Variable costs per unit of output. Fixed and variable costs: examples

As we remember, we need a business plan not only to understand the goals and ways to achieve them, but also to justify the profitability and possibility of implementing our investment project.

When making calculations for a project, you come across the concept of fixed and variable costs, or expenses.

What are they and what is their economic and practical meaning for us?

Variable expenses, by definition, are those expenses that are not constant. They change. And the change in their value is associated with the volume of products produced. The higher the volume, the higher the variable costs.

What cost items are included in them and how to calculate them?

All resources that are spent on production can be classified as variable costs:

materials;
components;
employees' wages;
electricity consumed by a running machine engine.

The cost of all the necessary resources that must be spent to produce a certain volume of output. These are all material costs, plus wages of workers and maintenance personnel, plus the cost of electricity, gas, water spent in the production process, plus packaging and transportation costs. This also includes the costs of creating stocks of materials, raw materials and components.

Variable costs need to be known per unit of output. Then we can calculate at any time the total amount of variable costs for a certain period of time.
We simply divide the estimated cost of production by the volume of production in physical terms. We obtain variable costs per unit of production.

This calculation is made for each type of product and service.

How does unit costing differ from the variable cost of producing one product or service? Fixed costs are also included in the calculation.

Fixed costs are almost independent of production volumes.

These include:

administrative expenses (costs of maintaining and renting offices, postal services, travel expenses, corporate communications);
production maintenance costs (rent of production premises and equipment, machine maintenance, electricity, space heating);
marketing expenses (product promotion, advertising).

Fixed costs remain constant until a certain point when production volume becomes too large.

An important step for determining variable and fixed costs, as well as the entire financial plan, is the calculation of personnel costs, which can also be carried out at this stage.

Based on the data that we received in the organizational plan on structure, staffing, operating hours, as well as focusing on the data from the production program, we calculate personnel costs. We make this calculation for the entire period of the project.

It is necessary to determine the amount of remuneration for management personnel, production and other employees, as well as the total amount of expenses.

Don’t forget to take into account taxes and social contributions, which will also be included in the total amount.

All data is presented in tabular form for ease of calculation.

Knowing fixed and variable costs, as well as product prices, you can calculate the break-even point. This is the level of sales that ensures the enterprise’s self-sufficiency. At the break-even point, there is equality in the sum of all costs, fixed and variable, and the income from the sale of a certain volume of products.

Analysis of the break-even level will allow us to draw a conclusion about the sustainability of the project.

An enterprise should strive to reduce variable and fixed costs per unit of production, but this is not a direct indicator of production efficiency. It is necessary to take into account the specifics of the enterprise. High-tech industries may have high fixed costs, while low ones may occur in underdeveloped ones with old equipment. This can also be observed when analyzing variable costs.

The main goal of your company is to maximize economic profit. And this is not only cutting costs in any way, but also using various tools to reduce production and management costs through the use of more productive equipment and increased labor productivity.

There are several classifications of costs. Most often, costs are divided into fixed and variable. We will tell you what applies to each type of cost and give examples.

What is this article about?:

Cost classification

All costs of an enterprise, according to their dependence on production volumes, can be divided into constant and variable.

Fixed costs are company expenses that do not depend on the volume of production, sales, etc. These are costs that are necessary for the normal operation of the company. For example, rent. No matter how many goods the store sells, rent is a constant amount per month.

Variable costs, on the contrary, depend on the volume of production. For example, this is the salary of salespeople, which is expressed as a percentage of sales. The more sales a company has, the more sales.

Fixed costs per unit of production decrease with an increase in production volume, and, on the contrary, increase with a decrease in sales rates. Variable costs always remain the same per unit of product.

Economists call such costs conditionally fixed and conditionally variable. For example, rent cannot be indefinitely independent of production volume. All the same, at some point the production area will not be enough and more premises will be required.

That is, we can say that semi-variable costs are directly related to the main activity, while semi-fixed costs are more related to the activities of the enterprise as a whole, to its functioning.

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How it will help: contains visual examples of constructing classifiers of objects, media and cost items.

Fixed costs

Conditionally fixed costs include those whose absolute value does not change significantly when the volume of output changes. That is, these costs arise even when the organization is idle. These are general business and production expenses. Such expenses will always exist as long as the enterprise carries out its economic and financial activities. They exist regardless of whether it receives income or not.

Even if an organization’s production volume does not change significantly, fixed costs can still change. Firstly, production technology is changing - it is necessary to purchase new equipment, train personnel, etc.

What is included in fixed costs (examples)

1. Salary of management personnel: chief accountant, financial director, general director, etc. The salaries of these employees are most often salary. Of course, twice a month the employees receive this money regardless of how efficiently the organization operates or whether the founders make a profit ( ).

2. Company insurance premiums from the salary of management personnel. These are mandatory payments from salary. As a general rule, contributions are 30 percent + contributions to the Social Insurance Fund for industrial and professional accidents. diseases.

3. Rent and utilities. Rental expenses do not depend in any way on the company’s profit and revenue. You are required to transfer money to the landlord monthly. If the company does not comply with this condition of the lease agreement, the owner of the premises may terminate the agreement. Then there is a possibility that the business will need to be closed for some time.

4. Credit and leasing payments . If necessary, the company borrows money from the bank. Payments to the credit institution are required every month. That is, regardless of whether the company was profitable or at a loss.

5. Spending on security. Such expenses depend on the area of protected premises, the level of security, etc. But they do not depend on the volume of production.

6. Expenses for advertising and promotion of goods. Almost every company spends money on promoting a product. Indirectly, there is a relationship between advertising and sales volume, and, accordingly, production. But it is believed that these are independent quantities from each other.

The question often arises: is depreciation a fixed or variable cost? It is believed that they are permanent. After all, the company charges depreciation every month, regardless of whether it received income or not.

Variable costs

This is a company's expenses, which are directly dependent on production volume. For example, the cost of goods. The more a company sells, the more products it purchases.

