Modern ways to optimize enterprise costs. Basic concepts of product cost optimization

Development of domestic production accounting and analysis, bringing it closer to international standards offers a study and analysis of the experience of organizing costing and cost analysis in countries with developed market economies.

In this work, the following systems are proposed for consideration:

– Absorption costing;

– ABC (Activity-based Costing) system;

– Direct-costing System.

– Controlling

Absorption costing. The absorption-costing system is designed to calculate total costs. It involves the distribution of all costs between sold products and remaining products. In this case, expenses are divided depending on their functional role into production, sales and administrative.

including fixed production costs

The absorption costing method has several options, Comparative characteristics which are presented in table 10.

Table 10 - Comparison of absorption costing options

Expenditures	Actual absorption costing	Normal absorption costing	Standard absorption costing
Basic materials		Actual consumption actual price	Expenses according to standard actual output standard price
Wage		Actual cost actual price	Consumption according to the norm actual output normal price
ODA Variables
Permanent ODA	Actual consumption actual ODA ratio	Actual consumption planned ODA coefficient	Expense according to the norm actual output planned ODA coefficient

Under the absorption-costing standard option, underlying production includes costs that should have been allocated to the product rather than those that actually occurred.

In normal calculation, the ODA distribution coefficient is multiplied by the actual volume. With standard costing, the budget ODA coefficient is multiplied by the standard, calculated as the product of the actual volume by the standard, for example, labor costs. In normal calculation, data is collected only on actual costs labor. With standard costing, both actual and normative data are generated.

Standard costing is similar to the domestic standard accounting system and allows you to take into account costs by distinguishing relations from norms and indicating their causes.

ABC (Activity-Based Costing) system. IN common system Activity-based costing, or activity-based costing, plays an important role in cost management.

The essence of this approach is as follows:

An effective way to reduce costs is to manage resource-consuming activities with the help of its drivers (reasons). Cost management must ensure real cost reduction by reducing activities that do not create added value and improving activities that do create it, that is, increasing the value of the product.

Briefly, the ABC system methodology can be defined as follows:

– determination of the main activities of the enterprise: main (capital-intensive, labor-intensive) and auxiliary (ordering materials, their receipt, processing, administrative expenses, etc.);

– determination of cost factors for specific types of activities (for example, if planned production costs are collected by series of component elements of an installation, then the main influencing factor will be the number of these series);

– creation of responsibility centers for each type of activity;

– transfer of costs from activities to the creation of products. The demand for products is taken as the distribution base. Cost factors that influence a specific type of activity act here as a process meter.

The costing method for operations is usually analyzed according to such parameters as: inventory valuation, decision making, control.

The main feature of the ABC system is the allocation of costs attributable to the production of a unit of production, a batch of products, production overhead and general business expenses.

This method has a number of advantages:

– it allows you to analyze overhead costs in detail, which has great importance For driving;

– makes it possible to more accurately determine the costs of unused capacity for their periodic write-off to the profit and loss account; unit cost estimated using this method, is the best financial assessment consumed resources, since it takes into account complex alternative ways identifying links between products and resource use;

– allows you to indirectly assess the level of labor productivity - deviation from the amount of resources consumed, and therefore from output or comparison of the actual level of cost distribution with the volume that could be possible with the actual provision of resources;

– not only delivers new information on costs, but also generates a number of non-financial indicators, mainly measuring production volume and determining the production capacity of the enterprise;

– costs for individual operations and the number of cost distribution objects represent individual performance measures; taken together, they can provide cost distribution coefficients that can serve as performance indicators for each type of activity; control by management personnel;

The introduction of the ABC system into the domestic practice of economic analysis of work would ensure reliable calculation of the cost of specific products, which would significantly increase the objectivity of assessing the profitability of products.

Direct costing system. In foreign theory and practice of accounting and analysis, the most accurate calculation is currently considered to be one that includes only costs directly related to the production of a given product, and not a calculation that, after numerous calculations and distributions, includes all types of expenses of the enterprise.

Therefore, in order to improve the methodology, the adoption management decisions Variable cost accounting (direct costing) was developed.

With the direct costing system, a limited cost is determined, which includes only the sum of variable costs. To evaluate and analyze the efficiency of the enterprise, this indicator is compared with revenue for the period and the marginal profit for the period is determined. reporting period(gross profit, coverage amount). The net profit of an enterprise is the difference between the received value and the amount of fixed costs, which are not distributed between products, but are written off as a total amount to the financial results of the reporting period (one-stage accounting of coverage amounts).

Revenues from sales

Variables production costs

Variable management and sales costs

Marginal profit by cost objects

Fixed costs

Net result for the reporting period (profit)

Distributed by cost object.

