Variable costs per unit of output. Variable Costs: An Example

Content:

The production costs of an enterprise can be divided into two categories: variable and fixed costs. Variable costs depend on changes in the volume of production, while fixed costs remain fixed. Understanding the principle of classifying costs into fixed and variable is the first step to managing costs and improving production efficiency. Knowing how to calculate variable costs can help you lower your unit cost, making your business more profitable.

Steps

1 Calculation of variable costs

1 Classify costs as fixed and variable. Fixed costs are those costs that remain unchanged when the volume of production changes. For example, this can include rent and salaries of management personnel. Whether you produce 1 unit per month or 10,000 units, these costs will remain about the same. Variable costs change with changes in the volume of production. For example, they include the cost of raw materials, packaging materials, the cost of shipping products and the wages of production workers. The more products you produce, the higher the variable costs will be.
- Now that you understand the difference between fixed and variable costs, try classifying all the costs of your business. Many of them will be easy to classify into one category or another, while others will not be so simple.
- Some (combined) costs that do not behave strictly like fixed or variable costs are difficult to classify. For example, the salary of employees may consist of a fixed salary and a percentage of commissions on sales volume. Such costs are best broken down into fixed and variable components. In this case, sales commissions will be treated as variable costs.
2 Add together all variable costs for the time period under consideration. Having identified all variable costs, calculate their total value for the analyzed period of time. For example, your manufacturing operations are quite simple and include only three types of variable costs: raw materials, packaging and shipping costs, and workers' wages. The sum of all these costs will be the total variable costs.
- Let's say that all your variable costs for the year in monetary terms will be as follows: 350,000 rubles for raw materials and materials, 200,000 rubles for packaging and delivery costs, 1,000,000 rubles for workers' wages.
- The total variable costs for the year in rubles will be: 350,000 + 200,000 + 1,000,000 3 Divide the total variable costs by the volume of production. If you divide the total amount of variable costs by the volume of production for the analyzed period of time, you will find out the amount of variable costs per unit of output. The calculation can be represented as follows: v = V Q

2 Application of the minimax calculation method

1 Find the combined costs. Sometimes some costs cannot be clearly attributed to variable or fixed costs. Such costs may vary depending on the volume of production, but also be present when production is worth or there are no sales. These costs are called combined costs. They can be broken down into fixed and variable components to more accurately determine the amount of fixed and variable costs.
- An example of a combined cost is the salary of employees, which consists of a salary and a commission percentage on sales. The employee receives a salary even in the absence of sales, but his commission depends on the volume of sales of products. In this case, salary is a fixed cost and commission is a variable cost.
- Composite costs can also occur in the wages of piece workers if you guarantee them a fixed amount of work hours in each billing period. The fixed amount of employment will be referred to as fixed costs, and all additional working time as variable.
- In addition, bonuses paid to employees can also be treated as a combined cost.
- A more complex example of combined costs would be utility bills. You will have to pay for electricity, water and gas even in the absence of production. However, for the most part, these costs will depend on the volume of production. To break them down into constant and variable components, a slightly more complex calculation method is required.
2 Estimate costs according to the level of production activity. To break down the combined costs into fixed and variable components, you can use the minimax method. This method evaluates the combined costs for the months with the highest and lowest output, and then compares them to identify the variable cost component. To start the calculation, you must first determine the months with the highest and lowest volume of manufacturing activity (production volume). Record, for each month under consideration, the production activity as some measurable indicator (for example, in terms of machine hours spent) and the corresponding amount of combined costs.
- Let's say that your company uses a waterjet cutting machine for cutting metal parts in production. For this reason, your company has variable water costs for production, which depend on its volume. However, you also have fixed water costs associated with running your business (drinking, utilities, and so on). In general, the costs of water in your company are combined.
- Let's assume that in the month with the highest production, your water bill was 9,000 rubles, and at the same time you spent 60,000 machine hours on production. And in the month with the lowest production volume, the water bill was 8,000 rubles, while 50,000 machine hours were spent.
3 Calculate the variable cost per unit of output (VCR). Find the difference between the two values of both indicators (costs and production) and determine the value of variable costs per unit of production. It is calculated as follows: V C R = C − c P − p
4 Determine the total variable costs. The value calculated above can be used to determine the variable part of the combined costs. Multiply the variable cost per unit of output by the corresponding level of production activity. In this example, the calculation will be as follows: 0, 10 × 50000

3 Using variable cost information in practice

1 Evaluate trends in variable costs. In most cases, an increase in production will make each additional unit produced more profitable. This is because fixed costs are spread over more units of output. For example, if a business that produced 500,000 units spent 50,000 rubles on rent, these costs in the cost of each unit of production amounted to 0.10 rubles. If the volume of production doubles, then the rental cost per unit of production will already be 0.05 rubles, which will allow you to get more profit from the sale of each unit of goods. That is, as sales revenue increases, the cost of production also increases, but at a slower pace (ideally, in the cost of a unit of production, variable costs per unit should remain unchanged, and a component of fixed costs per unit should fall).
- To understand whether the level of variable costs per unit of output remains constant, divide the total variable costs by revenue. This way you can understand what proportion of your variable costs in revenue. If we conduct a dynamic analysis of this value over periods, we can understand whether the variable costs per unit of output change in one direction or another.
- For example, if the total variable costs for one year amounted to 70,000 rubles and for the next - 80,000 rubles, while revenue was received in the amount of 1,000,000 and 1,150,000 rubles, respectively, you can make sure that the variable costs per unit of output for years were quite stable: 70000 ÷ 1000000 2 Use the percentage of variable costs in cost to assess risk. If we calculate the percentage of variable costs in the cost of a unit of production, then we can determine the proportional ratio of variable and fixed costs. The calculation is made by dividing the value of variable costs per unit of production by the unit cost of production according to the formula: v v + f
However, companies with a higher share of fixed costs are much easier to take advantage of economies of scale (increase in production leads to lower unit costs). This is due to the fact that the revenue from the increase in production is growing faster than the cost of production.
- For example, a software development company has significant fixed costs associated with developing programs and paying staff, but it is able to increase sales without a significant increase in variable costs.
On the other hand, in a downturn in sales, a company with a high share of variable costs will be easier to cut production and stay in profit than a company with a high share of fixed costs (it will have to find a way out and decide what to do with high fixed costs per unit of output) .
A company with high fixed costs and low variable costs has high production leverage, making its profit or loss highly dependent on revenue. In fact, sales above a certain level are noticeably more profitable, and sales below it are noticeably more costly.
Ideally, a company should find a balance between risk and profitability by adjusting the level of fixed and variable costs.
3 Conduct benchmarking with companies in the same industry. First, calculate the variable costs per unit of output for your company. Then collect data on the value of this indicator from companies in the same industry. This will give you a starting point for evaluating the performance of your company. Higher variable costs per unit of output may indicate that a company is less efficient than others; while a lower value of this indicator can be considered a competitive advantage.
- The value of variable costs per unit of output above the industry average indicates that the company spends more money and resources (labor, materials, utilities) on the production of products than its competitors. This may indicate its low efficiency or the use of too expensive resources in production. In any case, it will not be as profitable as its competitors unless it cuts its costs or increases its prices.
- On the other hand, a company that is able to produce the same goods at a lower cost realizes a competitive advantage in earning more profit from a set market price.
- This competitive advantage may be based on the use of cheaper materials, cheap labor, or more efficient manufacturing facilities.
- For example, a company that purchases cotton at a lower price than other competitors can produce shirts at lower variable costs and charge lower prices for products.
- Public companies publish their statements on their websites, as well as on the websites of exchanges where their securities are traded. Information about their variable costs can be obtained by analyzing the "Statements of Financial Performance" of these companies.
4 Conduct a break-even analysis. Variable costs (if known) combined with fixed costs can be used to calculate the break-even point for a new manufacturing project. The analyst is able to draw a graph of the dependence of fixed and variable costs on production volumes. With it, he will be able to determine the most profitable level of production.
- For example, if a company plans to start producing a new product that requires a one-time investment of $100,000, you would like to know how much product it would need to produce and sell in order to recoup this investment and start making a profit. To do this, it will be necessary to add the sum of investments and other fixed costs to variable costs and subtract the total from revenue at various levels of production.
- Mathematically, the break-even point can be calculated using the following formula: Q = F P − v
- For example, if additional fixed costs during production amount to 50,000 rubles (on top of the original 100,000 rubles, which will give a total of 150,000 rubles of fixed costs), variable costs will be equal to 1 ruble per unit of production, and the selling price will be set at level 4 rubles, then the break-even point will be calculated as follows: Q = 150000 4 − 1 (displaystyle Q=(frac (150000)(4-1))) , which will result in 50,000 units of production.

Note that the calculations given in the examples are also applicable for calculations in other types of currencies.

If the variable costs per unit of the organization's output are reduced by 15%, provided that other indicators remain unchanged, then the break-even point will be:

x - 34x = 200000

x = 3571 units of production.