Most often, variable costs arise when a company generates revenue. After all, the company spends part of the income received on the purchase of goods, raw materials and supplies for the manufacture of products, etc.

What refers to variable costs (examples)

Costs of goods for resale. There is a direct relationship here: the greater the company’s sales volumes, the more goods it needs to purchase.
Piece-rate part of remuneration for sellers. Most often, sales managers' salaries consist of two parts - salary and percentage of sales. Interest is a variable cost because it directly depends on sales volume.
Income taxes: income tax, simplified tax, etc. These payments directly depend on the profit received. If a company has no income, then it will not pay such taxes.

Why divide costs into fixed and variable?

Businesses separate fixed and variable costs to analyze performance. Based on the values of these costs, the break-even point is determined. It is also called coverage point, critical production point, etc. This is a situation when a company operates “at zero” - that is, income covers all its expenses - fixed and variable.

Revenue = Fixed expenses + Total variable expenses

The higher the fixed costs, the higher the company's break-even point. This means that you need to sell more goods in order to operate at least without a loss.

Price × Volume = Fixed costs + Variable costs per unit × Volume

Volume = Fixed Costs / (Price – Variable Costs per Unit)

where volume is the break-even sales volume.

By calculating this figure, a company can figure out how much it needs to sell to start making a profit.

Companies also calculate marginal income - the difference between revenue and variable costs. Marginal income shows how much an organization covers fixed costs.

Enterprise expenses can be considered in the analysis from various points of view. Their classification is made on the basis of various characteristics. From the perspective of the influence of product turnover on costs, they can be dependent or independent of increased sales. Variable costs, the definition of which requires careful consideration, allow the head of the company to manage them by increasing or decreasing sales of finished products. That is why they are so important for understanding the proper organization of the activities of any enterprise.

general characteristics

Variable Costs (VC) are those costs of an organization that change with an increase or decrease in the growth of sales of manufactured products.

For example, when a company ceases operations, variable costs should be zero. In order for a company to operate effectively, it will need to regularly evaluate its costs. After all, they influence the cost of finished products and turnover.

Such points.

The book value of raw materials, energy resources, materials that are directly involved in the production of finished products.
Cost of manufactured products.
Employees' salaries depending on the implementation of the plan.
Percentage from the activities of sales managers.
Taxes: VAT, tax according to the simplified tax system, unified tax.

Understanding Variable Costs

To correctly understand such a concept, their definitions should be considered in more detail. Thus, production, in the process of carrying out its production programs, spends a certain amount of materials from which the final product will be made.

These costs can be classified as variable direct costs. But some of them should be separated. A factor such as electricity can also be classified as a fixed cost. If the costs of lighting the territory are taken into account, then they should be classified specifically in this category. Electricity directly involved in the process of manufacturing products is classified as variable costs in the short term.

There are also costs that depend on turnover but are not directly proportional to the production process. This trend may be caused by insufficient (or over) utilization of production, or a discrepancy between its designed capacity.

Therefore, in order to measure the effectiveness of an enterprise in managing its costs, variable costs should be considered as subject to a linear schedule along the segment of normal production capacity.

Classification

There are several types of variable cost classifications. With changes in sales costs, they are distinguished:

proportional costs, which increase in the same way as production volume;
progressive costs, increasing at a faster rate than sales;
degressive costs, which increase at a slower rate with increasing production rates.

According to statistics, a company's variable costs can be:

general (Total Variable Cost, TVC), which are calculated for the entire product range;
average (AVC, Average Variable Cost), calculated per unit of product.

According to the method of accounting for the cost of finished products, a distinction is made between variables (they are easy to attribute to the cost) and indirect (it is difficult to measure their contribution to the cost).

Regarding the technological output of products, they can be production (fuel, raw materials, energy, etc.) and non-production (transportation, interest to the intermediary, etc.).

General variable costs

The output function is similar to variable cost. It is continuous. When all costs are brought together for analysis, the total variable costs for all products of one enterprise are obtained.

When common variables are combined and their total sum in the enterprise is obtained. This calculation is carried out in order to identify the dependence of variable costs on production volume. Next, use the formula to find variable marginal costs:

MC = ΔVC/ΔQ, where:

MC - marginal variable costs;
ΔVC - increase in variable costs;
ΔQ is the increase in output volume.

Calculation of average costs

Average variable costs (AVC) are the company's resources spent per unit of production. Within a certain range, production growth has no effect on them. But when the design power is reached, they begin to increase. This behavior of the factor is explained by the heterogeneity of costs and their increase at large scales of production.

The presented indicator is calculated as follows:

AVC=VC/Q, where:

VC - the number of variable costs;
Q is the quantity of products produced.

In terms of measurement, average variable costs in the short run are similar to the change in average total costs. The greater the output of finished products, the more total costs begin to correspond to the increase in variable costs.

Calculation of variable costs

Based on the above, we can define the variable cost (VC) formula:

VC = Material costs + Raw materials + Fuel + Electricity + Bonus salary + Percentage on sales to agents.
VC = Gross profit - fixed costs.

The sum of variable and fixed costs is equal to the total costs of the organization.

Variable costs, an example of calculation of which was presented above, participate in the formation of their overall indicator:

Total costs = Variable costs + Fixed costs.

Definition example

To better understand the principle of calculating variable costs, you should consider an example from the calculations. For example, a company characterizes its product output with the following points:

Costs of materials and raw materials.
Energy costs for production.
Salaries of workers producing products.

It is argued that variable costs grow in direct proportion to the increase in sales of finished products. This fact is taken into account to determine the break-even point.

For example, it was calculated that it amounted to 30 thousand units of production. If you plot a graph, the break-even production level will be zero. If the volume is reduced, the company’s activities will move to the level of unprofitability. And similarly, with an increase in production volumes, the organization will be able to receive a positive net profit result.

How to reduce variable costs

The strategy of using “economies of scale”, which manifests itself when production volumes increase, can increase the efficiency of an enterprise.

