whole depends on four factors of the first level of subordination: the volume of product sales in natural measures Q, its structure D, cost C and price level p¢. The model of the dependence of profit on the listed factors has the following form:

where n is the number of product names in the product range.

The main analytical method for calculating the influence of factors on profit is the method of absolute differences. The calculation is shown in Table 46. average price, cost and profit per unit of production are calculated as weighted averages.

Table 46

Initial data for factor analysis of sales profit

Let's consider the impact of changes in price and cost of products sold on profit (Table 47). Profit from unit sales decreased for all types of products, despite the increase in price. Profit was negatively impacted by the rapid growth of production costs compared to the increase in prices, due to the rapid increase in prices for resources compared to the increase in prices for finished products.

Table 47

Calculation of the impact of price and cost on profit per unit of production

The average profit per unit of output is influenced by structural changes. Therefore, when calculating the influence of prices and costs on changes in the average profitability of one product, it is necessary to eliminate the influence of structural changes on changes in profits, prices and costs. Data for calculation are presented in table 48.

Table 48

Data for calculating the impact of structural changes on changes in the average price level,

cost and profit

Changes in the average price level, cost and profit under the influence of structural changes are calculated using the formulas:

DP (D i) = Dp¢ (D i) - DC (D i) = 1.850 – 1.883 = - 0.034 rub.

Eliminating the influence of structural changes on changes in the average level of prices and costs allows us to determine the impact of changes in prices and costs for each product on changes in profit. We will also carry out the calculation using the method of absolute differences:

Dp¢ (p i) = Dp i - Dp¢ (D i) = 63.98 – 1.850 = 62.126 rubles;

DC¢ (C i) = DC - DC (D i) = 66.17 – 1.883 = 64.285 rubles;

DP¢ (P i) = DP - DP (D i) = -2.19 – (-0.034) = -2.159 rub.

The change in profit per unit of production is equal to the algebraic sum of the influence of the average price level and cost, adjusted to the actual sales structure:

DP¢ (p¢ C¢) = 62.126 – 64.285 = -2.159 rub.

Thus, the change in profit per unit of production was influenced by the following factors:

Structural changes in sales: - 0.034 rubles;

Price level by type of product: +62,126 rubles;

Cost per unit of production by type of product: - 64,285 rubles.

Total -2.19 rub.(total of column 10 of table 48).

Conclusion: the decrease in profit per unit of products sold is due to an increase in the cost of manufactured products.

In addition to the factors considered, the total amount of profit is influenced by the number of products sold. Based on the formula of the factor model of profit, the influence of each factor on the total amount of profit can be calculated by multiplying the magnitude of the influence of factors on the profit received from a unit of product by the number of products sold during the reporting period. The influence of the quantity of products sold is calculated as the product of this factor and the basic value of profit per unit of production.

We calculate the total influence of factors in Table 49. A decrease in the physical volume of sales has a negative impact on the profit amount in the amount of 17.43 thousand rubles. However, as a result of an increase in the average selling price, the cumulative impact of the volume of products sold is positive and amounts to 4523.97 thousand rubles (4541.4 - 17.43). This relationship between the influence of physical volume and the average price level is typical for markets with a high level of concentration or monopolization.

A significant increase in cost leads to an increase in profit by 4699.2 thousand rubles. Consequently, one of the reserves for increasing profits is reducing production costs.

The initial data and results of the analysis are summarized in tables 50, 51.

Table 49

Cumulative influence of factors on profit

Table 50

Factor analysis of sales profit

Topic 10. Analysis and assessment of the impact of cost on the financial performance of the organization

Questions:

1. Analysis of break-even sales

2. Factors and reserves for reducing production costs

3. Cost analysis for the purpose of their control and regulation

Question 1. Break-even sales analysis

Sometimes the analysis of the relationship between costs, production volume and profit (CVP analysis, Cost-Volume-Profit) is interpreted more narrowly, as a critical point analysis. The critical point is understood as that point in the production volume at which costs are equal to the revenue from the sale of all products, i.e. where there is no profit or loss. This point is also called the “dead point” or break-even point.

To calculate it, you can use three methods: equations, marginal profit and graphical representation.

Equation method.

The following ratio of revenue, costs and profit is taken as the initial equation for analysis:

Revenue - variable costs - fixed costs = profit.