A decrease in variable costs per unit of output by 15% (6 rubles) will cause a decrease in sales by only 10.8% (429 rubles).

In practice, it is very difficult to change this or that indicator in a favorable direction: production is planned with maximum savings, and actual costs are slightly higher than expected.

A variation of the method of equations is the method of marginal analysis. The main category of margin analysis is marginal income.

Contribution margin is the difference between sales revenue and variable costs. Marginal income is designed to offset fixed costs and make a profit. In other words, the profit from the sale of products in the amount of fixed costs is understood as the marginal income of the organization.

The following formula is used to calculate profit:

Profit = total contribution margin - total fixed costs.

Since at the break-even point the profit is zero, we get:

Marginal income per unit of production volume of sales = total fixed costs.

Thus, the formula for calculating the break-even point using the marginal income method will be as follows:

Break Even Point = Total Fixed Costs / Marginal Income per unit of output.

The purpose of marginal analysis is to determine the volume of products sold, in which the proceeds from the sale is equal to its full cost.

Let's calculate the break-even point in units of production based on the data given in example 1.

To calculate the break-even point, it is necessary to calculate the marginal income per unit of output, which will be equal to the difference between the profit of the organization for the unit sold and the variable costs per unit of output. We get:

Break even point = 200000: (90-40) = 4000 units.

Using marginal analysis, you can set not only the break-even point of production, but also the critical level of the amount of fixed costs, as well as prices for a given value of other factors.

The critical level of fixed costs for a given level of marginal income and sales volume is calculated as follows:

PZkr \u003d Vn (C - PR) \u003d Vn

Md,(9)

where C

— unit price of products sold;

ETC- variable costs per unit of production;

PZkr— critical level of fixed costs;

- the number of products sold in natural units;

Md- marginal income per unit of production.

The meaning of this calculation is to determine the maximum allowable value of fixed costs, which is covered by marginal income for a given volume of production, price and level of variable costs per unit of output. If fixed costs exceed this level, then the company will be unprofitable.

In addition to the indicators discussed above, it is necessary to calculate such an indicator as the marginal safety margin (financial stability margin).

The marginal margin of safety is a value showing the excess of the actual proceeds from the sale of products over its threshold (critical) value:

MZP \u003d Vf - Vkr

where MZP

— marginal margin of safety;

Wf- the actual amount of revenue;

— critical (threshold) amount of revenue.

in percentage terms:

MZP \u003d (Vf - Vkr) / Vf

100% ,(11)

The marginal margin of safety shows how many percent the actual volume of production is higher than the critical (threshold), that is, how much the organization can reduce the volume of sales without threatening the financial position. The higher the margin of safety, the better for the enterprise.

We will build a general graph of the relationship between costs, production volume and profit, on which we will also depict marginal income and marginal margin of safety.

Fig.7.1. The relationship of costs, production volume and profit.

On the graph, the difference between the sales revenue and the variable costs is the marginal income, the value of which also shows the sum of the fixed costs and the profit from the sale. The line segment from the critical volume of revenue (Vkr) to the actual volume (Vf) is a marginal margin of safety.

Go to page: 1 2 3

Other materials

Statistical study of socio-economic phenomena
The term "statistics" currently has several meanings: ¨ statistics is called the planned and systematic accounting of mass social phenomena, which is carried out by statistical agencies; ¨ statistics is ...

Analysis and evaluation of the main indicators of the financial and economic activities of the enterprise
The study of natural phenomena and social life is impossible without analysis.

Variable costs of the enterprise. Classification. Calculation formula in Excel

Analysis is the division of a phenomenon or object into its component parts (elements) in order to study their inner essence. However, the analysis cannot give a complete p...

Methods for determining the break-even point

Knowing how to calculate variable costs can help you lower your unit cost, making your business more profitable.

Steps

1 Calculation of variable costs

1 Classify costs as fixed and variable. Fixed costs are those costs that remain unchanged when the volume of production changes. For example, this can include rent and salaries of management personnel. Whether you produce 1 unit per month or 10,000 units, these costs will remain about the same. Variable costs change with changes in the volume of production. For example, they include the cost of raw materials, packaging materials, the cost of shipping products and the wages of production workers. The more products you produce, the higher the variable costs will be.
Now that you understand the difference between fixed and variable costs, try classifying all the costs of your business. Many of them will be easy to classify into one category or another, while others will not be so simple.
Some (combined) costs that do not behave strictly like fixed or variable costs are difficult to classify. For example, the salary of employees may consist of a fixed salary and a percentage of commissions on sales volume. Such costs are best broken down into fixed and variable components. In this case, sales commissions will be treated as variable costs.
2 Add together all variable costs for the time period under consideration. Having identified all variable costs, calculate their total value for the analyzed period of time. For example, your manufacturing operations are quite simple and include only three types of variable costs: raw materials, packaging and shipping costs, and workers' wages. The sum of all these costs will be the total variable costs.
Let's say that all your variable costs for the year in monetary terms will be as follows: 350,000 rubles for raw materials and materials, 200,000 rubles for packaging and delivery costs, 1,000,000 rubles for workers' wages.
The total variable costs for the year in rubles will be:

2 Application of the minimax calculation method

1 Find the combined costs. Sometimes some costs cannot be clearly attributed to variable or fixed costs. Such costs may vary depending on the volume of production, but also be present when production is worth or there are no sales. These costs are called combined costs. They can be broken down into fixed and variable components to more accurately determine the amount of fixed and variable costs.
An example of a combined cost is the salary of employees, which consists of a salary and a commission percentage on sales. The employee receives a salary even in the absence of sales, but his commission depends on the volume of sales of products. In this case, salary is a fixed cost and commission is a variable cost.
Composite costs can also occur in the wages of piece workers if you guarantee them a fixed amount of work hours in each billing period. The fixed amount of employment will be referred to as fixed costs, and all additional working time as variable.
In addition, bonuses paid to employees can also be treated as a combined cost.
A more complex example of combined costs would be utility bills. You will have to pay for electricity, water and gas even in the absence of production. However, for the most part, these costs will depend on the volume of production. To break them down into constant and variable components, a slightly more complex calculation method is required.
2 Estimate costs according to the level of production activity. To break down the combined costs into fixed and variable components, you can use the minimax method. This method evaluates the combined costs for the months with the highest and lowest output, and then compares them to identify the variable cost component. To start the calculation, you must first determine the months with the highest and lowest volume of manufacturing activity (production volume). Record, for each month under consideration, the production activity as some measurable indicator (for example, in terms of machine hours spent) and the corresponding amount of combined costs.
Let's say that your company uses a waterjet cutting machine for cutting metal parts in production. For this reason, your company has variable water costs for production, which depend on its volume. However, you also have fixed water costs associated with running your business (drinking, utilities, and so on). In general, the costs of water in your company are combined.
Let's assume that in the month with the highest production, your water bill was 9,000 rubles, and at the same time you spent 60,000 machine hours on production. And in the month with the lowest production volume, the water bill was 8,000 rubles, while 50,000 machine hours were spent.
3 Calculate the variable cost per unit of output (VCR). Find the difference between the two values of both indicators (costs and production) and determine the value of variable costs per unit of production. It is calculated as follows:
4 Determine the total variable costs. The value calculated above can be used to determine the variable part of the combined costs. Multiply the variable cost per unit of output by the corresponding level of production activity. In this example, the calculation would be:

3 Using variable cost information in practice

1 Evaluate trends in variable costs. In most cases, an increase in production will make each additional unit produced more profitable. This is because fixed costs are spread over more units of output. For example, if a business that produced 500,000 units spent 50,000 rubles on rent, these costs in the cost of each unit of production amounted to 0.10 rubles. If the volume of production doubles, then the rental cost per unit of production will already be 0.05 rubles, which will allow you to get more profit from the sale of each unit of goods. That is, as sales revenue increases, the cost of production also increases, but at a slower pace (ideally, in the cost of a unit of production, variable costs per unit should remain unchanged, and a component of fixed costs per unit should fall).
To understand whether the level of variable costs per unit of output remains constant, divide the total variable costs by revenue. This way you can understand what proportion of your variable costs in revenue. If we conduct a dynamic analysis of this value over periods, we can understand whether the variable costs per unit of output change in one direction or another.
For example, if the total variable costs for one year amounted to 70,000 rubles and for the next - 80,000 rubles, while revenue was received in the amount of 1,000,000 and 1,150,000 rubles, respectively, you can make sure that the variable costs per unit of output for have been fairly stable over the years.
However, companies with a higher share of fixed costs are much easier to take advantage of economies of scale (increase in production leads to lower unit costs). This is due to the fact that the revenue from the increase in production is growing faster than the cost of production.
For example, a software development company has significant fixed costs associated with developing programs and paying staff, but it is able to increase sales without a significant increase in variable costs.
On the other hand, in a downturn in sales, a company with a high share of variable costs will be easier to cut production and stay in profit than a company with a high share of fixed costs (it will have to find a way out and decide what to do with high fixed costs per unit of output) .
A company with high fixed costs and low variable costs has high production leverage, making its profit or loss highly dependent on revenue. In fact, sales above a certain level are noticeably more profitable, and sales below it are noticeably more costly.
Ideally, a company should find a balance between risk and profitability by adjusting the level of fixed and variable costs.
3 Conduct benchmarking with companies in the same industry. First, calculate the variable costs per unit of output for your company. Then collect data on the value of this indicator from companies in the same industry. This will give you a starting point for evaluating the performance of your company. Higher variable costs per unit of output may indicate that a company is less efficient than others; while a lower value of this indicator can be considered a competitive advantage.
The value of variable costs per unit of output above the industry average indicates that the company spends more money and resources (labor, materials, utilities) on the production of products than its competitors. This may indicate its low efficiency or the use of too expensive resources in production. In any case, it will not be as profitable as its competitors unless it cuts its costs or increases its prices.
On the other hand, a company that is able to produce the same goods at a lower cost realizes a competitive advantage in earning more profit from a set market price.
This competitive advantage may be based on the use of cheaper materials, cheap labor, or more efficient manufacturing facilities.
For example, a company that purchases cotton at a lower price than other competitors can produce shirts at lower variable costs and charge lower prices for products.
Public companies publish their statements on their websites, as well as on the websites of exchanges where their securities are traded. Information about their variable costs can be obtained by analyzing the "Statements of Financial Performance" of these companies.
4 Conduct a break-even analysis. Variable costs (if known) combined with fixed costs can be used to calculate the break-even point for a new manufacturing project. The analyst is able to draw a graph of the dependence of fixed and variable costs on production volumes. With it, he will be able to determine the most profitable level of production.
For example, if a company plans to start producing a new product that requires a one-time investment of $100,000, you would like to know how much product it would need to produce and sell in order to recoup this investment and start making a profit. To do this, it will be necessary to add the sum of investments and other fixed costs to variable costs and subtract the total from revenue at various levels of production.
Mathematically, the calculation of the break-even point can be carried out using the following formula:
For example, if additional fixed costs during production amount to 50,000 rubles (on top of the original 100,000 rubles, which will give a total of 150,000 rubles of fixed costs), variable costs will be equal to 1 ruble per unit of production, and the selling price will be set at level 4 rubles, then the break-even point will be calculated as follows: , which will result in 50,000 units of production.

Note that the calculations given in the examples are also applicable for calculations in other types of currencies.

Sent by: Nikitina Alla. 2017-11-11 18:26:20

Back to Production costs

Variable and fixed costs are the two main types of costs. Each of them is determined depending on whether the total costs change in response to fluctuations in the selected cost type.

Variable costs are costs that change in proportion to changes in the volume of production. Variable costs include: raw materials and materials, wages of production workers, purchased products and semi-finished products, fuel and electricity for production needs, etc.

In addition to direct production costs, some types of indirect costs are considered variable, such as: the cost of tools, auxiliary materials, etc. Per unit of production, variable costs remain constant, despite changes in the volume of production.

Example: With a production volume of 1000 rubles. at a unit cost of 10 rubles, variable costs amounted to 300 rubles, that is, based on the cost of a unit of production, they amounted to 6 rubles. (300 rubles / 100 pieces = 3 rubles).

As a result of doubling the volume of production, variable costs increased to 600 rubles, but in terms of the cost of a unit of production, they still amount to 6 rubles. (600 rubles / 200 pieces = 3 rubles).

Fixed costs - costs, the value of which is almost independent of changes in the volume of production. Fixed costs include: salaries of management personnel, communication services, depreciation of fixed assets, rental payments, etc.

Service Temporarily Unavailable

Per unit of output, fixed costs change in parallel with changes in output.

Example: With a production volume of 1000 rubles. at the cost of a unit of production of 10 rubles, fixed costs amounted to 200 rubles, that is, based on the cost of a unit of production, they amounted to 2 rubles. (200 rubles / 100 pieces = 2 rubles).

As a result of doubling the volume of production, fixed costs remained at the same level, but in terms of the cost of a unit of production, they now amount to 1 ruble. (2000 rubles / 200 pieces = 1 rub.).

At the same time, while remaining independent of changes in the volume of production, fixed costs can change under the influence of other (often external) factors, such as price increases, etc.

However, such changes usually do not have a noticeable impact on the amount of general business expenses, therefore, when planning, accounting and controlling, general business expenses are accepted as fixed.

It should also be noted that some of the general expenses may still vary depending on the volume of production.

So, as a result of an increase in the volume of production, the wages of managers, their technical equipment (corporate communications, transport, etc.) may increase.

Total and average costs

Definition

Analysis of the behavior of total and average costs is one of the key stages in production planning and making appropriate management decisions. Control over them is important not only from the point of view of profitability control, but also for the formation of pricing policy.

Average variable costs

Average variable costs ( English Average Variable Cost, AVC) or variable costs per unit of output are calculated as the ratio of total variable costs to the volume of production.

Formula

where TVC - total variable costs, Q - volume of production.

Behavior

The behavior of average variable costs depends on various factors, so it is advisable to consider it with an example.

The table presents data on the costs of Integral LLC.

As a rule, as production increases, average variable costs gradually decrease, reach a minimum, and then begin to gradually increase, as shown in the graph below.

The U-shape of the curve is explained by the principle of variable proportions.

As the plant ramps up production towards full capacity, average variable costs decrease as the efficiency of production equipment increases.
When full load is reached, costs reach their minimum.
When the design capacity is exceeded, the efficiency of production equipment decreases due to increased wear, which leads to an increase in average variable costs.

Average fixed costs

Average fixed costs ( English Average Fixed Cost, AFC) are inherently fixed costs per unit of output.

Formula

where TFC - total fixed costs, Q - volume of production.

Behavior

Average fixed costs vary inversely with the volume of production.

What is a break-even point and how to calculate it

With the growth of the volume of production, they decrease, and with a decrease, on the contrary, they increase. Suppose that the total fixed costs of the enterprise are 750,000 cu. per quarter. With a quarterly production of 150 units. products, fixed costs per unit of production will be 5,000 cu, and with a volume of 250 units. already 3,000 USD This dependence is graphically demonstrated in the diagram.

As the volume of production increases, the average fixed costs gradually decrease, while they never become equal to 0.

Average total cost

Average total costs ( English Average Total Cost, ATC) or cost per unit of output is one of the key indicators of how efficiently a business is using its limited resources.

Formula

where TC - total costs, Q - volume of production.

An alternative calculation formula is as follows.

Behavior

The behavior of the average total costs varies depending on the section of the U-shaped curve, as shown in the graph below.

Until full capacity is reached, the average total cost decreases because both the average fixed and average variable costs decrease in this section.

When capacities are loaded above full capacity, they can either increase or decrease. It depends on whether average variable costs rise faster than average fixed costs fall or not. For this reason, the full capacity point is not always the minimum average total cost.

Lecture Search

Examples of Variable Costs

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.

Semi-fixed costs(English) total fixed costs) - an element of the break-even point model, which is the costs that do not depend on the size of the volume of output, as opposed to variable costs, with which they add up to total costs.

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

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

Detailed examples of semi-fixed costs:

Interest 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 mostly fixed costs, however, you can sell the property of another company and rent it from it (form leasing ), thereby reducing property tax payments
depreciation deductions with a linear method of accrual (evenly for the entire period of use of the property) according to the chosen accounting policy, which, however, can be changed
Payment guards, watchmen , despite the fact that it can be reduced with a decrease in the number of employees and a decrease in the load on checkpoints , remains even when the company is idle, if it wants to keep its property
Payment rent depending on the type of production, the duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
Salary management personnel in the conditions of the normal functioning of the enterprise is independent of the volume of production, however, with the accompanying restructuring of the enterprise layoffs ineffective managers can also be reduced.

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 the direct proportional dependence on sales volume actually exists only in a certain period. The share of these expenses may change in some 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 is stopped.

Examples of Variable Costs

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

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

Production variable indirect costs- these are expenses that are directly dependent or almost directly dependent on changes in the volume of activities, however, due to the technological features of production, they cannot or are not economically feasible to be directly attributed to manufactured products.

Examples direct variables costs are:

The cost of raw materials and basic materials;
Energy and fuel costs;
The wages of workers engaged in the production of products, with accruals on 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, ammonia are produced. When milk is separated, skimmed milk and cream are obtained. In these examples, it is possible to divide the costs of raw materials by types of products 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 in the production and sale of each subsequent unit of production, 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 paid off (the profit is equal to zero).

BEP=* Sales proceeds

Or what is the same BEP= = *P (see below for a breakdown of the values)

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

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

Break-even sales volume - 800 / (2600-1560) * 2600 \u003d 2000 rubles. per month. The 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 you can say: “The lower the better. The less you need to sell to start making a profit, the less likely you are to go bankrupt.

