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10.11 Types of costs

When we considered the periods of production of a firm, we talked about the fact that in the short run the firm can change not all the factors of production used, while in the long run all factors are variable.

It is these differences in the ability to change the volume of resources with a change in the volume of production that led economists to break all types of costs into two categories:

fixed costs;
variable costs.

fixed costs (FC, fixed cost) - these are those costs that cannot be changed in the short run, and therefore they remain the same with small changes in the volume of production of goods or services. Fixed costs include, for example, rent for premises, costs associated with maintaining equipment, repayments of previously received loans, as well as various administrative and other overhead costs. For example, it is impossible to build a new oil refinery within a month. Therefore, if an oil company plans to produce 5% more gasoline next month, then this is possible only at existing production facilities and with existing equipment. In this case, a 5% increase in output will not lead to an increase in the cost of equipment maintenance and maintenance. industrial premises. These costs will remain constant. Only the amount paid will change. wages, as well as the cost of materials and electricity (variable costs).

The fixed cost schedule is a horizontal straight line.

Average fixed costs (AFC, average fixed cost) are fixed costs per unit of output.

variable costs(VC, variable cost) are those costs that can be changed in the short term, and therefore they grow (decrease) with any increase (decrease) in production volumes. This category includes costs for materials, energy, components, wages.

Variable costs show such dynamics from the volume of production: up to a certain point they increase at a killing pace, then they begin to increase at a growing pace.

The variable cost schedule looks like this:

Average variable cost (AVC) is the variable cost per unit of output.

Standard Average Chart variable costs looks like a parabola.

The sum of fixed costs and variable costs is total cost (TC, total cost)

TC=VC+FC

Average total cost (AC, average cost) is the total cost per unit of output.

Also, average total costs are equal to the sum of average fixed and average variables.

AC = AFC + AVC

AC graph looks like a parabola

A special place in economic analysis occupy marginal cost. Marginal cost is important because economic decisions usually involve marginal analysis of available alternatives.

Marginal cost (MC) is the incremental cost of producing an additional unit of output.

Since fixed costs do not affect the increment in total costs, marginal cost is also an increment in variable costs when an additional unit of output is produced.

As we have already said, formulas with a derivative in economic problems are used when smooth functions are given, from which it is possible to calculate derivatives. When we are given separate points (discrete case), then we should use formulas with ratios of increments.

The marginal cost graph is also a parabola.

Let's plot the marginal cost graph together with the graphs of average variables and average total costs:

In the graph above, you can see that AC always exceeds AVC because AC = AVC + AFC, but the distance between them shrinks as Q increases (because AFC is a monotonically decreasing function).

You can also see on the chart that the MC chart crosses the AVC and AC charts at their lows. To substantiate why this is so, it suffices to recall the relationship between average and marginal values already familiar to us (from the “Products” section): when the marginal value is below the average, then the average value decreases with an increase in volume. When the limit value is higher than the average value, the average value increases as the volume increases. Thus, when the limit value crosses the mean value from the bottom up, the mean value reaches a minimum.

Now let's try to correlate the graphs of the general, average, and limit values:

These graphs show the following patterns.

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Introduction

cost economic profit production

The costs of production and sales of products are one of the most important indicators characterizing the activities of the enterprise. Their value has an impact on the final results of the enterprise and its financial condition.

A certain level of costs that develops at the enterprise is formed under the influence of processes occurring in its production, economic and financial spheres. Thus, the more efficient the use of material, technical, labor and financial resources and more rational methods of management, the more opportunities for reducing the cost of production and sales of products in the economic mechanism of the enterprise.

The main cost functions include: ensuring simple reproduction, the implementation of a monetary form of cost accounting for the consumed elements of the production process, a pricing function, etc.

Initial data.

Table 1.

Table 2.

option number	Time spent on operations, min	Issue volume, pcs.

Category of works

1 . Calculation required amount equipment for praboutproduction program

The calculation of the amount of equipment for each i-th operation is carried out according to the formula:

where PP is the production program for the release of the product according to the plan, pieces;

ti is the complexity of manufacturing the product at the i-th operation, min.;

Fd - the actual fund of the operating time of the equipment in the calculated year, hour.

The actual fund of equipment operation time is calculated by the formula:

where Dr \u003d 266;

Tcm - shift duration, hour;

Kcm - the number of work shifts per day;

%pr - the percentage of lost working time for scheduled preventive maintenance of equipment (5-10%);

The amount of equipment Qpi is taken equal to a larger integer.

The calculation results are summarized in Table 1.1.

Table 1.1 - Equipment load factor

the name of the operation	Number of workplaces	Coefficient downloads	Number of accepted
	estimated	accepted

The calculation of the equipment load factor is carried out according to the formula

where Kzi - load factor of the i-th type of equipment;

Qpi - estimated amount of equipment;

Qpi - accepted amount of equipment;

The average equipment load factor is determined by the formula

where Кз.av. - average equipment load factor;

n is the number of operations.