The fixed costs block can be divided into a number of segments:

– place of origin of costs;

– the total quantity of produced products of a particular type;

– group of products;

– center of responsibility;

- the enterprise as a whole.

An important advantage of the direct costing system is the possibility of a detailed and qualitative analysis of the relationship between production volume, cost, marginal income and profit.

In conditions market economy direct costing provides information about the possibility of use in competition dumping - selling goods at deliberately reduced prices, which is associated with the establishment of a lower price limit. This technique is used during periods of temporary reduction in demand for products to conquer sales markets.

Thanks to direct costing, the analytical capabilities of accounting are expanded, and a process of close integration of accounting and analysis is observed.

Despite all the advantages that the described system gives to the “creators” and users of information, the organization of production accounting and analysis using the “direct costing” system is associated with a number of problems that arise from the features inherent in this system, in particular:

– difficulties arise when dividing expenses into fixed and variable, since there are not so many purely fixed or purely variable costs;

– “direct costing” does not answer the questions of what the full cost of the product is, therefore additional distribution of semi-fixed costs is required when it is necessary to know the full cost of the finished product.

These problems require additional solutions, which, in principle, leads to more complicated and more expensive accounting and analytical procedures.

Thus, this system allows you to analyze costs and performance results, makes it possible to manage the amount of profit, which is the most important indicator activities of enterprises in a market economy requires a deliberate and balanced approach to use.

Controlling. Further development theories and practices of cost management and provision profitable activity enterprises led to the formation in the 1970s. controlling as a holistic concept economic management an enterprise that directs managers to identify all the chances and risks associated with making a profit.

Controlling is based on the principles of direct costing, but may also include elements of the “standard-cost” system and similar ones. It is wider than the two named systems, more diverse in purpose, functions, methods of planning, accounting and analysis, and the degree of use of information.

Controlling is not limited to controlling costs (the main function of the “standard-cost” system) and the profitability of production and sales of products (“direct costing”) - it also ensures the achievement of the goal set by the enterprise (as a rule, obtaining maximum profit, although in certain periods it may other guidelines may also be chosen, for example, conquering the market, eliminating a competitor).

Controlling often performs the functions internal control at the enterprise, maintaining the efficiency of departments and the organization as a whole. Unlike an audit, it is focused on current performance results and is not associated with documentary verification or the need to go to the places of business acts and operations.

A specific controlling tool is the coverage amount, which shows what part of the proceeds from the sale of products (works, services) at market prices remains with the enterprise after subtracting from it the direct variable costs of producing products, performing works and providing services.

Coverage amount includes fixed costs enterprises and profits. Fixed (semi-fixed) costs are mostly known. They include general production, general business and commercial expenses. Without them a lot of work can be determined by products (works, services) and production units, since they are most often calculated as a percentage of the basic wages of production workers.

By subtracting fixed (overhead) costs from the coverage amount calculated for a specific product, we quickly make a profit from the production and sale of this product. Thus, we are able, without performing labor-intensive accounting operations and calculations, to evaluate the contribution that each product or production unit makes to cover fixed costs and generate enterprise profit.

Different products, product groups or production units businesses make a retail contribution to the company's coverage amounts. In view of the above, this ideal indicator, expressed as a percentage, is an important criterion when planning production and sales of products in order to achieve the maximum economic result of the enterprise - profit.

There are two levels of controlling - strategic and operational.

Strategic controlling is aimed at creating the potential for success, i.e. ensuring the long-term existence of the enterprise. Its main task is to monitor the degree of adaptation of the enterprise to environment, i.e. identifying the feasibility of continuing the planned strategic activities during the implementation period of the strategic plan.

Operational controlling is aimed at achieving the planned level of income (profit). His main task is the assessment economic efficiency production processes, identifying " bottlenecks", causing a deviation of the expected (actual) profit from the planned one.

Controlling has specific tools, i.e. interconnected set methods for obtaining, processing, aggregating, analyzing, presenting and using various economic information.

The controller combines many functions of economic and production services, links and coordinates them from the point of view of obtaining the planned income. The controller is an internal consultant to enterprise managers. He can act effectively only when he is at top level management, because mistakes made by senior management, in most cases, cannot be compensated by subsequent links.

During the analysis in paragraph 2.2 thesis on cost accounting at DSK-NN LLC, it was revealed that when preparing documents, the enterprise often does not fill in certain details and indicators. A number of documents lack the signatures of the chief accountant and the head of the organization, as well as their serial numbers. While initial observation is the basis accounting.

In addition, at present, DSK-NN LLC does not have inventory records of raw materials for production, which makes it difficult to control their rational use.

When accounting for costs, in some cases the accounting methodology is violated in terms of correspondence of accounts.