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

Those. it is important to know not only the minimum allowable sales revenue in general, but also the necessary contribution that each product should bring to the total profit box - 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 company 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 Cost, Profit and Sales Behavior

Additionally:

BEP (break even point) - break even,

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

VC(unit variable cost) - the value of variable costs per unit of output,

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

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)).

CVP-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- the costs of doing business that cannot be directly correlated with the production of a particular product and therefore are distributed in a certain way among the costs of all manufactured 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, the costs of staff development, costs in the production infrastructure, costs in the social sphere; they are distributed among various products in proportion to a reasonable base: the wages of production workers, the cost of materials used, the volume of work performed.

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

©2015-2018 poisk-ru.ru
All rights belong to their authors. This site does not claim authorship, but provides free use.
Copyright Violation and Personal Data Violation

You will need

- Data on the volume of output in natural units
- Accounting data on the costs of materials and components, equipment wages, fuel and energy resources for the period.

Instruction

Based on documents on the write-off of raw materials and materials, acts on the performance of production work or services performed by auxiliary units or third-party organizations, determine the amount for production or services for. From material costs, exclude the amount of returnable waste.

Determine the amount of transport and procurement costs and the cost of packaging products.

Adding all the above sums, you will determine the common variables expenses for all produced during the period. Knowing the number of products produced, by dividing, find the sum of the variable costs per unit of output. Calculate the critical level of variable costs per unit of production according to C-PZ / V, where P - the price of production, PZ - constant expenses, V - the volume of output in natural units.

note

In terms of taxes, fees, other obligatory payments, the amount of which depends on the volume of production, the reduction of variable costs is possible only with a change in the legislative framework.

Useful advice

Variable costs will be reduced by an increase in labor productivity, a decrease in the number of employees in the main and auxiliary industries, a decrease in the volume of stocks of raw materials and finished products, economical use of materials, the use of energy-saving technological processes, and the introduction of progressive management schemes.

Sources:

A practical journal for an accountant.
what costs are not variable
v - variable costs per unit of production, DE

What minimum capital you need to start your own business depends on what exactly you want to open. But there are costs that are common to almost all types of businesses. Let's take a closer look at these costs.

Instruction

At present, it is quite possible to open and with the most minimal investments or almost without them. For example, business on the Internet. But if you are still leaning towards the "traditional" form of business, then at least three mandatory cost items can already be distinguished: registration of a company or individual entrepreneur, rental of premises and purchase of goods (equipment).

If you will be involved in the registration of an LLC or individual entrepreneur, then all your costs are the state fee and notary expenses. The state duty for registration of a legal entity is currently 4,000 rubles. An individual can register himself as an entrepreneur by paying 800 rubles. Up to 1500 rubles goes to the notary. However, doing the registration yourself, you will save money, but spend quite a lot of time, so it is more profitable to hire a specialized company to register your business. The company will register you for 5000-10000 rubles.

The cost of renting a room depends on the location of your office or. Accordingly, the closer to the center of Moscow or to elite areas, the higher the cost of rent. On average, you will pay from $400 per square meter of rented premises per year. This will be the cost of a class C office (rather low class) in the Central Administrative District. The cost of renting a class A office can reach up to $1,500 per square meter per year, depending on the location. A room under the size of 200 sq.m in the same Central Administrative District will cost you an average of around 500,000 rubles.

Equipment costs or (if you decide to open a store) depend, of course, on the type of your business. In any case, you will need to equip your office with at least one computer (if you do not have employees yet), a telephone and other office equipment, as well as "little things" - paper, stationery. Owners should take care of cash registers.

Sooner or later your business will expand and you will need employees. Every office needs a secretary. His salary now starts at an average of 20,000 rubles a month. A part-time student can be hired for 15,000. Accordingly, the more qualified the employee, the more he will have to pay. Salaries of salesmen and cashiers now start from 10,000-15,000 rubles, but this is the minimum for which low-skilled employees will work.

Sources:

Small business website.

Variables are recognized costs, which directly depend on the volume of calculated production. Variables costs will depend on the cost of raw materials, materials, and on the cost of electrical energy, and on the amount of wages paid.

You will need

calculator
notebook and pen
a complete list of the company's costs with a specified amount of costs

Instruction

Add it all up costs enterprises that are directly dependent on the volume of products produced. For example, the trading variables that sell consumer goods include:
Pp - the volume of products purchased from suppliers. Expressed in rubles. Let a trade organization purchase goods from suppliers in the amount of 158 thousand rubles.
Uh, electric. Let the trade organization pay 3,500 rubles for.
Z - the salary of sellers, which depends on the amount of goods sold by them. Let the average payroll in a trade organization be 160 thousand rubles. Thus, the variables costs trade organization will be equal to:
VC \u003d Pp + Ee + Z \u003d 158 + 3.5 + 160 \u003d 321.5 thousand rubles.

Divide the resulting amount of variable costs by the volume of products sold. This indicator can be found by a trading organization. The volume of goods sold in the above example will be expressed in quantitative terms, that is, by the piece. Suppose a trade organization was able to sell 10,500 pieces of goods. Then the variables costs taking into account the quantity of goods sold are equal to:
VC \u003d 321.5 / 10.5 \u003d 30 rubles per unit of goods sold. Thus, variable costs are made not only by adding the costs of the organization for the purchase and goods, but also by dividing the amount received by the unit of goods. Variables costs with an increase in the quantity of goods sold, they decrease, which may indicate efficiency. Depending on the type of activity of the company, the variables costs and their types can change - be added to those indicated above in the example (costs for raw materials, water, one-time transportation of products and other expenses of the organization).

Sources:

"Economic theory", E.F. Borisov, 1999

Variables costs are types of costs, the value of which can only change in proportion to changes in the volume of production. They are opposed to fixed costs, which add up to total costs. The main sign by which it is possible to determine whether any costs are variable is their disappearance when production is stopped.

Instruction

According to IFRS standards, there are only two types of variable costs: production variable indirect costs and production variable direct costs. Production variable indirect costs - which are almost or completely directly dependent on volume changes, however, due to production technological features, they are not economically feasible or cannot be directly attributed to produced ones. Production variable direct costs - those costs that can be directly attributed to specific products in the primary data. Indirect variable costs of the first group are: all costs of raw materials necessary for complex production. Direct variable costs are: the cost of fuel, energy; expenses for basic materials and raw materials; workers' wages.

To find the average variables costs, need shared variables costs divided by the required amount of output.

Let's calculate the variables costs for example: The price per unit of manufactured A: materials - 140 rubles, wages for one manufactured product - 70 rubles, other costs - 20 rubles.
Price per unit of manufactured product B: materials - 260 rubles, wages for one manufactured product - 130 rubles, other costs - 30 rubles. Variables the cost per unit of product A will be equal to 230 rubles. (add all costs). Accordingly, variable costs per unit of product B will be equal to 420 rubles. Keep in mind that variable costs are always associated with the release of each unit of the manufactured product. Variables costs - those values that change only when the quantity of a given product is changed and include different types of costs.

Sources:

how to open variables in 2019

In the absence of a real idea of the material costs for the production of goods (costs), it is impossible to determine the profitability of production, which, in turn, is a fundamental characteristic for the development of a business as a whole.

Instruction

Familiarize yourself with the three main methods for calculating material costs: boiler, order and per-order. Select one of the methods, depending on the costing object. So, with the boiler method, such an object is production as a whole, in the case of the custom method, only a separate order or type of product, and with the alternate method, a separate segment (technological process). Accordingly, all material items are either not, or correlated by products (orders), or - by segments (processes) of production.

Use different units of calculation when using each of the costing methods (natural, conditionally natural, cost, units of time and work).

When using the boiler calculation method, do not forget about its low information content. The information obtained in the calculations by boilers can be justified only in the case of accounting for single-product industries (for example, at mining enterprises to calculate its cost). Material expenses are calculated by dividing the total amount of existing costs by the entire volume of production in physical terms (barrels of oil in this case).

Use the order-by-unit method for small-scale or even one-off production. This method is also well suited for calculating the cost of large or technologically complex products, when every step of the production process is physically impossible. material expenses are calculated by dividing the sum of the costs for each order by the number of units produced and delivered in accordance with this order. The result of calculating the cost by this method is to obtain information about the implementation of each order.

Use the line-by-line method if you are costing for mass production, characterized by a sequence of technological processes and the repeatability of separately performed operations. Material expenses are calculated by dividing the sum of all costs for a certain period of time (or for the execution of each individual process or operation) by the number of units released for this period (or for the duration of the process or operation) of products. The total cost of production is the sum of material costs for each of the technological processes.

In production, there are costs that remain the same with hundreds and tens of thousands of dollars of profit. They do not depend on the volume of output. They are called fixed costs. How to calculate fixed costs?

Instruction

Determine the formula for calculating fixed costs. It calculates the fixed costs of all organizations. The formula will be equal to the ratio of all fixed costs to the total cost of works and services sold, multiplied by the basic income from the sale of works and services.