2 . Calculation of variable costs

Costs are the total cost of a business. Costs are variable and fixed. Variables are those that change with the volume of production. They include material costs, salaries of the main production workers with deductions according to the accepted rate, and business expenses. In this course work, all variable costs are calculated per product.

In order to determine variable costs, it is necessary to calculate the value of individual items and cost elements.

Costs for raw materials and supplies

The cost of materials per unit of production is calculated by the formula:

where C is the price of 1 kg. material, rub.;

m - product weight, kg;

c.m. - material utilization factor;

Ntr - the rate of transport and procurement costs.

The cost of materials for the release program will be:

Soth - the cost of waste (10% of the cost of materials).

The cost of materials (excluding returnable waste) will be

MZ = SMprog - Soth

Coth = SMprog H 0.1

Labor costs of key production workers

The labor costs of the main production workers are calculated in the following order:

The hourly rate of the first category is calculated:

where TSmes - monthly tariff rate of the first category, rub.;

PDF - the average time of work of one worker per month, hour (167.3).

piece-rate is calculated for each operation according to the formula

where SR is the piece rate for this operation, rub.;

HTS - hourly tariff rate of the worker performing this operation;

Kt i - increasing tariff coefficient of the corresponding category;

Ti - the complexity of processing the product at the i-th operation.

Tariff coefficients of the corresponding categories are presented in table. 2.1.

Table 2.1 - Tariff coefficients

	Coefficient	Hourly rate

CHTSmes 1 - monthly tariff rate of the first category.

The piece rate for a product is equal to the sum of the piece rates for operations:

The wages of the main production workers for one product is equal to the total piece-rate for this product:

The salary of the main production workers for the program will be:

The bonus to the main production workers is calculated by the formula:

where K pr \u003d 30% is a coefficient that takes into account the bonus to the main production workers.

Additional wages of the main workers:

Kd = 1.5 - coefficient taking into account the additional wages of the main production workers.

The cost of wages for the main production workers will be:

Deductions from the wages of production workers are calculated by the formula:

where Sosn - the rate of deductions for social needs under the current legislation, 35%.

3 . Calculation of fixed costs

Costs for the maintenance and operation of equipment

The cost of maintaining and operating the equipment includes the cost of paying site maintenance personnel, auxiliary workers; equipment depreciation; expenses for the repair and operation of equipment, the cost of auxiliary materials; electricity for technological purposes and others.

Calculation of the number of auxiliary workers

Auxiliary workers belong to the category of workers whose labor is paid according to time system payment. Time wages - wages for hours worked in accordance with the hourly wage rate of a worker of the corresponding category.

To calculate the cost of wages for auxiliary workers, it is necessary to determine their number based on the data in Table 3.1.

Table 3.1 - Calculation of the number of auxiliary workers

Profession	Number of workers in one shift	Discharge of the worker	Auxiliary number. workers in two shifts
fitter	1 for 5 machines
Repairman	1 for 15 machines
transport worker	1 for 6 machines
Controller	1 for 10 machines
Tool dispenser

Based on the number of machines and the two-shift operation of the enterprise, the number of auxiliary workers will be: 62 people

Labor costs for support workers

The cost of wages for auxiliary workers is determined for each profession according to the formula:

where TFOTvsp.r. - tariff wage fund for auxiliary workers, thousand rubles.

Pr - bonus to auxiliary workers, rub. (thirty%)

ZPd - additional wages for auxiliary workers, rub.

The tariff wage fund is calculated by the formula:

where Nvsp.r. - the number of auxiliary workers of the corresponding profession, people.

Fef. - effective fund of working hours of auxiliary workers for a year.

i - profession.

The annual effective working time fund of auxiliary workers is calculated by the formula:

where Tcm is the duration of the work shift, hour;

% absent - the percentage of absenteeism for good reasons, % (10%);

Tariff wage fund

Auxiliary workers bonus

Additional wages for auxiliary workers will be:

Labor costs for support workers:

Social contributions are calculated by the formula

The calculation results are summarized in table 3.2

Table 3.2 - Labor costs of auxiliary workers

Profession working
fitter
Repairman
transport worker
Controller
Tool dispenser

Process energy costs

Process energy costs are calculated using the formula:

where Te \u003d 284 rubles. - tariff for 1 kW/h of electricity, rub.;

Rust - power of the installed equipment, kW;

Fd - actual fund of equipment operation time, hour;

Ko - coefficient of simultaneous operation of equipment (0.7);

Efficiency - efficiency of equipment operation (0.8);

Kp - coefficient of electricity losses in the network (0.9).