If revenue is represented as the product of the sales price per unit of product and the number of units sold, and costs are recalculated per unit of product, then at the point of critical production volume we will have:

Based on this, we determine the number of units of production that must be sold to reach the critical point:

where Qcr is the volume of production at the critical point (number of units);

P - unit price;

VС - specific variable costs per unit of production;

FC - fixed costs.

At the break-even point, as is known, revenue is equal to the sum of fixed and variable costs. Therefore, to calculate a given amount of profit, you need to add it to the amount of costs:

Revenue = variable costs + fixed costs + profit.

Marginal profit method is a modification of the equation method.

Marginal profit is the difference between revenue from sales of products and variable costs, i.e. This is a certain amount of funds necessary, first of all, to cover fixed costs and generate profit for the enterprise. Marginal profit per unit of product can also be represented as the difference between the selling price of a unit of product and specific variable costs. The contribution margin per unit represents the contribution of each unit sold to covering fixed costs.

Transformation of formula (2) reveals the relationship between production volume and relative marginal income:

where d is the relative level of specific variable costs in the price of the product (d = VC/P);

(1 - d) - relative marginal profit per unit of sales volume.

The graphical method gives a clear idea of ​​CVP analysis and comes down to constructing a complex graph “costs - production volume - profit”.

In a rectangular coordinate system, a graph of the dependence of costs and income on the number of units of production is plotted (Fig. 1).

Data on costs and income are displayed vertically, and the number of units of production is displayed horizontally.

The critical point (breaking point) is formed at the intersection of the revenue line and the gross (total) cost line.

At the critical output point there is no profit and no loss.

To the left of the critical point is the shaded area of ​​net losses, which is formed as a result of the excess of fixed costs over the marginal profit.

To the right of it is the shaded area of ​​net profits. For each value of Q (number of units of production), net profit is determined as the difference between the value of marginal profit and fixed costs.

The projection of point N onto the x-axis gives the critical volume of production in physical units of measurement (pcs. m, kg). The projection of point N onto the y-axis gives the critical volume of production in value terms.

Fig. 1 - Graphical representation of the break-even point

The graphical dependence of costs, profits and sales volume allows us to draw important conclusions for the enterprise:

1. An enterprise can make a profit (revenue minus fixed and variable costs) only if it sells a larger volume of products than the critical point K.

2. Point N, located at the intersection of the gross cost curve and the sales revenue curve, is called the critical point, upon crossing which all costs are repaid and the enterprise begins to make a profit.

3. The point of intersection of the fixed cost curve and the marginal income curve shows the volume of production, after which the return on fixed costs occurs.

4. With an increase in prices for manufactured products, the minimum volume of production, which corresponds to the critical point, decreases, and when the price decreases, it increases.

5. With an increase in fixed costs, the minimum production volume corresponding to the break-even point increases.

6. Maintaining a break-even production volume with an increase in variable costs is possible, other things being equal, by increasing the minimum production volume.

When conducting a CVP analysis, a number of assumptions are conditionally accepted that limit the accuracy and reliability of the analysis results: production volume is equal to sales volume; the price per unit of goods sold, as well as the shares of variable and fixed costs remain unchanged; A single type of product is produced.

Different ratios of the share of variable and fixed costs in their total value greatly influence the position of the break-even point. Therefore, it is very important to improve the management of fixed and variable costs separately. It must be borne in mind that an increase in the share of fixed costs, even with a decrease in variable costs per unit of production, always leads to the need to choose a strategy aimed at increasing sales volume.

Each enterprise must constantly check the validity of dividing costs into fixed and variable and, if necessary, make adjustments to its plans.

The basis for making a decision to invest in production, in the development of new markets and new types of products, etc. can be the presence of a reliable (sufficient) margin of financial strength. If there is no such reserve, then the enterprise is obliged to exercise strict control over costs and optimization of all activities.

When analyzing, businesses must consider the impact of cost structure on profits.

To do this, you should estimate the impact of changes in profit when revenue changes by 1%. This ratio is called operating leverage. Its value can be calculated using several methods:

By dividing the increase in profit after the break-even point, taken as 100%, by the margin of financial strength.

By dividing the amount of contribution to coverage by the amount of profit from sales.