The reasons for its appearance are the following.

Using the achievements of science and technology, conducting research, which increases the manufacturability of production.
Reducing management salary costs.
Narrow specialization of production, which allows you to perform each stage of production tasks with better quality. At the same time, the defect rate decreases.
Introduction of technologically similar product production lines, which will ensure additional capacity utilization.

At the same time, variable costs are observed below sales growth. This will increase the efficiency of the company.

Having become familiar with the concept of variable costs, an example of the calculation of which was given in this article, financial analysts and managers can develop a number of ways to reduce overall production costs and reduce production costs. This will make it possible to effectively manage the rate of turnover of the enterprise’s products.

This question may arise from a reader familiar with management accounting, which is based on accounting data, but pursues its own goals. It turns out that some management accounting techniques and principles can be used in regular accounting, thereby improving the quality of information provided to users. The author suggests familiarizing yourself with one of the ways to manage costs in accounting, which the document on calculating product costs will help with.

About the direct costing system

Management (production) accounting is the management of the economic activities of an enterprise on the basis of an information system that reflects all the costs of the resources used. Direct costing is a subsystem of management (production) accounting based on the classification of costs into variable and fixed depending on changes in production volumes and cost accounting for management purposes only for variable costs. The purpose of using this subsystem is to increase the efficiency of resource use in production and economic activities and to maximize enterprise income on this basis.

In relation to production, there are simple and developed direct costing. When choosing the first option, the variables include direct material costs. All the rest are considered constant and are transferred in total to complex accounts, and then at the end of the period they are excluded from total income. This is income from the sale of manufactured products, calculated as the difference between the cost of products sold (revenue from sales) and variable cost. The second option is based on the fact that semi-variable costs, in addition to direct material ones, in some cases include variable indirect costs and part of the fixed costs, depending on the utilization rate of production capacity.

At the stage of implementation of this system, enterprises usually use simple direct costing. And only after its successful implementation can an accountant switch to more complex, developed direct costing. The goal is to increase the efficiency of resource use in production and economic activities and to maximize enterprise income on this basis.

Direct costing (both simple and developed) is distinguished by one feature: priority in planning, accounting, calculation, analysis and cost control is given to short-term and medium-term parameters compared to accounting and analysis of the results of past periods.

About the amount of coverage (marginal income)

The basis of the method of cost analysis using the “direct costing” system is the calculation of the so-called marginal income, or “coverage amount”. At the first stage, the amount of “coverage contribution” for the enterprise as a whole is determined. The table below displays this indicator along with other financial data.

As you can see, the amount of coverage (marginal income), which is the difference between revenue and variable costs, shows the level of reimbursement of fixed costs and profit generation. If fixed costs and the coverage amount are equal, the enterprise's profit is zero, that is, the enterprise operates at break-even.

Determination of production volumes that ensure break-even operation of the enterprise is carried out using a “break-even model” or establishing a “break-even point” (also called the coverage point, the point of critical production volume). This model is based on the interdependence between production volume, variable and fixed costs.

The break-even point can be determined by calculation method. To do this, you need to create several equations in which there is no profit indicator. In particular:

B = DC + AC ;

c x O = DC + AC x O ;

PostZ = (ts   - AC) x O ;

O=	*PostZ*	=	*PostZ*	, Where:
	*c - peremS*		md

B   - revenues from sales;

PostZ   - fixed costs;

PeremZ   - variable costs for the entire volume of production (sales);

variableS   - variable costs per unit of production;

ts   - wholesale price per unit of production (excluding VAT);

ABOUT - volume of production (sales);

md   - the amount of coverage (marginal income) per unit of production.

Let us assume that during the period variable costs ( PeremZ ) amounted to 500 thousand rubles, fixed costs ( PostZ ) are equal to 100 thousand rubles, and the production volume is 400 tons. Determining the break-even price includes the following financial indicators and calculations:

- ts = (500 + 100) thousand rubles. / 400 t = 1,500 rub./t;

- variableS = 500 thousand rubles. / 400 t = 1,250 rub./t;

- md = 1,500 rub. - 1,250 rub. = 250 rub.;

- ABOUT = 100 thousand rubles. / (1,500 rub./t - 1,250 rub./t) = 100 thousand rub. / 250 rub./t = 400 t.

The level of the critical selling price, below which a loss occurs (that is, you cannot sell), is calculated using the formula:

c = PostZ / O + AC

If we plug in the numbers, the critical price will be 1.5 thousand rubles/t (100 thousand rubles / 400 t + 1,250 rubles/t), which corresponds to the result obtained. It is important for an accountant to monitor the break-even level not only in terms of unit price, but also in terms of the level of fixed costs. Their critical level, at which total costs (variables plus fixed) are equal to revenue, is calculated using the formula:

PostZ = O x md

If you plug in the numbers, then the upper limit of these costs is 100 thousand rubles. (250 rub. x 400 t). The calculated data allows the accountant not only to track the break-even point, but also to a certain extent to manage the indicators that affect this.

About variable and fixed costs

The division of all costs into the specified types is the methodological basis for cost management in the direct costing system. Moreover, these terms mean conditionally variable and conditionally fixed expenses, recognized as such with some approximation. In accounting, especially when it comes to actual costs, nothing can be constant, but small fluctuations in costs can be ignored when organizing a management accounting system. The table below shows the distinctive characteristics of the costs mentioned in the heading of the section.

Fixed (semi-fixed) expenses	Variable (conditionally variable) expenses
Costs of production and sales of products that do not have a proportional connection with the quantity of products produced and remain relatively constant (time wages and insurance premiums, part of the costs of maintenance and production management, taxes and contributions to various funds)	Costs for production and sales of products, varying in proportion to the quantity of products produced (technological costs for raw materials, materials, fuel, energy, piecework wages and the corresponding share of the single social tax, part of transport and indirect costs)

The amount of fixed costs over a certain time does not change in proportion to changes in production volume. If production volume increases, then the amount of fixed costs per unit of output decreases, and vice versa. But fixed costs are not absolutely constant. For example, security costs are classified as permanent, but their amount will increase if the administration of the institution considers it necessary to increase the salaries of security workers. This amount may be reduced if the administration purchases technical equipment that will make it possible to reduce security personnel, and the savings on wages will cover the costs of purchasing these new technical equipment.