Table 3.3 - Calculation of the installed capacity of the equipment

equipment	Quantity equipment	Installed capacity of a piece of equipment el./dv, kW	Total installed power, kW

Table 3.4 - Equipment data

equipment	Number of equipment	Price equipment, thousand rubles	The cost of equipment, taking into account the TZR*, mln. rub.	depreciation rate,	Amount of depreciation, million rubles
			5=gr. 3 * gr. 4*1.05

*ТЗР - transportation and procurement costs (5% of the cost of equipment).

Calculation of depreciation deductions for equipment

Depreciation allowances are deductions intended for full recovery equipment.

Depreciation deductions for equipment are determined by the formula:

where Sob - the total cost of equipment, thousand rubles;

Ktr - coefficient taking into account transportation costs (1.05);

Na - annual depreciation rate, %;

Calculation of equipment repair costs

Repair costs technological equipment make up 12% of their value:

Cost calculation for auxiliary materials

The cost of auxiliary materials is calculated by the formula

where M is the cost of auxiliary materials, rubles, (1,800 thousand rubles per 1 machine per year);

Q - quantity of equipment, pcs.

Maintenance cost calculation Vehicle

The cost of vehicles is 40% of the cost of equipment, and the depreciation rate is 12.5% of the cost of vehicles.

where Str. - book value of vehicles, thousand rubles;

Atr - depreciation of vehicles, thousand rubles.

The cost of repairing vehicles is 9% of their book value

Calculation of costs for low-value and wearing items

Depreciation of low-value and wearing items (tools, inventory) - 450 thousand rubles. for 1 machine per year. (imbp)

Calculation of expenses for the maintenance and operation of equipment

To calculate the amount of costs for the maintenance and operation of equipment, we will compile Table 3.5.

Table 3.5 - Expenses for the maintenance and operation of equipment

Expenditures	Symbol	Structure, %
1. Wage fund for auxiliary workers
2. Deductions from the wages of auxiliary workers	OSNvsp.r.
3. Cost of process electricity
4. Depreciation deductions for technological equipment
5. Equipment repair costs
6. Cost of auxiliary materials
7. Vehicle depreciation
8. Vehicle repair costs
9. Depreciation of low-value and wearing items
Total RSEA

overhead costs

General production costs include the costs of managing the enterprise and organizing work. These include: salaries of managers, engineers, technical workers, junior service personnel with deductions for social needs. Also includes depreciation of production premises, costs of Maintenance, stationery and other expenses.

Calculation of the number of employees

Table 3.5 - staffing enterprises

Job title	amount for 2 shifts	Salary per month, rub. (number of base units per month)
Head of the enterprise
Deputy Head
Shift Supervisor
Technologist-normizer
Economist accountant
Storekeeper
Cleaning lady (MOP)

Calculation of the cost of paying employees

The annual payroll of employees is calculated on the basis of the monthly rate and the number of employees in each regular position.

The tariff fund for the remuneration of employees is calculated by the formula

where Om - salary per month, rub.

Service i - the number of employees for a given i-th category, pers.

where Kb - the number of base units per month;

B - base value, thousand rubles. (35 thousand rubles)

Tariff wage fund for employees

Employees' Award

3OT of employees

FSZNemployees

The calculation results are summarized in Table 3.6.

Table 3.6 - Labor costs of employees.

Job title	Salary per month, thousand rubles	Number, people	annual TFOT,

Supervisor enterprises
Shift Supervisor
Deputy leader
Technologist- rater
Economist- accountant
Storekeeper
Cleaning woman

Maintenance costs for production facilities

The total area of industrial premises is determined based on the area of equipment (working area), workplaces, other industrial premises, plus 2 sq.m. allocated for each workplace.

Table 3.7 - Working area occupied by equipment

Number of equipment by operations	Overall dimensions of the equipment, m	Working area, m 2 (gr. 1 * gr. 2)

The norm of the area for 1 workplace is 2 m 2.

Other production facilities:

· the area of passages - 15% of the working area occupied by the equipment;

· storage facilities - 6% of the working area occupied by the equipment;

administrative premises - 10% of the working area occupied by equipment;

· household premises - 15% of the working area occupied by the equipment.

The total area of industrial premises is equal to the sum of all the above calculated areas:

Stotal \u003d Swork + Sr.m + Sproh + Sskl + Sadm + Sbyt.

Stotal \u003d 580.942 + 106 + 87.14 + 34.86 + 58.1 + 87.14 \u003d 954.2 m 2

The cost of the building is determined by the formula

where Cm is the price of 1 sq. m. of production area, ($ 450.);

Stot - the total area of industrial premises, m 2.

Depreciation of industrial premises (1%) is determined by the formula:

The cost of repairing production facilities is 2.5% per year of their cost.

Depreciation of production inventory

The cost of production inventory is 3% of the cost of equipment.

The annual rate of depreciation of production equipment is 12.5% of their value.

The cost of repairing production equipment is 9% per year of its value:

Health and safety costs

The cost of safety and labor protection is 450 thousand rubles. per year per job.