Calculate in non-current assets deductions for depreciation of fixed assets, such as land, for land improvement, buildings, structures, transmission devices, machinery and equipment, etc. Do not forget about library collections, natural resources, rental items, as well as capital investments in objects that have not been put into operation.

Calculate the total cost of works and services sold. This will include revenue from the main sale or from services provided, for example, and work performed, for example, construction organizations.

Calculate the basic income from the sale of works and services. Basic income is a conditional return per month in value terms per unit of physical indicator. Please note that “domestic” services have a single physical indicator, while “non-residential” services, for example, renting out housing and transporting passengers, have their own physical indicators.

Substitute the obtained data into the formula and get the fixed costs.

In the course of business activities of organizations, some managers are forced to send their employees on business trips. In general, the concept of "business trip" is a trip outside the workplace to resolve issues related to work. As a rule, the decision to send an employee on a business trip is made by the CEO. The accountant must calculate and subsequently pay the employee travel allowances.

You will need

- production calendar;
- time sheet;
- payrolls;
- tickets.

Instruction

To calculate travel allowance, calculate the average daily earnings of an employee for the last 12 calendar months. If the salary is different every month, then first determine the total amount of all payments for the billing period, include both bonuses and allowances in this number. Please note that any financial assistance, as well as cash payments in the form of gifts, must be deducted from the total amount.

Calculate the number of days actually worked in 12 months. Please note that this number does not include weekends and holidays. If an employee for any reason, even if it is valid, was not present at the workplace, then exclude these days as well.

Then divide the amount of payments for 12 months by the days actually worked. The resulting number will be the average daily earnings.

For example, manager Ivanov worked for the period from September 01, 2010 to August 31, 2011. According to the production calendar, with a five-day working week, the total number of days for the billing period is 249 days. But Ivanov in 2011 took a vacation at his own expense, the duration of which is 10 days. So 249 days - 10 days = 239 days. During this period, the manager earned 192 thousand rubles. To calculate the average daily earnings, you need to divide 192 thousand rubles by 239 days, you get 803.35 rubles.

After calculating the average daily earnings, determine the number of business trip days. The start and end of the business trip is the date of departure and arrival of the vehicle.

Calculate the travel allowance by multiplying your average daily earnings by the number of days you travel. For example, the same manager Ivanov was on a business trip for 12 days. Thus, 12 days * 803.35 rubles = 9640.2 rubles (travel allowance).

Composition of expenses

Variable costs include:

Commercial expenses (percentage of sales to sales managers and other remuneration, as well as % that are paid to outsourcing companies).
Cost of goods produced.
Salary of working personnel (part of the salary, which depends on the standards met).
The cost of fuel, raw materials, materials, electricity and other resources involved in production activities.

Variable costs also include some taxes: VAT, excises, deductions for the simplified tax system, UST from premiums.

Purpose of calculation

Behind each coefficient, indicator or concept, it is necessary to see their economic meaning. If we talk about the goals of the enterprise, then, in general, there are two of them: reducing costs or increasing income. When generalizing these concepts, the profitability (profitability) of the company arises. The higher this indicator is, the more stable the financial position of the company will be, there will be more opportunities to attract additional borrowed funds, expand technical and production capacities. The enterprise in this case can increase its own value in the market, enhance investment attractiveness. Separation is used in management accounting. Company managers need to know what variable costs include. The line on which this group of expenses is reflected is not in the financial statements. Determining the magnitude of these costs in the overall structure allows you to analyze the company's activities. Management, knowing what the variable costs include, the balance of expenses and income gets the opportunity to consider different management strategies to increase the profitability of the company.

Production and sales volume

To better understand what variable costs include, you should consider their division depending on certain features. According to the volume of production and sales, there are:

How to reduce costs?

One of the options for reducing variable costs is the use of "scale effects". It appears with an increase in production volume and the transition from serial to mass production of products. The graph shows that as output increases, a certain point is reached. In it, the relationship between the amount of costs and production volume becomes non-linear. At the same time, the rate at which the change in variable costs occurs is lower than the intensity of growth in the output/sales of goods. Reasons for this effect include:

Static indicator

On this basis, the costs are divided into:

Are common.
Medium.

Total variable costs include all costs related to this category across the entire product range. The average cost is for 1 unit. product or group of products.

Financial Accounting

When accounting, allocate:

Attitude to process

According to this criterion, production and non-production types are distinguished. The first relate to the production process directly. Such variable costs include the cost of materials, raw materials, energy, fuel resources, wages of workers, and so on. Non-production costs are not directly related to output. These include, for example, transportation costs, commissions to agents and other administrative and commercial costs.

Payment

The formula looks like this:

- Variable costs = Costs for raw materials + materials + fuel + electricity + bonus to salary +% of sales.

- Variable costs = gross - fixed costs.

Break even

Consider the role of variable costs in its determination. The break-even point directly depends on these costs. When a company reaches a certain production volume, a moment of equilibrium occurs. At this point, the amount of losses and profits are the same. In this case, net income is equal to 0, and marginal income is equal to fixed costs. This point shows the minimum critical production level at which the enterprise is considered profitable. The company's task is to form a safety zone and create such a level of output and sales of products that would ensure maximum remoteness from the break-even point. The further the company is from this point, the higher its financial stability, profitability, competitiveness. As variable costs increase, this point shifts.

Important point

The model discussed above usually operates with linear relationships between production volume and profit/costs. In practice, these relationships are often non-linear. This situation is due to the fact that the size of output is influenced by a number of factors. These include:

Seasonality of demand.
Applied technologies.
Competitive activities.
Taxes.
Macroeconomic indicators.
"scale effect".
Subsidies and more.

To ensure the accuracy of the model, it must be applied in the short term to products with stable demand.

Lecture Search

Semi-fixed costs(English) total fixed costs

What does variable cost (formula) include?

Therefore, they are called conditionally constant.

Interest bankruptcy
leasing
depreciation
Payment guards, watchmen checkpoints
Payment rent
Salary management personnel layoffs

(English) variable costs

Examples of Variable Costs

Examples direct variables costs are:

Energy and fuel costs;

Examples indirect variables

Break even (BEP — break even point

BEP=* Sales proceeds

Or what is the same BEP= = *P

VER =or VER = =

Additionally:

BEP (break even point) - break even,

TFC (total fixed costs

VC(unit variable cost

P (unit sale price

C(unit contribution margin

CVP

overhead costs

Indirect costs

Depreciation deductions

Variable costs: what is it, how to find and calculate them

Marginal Cost Formula

The concept of marginal cost

The marginal cost formula is calculated as the ratio of the increase in total cost 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 desire to maximize profits, bears the cost of acquiring production factors, while striving to achieve the level of production of a given volume of output at the lowest cost.

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

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

Individual expenses for a specific company,
Public spending is the cost of producing a certain type of product, which is borne by the entire economy,
opportunity cost,
Production costs, etc.

Also, costs are classified into 2 groups:

Fixed costs include the investment of funds in order to ensure stable production. This type of cost is constant and does not depend on the production volume;
Variable costs include costs that are subject to easy adjustment, without causing damage to the activities of the enterprise (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 goods.

The formula for marginal cost is as follows:

MS = TC / Q

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

Q - increase (change) in the volume of output of goods.

To calculate the increase in total costs, the following formula is used:

TC = TC2 TC1

To calculate the change in output, the following equation is used:

Q = Q2 Q1

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

MS = (TC2 TC1) / (Q2 Q1)

Here Q1, T1 are the initial amount of output and the corresponding amount of costs,

Q2 and TC2 are the new quantity of output and the corresponding cost.

The meaning of marginal cost

The calculation of the marginal cost makes it possible to determine the degree of benefit of producing each additional unit of goods.

Marginal costs are an important economic tool that determines the strategy of production development. The level of marginal cost makes it possible to show the volume of production at which the company needs to stop to get the maximum amount of profit.

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

Uniform change says that marginal cost is constant, equal to variable cost per unit of output;
The accelerated change reflects an increase in marginal cost with an increase in output;
Slow change shows a decrease in the firm's marginal cost if its costs of purchased raw materials decrease with an increase in output.

Examples of problem solving

Lecture Search

Examples of Variable Costs

Conditionally fixed and conditionally variable costs

Semi-fixed costs(English)

Examples of Variable Costs

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

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

Detailed examples of semi-fixed costs:

Interest 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 mostly fixed costs, however, you can sell the property of another company and rent it from it (form leasing ), thereby reducing property tax payments
depreciation deductions with a linear method of accrual (evenly for the entire period of use of the property) according to the chosen accounting policy, which, however, can be changed
Payment guards, watchmen , despite the fact that it can be reduced with a decrease in the number of employees and a decrease in the load on checkpoints , remains even when the company is idle, if it wants to keep its property
Payment rent depending on the type of production, the duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
Salary management personnel in the conditions of the normal functioning of the enterprise is independent of the volume of production, however, with the 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 an increase or decrease in the total turnover (sales proceeds). These costs are associated with the operations of the enterprise for the purchase and delivery of 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 the direct proportional dependence on sales volume actually exists only in a certain period. The share of these expenses may change in some 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 is stopped.