Some types of costs may include fixed and variable elements. An example is telephone costs, which include a constant term in the form of charges for long-distance and international telephone calls, but vary depending on the duration of the conversations, their urgency, etc.

The same types of costs can be classified as fixed and variable, depending on specific conditions. For example, the total amount of repair costs may remain constant as production volumes increase, or increase if production growth requires the installation of additional equipment; remain unchanged when production volumes are reduced, unless a reduction in the equipment fleet is expected. Thus, it is necessary to develop a methodology for dividing disputed costs into semi-variable and semi-fixed ones.

To do this, it is advisable for each type of independent (separate) expenses to assess the growth rate of production volumes (in physical or value terms) and the growth rate of selected costs (in value terms). The assessment of comparative growth rates is made according to the criterion adopted by the accountant. For example, this can be considered the ratio between the growth rate of costs and production volume in the amount of 0.5: if the growth rate of costs is less than this criterion compared to the growth of production volume, then the costs are classified as fixed costs, and in the opposite case, they are classified as variable costs.

For clarity, we present a formula that can be used to compare the growth rates of costs and production volumes and classify costs as constant:

(	*Aoi*	*x 100% - 100) x 0.5 >*	*Zoi*	*x 100% - 100* , Where:
	*Abi*		*Zbi*

Aoi   - volume of i-product output for the reporting period;

Abi   - volume of output of i-products for the base period;

Zoi   - i-type costs for the reporting period;

Zbi   - i-type costs for the base period.

Let's say that in the previous period the volume of production was 10 thousand units, and in the current period it was 14 thousand units. Classified costs for repair and maintenance of equipment are 200 thousand rubles. and 220 thousand rubles. respectively. The specified ratio is satisfied: 20 ((14 / 10 x 100% - 100) x 0.5)< 10 (220 / 200 x 100% - 100). Следовательно, по этим данным затраты могут считаться условно-постоянными.

The reader may ask what to do if during a crisis production does not grow, but declines. In this case, the above formula will take a different form:

(	*Abi*	*x 100% - 100) x 0.5 >*	*Zib*	*x 100% - 100*
	*Aoi*		*Zoi*

Let's assume that in the previous period the volume of production was 14 thousand units, and in the current period it was 10 thousand units. Classified costs for repair and maintenance of equipment are 230 thousand rubles. and 200 thousand rubles. respectively. The specified ratio is satisfied: 20 ((14 / 10 x 100% - 100) x 0.5) > 15 (220 / 200 x 100% - 100). Therefore, according to these data, costs can also be considered semi-fixed. If costs have increased despite a decline in production, this also does not mean that they are variable. Fixed costs have simply increased.

Accumulation and distribution of variable costs

When choosing simple direct costing, when calculating variable costs, only direct material costs are calculated and taken into account. They are collected from accounts 10, 15, 16 (depending on the adopted accounting policy and methodology for accounting for inventories) and written off to account 20 “Main production” (see. Instructions for using the Chart of Accounts).

The cost of work in progress and semi-finished products of own production is accounted for at variable costs. Moreover, complex raw materials, the processing of which produces a number of products, also refers to direct costs, although they cannot be directly correlated with any one product. To distribute the cost of such raw materials among products, the following methods are used:

The indicated distribution indicators are suitable not only for writing off costs for complex raw materials used for the manufacture of different types of products, but also for production and processing in which direct distribution of variable costs to the cost of individual products is impossible. But it’s still easier to divide costs in proportion to sales prices or natural indicators of product output.

The company is introducing simple direct costing in production, which results in the production of three types of products (No. 1, 2, 3). Variable costs - for basic and auxiliary materials, semi-finished products, as well as fuel and energy for technological purposes. In total, variable costs amounted to 500 thousand rubles. Products No. 1 produced 1 thousand units, the selling price of which was 200 thousand rubles, products No. 2 - 3 thousand units with a total selling price of 500 thousand rubles, products No. 3 - 2 thousand units with a total selling price of 300 thousand . rub.

Let's calculate the cost distribution coefficients in proportion to sales prices (thousand rubles) and the natural output indicator (thousand units). In particular, the first will be 20% (200 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 1, 50% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for products No. 2, 30% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for products No. 3. The second coefficient will take the following values: 17% (1 thousand . units / ((1 + 3 + 2) thousand units)) for product No. 1, 50% (3 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2 , 33% (2 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2.

In the table we will distribute variable costs according to two options:

Name	Types of cost distribution, thousand rubles.
Name	By product release	At selling prices
Product No. 1	85 (500 x 17%)	100 (500 x 20%)
Product No. 2	250 (500 x 50%)	250 (500 x 50%)
Product No. 3	165 (500 x 33%)	150 (500 x 30%)
Total amount	500	500

Options for the distribution of variable costs are different, and more objective, in the author’s opinion, is assignment to one or another group based on quantitative output.

Accumulation and distribution of fixed costs

When choosing a simple direct costing, fixed (conditionally fixed) costs are collected on complex accounts (cost items): 25 “General production expenses”, 26 “General business expenses”, 29 “Production and household maintenance”, 44 “Sales expenses”, 23 "Auxiliary production". Of the above, only commercial and administrative expenses can be reported separately after the gross profit (loss) indicator (see the financial results statement, the form of which is approved By order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n). All other costs must be included in the cost of production. This model works with developed direct costing, when there are not so many fixed costs that they can not be distributed to the cost of production, but can be written off as a decrease in profit.