Lighting expenses

Lighting costs are calculated using the formula

where Te is the tariff for 1 kW/h; (284 rubles)

Des - the need for lighting, kW; (0.025kW per 1 sq.m.)

Пп - total illuminated area, sq. m.

Phos-fund of time for lighting the premises to take 2400 hours.

Other expenses (heating, office expenses, etc.) make up 10% of the sum of lines 1-8 of general production expenses.

Calculation of overhead costs

The above calculations of overhead costs are summarized in table 3.8.

Other expenses take 10% of the amount of lines 1 - 8.

Table 3.8 - General production costs

	Symbol	Structure, %
1. Labor costs for managers, specialists, employees, MOS
2. Deductions for social needs
3. Depreciation of industrial premises
4. Expenses for renovation of premises
5. Depreciation of production inventory
6. Inventory repair costs	Maturity inv.
7. Health and safety costs
8. Lighting costs
9. Other expenses
Total general production costs:

General running costs

General business expenses are 120% of general production expenses

OHR = OPRC120/100

4 . Calculation of cost, unit price and profit

Unit cost calculation

Cost - the cost of production and sale of products in monetary terms, as well as taxes and deductions included in the cost.

The cost price is the most important indicator that characterizes the qualitative side of the enterprise, the economic efficiency of production. The cost is included in the price, and determines the level of profit. It is also the main generalizing indicator of the work of the enterprise.

Based on the above calculations, we calculate the cost of production. To do this, we will compile table 4.1.

Table 4.1 - Production costs

Expenditures	Conv. designations	Amount, million rubles
1. Material costs (excluding waste)
3. Basic wages of production workers
4. Bonus to production workers
5. Additional salary
6. Deductions from the salary of production workers
7. Costs for the maintenance and operation of equipment
8. General production costs
9. General expenses
Total production cost
10. Selling expenses (2%)
11. Deductions to the innovation fund (0.25%)
Total full cost

Calculation of the selling price of the product

The calculation of the unit price of the product is based on the profitability of the product.

The price of the product without taxes is calculated by the formula:

Cizd \u003d Sed + Ped,

where PS is the total cost of a unit of production

P - profit, rub.

Sed \u003d PS / N;

where PS is the total cost of manufactured products, thousand rubles;

N - product release program, pcs.

The calculation of profit to be included in the price is based on the profitability of products, which can be calculated as follows:

where R is the profitability of products.

Product price without taxes

The selling price of the product is calculated taking into account indirect taxes included in the price of products, according to the formula:

Tsotp \u003d Cbn + VAT,

where Otch - deductions to local and republican funds, rub.;

VAT - value added tax, rub.

VAT \u003d C CHSnds / 100,

where Snds is the VAT rate, %.

Selling price of the product

Table 4.2 - Calculation of the selling price of a unit of production

Calculation of marketable and sold products

The quantity of products produced by the enterprise coincides with the quantity of products sold.

Commodity output is the cost finished products, meeting the requirements specifications, contracts. Standards, drawn up by delivery documents, accepted by the Quality Control Department and transferred to the warehouse of finished products for sale to consumers.

Marketable products are valued at the price of the product without taxes and are determined by the formula;

TP = PP ChTsbn

Sold products (RP) or sales proceeds is the cost of products shipped or paid for by the consumer. It is valued at selling prices and calculated according to the formula;

RP = PP ChTsotp

Calculation of profit from product sales

Profit from the sale of products before tax is determined by the formula;

P \u003d Ped H PP

where Ped - profit per unit of product, den. units;

PP - annual output of products, pcs.

The net profit of the enterprise is determined by the formula;

PE \u003d P - NP,

where NP - the amount of income tax, which is determined by the formula;

where Np is the income tax rate.

Net profit

We summarize the calculations in table 4.3.

Table 4.3 - Calculation of net profit

5 . Calculation of technical economic indicators site work

Output per production worker (in in kind) is the ratio of the production program in physical terms to the number of main production workers.

Output per production worker (in value terms) is the ratio of the production program in value terms to total number main production workers:

Output per worker PPP in kind is the ratio of the production program (in kind. Express.) to the total number of employees:

The output per employee of the PPP in value terms is the ratio of the production program (in rubles) to the total number of employees:

The average monthly salary of one worker (Nmpp) is calculated by the formula:

where FOTtot is the payroll fund for all employees of the enterprise, thousand rubles.

FOTtotal \u003d FOTpr.r. + FOTvsp.r. + FOTserv.

Average monthly salary per worker

The average monthly wage of a production worker is calculated by the formula:

The return on assets is the ratio of the annual volume of output to the residual value of the main production assets:

Capital intensity (FU) is an indicator that is inverse to capital productivity:

Profit per unit of production is calculated in paragraph 4.2.