Operating leverage is related to the level of business risk; the higher it is, the higher the risk. The level of operational risk is influenced by the industry of the enterprise. It is higher in capital-intensive industries - mechanical engineering, etc. and relatively low in food, light industry, trade, etc.

The amount of operating leverage at the same total costs increases as the share of fixed costs in their total value increases. Its value is also higher, the closer the sales volume is to the break-even point.

With a high level of operating leverage, it is necessary to achieve an increase in sales volume (if there are appropriate market opportunities). However, in this situation (high level of operating leverage), the position of the enterprise is quite unstable and risky, since fluctuations in sales volume can lead to both an increase in profits and losses.

The amount of profit a company receives depends on sales volumes. Therefore, the analysis begins with a comparison of sales volume, revenue and profit.

According to the results:

1) assess how each indicator has changed (dynamics);

2) compare the pace of change;

3) highlight critical years of change;

4) calculate the average annual rate of change;

5) assess whether the increase in sales volume was accompanied by
profit growth.

When analyzing the latter, it should be borne in mind that profit, in addition to sales volume, is affected by changes in product prices, changes in costs and shifts in the structure of products sold. If we consider the relationship between profit and sales revenue, the analyzed dependencies can be presented as follows:

Tk - point of critical sales volume;

K - quantity sold in natural units;

Vr p - sales revenue;

Нр - fixed costs in the cost of production;

Рп - variable costs in the cost of production;

Pr - profit;

Dm - total amount of marginal income;

Ds - marginal income rate;

Du - the share of marginal income in sales revenue.

Main dependencies:

The purpose of the analysis is to determine the point of critical sales volume, above which there is a zone of profitability of the enterprise, below which there is a zone of losses.

The critical volume point Tk in monetary terms is equal to:

in kind:

The critical sales point is subject to constant control to assess the degree of profitability of the enterprise. The quantity and structure of products sold determine the profit margin. To this end, it is necessary to analyze the sales structure and then the impact of its changes on profits. The impact on the level of profit of the quantity and structure of goods sold is analyzed as follows:

Note. To simplify the calculations, it is assumed that fixed costs have not changed.

For further calculations of the impact of structural changes in products on profit, use the following formula:

The specific gravity is calculated for each product according to plan and actually, and then the average for the entire volume according to plan and actually:

Analytical assessment of the decision to accept an additional order with a lower selling price

When choosing alternatives Special attention it is necessary to pay attention to the pricing policy of the enterprise. The sales volume and profit of the enterprise depend on the price of the product. The price must compensate for the costs of production and sales of products, as well as provide profit to the manufacturer. The profit must be large enough for the enterprise to fulfill its tax obligations to the budget, make all the necessary deductions and create funds to reward employees, funds for social and industrial development. The price should also reflect the quality of the finished product. There are:

a) the wholesale price of the enterprise at which it ships its products to trade organizations or other customers;

b) the retail price at which trading organizations sell goods to the public.

The retail price is equal to the sum of the wholesale price and markups that take into account the profit and costs of the trading organization. Please note that currently negotiated prices prevail.

From the point of view of price analysis, you should pay attention to certain points using the stimulating role of price:

a) you can enter the market initially with a price lower than that of competitors. In this case, the enterprise conquers the sales market, expands the volume of sales, but there is a real danger of underestimating the costs of production and their possible increase;

b) it is possible to set a price lower than that of competitors if you know that the price of competitors is inflated and does not correspond to the real market value of the product. However, the danger is that by setting a very low price and then raising it sharply if necessary, the company will lose customers.

Hence the importance of establishing a pricing policy as a condition for the successful business of an enterprise. The price set for the product must meet two conditions:

a) be competitive;

b) bring profit to the enterprise.

When establishing a pricing policy, you should avoid setting fixed prices to customers, as there may be a need to adjust them, and then the company will suffer losses.

Question 2. Factors and reserves for reducing production costs

Important management decision is to correctly substantiate the production capacity of the enterprise and establish at what volumes of output production will be profitable and at what volumes it will not make a profit.

For this purpose, the following indicators are calculated: break-even sales volume, which ensures full reimbursement of the enterprise’s fixed costs; sales volume that guarantees the company the required amount of profit; enterprise security zone (financial stability margin).