If only material costs are classified as variables, the accountant will have to determine the full cost of specific types of products, including variable and fixed costs. There are the following options for allocating fixed costs for specific products:

in proportion to variable cost, including direct material costs;
in proportion to the shop cost, including variable cost and shop expenses;
in proportion to special cost distribution coefficients calculated on the basis of fixed cost estimates;
natural (weight) method, that is, in proportion to the weight of the products produced or another natural measurement;
in proportion to the “selling prices” accepted by the enterprise (production) according to market monitoring data.

In the context of the article and from the point of view of using a simple direct costing system, it begs the attribution of fixed costs to costing objects based on previously distributed variable costs (based on variable cost). We will not repeat ourselves; it would be better to point out that the distribution of fixed costs by each of the above methods requires special additional calculations, which are performed in the following order.

The total amount of fixed costs and the total amount of expenses according to the distribution base (variable cost, shop cost or other base) are determined from the estimate for the planned period (year or month). Next, the distribution coefficient of fixed expenses is calculated, reflecting the ratio of the amount of fixed expenses to the distribution base, using the following formula:

*Kr =*	n		m	Zb , Where:
	*SUM*	*Salary /*	*SUM*
	*i=1*		*j=1*

Kr   - coefficient of distribution of fixed costs;

Salary   - constant costs;

Zb   - distribution base costs;

n , m   - number of cost items (types).

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period amounted to 1 million rubles. Variable costs are equal to 500 thousand rubles.

In this case, the distribution coefficient of fixed costs will be equal to 2 (1 million rubles / 500 thousand rubles). The total cost based on the distribution of variable costs (by product output) will be increased by 2 times for each type of product. We will show the final results taking into account the data from the previous example in the table.

Name
Product No. 1	85	170 (85 x 2)	255
Product No. 2	250	500 (250 x 2)	750
Product No. 3	165	330 (165 x 2)	495
Total amount	500	1 000	1 500

The distribution coefficient is calculated similarly for applying the “proportional to sales prices” method, but instead of the sum of the costs of the distribution base, it is necessary to determine the cost of each type of marketable product and all marketable products in prices of possible sales for the period. Next, the general distribution coefficient ( Kr ) is calculated as the ratio of total fixed costs to the cost of marketable products in prices of possible sales using the formula:

*Kr =*	n		p	*Ctp* , Where:
	*SUM*	*Salary /*	*SUM*
	*i=1*		*j=1*

Stp   - the cost of marketable products in prices of possible sales;

p   - number of types of commercial products.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period amounted to 1 million rubles. The cost of manufactured products No. 1, 2, 3 in sales prices is 200 thousand rubles, 500 thousand rubles. and 300 thousand rubles. respectively.

In this case, the distribution coefficient of fixed costs is equal to 1 (1 million rubles / ((200 + 500 + 300) thousand rubles)). In fact, fixed costs will be distributed according to sales prices: 200 thousand rubles. for product No. 1, 500 thousand rubles. for product No. 2, 300 thousand rubles. 

Name	- for product No. 3. In the table we show the result of the distribution of costs. Variable expenses are distributed based on product sales prices.	Variable costs, thousand rubles.	Fixed costs, thousand rubles.
Product No. 1	100	Total cost, thousand rubles.	300
Product No. 2	250	200 (200 x 1)	750
Product No. 3	150	500 (500 x 1)	450
Total amount	500	1 000	1 500

300 (300 x 1)

In conclusion, variable and fixed costs are somewhat similar to direct and indirect costs, with the difference that they can be more effectively controlled and managed. For these purposes, cost management centers (CM) and responsibility centers for cost formation (CO) are created at manufacturing enterprises and their structural divisions. The former calculates the costs that are collected in the latter. At the same time, the responsibilities of both the control center and the central authority include planning, coordination, analysis and cost control. If both there and there are distinguished between variable and fixed costs, this will allow them to be better managed. The question of the advisability of dividing expenses in this way, posed at the beginning of the article, is resolved depending on how effectively they are controlled, which also implies monitoring the profit (break-even) of the enterprise.

Order of the Ministry of Industry and Science of the Russian Federation dated July 10, 2003 No. 164, which introduced additions to the Methodological provisions for planning, accounting for costs of production and sales of products (works, services) and calculating the cost of products (works, services) at chemical enterprises.

This method is used with a predominant part of the main product and a small share of by-products, valued either by analogy with its costs in standalone production, or at the selling price minus the average profit.

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Conditionally fixed costs(English) total fixed costs

In simple terms, these are expenses that remain relatively unchanged during the budget period, regardless of changes in sales volumes. Examples are: administrative expenses, expenses for rent and maintenance of buildings, depreciation of fixed assets, expenses for their repairs, time wages, on-farm deductions, etc. In reality, these expenses are not constant in the literal sense of the word. They increase with the increase in the scale of economic activity (for example, with the advent of new products, businesses, branches) at a slower pace than the growth of sales volumes, or they grow spasmodically.

What do variable costs include (formula)?

That's why they are called conditionally constant.

Interest bankruptcy
leasing
Depreciation
Payment security, watchmen checkpoints
Payment rental
Salary management personnel layoffs

(English) variable costs

Variable Cost Examples

Examples direct variables costs are:

Energy costs, fuel;

Examples indirect variables

Break even (BEP — break-even point

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P

VER =or VER = =

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs

V.C.(unit variable cost

P (unit sale price

C(unit contribution margin

C.V.P.

Overhead

Indirect costs

Depreciation deductions

Variable costs: what are they, how to find and calculate them

Marginal cost formula

Concept of marginal cost

The marginal cost formula is calculated by the ratio of the increase in total costs to the increase in the quantity of goods. Also, the marginal cost formula is determined by the ratio of the increase in variable costs (the change in the sum of total costs is equal to the change in the variable costs of each additional unit) to the increase in the quantity of goods.

Types of costs

Each enterprise, in its quest to obtain maximum profit, incurs costs for the acquisition of production factors, while striving to achieve the level of production of a given volume of output at the lowest cost.