The enterprise does not carry out work to identify illiquid materials that are unsuitable for further use, and unclaimed liquids that have not been used at the enterprise for a number of years and are suitable for sale, and no work is carried out to sell them.

It is obvious that it is impossible to effectively manage consumption in production without up-to-date information on the purchase of materials and the amount of inventory in the warehouse.

At the same time, there are violations of primary accounting, which include the following:

• - lack of agreements on liability with forwarders delivering raw materials to the enterprise;
• - presence of cases of above-limit supply of raw materials for production;
• - presence of facts of unauthorized replacement of limited raw materials with similar types.

Rationally constructed, timely and high-quality documentation is the main source of economic information.

It helps to increase the reliability of cost accounting, strengthen its control functions and reduce the labor intensity of work. In this regard, the chief accountant needs to develop a document flow schedule for accounting expenses at the enterprise, and hold an explanatory conversation with employees of DSK-NN LLC about the rules for drawing up primary accounting documents.

To increase the efficiency of information on expenses in DSK-NN LLC, it is necessary to automate accounting using the EK-Costs module, which is included in the 1C Accounting 8 software package.

Module "EK-Costs" (basic), the first product created on the basis latest technologies cost accounting. Using the standard 1C Accounting 8 configuration as a source of primary data, the module independently distributes costs at the end of the period, and also builds a Cost Graph displaying all cost flows in the enterprise.

Module purpose:

Calculation of the cost of products (works, services) in accounting

Calculation of the “cost” of products (works, services) in tax accounting

Presentation of the results obtained, both in the form of standard reports (tables) and in graphical form - using the Cost Graph

The most accurate cost accounting

The cost distribution mechanism used in the “EK-Costs” module, based on the compilation and solution of systems of linear algebraic equations (SLAE), allows you to obtain the most accurate actual values ​​of cost amounts moving between cost centers in the enterprise.

The EK-Costs module implements a unique mechanism for graphically displaying the enterprise structure, which allows you to visualize the movement of costs between cost centers on the Cost Graph.

The experience of using the method of closing costs using the SLAU solution has shown that creating a transparent structure of the enterprise and obtaining the actual amounts of costs makes it possible to detect unprofitable and low-profit areas of activity that were not identified with the “step-by-step” method of closing costs. This is a consequence of the use of standard-plan indicators in the “step-by-step” method, as a result of which more profitable areas of activity can “subsidize” unprofitable production segments for a long time.

The ability to obtain reliable factual data and a visual diagram of the movement of costs on the Cost Graph allows you to conduct an effective plan-fact analysis, study factors and eliminate the reasons that led to deviations from planned indicators, and make the right management decisions for each cost center.

Thus, to improve cost accounting at the analyzed enterprise, it is advisable to propose the following measures:

• - draw up a document flow schedule for cost accounting;
• - conduct an explanatory conversation with employees about the procedure for drawing up primary accounting documentation in terms of cost accounting;
• - use modern software to automate cost accounting.

The implementation of recommended measures to improve cost accounting in accordance with the requirements of Russian legislation will not require additional financial costs and will allow more accurate and efficient organization of primary cost accounting at the enterprise.

Introduction2
Chapter 1. Cost of marketable products and analysis of costs of raw materials and materials3
1.1. Analysis of labor costs3
1.2. Cost level analysis4
Chapter 2. Technical and economic factors and reserves for cost reduction6
2.1. Ways to optimize cost6
2.2. Calculation of the amount of cost reduction10
Chapter 3. Reserves for reducing complex costs11
3.1. Cost of industrial products and its structure. PAGEREF _Toc366832413
3.2. Product cost planning16
Conclusion20
List of used literature21

Introduction

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.
The largest share of the costs of industrial production falls on raw materials and basic materials, followed by wages and depreciation. IN light industry the share of raw materials and basic materials is 86%, and wages with deductions for social insurance- about 9%.
The cost of production is interconnected with production efficiency indicators. She reflects most the cost of products and depends on changes in the conditions of production and sales of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products and on the amount of costs for its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify internal production reserves for their reduction.
Purpose course work is to gain knowledge in the field of cost, identifying factors and reserves for cost reduction.

Chapter 1. Cost of marketable products and analysis of costs of raw materials and materials

Industrial enterprises, in addition to the indicator of reducing the cost of a unit of production, plan the cost of all marketable products in an absolute amount. When analyzing the implementation of the plan for the cost of marketable products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overexpenditures and to further reduce costs for each item. Such an analysis is associated with the introduction and strengthening of cost accounting at the enterprise, because allows you to establish the level of cost reduction for individual production links and evaluate the work of individual performers responsible for reducing costs in a given area.
Assessment of the implementation of the plan at the cost of all commercial products is carried out based on data on its actual volume and assortment, calculated according to the planned and actual costs of the reporting year.
In general, the cost of production consists of material costs, costs of paying wages to workers and complex expense items. An increase or decrease in costs for each element causes either an increase in price or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, workshop, general plant and other expenses.