Examples of Variable Costs

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

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

Examples direct variables costs are:

The cost of raw materials and basic materials;
Energy and fuel costs;
The wages of workers engaged in the production of products, with accruals on it.

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

BEP=* Sales proceeds

Or what is the same BEP= = *P (see below for a breakdown of the values)

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

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

Break-even sales volume - 800 / (2600-1560) * 2600 \u003d 2000 rubles. per month. The 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 you can say: “The lower the better. The less you need to sell to start making a profit, the less likely you are to go bankrupt.

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

VER =or VER = =

Fig.1. Classic CVP Analysis of Cost, Profit and Sales Behavior

Additionally:

BEP (break even point) - break even,

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

VC(unit variable cost) - the value of variable costs per unit of output,

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

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

Estimating 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 the enterprise is determined by the level of use of its production capacity, labor productivity, the introduction of new technologies. To assess the behavior of costs, the production capacity of the enterprise is of the greatest importance. The production capacity is the volume of products that the company produces or will be able to produce in the reporting or future periods.

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

theoretical production capacity is the maximum 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 use of production capacity.

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

Normal capacity is the average annual volume of output required to meet the needs of the implementation. When evaluating the behavior of costs, the normal capacity of the enterprise is used.

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

- permanent;

- variables;

- conditionally constant.

In addition, it is calculated cost response ratio:

where y - the growth rate of costs for a certain period;

X - growth rate of business activity of the enterprise.

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

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

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

Progressive costs - costs that rise faster than the growth in output. If K r. h.

>1, then the costs are considered progressive.

Digressive- these are costs, the growth rate of which is lower than the growth rate of output. If 0<K r. h.<1, то это дигрессивные затраты.

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

1.proportional 2.progressive 3.digressive

In real life, there are rarely exclusively fixed or variable costs. In most cases, the costs are conditionally permanent (conditional variables). These costs contain both variable and fixed components. Such costs include entertainment expenses, advertising costs, 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 conditionally fixed costs;

a- a fixed part of the costs;

v— cost response factor;

X - production volume (indicator of business activity).

If there is no fixed 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 permanent.

Related information:

Site search:

Lecture Search

Examples of Variable Costs

Conditionally fixed and conditionally variable costs

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

Detailed examples of semi-fixed costs:

Interest 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 mostly fixed costs, however, you can sell the property of another company and rent it from it (form leasing ), thereby reducing property tax payments
depreciation deductions with a linear method of accrual (evenly for the entire period of use of the property) according to the chosen accounting policy, which, however, can be changed
Payment guards, watchmen , despite the fact that it can be reduced with a decrease in the number of employees and a decrease in the load on checkpoints , remains even when the company is idle, if it wants to keep its property
Payment rent depending on the type of production, the duration of the contract and the possibility of concluding a sublease agreement, it can act as a variable cost
Salary management personnel in the conditions of the normal functioning of the enterprise is independent of the volume of production, however, with the 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 is stopped.

Examples of Variable Costs

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

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

Examples direct variables costs are:

The cost of raw materials and basic materials;
Energy and fuel costs;
The wages of workers engaged in the production of products, with accruals on it.

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

BEP=* Sales proceeds

Or what is the same BEP= = *P (see below for a breakdown of the values)

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

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

Break-even sales volume - 800 / (2600-1560) * 2600 \u003d 2000 rubles. per month. The 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 you can say: “The lower the better. The less you need to sell to start making a profit, the less likely you are to go bankrupt.

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

VER =or VER = =

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

Variable costs in the 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 Cost, Profit and Sales Behavior

Additionally:

BEP (break even point) - break even,

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

VC(unit variable cost) - the value of variable costs per unit of output,

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

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

8.1. uHEOPUFSH Y LMBUUYZHYLBGYS YODETZEL

h LLPOPNYUEULPK MYFETBFKHTE Y OPTNBFYCHOSCHI DPLKHNEOFBI YUBUFP RTYNEOSAFUS FBLIE FETNYOSCH, LBL "UBFTBFSHCH", "TBUIPPDSHCH", "YODETTSLY". oERTBCHYMSHOPE PRTEDEMEOYE LFYI RPOSFIK NPTSEF YULBYIFSH YI LPOPNYUEULYK UNSCHUM.

bFTBFSh- LFP Deaudezobs PHEOLB UFPINPUFY NBFEBMSHETS, FTHDFCHCHESKI, Zhybowychshi, RTytppidoshi, Yozhptnbgypofi, DThzyi Childhpch, Tebmybgya RTpdhlgyy BB, RTPDPD Kneeoya.

LBL CHYDOP Y PRTEDEMEOYS IBFTBFSCH IBTBLFETYHAFUS:

DEOETSOPK PGEOLPK TEUKHTUPCH, PVEUREYUYCHBS RTYOGYR YЪNETEOIS TBMYUOSCHI CHYDPH TEUKHTUPCH;
GEMECHPK HUFBOCHLPK (UCHSBOSCH U RTPY'CHPDUFCHPN Y TEBMYYBGEK RTPDHLGYY CH GEMPN YMY U LBLPK-FP YU UVBDYK LFPZP RTPGEUUB);
PRTEDEMEOOCHN RETYPDPN READER, F. E. DPMTSOSCH VSHCHFSH PFOUEOSCH ABOUT RTPDHLGYA b DBOOSCHK RETYPD READER.

pFNEFYN of the ECE SCDEP CHBTSOPE UCHPKUFCHP BFTBF: EUMY BFTBFSCH OE CHPCHMEYUEOSCH B RTPYCHPDUFCHP TH OE URYUBOSCH (OE RPMOPUFSHA URYUBOSCH) ON DBOOHA RTPDHLGYA, OP BFTBFSCH RTECHTBEBAFUS B BRBUSCH USCHTSHS, NBFETYBMPCH Q FD, BRBUSCH B OEBCHETYEOOPN RTPYCHPDUFCHE, BRBUSCH ZPFPCHPK RTPDHLGYY J F. R. y LFPZP UMEDHEF, UFP IBFTBFSCH PVMBDBAF UCHPKUFCHPN BRBUPENLPUFY Y CH DBOOPN UMHYUBE POY PFOPUSFUS L BLFICHBN RTEDRTYSFYS.

tBUIPPSCH- LFP ЪBFTBFSCH PRTEDEMEOOOPZP RETYPDB READING, DPLHNEOFBMSHOP RPDFCHETSDEOOOSCHE, LLPOPNYUEULY PTBCHDBOOSCHE (PVPUOPCHBOOSCHE), RPMOPUFSHHA RETEOYYE UCHPA UFPYNPUFSH ABOUT TEBMYЪPCHBOOKHAF RBHPDYB ET.

h PFMYYUYE PF ЪBFTBF TBUIPDSCHOE NPZHF VSHCHFSH CH UPUFPSOY ЪBRBUPENLPUFY, OE NPZHF PFOPUYFSHUS L BLFICHBN RTEDRTYSFYS. sing PFTBTSBAFUS RTY TBUYUEFE RTYVSHMY RTEDRTYSFYS CH PFUEFE P RTYVSHMSI Y HVSCHFLBI. RPOSFYE "UBFTBFSCH" YITE RPOSFYS "TBUIPDSCH", PDOBLP RTY PTEDEMEOOOSCHI HUMPCHYSI POY NPZHF UPCHRBDBFSH.

yodetzly- UFP UCHPLKHROPUFSH TBMYUOSCHI CHYDCH IBFTBF ABOUT RTPY'CHPDUFCHP Y RTPDBTSH RTPDHLGYY H GEMPN YMY HER PFDEMSHOSHCHI YUBUFEK. OBRTYNET, YJDETSLY RTPY'CHPDUFCHB - LFP 'BFTBFSCH NBFETYIBMSHOSHCHI, FTHDPCHSCHI, ZHJOBUPCHSCHI Y DTHZYI CHYDPH TEUKHTUPCH ABOUT RTPY'CHPDUFCHP Y RTPDBTSH RTPDHLGYY. LTPNE FPZP, "YODETTSLY" CHLMAYUBAF UREGYZHYUYUEULYE CHYDSCH IBFTBF: EDYOSCHK UPGYBMSHOSHCHK OBMPZ, RPFETY PF VTBLB, ZBTBOFYKOSHCHK TENPOF Y DT. rPOSFYS "ЪBFTBFSCH ABOUT RTPYЪCHPDUFCHP" Y "YODETTSLY RTPYЪCHPDUFCHB" NPZKhF UPCHRBDBFSH Y TBUUNBFTYCHBFSHUS LBL YDEOFYUOSCHE FPMSHLP CH PRTEDEMEOOSHCHI HUMPCHYSI.

pGEOLB YЪDETZEL (ЪBFTBF), B ЪBFEN RPYUL RHFEK YI WOYTSEOIS - PVSBFEMSHOPE HUMPCHYE RTEKHURECHOIS MAVPZP ЖЖЖЕЛФЫЧОПЗП ВЪЪОУБ. UOYTSEOYE HTPCHOS YIDETTSEL, PVEUREYUYCHBEF, RTY RTYYYI TBCHOSHI HUMPCHYSI, TPUF RTYVSHMY, RPMHYUBENPK PTZBOYEBGEK, F.Ye. LLPOPNYUEULHA YZHZHELFYCHOPUFSH HER JHOLGYPOITCHBOYS.