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

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

Individual expenses for a specific company,
Social costs are the costs of producing a certain type of product that are borne by the entire economy,
Opportunity costs
Production costs, etc.

Also, costs are classified into 2 groups:

Fixed costs include investments in order to ensure stable production. This type of cost is constant and does not depend on production volume;
Variable costs include costs that are subject to easy adjustment without causing damage to the enterprise's activities (they change in accordance with production volumes).

Marginal cost formula

Marginal cost is the change in the total cost of the enterprise in the process of producing each additional unit of a product.

The marginal cost formula is as follows:

MC = TC/Q

Here TC is the increase (change) in total costs;

Q – increase (change) in the volume of product output.

To calculate the increase in total costs, use the following formula:

TS = TS2 TS1

To calculate changes in output, the following equality is used:

Q = Q2 Q1

Substituting these equalities into the marginal cost formula, we obtain the following formula:

MC = (TC2 TC1) / (Q2 Q1)

Here Q1, T1 is the initial quantity of output and the corresponding quantity of costs,

Q2 and TC2 – the new quantity of output and the corresponding value of costs.

Meaning of marginal cost

Calculating marginal costs makes it possible to determine the degree of benefit from producing each additional unit of goods.

Marginal costs are an important economic tool that determines the strategy of industrial development. The level of marginal costs makes it possible to show the volume of production at which the enterprise needs to stop in order to obtain the maximum amount of profit.

In the case of an increase in production and sales volumes, the enterprise's costs change as follows:

A uniform change indicates that marginal cost is constant, equal to variable cost per unit of output;
The accelerated change reflects rising marginal costs as output increases;
A slow change shows a reduction in the firm's marginal costs if its costs for purchased raw materials decrease with increasing output.

Examples of problem solving

Search Lectures

Variable Cost Examples

Conditionally fixed and conditionally variable costs

In general, all types of costs can be divided into two main categories: fixed (conditionally fixed) and variable (conditionally variable). According to the legislation of the Russian Federation, the concept of fixed and variable costs is present in paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Conditionally fixed costs(English)

Variable Cost Examples

total fixed costs) - an element of the break-even point model, representing costs that do not depend on the volume of output, contrasted with variable costs, which add up to total costs.

This type of cost largely overlaps with overhead, or indirect costs that accompany the main production, but are not directly related to it.

Detailed examples of semi-fixed costs:

Interest for obligations during the normal operation of the enterprise and maintaining the volume of borrowed funds, a certain amount must be paid for their use, regardless of the volume of production, however, if the volume of production is so low that the enterprise is preparing for bankruptcy , these costs can be neglected and interest payments can be stopped
Enterprise property taxes , since its value is quite stable, are also mainly fixed expenses, however, you can sell property to another company and rent it from it (form leasing ), thereby reducing property tax payments
Depreciation deductions using the linear method of accrual (evenly for the entire period of use of the property) in accordance with the selected accounting policy, which, however, can be changed
Payment security, watchmen , despite the fact that it can be reduced by reducing the number of workers and reducing the load on checkpoints , remains even during idle time of the enterprise, if it wants to preserve its property
Payment rental depending on the type of production, duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
Salary management personnel under conditions of normal functioning of the enterprise is independent of production volumes, however, with accompanying restructuring of the enterprise layoffs ineffective managers can also be reduced.

Variable (conditionally variable) costs(English) variable costs) are expenses that change in direct proportion in accordance with the increase or decrease in total turnover (sales revenue). These costs are associated with a business's operations to purchase and deliver products to consumers. This includes: the cost of purchased goods, raw materials, components, some processing costs (for example, electricity), transportation costs, piecework wages, interest on loans and borrowings, etc. They are called conditional variables because their direct proportional dependence on sales volume actually exists only during a certain period. The share of these costs may change over a certain period (suppliers will raise prices, the rate of inflation of selling prices may not coincide with the rate of inflation of these costs, etc.).

The main sign by which you can determine whether costs are variable is their disappearance when production stops.

Variable Cost Examples

In accordance with IFRS standards, there are two groups of variable costs: production variable direct costs and production variable indirect costs.

Manufacturing variable direct costs- these are expenses that can be attributed directly to the cost of specific products based on primary accounting data.

Manufacturing Variable Indirect Costs- these are expenses that are directly dependent or almost directly dependent on changes in the volume of activity, however, due to the technological features of production, they cannot or are not economically feasible to be directly attributed to the manufactured products.

Examples direct variables costs are:

Costs of raw materials and basic materials;
Energy costs, fuel;
Wages of workers producing products, with accruals for it.

Examples indirect variables costs are the costs of raw materials in complex production. For example, when processing raw materials - coal - coke, gas, benzene, coal tar, and ammonia are produced. When milk is separated, skim milk and cream are obtained. It is possible to divide the costs of raw materials by type of product in these examples only indirectly.

Break even (BEP — break-even point) - the minimum volume of production and sales of products at which costs will be offset by income, and with the production and sale of each subsequent unit of product the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or taking into account the expected profit margin.

Break-even point in monetary terms- such a minimum amount of income at which all costs are fully recouped (profit is equal to zero).

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P (see below for explanation of meanings)

Revenue and costs must relate to the same period of time (month, quarter, six months, year). The break-even point will characterize the minimum acceptable sales volume for the same period.

Let's look at the example of a company. Cost analysis will help you clearly determine BEP:

Break-even sales volume - 800/(2600-1560)*2600 = 2000 rubles. per month. Actual sales volume is 2600 rubles/month. exceeds the break-even point, this is a good result for this company.

The break-even point is almost the only indicator about which we can say: “The lower, the better. The less you need to sell to start making a profit, the less likely it is to go bankrupt.

Break-even point in units of production- such a minimum quantity of products at which the income from the sale of these products completely covers all the costs of its production.