1.1. Labor cost analysis

Costs for wages of production workers are reflected directly in cost items. The wages of auxiliary workers are mainly reflected in the cost items for the maintenance and operation of equipment; the wages of employees and engineers are included in shop and general plant expenses. The wages of workers engaged in auxiliary production are included in the cost of steam, water, electricity and affect the cost of marketable products not directly, but indirectly, through those complex items that include the consumption of steam, water and electricity.
Therefore, the analysis of wages is primarily carried out according to its general fund and the funds of individual categories of industrial and production personnel of the enterprise, regardless of which articles reflect this wage. After identifying the reasons that caused a change (deviation) in the wage fund of certain categories of workers, it is possible to determine the extent to which these deviations affected various items of product cost. The deviation from the wage fund plan must be adjusted by the percentage of fulfillment of the production plan, and the relative deviation from the planned wage fund must be calculated. It should be taken into account that an increase in output does not affect the wages of all categories of workers. If we also take into account the circumstances that the wage fund of industrial production personnel changes in proportion to the volume of output only for piece workers, then the relative savings cannot be calculated for the wage fund of engineers, employees, MOP, students and security personnel.
The use of funds for bonuses for workers has a great influence on the efficiency of the enterprise and on the expenditure of the wage fund. An analysis of the effectiveness of bonus provisions is carried out by comparing the additional profit received from the sale of products or savings from reducing its cost with the cost of bonuses.
The reduction in production costs is largely determined by the correct ratio of the growth rate of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thereby ensuring a reduction in production costs.

1.2. Cost level analysis

To analyze the level and dynamics of changes in the cost of products, a number of indicators are used. These include: production cost estimates, cost of commercial and sold products, reduction in the cost of comparable commercial products and costs per ruble of commercial (sold) products.
The cost of commercial products includes all the costs of the enterprise for the production and sale of commercial products in the context of costing items. The cost of sold products is equal to the cost of goods minus the increased costs of the first year mass production new products reimbursed from the development fund new technology, plus the production cost of products sold from last year's balances. Costs reimbursed from the fund for the development of new equipment are included in the cost of goods, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost accepted when approving prices:
SR= ST- ZN+ (SP2- SP1)
where CP is the cost products sold,
ST - cost of commercial products,
ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology,
SP1, SP2 - production cost of the balances of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.
To analyze the cost level for various enterprises or its dynamics for different periods of time, production costs should be reduced to the same volume. The cost per unit of production (costing) shows the enterprise’s costs for the production and sale of a specific type of product per one natural unit. Costing is widely used in pricing, cost accounting, planning and comparative analysis.
The indicator of reduction in the cost of comparable commercial products is used to analyze changes in cost over time with a comparable volume and structure of commercial products at those enterprises that have a stable range of products over time. Comparable products are understood as products that were mass-produced or mass-produced in the previous year. This also includes partially modernized products, if these changes did not lead to the introduction of new models, standards and technical conditions.

Chapter 2. Technical and economic factors and reserves for cost reduction

Currently, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of reducing it, calculations based on economic factors are used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of enterprise teams to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative, managerial and other overhead costs, reduction of defects and elimination of unproductive expenses and losses. .

2.1. Ways to optimize cost

Savings that determine the actual cost reduction are calculated according to the following composition (standard list) of factors:
2.1.1. Increasing the technical level of production. This is the introduction of new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and technical characteristics products; other factors that increase the technical level of production.
For this group, the impact on the cost of scientific and technical achievements and best practices is analyzed. For each event it is calculated economic effect, which is expressed in reduced production costs. Savings from implementing measures are determined by comparing the cost per unit of production before and after implementing the measures and multiplying the resulting difference by the volume of production in the planned year:
E = (SS-CH) * AN
where E is savings in direct current costs,
СС - direct current costs per unit of production before the implementation of the event,
CH - direct current costs after the implementation of the event,
AN is the volume of production in physical units from the beginning of the implementation of the event to the end of the planned year.
At the same time, carryover savings from those activities carried out in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the planned calculations of the previous year. For activities that are planned over a number of years, savings are calculated based on the volume of work performed using new technology in the reporting year only, without taking into account the scale of implementation before the beginning of this year.
Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the complete use of waste in production. A large reserve also conceals the improvement of products, a reduction in their material and labor intensity, a reduction in the weight of machinery and equipment, a reduction in overall dimensions, etc.
2.1.2. Improving the organization of production and labor. A reduction in cost can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improving production management and reducing production costs; improving the use of fixed assets; improvement of logistics; reducing transport costs; other factors that increase the level of organization of production.
With the simultaneous improvement of technology and production organization, it is necessary to establish savings for each factor separately and include them in the appropriate groups. If such a division is difficult to make, then savings can be calculated based on the targeted nature of the activities or by groups of factors.
The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development continuous production, increasing the shift ratio, streamlining auxiliary technological work, improving the tool economy, improving the organization of control over the quality of work and products). A significant reduction in living labor costs can occur with an increase in standards and service areas, a reduction in lost working time, and a decrease in the number of workers who do not meet production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (with social insurance charges and taking into account the costs of clothing, food, etc.). Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and salaries due to the release of management personnel.