The capital-labor ratio of the labor of production workers is the ratio of the cost of equipment to the number of employees (workers):

The calculation results are summarized in table 5.1

Table 5.1 - Technical and economic indicators of the site

Name of indicator		Meaning
1. Annual output and sales
2. Marketable products
3. Sold products
4. Total number of employees
Incl. production workers
5. Product development: per worker one working one worker one worker
6. Fund for the remuneration of workers of the site including production workers
7. Average monthly salary: one working one worker
8. Quantity of technological equipment
9. Equipment load factor
10. Equipment cost
11. Production area of the site
12. Equipment power
13. Return on assets
14. Capital intensity
15. Capital-labor ratio of production workers	million rubles/person
16. Cost of one product
17. Profit per unit of output
18. Product profitability
19. Product price
20. Net profit

Conclusion

As a result of this term paper calculated the price, the cost of the product and the technical and economic indicators of the enterprise, after analyzing which, you can find ways to improve the performance of the enterprise.

The estimated equipment load factor is 0.946, the accepted number of jobs is 53, the number of workers accepted in two-shift work is 106 people.

When calculating variable costs, the cost of raw materials and materials for the production program amounted to 1888 million rubles, the cost of wages for the main production workers amounted to 3143 million rubles.

The calculation of the number of auxiliary workers was 62 people. Payroll fund 1548 million rubles.

Based on the cost structure, the highest specific gravity occupy the costs of maintenance and operation of equipment - 4572 million rubles.

The unit cost of production is 61,600 rubles, the selling price of the product is 81,840 rubles. Net profit - 1740860 rubles.

The average monthly salary of one worker is 2.1 million rubles, one worker is 2.3 million rubles.

According to the results of the calculations, the following data were obtained: the total number of employees is 182 people, of which 106 are production workers, the output of one worker is 1038 pieces of parts, the production area of the enterprise is 954.2 m 2, equipment capacity = 511 kW, capital productivity 2.7 rubles. / rub., capital intensity - 0.37 rub. / rub., profitability of products 15%.

List of sources used

1. Balashchenko V.F. etc. Fundamentals of Economics industrial enterprise. - Minsk: Belarusian science, 2000. - 160 p.

2. Zaitsev, N.L. Economics of the organization: Proc. / N.L. Zaitsev. - 2nd ed. revised and additional - M.: Exam, 2004. - 624 p.

3. Kalinka A.A. Enterprise economy. - Minsk: NPOOO "PION", 1999. - 176 p.

4. Karpey T.V. Economics, organization and planning industrial production: Tutorial for secondary school students. Edition 4 rev. and additional - Minsk: Design PRO, 2004. - 328.: ill.

5. Senko A.N. Enterprise Economics: Proc. Allowance / A.N. Senko. Mn., 2002

6. Economics of the enterprise: textbook. allowance / L.N. Nekhoroshev [and others]; under total ed. L.N. Not good. - 3rd ed. - n.: Vysh. school, 2005. - 383 p., ill.

7. Enterprise economics Khripach V.Ya., Susha G.Z., Onoprienko G.K. 2nd ed. - Mn.: Ekonompress, 2001. - 464 p.

8. Economics of the enterprise O.I. Volkov Moscow 2003

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Fixed costs. Definition

fixed costs(Englishfixedcost,FC,TFC ortotalfixedcost) is a class of enterprise costs that are not related (do not depend) on the volume of production and sales. At each moment of time they are constant, regardless of the nature of the activity. Fixed costs, together with variables, which are the opposite of fixed costs, constitute the total costs of the enterprise.

Formula for calculating fixed costs/costs

The table below lists possible fixed costs. In order to better understand fixed costs, we compare them with each other.

fixed costs= Cost of wages + Rent of premises + Depreciation + Property taxes + Advertising;

Variable costs = Costs for raw materials + Materials + Electricity + Fuel + Bonus part of salary;

General costs= Fixed costs + Variable costs.

It should be noted that fixed costs are not always fixed, because an enterprise, with the development of its capacities, can increase production areas, the number of personnel, etc. As a result, fixed costs will also change, which is why management accounting theorists call them ( semi-fixed costs). Similarly, for variable costs - conditionally variable costs.

An example of calculating fixed costs in an enterprise inexcel

We will show clearly the differences between fixed and variable costs. To do this, in Excel, fill in the columns with "production volume", "fixed costs", "variable costs" and "total costs".

Below is a graph comparing these costs with each other. As we can see, with an increase in production, the constants do not change with time, but the variables increase.

Fixed costs do not change only in the short run. In the long run, any costs become variable, often due to the impact of external economic factors.

Two Methods for Calculating Costs in an Enterprise

In the production of products, all costs can be divided into two groups according to two methods:

fixed and variable costs;
indirect and direct costs.

It should be remembered that the costs of the enterprise are the same, only their analysis can be carried out according to various methods. In practice, fixed costs are strongly intersected with such a concept as indirect costs or overhead costs. As a rule, the first method of cost analysis is used in management accounting, and the second in accounting.