Comparing the financial results of the reporting period with the previous one (in which there was a profit), we can conclude that one of the reasons for the decline in results economic activity is associated with the quality of the goods sold, the need to search for new products with better consumer properties, the need to conduct marketing market research, and an advertising campaign in order to cover a larger consumer market.

These indicators can be considered as the main factors in the formation of the amount of profit, by influencing which you can obtain the necessary results.

The main factors influencing the profit margin are the volume of trade turnover, the average level of gross income and the average level of distribution costs, the amount of unplanned income and expenses.

The amount of profit may change as a result of: an increase or decrease in the volume of turnover; changes in its structure; changes (in a positive or negative direction) in the amount of income with constant expenses; changes in expenses with constant income; simultaneously (but to varying degrees) changes in income and expenses4 changes in individual items of income and expenses (in different directions and in different sizes).

In modern market conditions, the sustainable and profitable activity of an enterprise depends on the internal capabilities of the enterprise, the interest of employees and the efficiency of using all resources at its disposal.

You can reduce the amount of expenses, and, consequently, increase the profit of the enterprise by reducing the purchase price of goods:

Using the entire system of price discounts in the process of “bargaining” batches of purchased goods, primarily, discounts on the quantity or amount of purchased goods, as well as discounts for permanent partnership;

Purchase individual goods abroad during periods of favorable exchange rates between national and foreign currencies (decrease in foreign exchange rates);

Carrying out commodity exchange (barter) operations with a favorable ratio of price levels for the goods being exchanged in various regional markets;

Purchasing batches of goods during seasonal and holiday sales at significantly reduced prices. This is especially beneficial for those organizations that have premises for storing and processing these products.

It is possible to increase the amount of profit by increasing the selling prices of goods:

Effective implementation of the developed pricing policy of the enterprise in the consumer market, ensuring its timely adjustment in necessary cases;

Using favorable trade conditions at certain stages of the planning period, especially when selling seasonal goods;

Increasing the level of trade services with a corresponding increase in the price level for individual goods.

The profit margin may change as a result of an increase in turnover. The volume of trade turnover depends on the receipt of goods and the state of inventory at the beginning and end of the reporting period. To increase trade turnover you need to:

Implementation of an effective marketing policy at the enterprise;

Diversification of the assortment by including a list of interchangeable and complementary products in the assortment, allowing for an increase in the completeness of purchases;

Representation of consumer loans for the sale of expensive goods;

Intensification of information activities of the enterprise.

Question 3. Cost analysis for the purpose of their control and regulation

Based on the relationship between profit, sales volume and product cost (i.e., marginal analysis), the following management decisions can be made:

Decisions on additional orders at a price below the cost of production;

Justification of the structure of commercial products;

Justification of the price option for a new product;

Selection of machinery and equipment options;

Justification for the decision to “produce” or “buy”;

Selecting a production technology option;

Choosing a solution taking into account resource limitations;

Justification of effectiveness investment projects.

The marginal method of analysis can also be used to solve various management problems.

Capacity utilization rate of an enterprise is determined by the ratio of the critical volume of production (sales) to the maximum production capacity of the enterprise. It is advisable to calculate this indicator as a percentage.

Safety zone for production of products (sales of goods) is defined as the difference between maximum production capacity and critical (break-even) production volume. This indicator is calculated in absolute terms and shows promising opportunities for increasing production at existing capacities.

Optimization of the structure of commercial products is an important source of reserves for increasing the amount of profit. In a simplified form, the best option there could be an increase in the share of those products that bring the greatest profit. However, it must be borne in mind that the production program should never be reduced to just one most profitable product in order to minimize the likelihood of bankruptcy due to possible changes in market conditions. To solve this problem, a multivariate calculation of the production program is carried out for the entire range of products possible for production.

Selection of technological machines and equipment options is carried out by comparing the cost of machines, the costs of their operation and productivity. In this case, the cost of equipment (machines) is considered as fixed costs, operating costs as variable. It can be seen that the latter directly depend on the volume of production.

Minimizing costs with the options of “own production” or “purchase” any parts, components, assemblies. To solve this problem, the principle of the relationship between production volume, cost and profit can also be used. In this case, the acquisition cost should not exceed the costs of “own production”.