Those. It is important to know not only the minimum allowable revenue from sales as a whole, but also the necessary contribution that each product should bring to the total profit - that is, the minimum required number of sales of each type of product. To do this, the break-even point is calculated in physical terms:

VER =or VER = =

The formula works flawlessly if the enterprise produces only one type of product. In reality, such enterprises are rare. For companies with a large range of production, the problem arises of allocating the total amount of fixed costs to individual types of products.

Fig.1. Classic CVP analysis of the behavior of costs, profits and sales volume

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs) - the value of fixed costs,

V.C.(unit variable cost) - the value of variable costs per unit of production,

P (unit sale price) - cost of a unit of production (sales),

C(unit contribution margin) - profit per unit of production without taking into account the share of fixed costs (the difference between the cost of production (P) and variable costs per unit of production (VC)).

C.V.P.-analysis (from the English costs, volume, profit - expenses, volume, profit) - analysis according to the “costs-volume-profit” scheme, an element of managing the financial result through the break-even point.

Overhead- costs of conducting business activities that cannot be directly correlated with the production of a specific product and therefore are distributed in a certain way among the costs of all produced goods

Indirect costs- costs that, unlike direct ones, cannot be directly attributed to the manufacture of products. These include, for example, administrative and management costs, costs for staff development, costs in production infrastructure, costs in the social sphere; they are distributed among various products in proportion to a justified base: the wages of production workers, the cost of materials consumed, the volume of work performed.

Depreciation deductions- an objective economic process of transferring the value of fixed assets as they wear out to the product or services produced with their help.

Assessing the behavior of production costs

The dependence of production costs on the level of business activity of the enterprise characterizes the behavior of costs. Business activity An enterprise is determined by the level of use of its production capacity, labor productivity, and the introduction of new technologies. To assess cost behavior, the production capacity of the enterprise is of greatest importance. Production capacity is the volume of products that the enterprise produces or will be able to produce in the reporting period or in future periods.

There are three types of production capacity: theoretical, practical and normal.

Theoretical Production capacity is the maximum volume of output that a company can achieve if all machines and equipment operate optimally without downtime. In practice, this indicator is used only in analytical calculations to assess the level of production capacity utilization.

Practical production capacity is the theoretical capacity minus equipment downtime, interruptions and other reasonable downtime.

Normal capacity represents the average annual volume of manufactured products required to meet sales needs. When assessing cost behavior, the plant's normal capacity is used.

To assess the behavior of costs, they are classified into:

- permanent;

— variables;

- conditionally permanent.

In addition, it is calculated cost response factor:

Where y - the rate of increase in costs for a certain period;

X - growth rate of business activity of the enterprise.

It is believed that fixed costs remain unchanged over a short period of time. If K r. h.= 0, then the costs are constant.

Variable costs vary depending on production volume. They are divided into proportional, progressive and digressive.

Proportional costs- costs that vary in direct proportion to production volume. If K r. h.= 1, then the costs are proportional.

Progressive Costs - costs, the growth of which outstrips the growth of production volume. If K r. h.

>1, then the costs are considered progressive.

Digressive are costs whose growth rates are lower than the growth rates of production volume. If 0<K r. h.<1, то это дигрессивные затраты.

Each type of cost corresponds to a specific cost behavior chart:

1.proportional 2.progressive 3.digressive

In real life, it is rare to encounter purely fixed or variable costs. In most cases the costs are conditionally constant (conditional variables). These costs contain both variable and fixed components. Such costs include entertainment expenses, advertising expenses, compensation for the use of personal transport, certain types of taxes, etc. Therefore, semi-fixed costs can be presented in the form of a formula:

y = a + b*X,

Where at— the total amount of semi-fixed costs;

A— constant part of costs;

V— cost response coefficient;

X - volume of production (indicator of business activity).

If there is no constant part in this formula, then this type of cost is variable. If the cost response coefficient for this item takes on a zero value, then these costs are of a constant nature.

Related information:

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Search Lectures

Variable Cost Examples

Conditionally fixed and conditionally variable costs

Conditionally fixed costs(English) total fixed costs) - an element of the break-even point model, representing costs that do not depend on the volume of output, contrasted with variable costs, which add up to total costs.

This type of cost largely overlaps with overhead, or indirect costs that accompany the main production, but are not directly related to it.

Detailed examples of semi-fixed costs:

Interest for obligations during the normal operation of the enterprise and maintaining the volume of borrowed funds, a certain amount must be paid for their use, regardless of the volume of production, however, if the volume of production is so low that the enterprise is preparing for bankruptcy , these costs can be neglected and interest payments can be stopped
Enterprise property taxes , since its value is quite stable, are also mainly fixed expenses, however, you can sell property to another company and rent it from it (form leasing ), thereby reducing property tax payments
Depreciation deductions using the linear method of accrual (evenly for the entire period of use of the property) in accordance with the selected accounting policy, which, however, can be changed
Payment security, watchmen , despite the fact that it can be reduced by reducing the number of workers and reducing the load on checkpoints , remains even during idle time of the enterprise, if it wants to preserve its property
Payment rental depending on the type of production, duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
Salary management personnel under conditions of normal functioning of the enterprise is independent of production volumes, however, with accompanying restructuring of the enterprise layoffs ineffective managers can also be reduced.

The main sign by which you can determine whether costs are variable is their disappearance when production stops.

Variable Cost Examples

In accordance with IFRS standards, there are two groups of variable costs: production variable direct costs and production variable indirect costs.

Manufacturing variable direct costs- these are expenses that can be attributed directly to the cost of specific products based on primary accounting data.

Examples direct variables costs are:

Costs of raw materials and basic materials;
Energy costs, fuel;
Wages of workers producing products, with accruals for it.

Break-even point in monetary terms- such a minimum amount of income at which all costs are fully recouped (profit is equal to zero).

BEP =* Revenue from sales

Or, which is the same thing BEP = = *P (see below for explanation of meanings)

Revenue and costs must relate to the same period of time (month, quarter, six months, year). The break-even point will characterize the minimum acceptable sales volume for the same period.