Fixed costs and the break-even point of the enterprise

Variable costs are part of the break-even point model. As we determined earlier, fixed costs do not depend on the volume of production / sales, and with an increase in output, the enterprise will reach a state where the profit from the sold products will cover variable and fixed costs. This state is called the break-even point or critical point, when the company becomes self-sufficient. This point is calculated in order to predict and analyze the following indicators:

at what critical volume of production and sales the enterprise will be competitive and profitable;
how much sales need to be made in order to create a zone of financial security for the enterprise;

Marginal profit (income) at the break-even point coincides with the fixed costs of the enterprise. Domestic economists often use the term gross income instead of marginal profit. The more marginal profit covers fixed costs, the higher the profitability of the enterprise. You can study the break-even point in more detail in the article "".

Fixed costs in the balance sheet of the enterprise

Since the concepts of fixed and variable costs of the enterprise refer to management accounting, then there are no lines in the balance sheet with such names. In accounting (and tax accounting), the concepts of indirect and direct costs are used.

In the general case, fixed costs include balance lines:

Cost of goods sold - 2120;
Commercial expenses - 2210;
Management (general) - 2220.

The figure below shows the balance sheet of OJSC “Surgutneftekhim”, as we can see, fixed costs change every year. The fixed cost model is a purely economic model, and it can be used in the short run, when revenue and output change linearly and regularly.

Let's take another example - OJSC ALROSA and look at the dynamics of changes in conditionally fixed costs. The figure below shows how costs have changed from 2001 to 2010. It can be seen that the costs were not constant over 10 years. The most stable costs throughout the period were selling expenses. The rest of the costs have changed in one way or another.

Summary

Fixed costs are costs that do not change with the volume of production of the enterprise. This type of cost is used in management accounting to calculate the total costs and determine the break-even level of the enterprise. Since the company operates in a constantly changing external environment, then fixed costs in the long run also change and therefore in practice they are often called conditionally fixed costs.

Any entrepreneur, before registering and opening own production, must clearly imagine for himself what kind of profit he can count on with the best and worst outcomes. To do this, he needs to study the demand and determine at what price he will sell the manufactured products. But most importantly, he needs to compare the estimated income with the funds spent, which the company will definitely have to bear. Only by having a clear understanding of how to calculate costs can one decide on the methods that will help to reduce them in order to achieve the maximum return on the resources used, and, therefore, greater efficiency in production.

Each production involves labor, materials and natural resources, which are its main components. Their value expression is such a thing as "production costs". It is the quantitative level of funds spent that is the determining factor that affects the size of the profit of each enterprise, the opportunities for its expansion, as well as the fact whether the company will work in this market segment or leave it, since the costs are greater than the profits.

What are the costs

In the modern theory of the relationship between production volume and costs, much attention is paid. For this, for example, in the West, the concept of marginal cost is used, which is similar to the theory of marginal utility. The funds spent on production are calculated as the sum of all expenses necessary for the production of a certain volume. specific products. Simply put, the cost of production is the amount that it costs the entrepreneur to produce a particular product.

Under analysis entrepreneurial activity specialists use quite a lot of varieties of production costs, however, in general view they are as follows:

economic - economic costs that the entrepreneur incurred in the production process: resources, the acquisition of a company, etc., all those that are not included in the market turnover;
accounting - these are the costs of various payments that the company makes to acquire the necessary factors of production: at the same time, they are always less than economic ones, since they take into account only such real costs that are made to purchase resources from external suppliers;
alternative - the costs that go to the production of those products that the company for some reason will not produce or uses as resources in the production of another product: experts characterize them as the costs of opportunities that have already been missed;
fixed costs - costs incurred by the entrepreneur regardless of the volume of production;
variables are those costs that vary depending on the volume of production of a given product;
transaction costs - technological costs that accompany the process of physical change of raw material, as a result of which the enterprise obtains a product that has a certain value.

It is logical that both an experienced manufacturer, and even a beginner who has just decided for himself which is the most profitable business, and has already opened his own production in this area, strives to maximize profits. However, it is precisely opportunity costs - the main obstacle to profit maximization - that often interfere with the realization of this desire. That's why you need to know not only how to find, but also how to calculate opportunity costs.

They are divided into two types - external or internal. External are associated with the acquisition of a resource and are in accordance with the benefits that can be obtained with similar costs of an alternative resource. Internal alternative costs are already due to the use of not attracted, but only own resources. This means that the time opportunity cost of the company's resources is equated to the benefit that can be obtained if the company's own resources are alternatively used.

How to Calculate Fixed Costs

Fixed costs are those expenses of entrepreneurs that they must bear in any case. They have nothing to do with the scale of production and volumes of output. Fixed costs exist even with zero output. They are made up of the following components:

rent for the premises;
depreciation charges;
administrative and management expenses;
cost and maintenance of equipment;
the cost of lighting, as well as space heating;
protection of industrial premises;
interest payments on loans.