YUUMEDHS RTYTPDH SBFTBF, OEPVIPDYNP PFNEFYFSH, UFP CH VYOEUE UHEEUFCHHAF TBMYUOSCHE YI CHYDSCH (FBVM. 8.1).

fBVMYGB 8.1.

lMBUUYZHYLBGYS IBFTBF

rtyobl LMBUUYZHYLBGYY	zTHRRYTPCHLB IBFTBF
RP OBBYUYNPUFY DMS LPOLTEFOP RTYOYNBENPZP TEYOYS	TEMECHBOFOSHCH Y OETEMECHOFOSHCHE IBFTBFSCH
rp	PUOPCHOSCHE Y OBLMBDOSCHE ЪBFTBFSCH
rp URPUPVH PFOEUEOIS ABOUT UEVEUFPYNPUFSH RTPDHLGYY	rTSNSHCH Y LPUCHEOOOSCHE ЪBFTBFSCH
RP PFOPIEOYA L PVYAENKh RTPY'CHPDUFCHB RTPDHLGYY	RETENEOOSCH Y RPUFPSOOSCHE ЪBFTBFSCH
rp	ZTHRRRYTPCHLB ЪBFTBF RP LPOPNYUEULYN LMENEOFBN
RP NEUFKH ChPOYOLOPCHEOYS IBFTBF	zTHRRYTPCHLB ЪBFTBF RP UVBFShSN LBMSHLHMSGYY

In Fppuli Proteyes Horthbchmeuelulpzp Teyeshius, Chue BBFFBFSh (CRTPYUEN, LBT BPUFHRMOOSA) Ptzbozhyi NPZHF VSBFSh LMBUÜJJTFCHB UPPUCHFUFCHY in Ha Fen, Oblapmshlp Okobyunshchi DMS Polytefpzp RTyoynbenpzp Toyeys. RP LFPNKh LTYFETYA IBFTBFSCH PTZBOYBGYY OEPVIPDYNP RPDTBBDEMSFSH ABOUT TEMECHBOFOSHCH Y OETEMECHBOFOSHCH IBFTBFSCH. FE ЪBFTBFSCH, LPFPTSCHE YЪNEOSAFUS CH TEEKHMSHFBFE RTJOYNBENPZP TEYOYS, OBSCCHCHBAFUUS TEMECHBOFOSHCHNY.ъBFTBFSCH LPNRBOYY, ABOUT LPFPTSHCH RTYOYNBENSCHE TEYOYS CHMYSOIS OE PLBJSCHCHBAF, SCHMSAFUS OEM, F.E.

rTETsDE Yuen THLPCHPDUFCHP PTZBOYBGYY UNPTSEF RTYOSFSH CHCHEYEOOPE TEYEOYE RP LPOLTEFOPK RTPVMENE, ENH OEPVIPDYNP CHLMAYUYFSH Chueh TEMECHBOFOSCHE BFTBFSCH, PFOPUSEYEUS TBUUNBFTYCHBENPNH TEYEOYA A, B BMZPTYFN (RTPGEUU) RTYOSFYS TEYEOYS. CHLMAYUEYEEEEEEEMEEKHBOPOSHES NABFTBF YMY YZOPTTYTPECHE MAVISHESTE DETECTRICS YVETSKET RTYCHEDEF L FPHH, YUFPE TEYCHEY NEOCHTTPH YMY THLPCHPDUFCHB PTZBYYY VKHDAF PUPCBOP ON THE CHEETS WORKS, HT LPEYUYUPN WOREFUE, RTYOSFACE TEYEYUS PLBCHFUS OTEECHINE.

rTPPDPMTSYN TBUUNPFTEOYE LMBUUYZHYLBGYY BLFTBF ABOUT TEMECHBOFOSHCH Y OETEMECBOFOSHCHE, RTPBOBMYYTPCHBCH DBOOSCHE, RTEDUFBCHMEOOSHCH RTYNETE 1.

rTYNET 1. rTEDRPMPTsYN, YUFP PTZBOYBGYS OEULPMSHLP MEF OBBD LHRYMB USCHTSHE B 50000 THW, J H OBUFPSEEE CHTENS X OEE RFU CHPNPTSOPUFY RTPDBFSH FY NBFETYBMSCH YMY YURPMSHPCHBFSH YEE B VHDHEEK RTPDHLGYY B YULMAYUEOYEN CHBTYBOFB CHSCHRPMOEOYS BLBB PF RTPYMPZP UCHPEZP BLBYUYLB, LPFPTSCHK ZPFPCH LHRYFSH CHUA RBTFYA FPCHBTB, ICH YZPFPCHMEOYS LPFPTPZP RPFTEVHAFUS CHUYE HLBBOOSCHE NBFETYBMSCH, OP OE OBNETEO RMBFYFSH OB OEZP VPMSHIE 125,000 THV. dPRPMOYFEMSHOSHE YIDETSLY, UCHSBOOSHCHE AT RETETBVPFLPK NBFETYBMPCH CH FTEVKHENSCHK FPCBT, UPUFBCHMSAF 100,000 THV. UMEDHEF MY LPNRBOY RTYOSFSH L YURPMOEOYA TBUUNBFTYCHBENSCHK BLB? oEUPNOOOOP. IDETTSLY ABOUT NBFETYBM SCHMSAFUS DMS RTYOYNBENPZP TEEYOYS VETBMYUOSCHNY, OETEMECHOFOSHCHNY, FBL LBL POY PUFBOHFUS FENY CE UBNSCHNY OYEBCHYUINP PF FPZP, VKhDEF DBOOFSCHK PHFOYBLB. TEMECBOFOSHCHNY TSE YJDETTSLBNY SCHMSAFUS 100 000 THV. ABOUT CHSHCHRPMOOEOYE BLBLB. eUMMY UPRPUFBCHYFSH 125,000 THV RPUFHRMEOYK U TEMECHBOFOSHCHNY BBFTBFBNY CH 100,000 THV, FP UPFBOCHYFUS RPOSFOSHCHN, RPYUENKH BLB GEMEUPPVTBOP RTYOSFSH. eUMY LPNRBOYS RTYNEF RTEMPTSEOOSCHK BLB, POB HMHYUYF UCHPE ZHOBOUPCHPE RPMPTSEOIE ABOUT 25,000 THV.

rP LLPOPNYUEULPK TPMY CH RTPGEUUE RTPY'CHPDUFCHB BLFTBFSCH NPTsOP TBDEMYFSH ABOUT PUOPCHOSCHE Y OBLMBDOSHCHE.

l PUOPHOSHCHN PFOPUSFUS ЪBFTBFSCH, UCHSBOOSHCHE OERPUTEDUFCHEOOP U FEIOPMPZYUEULYN RTPGEUUPN, B FBLTS U UPDETTSBOYEN Y LURMHBFBGYEK PTHDYK FTHDB.

about BLMBDOSH- TBUIPPSCH ABOUT PVUMHTSYCHBOYE Y HRTBCHMEOYE RTPY'CHPDUFCHEOOOSCHN RTPGEUUPN, TEBMYBGYA ZPFCHPK RTPDHLGYY.

rP NEFPDKh PFOEUEOIS IBFTBF ABOUT RTPYЪCHPDUFCHP LPOLTEFOPZP RTPDHLFB CHSHDEMSAF RTSNSHCH Y LPUCHEOOOSCHE IBFTBFSCH.

pTSNS- LFP ЪBFTBFSCH, UCHSBOOSHCHE U YЪZPFPCHMEOYEN FPMSHLP DBOOPZP CHYDB RTPDHLGYY Y PFOPUYNSCHE OERPUTEDUFCHEOOP ABOUT UEVEUFPYNPUFSH DBOOPZP CHYDB RTPDHLGYY.

lPUCHEOOOSCHE VBFTBFSCH RTY OBMYYUY OEULPMSHLYI CHIDPCH RTPDHLGYY OE NPZHF VSHCHFSH PFOUEOSCH OERPUTEDUFCHEOOP OY ABOUT PDYO OYI Y RPDMETSBF TBURTEDEMEOYA LPUCHEOOOSCHN RHFEN.