Let's look at the example of a company. Cost analysis will help you clearly determine BEP:

Break-even sales volume - 800/(2600-1560)*2600 = 2000 rubles. per month. Actual sales volume is 2600 rubles/month. exceeds the break-even point, this is a good result for this company.

The break-even point is almost the only indicator about which we can say: “The lower, the better. The less you need to sell to start making a profit, the less likely it is to go bankrupt.

Break-even point in units of production- such a minimum quantity of products at which the income from the sale of these products completely covers all the costs of its production.

VER =or VER = =

The formula works flawlessly if the enterprise produces only one type of product. In reality, such enterprises are rare.

Variable costs in an enterprise

For companies with a large range of production, the problem arises of allocating the total amount of fixed costs to individual types of products.

Fig.1. Classic CVP analysis of the behavior of costs, profits and sales volume

Additionally:

BEP (break-even point) - break even,

TFC (total fixed costs) - the value of fixed costs,

V.C.(unit variable cost) - the value of variable costs per unit of production,

P (unit sale price) - cost of a unit of production (sales),

Depreciation deductions- an objective economic process of transferring the value of fixed assets as they wear out to the product or services produced with their help.

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

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

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

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

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

OBVMADBEFUS PVTBFOBS ЪBCHYUYNPUFSH.

tYU. 8.1. dYOBNYLB UHNNBTOSHI

RPUFPSOOSHI ЪBFTBF

tYU. 8.2. dYOBNYLB HDEMSHOSHCHI

RPUFPSOOSHI ЪBFTBF

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

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

lb = fb / fP,

HERE l - LPJZHYGYEOF BMBUFYUOPUFY (TEBZYTPCHBOYS) ЪBFTBF;

fЪ - FENR YЪNEOOYS ЪBFTBF, %;

fP - FENR YЪNEOOYS PVYENB DESFEMSHOPUFY, %.

felheye ЪBFTBFSCH UYYFBAFUS RPUFPSOOSCHNY, EUMY SING OE TEBZYTHAF ABOUT YЪNEOOYE PVAENB DESFEMSHOPUFY (LPJZHYGYEOF BMBUFYUOPUFY YJDETZEL TBCHEO OHMA). oBUYOBS U OHMS RP NETE TPUFB PVYAENB DESFEMSHOPUFY SING HCHEMYUYCHBAFUS CH PFOPUYFEMSHOP VPMSHYEK RTPRPTGYY, RPFPNH RPMHYUYMY OBCHBOIE RTPZTEUYCHOSHI RETENEOOOSHI ЪBFTBF(LPZHZHYGYEOF BMBUFYUOPUFY VPMSHYE EDYOYGSHCH). dYOBNYLB UHNNBTOSCHY KHDEMSHOSCHI RTPZTEUUYCHOSCHI RETENEOOSCHI YJDETZEL RTEDUFBCHMEOB ABOUT TYU. 8.3. ъBFEN RP NETE KHCHEMYUEOYS PVYAENB DESFEMSHOPUFY RETENEOOOSCH YJDETSLY YJNEOSAFUS CH PDYOBLPCHSHI U OIN RTPRPTGYSI, Y YI OBSCHCHBAF RTPRPTGYPOBMSHOSCHNY RETENEOOOSCHNY ЪBFTBFBNY(LPZHZHYGYEOF BMBUFYUOPUFY TBCHEO EDYOYGE). yI RPCHEDEOYE YMMAUFTYTHEFUS ABOUT TYU. 8.4.

tYU. 8.3. dYOBNYLB RTPZTEUUYCHOSCHI RETENEOOOSCHIJBFTBF:

B) UHNNBTOSHI; B) KhDEMSHOSHCHI

tYU. 8.4. dYOBNYLB RTPRPTGYPOBMSHOSHI RETENEOOSHHI ЪBFTBF:

B) UHNNBTOSHI; B) KhDEMSHOSHCHI

y DEKUFCHYEN ZBLFPTB LLPOPNYY ABOUT NBUYFBVE RTPYCHPDUFCHB TPUF RETENEOOSCHI YJDETZEL UFBOPCHYFUS VPMEE NEDMEOOSHN, YUEN TPUF PVYAENB DESFEMSHOPUFY. bfj bftbfshch DEZTEUYCHOSHI RETENEOOSCHI YJDETZEL(LPZHZHYGYEOF BMBUFYUOPUFY NEOSHYE EDYOYGSHCH). zTBZHYLY RPCHEDEOYS DEZTEUUYCHOSHI ЪBFTBF - UPCHPLHROSCHY CH TBUUEFE ABOUT EDYOYGH RTPDHLGYY - RTYCHEDEOSHCH ABOUT TYU. 8.5.

tYU. 8.5. dYOBNYLB DEZTEUUYCHOSCHI RETENEOOOSCHI JBFTBF:

B) UHNNBTOSHI; B) KhDEMSHOSHCHI

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

Variable costs per unit of output. Fixed and variable costs: examples

What cost items are included in them and how to calculate them?

Cost classification

Fixed costs

What is included in fixed costs (examples)

Variable costs

What refers to variable costs (examples)

Why divide costs into fixed and variable?

general characteristics

Understanding Variable Costs

Classification

General variable costs

Calculation of average costs

Calculation of variable costs

Definition example

How to reduce variable costs

About the direct costing system

About the amount of coverage (marginal income)

About variable and fixed costs

Accumulation and distribution of variable costs

Accumulation and distribution of fixed costs

What do variable costs include (formula)?

Variable costs: what are they, how to find and calculate them

Marginal cost formula

Concept of marginal cost

Types of costs

Marginal cost formula

Meaning of marginal cost

Examples of problem solving

Variable Cost Examples

Variable Cost Examples

Assessing the behavior of production costs

Variable Cost Examples

Variable costs in an enterprise

8.1. uHEOPUFSH Y LMBUUYZHYLBGYS YJDETZEL

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

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