profit market economy cost

Profit is one of the main indicators economic activity any commercial organization. The effectiveness of many economic levers of influence on production largely depends on the degree of its knowledge and use.

IN economic theory the concept of “profit” has different meanings. It may be about the income received by the enterprise, but also about the greater than expected satisfaction that the consumer will receive, or the benefit brought to the country by a particular activity. In all cases we're talking about about profit - enterprises, consumers, society as a whole.

Profit is an indicator that most fully reflects production efficiency, the volume and quality of products produced, the state of labor productivity, and the level of costs. At the same time, profit has a stimulating effect on strengthening commercial calculations and intensifying production under any form of ownership.

Profit is one of the main financial indicators plan and assessment of economic activities of organizations. The profits finance activities for the scientific, technical and socio-economic development of organizations.

The market economy enhances the multidimensional importance of profit. This is due to the fact that the enterprise, having received economic and business independence, decides for itself how, for what purposes and in what amounts to use the profit remaining at their disposal after paying taxes to the budget and other obligatory payments and deductions.

In a market economy, the importance of profit is enormous. The desire to obtain them should orient commodity producers to produce products needed by the consumer and with minimal costs. Thus, with developed competition, this will achieve not only the goal of entrepreneurship, but also the satisfaction of social needs.

Modern business conditions radically change the role and content of the analysis of the activities of an enterprise as a whole and its sections in particular. If, under the administrative-command economic system, fixed assets, material and labor resources, costs and profits, and finally - financial condition, then in market conditions came to the fore the financial analysis, and above all, analysis of financial results.

In market conditions, analysis of financial results should serve, first of all, to make the right management decisions. Information base for analysis is accounting reporting, which is largely simplified and closer to international accounting and reporting standards.

Analysis of financial results, based only on financial statements, is becoming external analysis which is usually carried out outside the enterprise by persons not working for this enterprise, but have a direct or indirect financial interest in it. Carrying out such an analysis makes it possible to obtain a very limited part of information about the activities of the enterprise, and thus does not allow identifying all the factors of its success.

Internal analysis should serve directly the purposes of managing the enterprise's activities. Source of information for internal analysis can be both financial statements and production and financial accounting data, i.e. information on the production and sale of products, its cost, various types costs, etc.

The importance of analyzing financial results, first of all, lies in the fact that it allows you to assess the quality of the enterprise. Therefore, at each specific enterprise it is necessary to conduct a systematic analysis of the formation, distribution and use of profits.

Research methodology factor analysis profit shows that when analyzing this indicator, as a rule, the following model is used:

P = q (ed - s),

Where P is the amount of profit; q - number of units of products sold; ed - selling price per unit of production; s is the cost per unit of production.

This model assumes that all the given indicators change on their own, independently of each other. Profit changes in direct proportion to sales volume if profitable products are sold. If the product is unprofitable, then profit changes inversely with sales volume.

Thus, the presence of such a model does not allow us to fully assess the relationship between the volume of production (sales) of products and its cost.

With an increase in production (sales) volume, the cost per unit of production decreases, since usually only the sum of variable costs increases (piece-rate wages of production workers, raw materials, supplies, fuel for technological goals, electricity), and the amount of fixed expenses (depreciation, rental of premises, time-based wage rate for workers, salaries and insurance of administrative and management personnel, etc.) remains, as a rule, unchanged.

Conversely, when production declines, the cost of products increases due to the fact that more fixed costs are incurred per unit of production.

In modern conditions, it is necessary to provide a systematic approach when studying the factors of changes in profit and forecasting its value. It, in turn, is based on the category of marginal income and the division of production costs into variable and fixed.

Marginal income is the sum of profit and fixed expenses.

This category is based on the fact that the complete absorption of all fixed costs involves writing off their full amount to the current results of the enterprise. In formalized form, marginal income (MI) can be represented by two basic formulas:

MD = P + 2DC and MD = N - 2AC

where P is profit; N - revenue from sales of products; Ztoct - fixed costs; 2variable - variable expenses.