Selecting a production technology option using the marginal method is carried out in a similar way as in the case of choosing machines and technological equipment. In this case, one should only keep in mind the need for comparability of the nature of production, i.e. What kind of production will it be - serial, mass, etc.

In addition to the mentioned cases, the marginal method of economic analysis can be used in solving such management problems as optimizing the structure of production with limited material and labor resources, choosing options for investment projects and others.

Nowadays, such approaches to pricing are becoming increasingly relevant, in which, first of all, factors related more to demand than to supply are taken into account, i.e. an assessment of how much the buyer can and wants to pay for the product offered to him. In this case, the calculation of the actual cost of the product cannot be directly used in setting sales prices. This approach to pricing shows the pointlessness of frequent preparation of accurate actual calculations in market conditions. However, it is necessary to know the possible limits of price reduction depending on the influence of various market factors. For this purpose, the marginal method of analysis can be successfully used. An essential area of ​​price policy related to the division of costs into variable and fixed is the calculation of various options for reducing prices. How will a decrease in prices affect the economic results of the economic (entrepreneurial) activity of an enterprise - will the amount of profit remain at the same level or will it increase depends on financial and managerial factors, namely: - what impact will the decrease in price have on the level of demand and, consequently, on revenue from the sale of goods; (financial factor); - what impact will a change in sales (production) volume have on the cost of production (managerial factor). The relationship between variable and fixed costs can be different and is determined by the technical and technological policy chosen by the enterprise. The dependence is not linear. It is important to find the optimal combination of fixed and variable costs, since changes in the cost structure can significantly affect the profit margin.

In modern conditions, economic forecasting is the initial stage of planning. Based on the study of patterns of development of various economic phenomena and processes, it identifies the most likely paths of this development and provides a basis for selection and justification decisions made at any level of management. Thus, the functions of economic forecasting, in our opinion, are exclusively analytical. But, at the same time, economic forecasting, being part of long-term analysis, plays an important role in the preparation and adoption of informed management decisions.

That. dividing costs into constant and variable and using categories of marginal income allows not only to determine the break-even sales volume, safety zone and amount of profit according to reporting data, but also to predict the level of these indicators for the future.

The cost of production directly affects the growth or decline of the enterprise's profit; in addition, factors influencing the cost of goods sold affect both the profit from sales and the balance sheet profit. Profit growth is equally influenced by lower costs and increased sales volumes (increased prices). Moreover, in the first case, the “quality” of profit can be considered higher, since its growth can be achieved through intensive means. For factor analysis of profit, we summarize the main indicators in general table. 2.

Table 2 - Analysis of the dynamics of balance sheet profit

The table shows that the profit growth rate was 135.8% from the previous year. Let's find out how the volume of products sold and the cost of products sold affected profits in 2012.

For analysis we will use the data from table. 2.

In order to analyze the profit from the sale of products (works, services), we give overall rating profit changes:

2964 - 1672 = 1292 thousand rubles

where ±P is the change in profit;

P0, P1 - profit of the base and reporting period.

Profit from product sales increased by 1,292 thousand rubles.

Then we will determine the quantitative impact of changes in factors.

Calculation of the impact on profit of changes in sales prices for sold products is defined as the difference between sales in the reporting year at prices of the reporting year and sales in the reporting year at prices of the base year (through sales revenue).

± Пz = ?qlzl - ?qlz0,

28790 - 27986 = + 804 thousand rubles.

where ±Pz is the change in profit due to price changes;

Qlzl, ?qlz0 - respectively, the sales volume in the reporting and base year.

Calculation of the impact on profit of changes in cost (due to structural changes in the composition of products) is defined as the difference between the actual cost of goods sold for the reporting year and the cost of goods sold for the reporting period in prices and conditions of the base year (through the costs of production of goods sold).

±Ps = Czo. from -- Czb. from,

25826 - 26413 = - 587 thousand rubles

where ±Ps is the change in profit due to changes in cost;

Czo. from -- actual cost of goods sold for the reporting year;

Czb. from -- cost of goods sold for the reporting year in prices of the base year.

These calculations showed that in 2012 there was a decrease in production costs, which influenced the increase in profit from sales.

Calculation of the impact on profit of changes in volume and structure is defined as the difference between the profit from sales, calculated at prices and costs of the base year for the actual sales volume, and the profit of the base year (or the planned value).