How to find variable costs

Variable production costs consist of the cost of materials and raw materials. In order to know how to calculate variable costs, one should take into account the norms for the consumption of materials per unit of finished product. In addition, another component of this item of expenditure is wages - the salary of the main personnel employed in manufacturing process, as well as all auxiliary employees - foremen, technologists, and, finally, service personnel - loaders and cleaners.

In addition to the basic salary, the calculation also takes into account bonuses, compensations and incentive payments, as well as wages for the work of those workers who are not listed in the main state. And finally, variable spending includes taxes that have a tax base and depend on the size of sales and sales. These are the taxes

excises;
UST from premiums;
USN taxes.

Fixed and variable costs add up to total or gross costs. To calculate them, there is the following formula: TS \u003d FС + VС, where

TS - gross or general costs;

FС - constant;

VC - variables.

How to find marginal cost

The increase in variable costs associated with the release of additional units of production, that is, the ratio of the increase in costs to the increase in output caused by them, in indicators reflects the amount of variable costs. To know how to calculate marginal cost, you can use the following formula:

PZ = PPI / POP, where

ПЗ - marginal costs;

PPI - increase in variable costs;

POP - increase in production volumes.

For example, if sales increased by 1,000 units and the company's costs increased by $8,000, then marginal cost would be:

8000 / 1000 = 8 rubles, which means that each additional item costs the company an additional eight rubles.

How are changes in the marginal cost of the enterprise expressed?

At the same time, with an increase in production and sales, the costs of an enterprise can change in different directions:

with slowdown;
acceleration;
evenly.

If a company's costs of purchased raw materials and materials decrease with an increase in the volume of output, this means that the total marginal cost is declining with a slowdown. marginal cost should increase with an increase in the volume of production with acceleration. Otherwise, the situation may be explained by the law of diminishing returns or an increase in the cost of raw materials, as well as materials or other related factors, the costs of which are classified as variable costs. In the case of a uniform change in marginal costs, they are constant and equal to the variable costs spent per unit of goods.

In mathematical terms, marginal costs are expressed as partial derivatives of the function of funds spent with respect to this species activities. At the same time, a low marginal product means that the company needs a sufficiently large number of additional resources in order to produce more products. And this, in turn, is a prerequisite for high limit values and vice versa. As follows from the nature of variable and constant production indicators, fixed types of costs cannot in any way affect the level of marginal costs for the reporting period, the latter are determined only by variable types of costs.

How to calculate distribution costs

Distribution costs are those costs that are associated only with the process of movement of goods: from producers to consumers. They are expressed in terms of money. At the same time, this value can be planned, accounted for or shown in statements in different units: it can be calculated both in absolute amounts, for example, in rubles, and determined in relative terms - in percentage terms.

In order to calculate this value, you first need to group the distribution costs according to their intended purpose, as well as by the direction of individual costs, and then determine the level of distribution costs using the following formula:

UIO ꞊ ∑IO / RT, where

PIO - the level of distribution costs

∑IO - the amount of distribution costs

RT - the size of the turnover.

The level of distribution costs is defined as the ratio of the amount of distribution costs to the amount of turnover. This value is expressed as a percentage. It is the level of distribution costs that allows us to most accurately characterize the quality of the work of this enterprise. The better it works, the lower its level of distribution costs.

How to Calculate Average Costs

Average cost per manufacturing plant subdivided into:

average variables;
average constants;
average general.

To calculate average fixed costs, you need to divide the fixed costs by the total volume of output. And accordingly, in order to calculate the average variable costs and reduce them, it is necessary to divide the sum of all variable costs by the total volume of output. And to calculate the average total costs, you should divide the total costs - the sum of variable and fixed costs - by the value of all output.

Average cost is most often used to determine which goods are profitable to produce and which are not worth producing at all. If the value, which is presented as the average income per unit of output, is less than the value of the average variable expense, then the company will be able to reduce its losses if it suspends its activities in the short term.

If the indicated value is below the average general expenses, then if there is a negative economic profit at the enterprise, management will need to consider the possibility of its final closure. But if the average costs are below the market price, then the enterprise will be able to operate quite profitably within the limits of the volume of commodity production being carried out.

Information about the company's activities, except for the one presented in the table, was lost. Restore the missing information about the firm's costs.

Q - quantity, TC - total cost, VC - variable cost, FC - fixed cost, AC - average cost, AVC - average variable cost, AFC - average fixed cost, MC - marginal cost.

With Q = 5, AFC = 4, AFC = FC / Q, therefore, FC = 5 × 4 = 20 for any output.

Fill in the FC column completely.