When starting to analyze the impact of individual factors on profit, the above formula is transformed as follows:

To perform analytical calculations of sales profit in Western practice, indicators of sales revenue and the share of marginal income in sales revenue are often used instead of the indicator of the total amount of marginal income. The relationship between these indicators is as follows:

Bmd = MD / N,

Where is BMD - specific gravity marginal income in sales revenue

If we express the amount of marginal income from this formula, we obtain another formula for determining profit from sales:

P = N x Bmd - Zmct

Sales profit is affected by changes in:

• - quantity and structure of goods sold;
• - price level;
• - level of fixed expenses.

A necessary condition for making a profit is a certain degree of development of production, ensuring that the proceeds from the sale of products exceed the costs (expenses) of its production and sales.

The main factor chain that forms profit can be represented by the following diagram:

Costs ---> production volume ----> profit

The components of this scheme must be under constant close control. This problem is solved on the basis of organizing cost accounting using the “direct costing” system, the importance of which is increasing in connection with the transition to a market economy.

Optimizing the profit of an enterprise in market conditions requires a constant flow of operational information not only of an external nature (about the state of the market, demand for products, prices, etc.), but also internal information - about the formation of production costs and the cost of production.

This information is based on a system of production accounting of expenses by places of their occurrence and types of products, on identified deviations in resource consumption from standard norms and estimates, on data on cost calculation individual species products, accounting for sales results by type of product.

It is important to note that depending on accounting policy, produced by an enterprise in the field of production accounting, the degree of detail of cost accounting, and therefore analysis, is different for different enterprises.

The methodology for analyzing profit and cost also depends on the completeness of inclusion of costs in cost, the availability of separate accounting of variable and fixed costs.

The theoretical basis for profit optimization and cost analysis is the direct cost accounting system - “direct costing”, which is also called the “cost management system”, or “cost management system”, or “enterprise management system”.

The “direct costing” system is an attribute of a market economy. It has achieved high degree integration of accounting, analysis and management decision making.

The main attention in this system is paid to studying the behavior of resource costs depending on changes in production volumes, which allows you to flexibly and quickly make decisions on normalization financial condition enterprises.

The most important analytical capabilities of the direct costing system are the following: optimization of profits and product range; determining the price for new products; calculation of options for changing the production capacity of the enterprise; assessment of the efficiency of production (purchase) of semi-finished products; assessing the effectiveness of accepting an additional order, replacing equipment, etc.

It is known that for the purposes of profit and cost management, costs are classified according to various criteria.

The essence of the “direct costing” system is the division of production costs into variable and constant, depending on changes in production volume.

Variables include costs, the value of which changes with changes in production volume: costs of raw materials and supplies, wages of key production workers, fuel and energy for technological purposes and other costs.

Depending on the ratio of the growth rate of production volume and various elements of variable costs, the latter, in turn, are divided into proportional, progressive and digressive.

It is customary to refer to constant costs those costs, the value of which does not change with changes in production volume, for example, rent, interest on loans, accrued depreciation of fixed assets, some types of wages for managers of an enterprise, company and other expenses.

It should be noted that the division of costs into fixed and variable is somewhat 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.

In foreign practice, to increase the objectivity of dividing costs into fixed and variable, a number of effective practical methods have been proposed: the method of the highest and lowest points of production volume; method of statistical construction of an estimate equation; graphic method, etc.

Total production costs (Z) consists of two parts: constant (Z const) and variable (Zvar), which is reflected by the equation:

Z=Zconst+Z var, or in calculating the cost of one product Z = (C o + C 1) X,

where Z is the total production costs;

X - production volume (number of units of products);

Co - fixed costs per unit of product (product);

C 1 - variable costs per unit of product (rate of variable costs per unit of product).

To construct an equation for total costs and divide them into constant and variable parts using the high and low point method, the following algorithm is used.

• 1. Among the data on production volume and costs for the period, the maximum and minimum values ​​of volume and costs are selected, respectively;
• 2. Differences in levels of production volume and costs are found.
• 3. The rate of variable costs for one product is determined by attributing the difference in cost levels for the period (the difference between the maximum and minimum cost values) to the difference in production volume levels for the same period.
• 4. The total amount of variable costs for the maximum (minimum) volume of production is determined by multiplying the rate of variable costs by the corresponding volume of production.
• 5. The total amount of fixed costs is determined as the difference between all costs and the amount of variable costs.
• 6. An equation of total costs is drawn up, reflecting the dependence of changes in total costs on changes in production volume.

The degree of response of production costs to changes in production volume can be assessed using the so-called cost response coefficient. This coefficient is calculated by the formula

where: K is the cost response coefficient to changes in production volume; Z - changes in costs for the period / in %; N - changes in production volume / in %.