DMS PVPUOPCHBOYS LPNNETYUEULPK UFTBFEZYY PTZBOYBGYY CHBTSOPE OBYUEOYE YNEEF LMBUUYZHYLBGYS VBFTBF RP UFEREOY BLCHYUYNPUFY YI PF PVYAENPCH RTPYCHPDUFCHB ABOUT RPUFPSOOSCHEY

rpd RPUFPSOOOCHNY RPOYNBAFUS FBLYE YDETTSLY, PVYAEN LPFPTSCHI B DBOOSCHK NPNEOF OE BCHYUYF OERPUTEDUFCHEOOP PF CHEMYYUYOSCH J UFTHLFHTSCH RTPYCHPDUFCHB, rTYNETSch RPUFPSOOSCHI YDETTSEL - RMBFB B RPNEEEOYS, TBUIPDSCH ON UPDETTSBOYE DBOYK, BFTBFSCH OF TH RPDZPFPCHLH RETERPDZPFPCHLH LBDTPCH, PFYUYUMEOYS B TENPOFOSCHK ZHPOD, BNPTFYBGYS PUOPCHOSCHI ZHPODPCH. fBLYE TBUIPDSCH NPZKhF CHPTBUFY U FEYEOYEN READER, OP POY PUFBAFUS OEYNEOOOSCHNY H PTEDEMEOOOSCHK RTPNETSHFPL READER (OBRTYNET, BTEODOBS RMBFB CH FEYEOOYE ZPDB). FETNYO "RPUFPSOOSCHE" HLBSHCHCHBEF, FBLYN PVTBPN, ABOUT FP, UFP LFY IBFTBFSCH OE YNEOSAFUS BCHFPNBFYUEULY U YNEOEOYEN PVYAENB RTPYCHPDUFCHB. rPUFPSOOSCHE ЪBFTBFSCH NPZKhF YЪNEOYFSHUS RP DTHZPK RTYYUOYOE, OBRTYNET, LBL UMEDUFCHYE LBLPZP-MYVP HRTBCHMEOYUEULPZP TEYOYOS.

DYOBNYLKH UHNNBTOSHCHI Y HDEMSHOSHCHI RPUFPSOOSCHI RBFTBF YMMAUFTYTHAFUS ABOUT TYU. 8.1. J 8.2.

uhhhhhhhhhhhhhh PUFBAFUS OEYNEOOOSCHNY RTY TBMYUOSCHI PVYAENBI DEFEMSHOPUFY, B HDEMSHOSHCHE RPUFPSOOSCHE YEDETSLY HNEOSHYBAFUUS U KHCHEMYYUEOYEN PVYAENB DESFEMSHOPUFY, F.E.

2.5.3. Calculation of conditionally fixed and variable costs of the cost of coal

OBVMADBEFUSS PVTBFOBS ЪBCHYUYNPUFSH.

tyu. 8.1. DYOBNYLB UHNNBTOSCHI

RPUFPSOOSHI IBFTBF

tyu. 8.2. DYOBNYLB HDEMSHOSCHI

RPUFPSOOSHI IBFTBF

rpd RETENEOUSCHNYЪDETSLBNY RPOYNBAFUS ЪBFTBFSCH, PVEYK PVYAEN LPFPTSCHI ABOUT DBOOSCHK NPNEOF READING OBIPDYFUS CH OERPUTEDUFCHEOOOPK ЪBCHYUYNPUFY PF PVYAENPCH RTPYЪCHPDUFCHB Y TEBMYЪBGYY RPDHLBY. RETENEOOCHNY YJDETCLBNY SCHMSAFUS, OBRTYNET, UBFTBFSCH ABOUT RTYPVTEFEOYE USCHTSHS, PRMBFH FTHDB, IOETZYY, FPRMYCHB DMS RTPYCHPDUFCHEOOSHCHI GEMEK, TBUIPPDSH OB FBTH, HRBLPHYLH DMS

dms PRYUBOYS RPCHEDEOYS RETENEOOSCHI RBFTBF YURPMSHHEFUS UREGIBMSHOSHCHK RPLBBFEMSH - LPZHZHYGYEOF LMBUFYUOPUFY (TEBZYTPCHBOYS) IBFTBF. BY IBTBLFETYJHEF UPPFOPYOYE NETSDH FENRBNY YNEOEOYS IBFTBF Y PVYENB DEFEMSHOPUFI:

l \u003d fb / fP,

HERE - LPZHZHYGYEOF LMBUFYUOPUFY (TEBZYTPCHBOYS) ЪBFTBF;

fb - FENR YЪNEOEOYS ЪBFTBF, %;

FP - FENR YЪNEOEOYS PVYAENB DESFEMSHOPUFY, %.

FELHEIE BBFTBSCH UYUYFBAFUS RPUFPSOOSCHNY, EUMY SING OE TEBZYTHAF ABOUT YNEOEOYE PVYAENB DEFEMSHOPUFY (LPZHZHYGYEOF LMBUFYUOPUFY YDETZEL TBCHEO OHMA). obyuyobs U OHMS RP NETE TPUFB PVYAENB DESFEMSHOPUFY POY KHCHEMYYUYCHBAFUS CH PFOPUYFEMSHOP VPMSHYEK RTPRPTGYY, RPFPPNKh RPMKHYUYMY OBCHBOYE RTPZTEUUYCHOSHI RETENEOOSHCHI RBFTBF(LPZHZHYGYEOF LMBUFYUOPUFY VPMSHIE EDYOYGSCHCH). DYOBNYLB UHNNBTOSHCHI Y HDEMSHOSHCHI RTPZTEUUYCHOSHI RETENEOOSCHI YDETZEL RTEDUFBCHMEOB ABOUT TYU. 8.3. BLFEN RP NETE HCHEMYYUEOYS PVYAENB DEFEMSHOPUFY RETENEOOSCHE YODETTSL YЪNEOSAFUS CH PJOBLPCHSCHI U OIN RTPRPTHYSI, Y YI OBSCCHCHBAF RTPRPTGYPOMSHOSHCHNY RETENEOOSCHNYY BFTBFBNY(LPZHZHYGYEOF LMBUFYUOPUFY TBCHEO EDYOYGE). YI RPCHEDEOYE YMMAUFTYTHEFUS ABOUT TYU. 8.4.

tyu. 8.3. DYOBNYLB RTPZTEUYCHOSCHI RETENEOOSHCHIIBFTBF:

B) UHNNBTOSCHI; B) HDEMSHOSHCHI

tyu. 8.4. DYOBNYLB RTPRPTGYPOBMSHOSHCHI RETENEOOSCHI RBFTBF:

B) UHNNBTOSCHI; B) HDEMSHOSHCHI

u DEKUFCHYEN ZHBLFPTB LLPOPNYY ABOUT NBUYFBVE RTPYCHPDUFCHB TPUF RETENEOOSCHI YODETTSEL UVBOPCHYFUS VPME NEDMEOOCHN, YUEN TPUF PVYAENB DEFEMSHOPUFY. LFY IBFTBFSCH RPMKHYUYMY OBCHBOYE DEZTEUYCHOSCHI RETENEOOSCHI YDETZEL(LPZHZHYGYEOF LMBUFYUOPUFY NEOSHIE EDYOYGSCHCH). zTBZHYLY RPCHEDEOYS DEZTEUUYCHOSCHI RBFTBF - UCHPLKHROSCHI Y H TBUYUEFE ABOUT EDYOYGH RTPDHLGYY - RTYCHEDEOSCH ABOUT TYU. 8.5.

tyu. 8.5. DYOBNYLB DEZTEUUYCHOSHI RETENEOOSCHI RBFTBF:

B) UHNNBTOSCHI; B) HDEMSHOSHCHI

RTYCHEDEOOOSCHE TYUKHOLY RPLBJSCHCHBAF, UFP NETsDH DYOBNYLPK BVUPMAFOSCHI Y PFOPUYFEMSHOSHCHI CHEMYUYO IBFTBF UHEEUFCHHEF OBBYUYFEMSHOBS TBOYGB. obrtynet, HDEMSHOSHCHE RPUFPSOOSCHE RBFTBFSCH RTECHTBEBAFUS CH TBOPCHYDOPUFSH DEZTEUUYCHOSCHI RETENEOOSHCHI BFTTBF, B HDEMSHOSHCHE RTPRPTGIPOBMSHOSHCH RETENEOOSCHE RBFTBFSCH - CH CHBTYBOF RPUFPSOSHCHI. NECDH FEN LPMYUEUFCHP YUYUFP RETENEOOSCHI YMY YUYUFP RPUFPSOOSCHI IBFTBF OE FBL HTS CHEMYLP. UMEDPCHBFEMSHOP, DTKHZYN CHBTSOSCHN BURELFPN FEPTYY LMBUUYZHYLBGYY BLFTBF ABOUT RPUFPSOOSCHE Y RETENEOOOSCHE SCHMSEFUS RTPVMENB HUMPCHOPUFY YI RPDTBDEMEOYS.

Also on topic

Scenario of the meeting of Komsomol veterans with students of the school

Competition and entertainment program "Miss Spring", dedicated to International Women's Day (March 8)

Encyclopedia of fairy tale characters: Puss in Boots Puss in Boots what you liked

Ebook Red and Black

The meaning of the film. "Fountain" (2006). Psychological analysis. The meaning of the film “The Fountain of Bakhchisaray”: analysis of the characters’ images