VC(1) = TC - FC = 30 - 20 = 10

AC(1) = TC / Q = 30 / 1 = 3

AVC(1) = VC / Q = 10 / 1 = 10

AFC(1) = FC / Q = 20 / 1 = 20

TC(0) = FC + VC = 20 + 0 = 20

MC(1) = (TC(1) - TC(0)) / (1 - 0) = 30 - 20 = 10

TC(2) = FC + VC = 20 + 18 = 38

AC(2) = TC / Q = 38 / 2 = 19

AVC(2) = VC / Q = 18 / 2 = 9

AFC(2) = FC / Q = 20 / 2 = 10

MC(2) = (TC(2) - TC(1)) / (2 - 1) = 38 - 30 = 8

TC(3) = AC × Q = 15 × 3 = 45

VC(3) = TC - FC = 45 - 20 = 25

AVC(3) = VC / Q = 25 / 3

AFC(3) = AC - AVC = 15 - 25/3 = 20/3

MC(3) = (TC(3) - TC(2)) / (3 - 2) = 45 - 38 = 7

VC(4) = AVC × Q = 7 × 4 = 28

TC(4) = 28 + 20 = 48

AC(4) = TC / Q = 48 / 4 = 12

AFC = AC - AVC = 12 - 7 = 5

MC(4) = (TC(4) - TC(3)) / (4 - 3) = 48 - 45 = 3

MC(5) = (TC(5) – TC(4)) / (5 – 4) = TC(5) – TC(4),

TC(5) = MC(5) + TC(4) = 2 + 48 = 50

VC(5) = TC - FC = 50 - 20 = 30

AC(5) = TC / Q = 50 / 5 = 10

AVC(5) = AC - AFC = 10 - 4 = 6

VC(10) = 3.5 x 10 = 35

TC(10) = VC + FC = 35 + 20 = 55

AC(10) = TC / Q = 55 / 10 = 5.5

AFC(10) = FC / Q = 20 / 10

Let's put the results in the table:

: draw up a flowchart and write a C ++ program to solve the calculation of the price of a unit of goods.

Task 2. Calculation of the total costs of the enterprise in the production of products

The table shows the dependence of the total costs of the enterprise on output. Calculate the costs: fixed, variable, average total, average fixed, average variable. In the table, fill in the columns FC, VC, MC, ATC, AFC, AVC:

Issue per unit of time, Q, pcs.	Total costs, TC, p.

Fixed costs (Fixed Costs) are those costs that do not depend on the volume of products or services produced. No matter how much a firm produces a product, the value of fixed costs does not change. Even if the firm has not produced a single unit of output, it incurs costs, for example, it can be renting a room, paying for heating, paying for a loan, etc.

Thus, FC for any volume of output will be equal to 60 rubles.

Variable Costs are costs that change when the volume of a product or service is changed. Together with fixed costs, they are equal to total costs(Total Costs):

VC(0) = 60 - 60 = 0,

VC(1) = 130 - 60 = 70,

VC(2) = 180 - 60 = 120,

VC(3) = 230 - 60 = 170,

VC(4) = 300 - 60 = 240.

Marginal Costs is the incremental cost associated with producing an additional unit of output.

Since in this problem the increase in output is always equal to 1, we can rewrite this formula as follows:

MC = ∆TC / 1 = ∆TC

MC(1) = TC(1) - TC(0) = 130 - 60 = 70,

MC(2) = TC(2) - TC(1) = 180 - 130 = 50,

MC(3) = TC(3) - TC(2) = 230 - 180 = 50,

MC(4) = TC(4) - TC(3) = 300 - 230 = 70.

Average Total Costs is the cost of producing one unit of output.

ATC(1) = TC(1) / 1 = 130 / 1 = 130,

ATC(2) = TC(2) / 2 = 180 / 2 = 90,

ATC(3) = TC(3) / 3 = 230 / 3 = 76.67,

ATC(4) = TC(4) / 4 = 300 / 4 = 75.

Average Fixed Costs are fixed costs per unit of output.

AFC(1) = FC(1) / 1 = 60 / 1 = 60,

AFC(2) = FC(2) / 2 = 60 / 2 = 30,

AFC(3) = FC(3) / 3 = 60 / 3 = 20,

AFC(4) = FC(4) / 4 = 60 / 4 =15.

Average Variable Costs are the variable costs of producing one unit of output.

AVC(1) = VC(1) / 1 = 70 / 1 = 70,

AVC(2) = VC(2) / 2 = 120 / 2 = 60,

AVC(3) = VC(3) / 3 = 170 / 3 = 56.67,

AVC(4) = VC(4) / 4 = 240 / 4 =60.

Knowing ATC and AFC, average variable costs can also be found as the difference between average total and average fixed costs:

Fill in the gaps in the table:

Issue per unit of time, Q, pcs.	Total costs, TC, p.

Task for independent solution: draw up a flowchart and write a program in C ++ to solve the calculation of the total costs of the enterprise.

How can average costs be calculated? Compare income and spending