Rice. 1.

ABC - cost change line;

AD - line of fixed costs;

A is the point corresponding to the value of fixed costs;

B - the lowest point of production volume (costs);

C - the highest point of production volume (costs)

For fixed costs, the cost response coefficient equal to zero(K = 0). Depending on the value of the response coefficient, typical business situations are identified, which are listed in Table 1.

Table 1 Coefficient values

In table 2. Various options for cost behavior are presented depending on changes in production volume.

Table 2.

From Table 2 it can be seen that the total costs for all options with a production volume of 10 units. with a proportional increase in costs (K = 1), the total costs will be 290 thousand rubles. (0.14.70 + 4.70).

With a progressive increase in costs (K = 1.5), total costs will amount to 3186 thousand rubles. (0.14...70 + 45.5...70).

A digressive change in costs (K = 0.8) will give total costs in the amount of 106 thousand rubles.

Rice. 2.

In Fig. 2. a graphical representation of cost behavior is given depending on changes in volume; an image of cost behavior depending on changes in production volume is given.

Similarly, you can plot the behavior of costs per unit of production.

To ensure a reduction in costs and increase the profitability of the enterprise, the following condition must be met: the rate of reduction in digressive costs must exceed the rate of growth of progressive and proportional costs.

An important aspect of analyzing fixed expenses is dividing them into useful and useless (idle). This division is associated with an abrupt change in most production resources. For example, a company cannot purchase half a machine.

In this regard, resource costs do not grow continuously, but spasmodically, in accordance with the size of a particular resource consumed.

Thus, fixed costs can be represented as the sum of useful costs and useless ones not used in the production process.

Zconst = Zuseful + Z useless.

The amount of useful and useless costs can be calculated by having data on the maximum possible (Nmax) and actual volume of production (Neff.)

Z useless = (Zmax - Zeff.) . Zconst/Nmax

It is easy to calculate the value of useful expenses Zuseful = Neff. Zconst./Nmax

The analysis and assessment of wasteful costs is complemented by the study of all unproductive expenses of the enterprise. This issue is discussed further.

The division of costs into fixed and variable, and fixed costs into useful and useless, is the first feature of direct costing. The value of such a division is to simplify accounting and increase the efficiency of obtaining profit data.

The second 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.

Sales volume 1500

Variable costs 1000

Marginal income 500

Fixed expenses 300

Profit (net income) 200

Marginal income is the difference between sales revenue and variable costs. It represents, on the other hand, the sum of fixed expenses and net income. This circumstance makes it possible to construct multi-stage answers, which is important for detailed analysis.

The multiple preparation of income statements is the third feature of the direct costing system.

So, if in the above report the applied costs are divided into production and non-production, then the report will become three-stage. In this case, the production marginal income is first determined, then the income as a whole, then the net income. For example,

Sales volume 1500

Variable manufacturing costs - 900

Manufacturing contribution margin - 600

Variable manufacturing costs - 100

Marginal income - 500

Fixed expenses - 300

Profit (net income) - 200

The fourth feature of the direct costing system is the development of methods for economic-mathematical and graphical presentation and analysis of reports for forecasting net income.

In a rectangular coordinate system, a graph is drawn of the dependence of the cost (costs and income) on the number of units of output, and horizontally - the number of units of output (Fig. 3.).

Rice. 3.

where: q - volume of production (number of units of products); d - marginal income per unit of product, rub.

At the point of critical output (K) there is no profit and no loss. To the right of it is the shaded area of ​​net profits (income). For each value (number of units of production), net profit is determined as the difference between the amount of marginal income and fixed costs.

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

The analytical capabilities of the direct costing system are revealed most fully when studying the relationship between cost and product sales volume and profit. Let's write down the initial equation for analysis.

The volume of product sales or revenue (N) is related to the cost (Z) and profit from sales ® by the following ratio:

If the enterprise operates profitably, then the value of R > 0; if it is unprofitable, then R< 0. Если R = 0, то нет ни прибыли, ни убытка и выручка от реализации равна затратам.

The point of transition from one state to another (at R = 0) is called the critical point. It is applicable in that it allows one to obtain estimates of production volume, product price, revenue, level of fixed costs and other indicators, based on the requirements of the general financial condition of the enterprise.

For the critical point we have

N = Z or N = Zconst + Zvar.

This equation is fundamental for obtaining the necessary estimates.

1. Calculation of critical production volume

Marginal income for the entire output is determined as the difference between revenue and the amount of variable costs.