±Pv and str = Prvf. zb - Przb,

1573 - 1672 = - 99 thousand rubles.

where ±Pv and pp - change in profit due to changes in volume and structure;

Prvf. zb - profit from sales on actual volume in prices and costs of the base year;

Przb - profit calculated for all basic or planned indicators.

To find the influence of sales volume only, it is necessary to determine the influence of volume through the growth rate of product sales (Kr), i.e., determine the percentage of fulfillment of the plan for product sales measured at planned cost or in physical terms.

Kr = qf / qpl,

28790 / 15625 = 1,84

±Pv = PoKr - Po = Po * (Kr - 1),

1672 * 1.84 - 1672 = + 1404.48 thousand rubles.

where ±Pv is the change in profit due to changes in sales volume;

Po -- balance sheet profit;

Kr - growth rate of the volume of products sold;

qf, qpl - actual planned output in conditional physical terms.

Thus, the increase in production volume increased profit by 1404.48 thousand rubles.

Calculation of the impact on profit of changes in the product structure will be determined by the balance method:

±Pstr = ±Pv and str -- ±Pv,

(- 99) - (+ 1404.48) = - 1305.48 thousand rubles.

where +Pstr is the change in profit due to changes in the structure of sold products.

The change in the structure of product output reduced the profit by 1305.48 thousand rubles.

An analysis of the calculations shows that the increase in profit from sales occurred due to an increase in prices, which led to an increase in profit by 804 thousand rubles. and by reducing costs by 587 thousand rubles, which actually increased profits. The impact of changes in volume and structure reduced profits by a total of 99 thousand rubles. Thus, price factors and structural changes in production had an impact on the company’s profit.

The financial position of joint stock companies depends entirely on whether they receive sufficient profits. This is due to the fact that investors become and remain shareholders only if they are confident that the return on their invested capital, i.e., their receipt of dividends, given the same degree of risk, will be higher compared to other organizations.

For a comprehensive view of financial results advisable:

The level of leverage characterizes the riskiness of management.

If the enterprise high level production leverage, then small efforts by managers to quantitatively increase sales volumes can lead to a significant increase in profits, but, on the other hand, if sales volumes fall, the enterprise can quickly slide into losses.

Profit from sales of products (works, services) can be calculated using the following formula:

P= N– S,

where N is revenue from sales of products (works, services) without value added tax and excise taxes; S - production costs of sold products (works, services) at full cost. All factors that affect the cost of goods sold affect the profit from sales. Methodology for formalized calculation of the impact of cost on sales profit.

1. Impact on profit of changes in unit cost (p):

P1 = S1.0 – S1,

Where S 1.0 – cost of goods sold for the analyzed period, calculated in prices and conditions of the base period; S1 – actual cost of goods sold for the analyzed period.

2. Impact on profit of changes in production volume (P2) (assessed at base cost):

P2 = P0 x (K – 1),

where P0 is the profit of the base period;

K1 – growth rate of product sales volume (estimated at cost);

K1= S 1.0/S0

where S0 is the cost of the base period.

3. Calculation of the impact on profit of changes in cost caused by changes in the product structure (P3):

P3 = S0 x K2 – S1.0,

where K2 is the sales volume growth coefficient estimated at selling prices.

K 2= ​​N1.0/N0 ,

where N1.0 is the revenue of the reporting period in prices of the base period;

N0- revenue of the base period. When analyzing the implementation of the supply plan, the amounts of undelivered products for the reporting period are determined on an accrual basis, taking into account shortfalls in previous period and replenishment of undelivered products in subsequent periods.

59. CHARACTERISTICS OF THE ANALYSIS METHOD COSTS – SALES VOLUME – PROFIT

The theoretical basis for analyzing the behavior of costs and the interaction of costs, sales volume and profit is the direct cost accounting system - “direct costing”, which is also called a cost management system, an enterprise management system. The essence of the direct costing system is to divide production costs into variable and fixed. Variables include costs, the value of which changes with changes in production volume: costs of raw materials and materials, wages of main production workers, fuel and energy for technological purposes. It is customary to classify as constant costs those costs whose value does not change with changes in production volume, for example rent, interest on loans, accrued depreciation of fixed assets, some types wages enterprise managers. Variable costs characterize the cost of the product itself, all other (fixed) costs characterize the cost of the enterprise itself. The market is not interested in the value of the enterprise, but in the value of the product. The division of costs into fixed and variable is quite arbitrary, since many types of costs are semi-variable (semi-permanent) in nature. However, the disadvantages of conventional cost sharing are many times offset by the analytical advantages of the direct costing system.

Total production costs (Z) consist of two parts: constant (Zc) and variable (Zv), which is reflected by the equation:

Z= Zc + Z,

Another feature of the direct costing system is the combination of production and financial accounting. According to the “direct costing” system, accounting and reporting at enterprises are organized in such a way that it becomes possible to regularly monitor data according to the “cost – volume – profit” scheme. The basic report model for profit analysis is as follows:

1) sales volume – N;

2) variable costs – Z;

3) marginal income – D= N– Zv;

4) fixed costs – Zс;

5) profit – P= D-Zс.

Marginal income is the difference between sales revenue and variable costs, on the other hand, it is the sum of fixed costs and profit.

The next feature of the “direct-cos-ting” system is the development of a methodology for economic-mathematical and graphical representation and analysis of reports to forecast profits, to calculate the profitability threshold (the critical amount of revenue at which profit is equal to 0).

In a rectangular coordinate system, a graph of the dependence of cost (costs and income) and revenue on the number of units of output is plotted. Data on cost and revenue are displayed vertically, and the number of units of production is displayed horizontally. At the critical output point there is no profit and no loss. To the right of it is the profit (income) area. For each value (number of units of production), profit is determined as the difference between the value of marginal income and fixed costs.

To the left of the critical point is the area of ​​losses, which is formed as a result of the excess of the value of fixed expenses over the value of marginal income.

60. GOALS, OBJECTIVES AND MAIN PURPOSE OF THE ANALYSIS METHOD OF COSTS – SALES VOLUME – PROFIT

An element of the budget planning system is given in Methodical recommendations a system for calculating the cost of products (works, services), which is known from the international practice of management accounting and financial management - “direct costing”, or calculation of incomplete (truncated) cost. The methodology for analyzing variable and fixed costs is based on studying the relationship between three groups of indicators - costs, volume of production (sales) of products, profit, as well as predicting the value of each of them at a given value of the others. If the number of orders is known, then the cost and selling price can be calculated so that the organization can make a certain profit. The possibility of regular monitoring of the indicators of the “costs - sales volume - profit” scheme appears if accounting at the enterprise is organized using the “direct costing^› system. Total production costs (Z consist of two parts: constant (Zc) and variable (Zv), which is reflected by the equation:

Z= Zc + Zv.

Another feature of the direct costing system is the combination of production and financial accounting. According to the “direct costing” system, accounting and reporting at enterprises are organized in such a way that it becomes possible to regularly monitor data according to the “costs – sales volume – profit” scheme. The basic report model for profit analysis is as follows:

1 sales volume – N;

2 variable costs – Z.,

3 marginal income – D = N– Zv;

4 constant costs – Zc;

5 profit – P = D- Zс.

Marginal income is the difference between sales revenue and variable costs, on the other hand, it is the sum of fixed costs and profit. The analytical capabilities of the direct costing system are revealed most fully when studying the relationship between cost and product sales volume and profit. Product sales volume or revenue (N) related to cost (Z) and profit from sales (P) with the following ratio:

For the critical point (profit equals 0):

N= Z= Zc + Zv.

If revenue is represented as the product of the sales price per unit of product (C) and number of units sold (q), and variable costs - as the product of variable costs per unit of product (V), then we get the expanded equation:

C? qк = Zc + V? qк, ​​or (Ц – v) ? qк = Zc.

This equation is fundamental for obtaining the necessary estimates.

1. Calculation of critical production volume:

qк = Zc /(C – V) = Zc /d

Where d- marginal income per unit of product, rub.

2. Calculation of the critical volume of revenue (sales). To determine the critical sales volume, the critical production volume equation is used. By multiplying the left and right sides of this equation by the price (P) and making simple transformations, we obtain the necessary formula:

Nr=qr? C = (Zc? Ts)/d = Zc /(d/Ts) = Zc /((d? q) (Ts? q)) = Zc /(D / N)

Where D- marginal income for the entire output (the difference between revenue and the amount of variable costs).