The profitability threshold (break-even point) is an indicator characterizing the volume of product sales at which the enterprise's revenue from the sale of products (works, services) is equal to all its total costs, i.e. This is the sales volume at which the company has neither profit nor loss

The amount of marginal income shows the enterprise’s contribution to covering fixed costs and making a profit.

Use in economic analysis dividing costs into variable and constant allows us to establish a functional relationship between profit, volume of production and sales and costs.

The presence of this dependence is used to perform non-labor-intensive calculations of various options for profit levels depending on the prices set, the structure of products sold by type, its assessment at the level of variable costs and the total amount of fixed costs. This relationship can be used to predict the break-even level of an organization.

The relationship between profit and sales volume and costs is such that profit from sales depends not only on the quantity sold, but also on the share of fixed costs that will be allocated to a unit of products sold.

Therefore, an organization should strive to reduce the amount of fixed costs, especially the share of fixed costs in the unit price. Fixed expenses can be adjusted downward due to that part of them that is regulated by the organization's management.

When the sales volume increases due to the expansion of the organization's production capacity, the amount of fixed expenses usually increases, but the growth rate of the latter should be lower in comparison with the expected increase in sales volume, otherwise there will be no noticeable increase in profits.

To calculate the point of critical sales volume depending on costs during an analytical study of various options for the ratio of factors, a calculation is performed using the formulas:

Vk = NC/1-NC/V

where Vk is sales revenue at the break-even point (profitability threshold); NZ - unchanging (fixed) costs; IZ -- changing (variable) costs; B -- sales revenue in the reporting year.

MD - marginal income = B - IZ - should be maximum, since this is a source of covering fixed costs and generating profit;

EOR - effect (power of influence) of operating leverage

Marginal income = B - IZ / Profit

Shows how many percentage changes in profit each percentage change in revenue gives (the elasticity between profit and sales revenue);

ZFP -- stock financial strength= V -- Vk,

those. the excess of actual revenue over the profitability threshold (in rubles or units). This is the organization's safe work zone.

To determine the volume and cost of sales at which commercial enterprise able to cover all its expenses without making a profit, but also without a loss, it is necessary to establish a break-even point. From proceeds from sales of products (excluding VAT, excise taxes, customs duties) conditionally variable costs are subtracted and marginal profit is obtained.

Next, semi-fixed expenses are subtracted from marginal profit and determined financial results(profit or loss). The break-even point is the amount of revenue at which the company receives neither profit nor loss.

Effective management of the product range allows you to increase profits and inflows Money in a short time and without significant investments.

An enterprise's resources are always limited, therefore, it is necessary to produce and sell only what brings sufficient profit and a stable cash flow.

To establish the optimal range of products for an enterprise, it is important to determine:

• - what the enterprise produces, including all services provided to third parties, and not just the main activities;
• - which goods or services are most attractive on the market and are in the greatest effective demand;
• - whether there are new markets for goods and services beneficial to the enterprise and whether it is possible to use new sales channels.

The main tasks include:

• - selection of operational marketing methods of portfolio analysis that will help maximize profits and cash flow;
• - collection of marketing information necessary for marginal accounting to analyze the product range;
• - interaction between the marketing department and marginal accounting.

The main tool of marginal accounting is the direct costing system, the essential characteristic of which is the differentiation of costs into fixed and variable components.

In market conditions and free competition, direct costing is important element management at the enterprise.

Administration and managers should always have at hand current information about how much it actually costs an enterprise to produce a particular product, provide services, or carry out a particular type of activity, regardless of the current salary of the director or chief accountant. , what are the costs of maintaining offices or other similar management expenses.

Therefore, today in the theory and practice of cost and profit management, the following principle of assessing the accuracy of calculation is applied: the most accurate calculation of a product is not the one that most fully, after numerous calculations and distributions, includes all types of expenses of the enterprise, but the one that includes only costs directly related to the production of these products, performance of works and services.

Calculating the cost of products using the direct costing system provides control over fixed costs, for investments in making a profit for each type of product produced, for compliance with the range of products. Such calculations reveal costs uncontrollable by responsibility centers, differences between profitable and unprofitable operations, and the behavior of costs relative to standards.

To others important point calculating the cost of products using the direct costing system is the connection between calculation and break-even analysis of production, which generates information for calculating the optimal ratio of production volume and profit.

The direct costing system focuses the attention of enterprise management on changes in marginal income for the enterprise as a whole and for individual products. It allows you to take into account products with greater profitability in order to switch mainly to their production, since the difference between the selling price and the amount of variable costs is not obscured as a result of writing off constant indirect costs to the cost of specific products.

All of the above suggests that direct costing is an important marketing tool - a production management system in a market economy, and this emphasizes the unity of accounting, analysis and management decision-making. Moreover, it is on its basis that the controlling system is built.