Specific gravity and its calculation is one of the most frequently used indicators. Its calculation is used in statistics, organizational economics, financial analysis economic activity, economic analysis, sociology and many other disciplines. In addition, the indicator specific gravity used when writing analytical chapters of coursework and dissertations.

Initially, specific gravity is one of the ways statistical analysis, or rather even one of the varieties of relative quantities.

The relative size of the structure is the specific gravity. Sometimes the specific gravity is called the share of the phenomenon, i.e. is the element's fraction in total volume totality. The calculation of the share of an element or specific gravity (as you like) is most often carried out as a percentage.

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Formula for calculating specific gravity

The formula itself can be presented in different interpretations, but its meaning is the same and the principle of calculation is the same.

Two important rules:

— The structure of the phenomenon should always be equal to 100%, no more, no less, if adding the fractions of 100 does not work out, then do additional rounding, and the calculations themselves are best done with hundredths.

- The structure of what you are calculating is not so important - the structure of assets, the share of income or expenses, the share of personnel by age, gender, length of service, education, the share of products, the structure of the population, the share of costs in the cost - the meaning of the calculation will be the same, divide the part by the total, multiply by 100 and get the specific gravity. Do not be afraid different words in the text of the problem, the calculation principle is always the same.

Example of specific gravity calculation

We check the sum of the shares ∑d = 15.56+32.22+45.56+6.67 = 100.01%, with this calculation there is a deviation from 100%, which means it is necessary to remove 0.01%. If we remove it from the 50 and older group, the adjusted share of this group will be 6.66%.

We enter the obtained data into the final calculation table

All direct problems for determining specific gravity have this calculation principle.

Complex structure - There are situations when the source data presents a complex structure and several groupings are made within the phenomenon. The object is divided into groups, and each group, in turn, is not yet a subgroup.

In such a situation, there are two ways to calculate:

– either we calculate all groups and subgroups according to a simple scheme, divide each number by the final data;

- either we count groups from the general given, and subgroups from the value of the given group.

We use a simple structure calculation. We divide each group and subgroup by the total population. Using this method of calculation, we find out the share of each group and subgroup in the total population. When checking, you will only need to add up the groups - in this example, the urban and rural population in the total number, otherwise if you add up all the data, the sum of the shares will be 200%, and a double count will appear.

We enter the calculation data into the table

Let's calculate the share of each group in the total population and the share of each subgroup in the group. Share of urban and rural population in the total population will remain the same as in the calculation above 65.33% and 34.67%.

But the calculation of the shares of men and women will change. Now we will need to calculate the proportion of men and women in relation to the size of the urban population or rural population.

That's all. Nothing complicated or difficult.

Good luck to everyone in their calculations!

If something in the article is not clear, ask questions in the comments.

And if suddenly someone finds it difficult to solve problems, contact the group and we will help!

Catalog: share of variable costs in price formula

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When analyzing the share of costs, indicators of both the total share of costs in production and the share of individual costs (for example, material or their components - raw materials, energy) are used. The formula for calculating the share of costs in production can be presented as follows: costs/cost * 100%.

For example, the cost of production at an enterprise consists of the cost of raw materials (150 thousand rubles), wages of workers (100 thousand rubles), rent (50 thousand rubles) and energy costs (20 thousand rubles). Thus, the cost is 320 thousand rubles. It remains to determine what share falls on each of the cost groups. Thus, the share of costs for raw materials is 47% (150/320*100), for wages - 31% (100/320*100), for rent - 16% (50/320*100), the remaining 6% is for electricity .

Types of production costs

As a rule, for analysis, not the total costs of the enterprise are used, but individual groups of costs. The following cost groups are most often used in economic analysis:

Material costs - the cost of materials, semi-finished products and raw materials purchased externally, this also includes the cost of transportation services, customs duties;

Energy costs cost of electricity costs;

Labor costs - wages, compensation, benefits of the main production personnel of the enterprise;

Contributions for social needs;

Depreciation of fixed assets - the amount of deductions for the restoration of fixed assets;

Other expenses (for example, rent, loan payments).

Production cost structure analysis

An analysis of the share of costs must be carried out to understand the structure of product costs and ways to reduce them. By reducing costs, the profit and profitability of the enterprise increases.

In various industrial sectors, the share of certain costs is different. Depending on which costs predominate, we can distinguish material-intensive, labor-intensive, energy-intensive industries and segments with a high weight of depreciation costs.

Material-intensive industries include, for example, food and light industry. In this case, the largest share of costs falls on raw materials and supplies for production. A reduction in the amount of raw materials used in production (due to rational savings) or its cost leads to a reduction in costs and an increase in the profit of the enterprise.

Labor-intensive industries include coal and mining. Here the main costs fall on the wage fund and social contributions. The profitability of production can be increased by optimizing the number of personnel.

Energy-intensive industries include metallurgical production. The most important factor in increasing the return on production is reducing energy consumption and reducing energy intensity.

Industries with a high share of depreciation costs are, for example, the oil and gas industry. If there is an increase in the share of depreciation in costs and in the cost of products, this indicates a decrease in capital productivity.

As a rule, the analysis of the share of costs is carried out in dynamics in relation to the previous period, or by comparing it with planned values ​​for the reporting period.

4. The share of material costs in the cost of production

where is the total cost of manufactured products (works, services) of the enterprise, million rubles/year.

It reflects not only the level of use of material inputs, but also the structure of production - whether its production is material-intensive or not.

5. Material input utilization rate ,

where is the actual amount of material costs for the production and sale of products (works, services) of the enterprise, million rubles/year;

– the planned amount of material costs, recalculated to the actual output of products (works, services) of the enterprise, million rubles/year.

It shows how economically material resources are used in the production process: whether they are overused or not.

Particular indicators of the efficiency of using material resources and the algorithm for their calculation are given in Table. 2.

Table 2 Particular indicators of the efficiency of use of material resources

3. Analysis of material consumption of products

In the process of analysis, they study:

1. implementation of the plan and dynamics of indicators of the use of material resources: determine the percentage of plan implementation, absolute and relative deviation from the plan, basic and chain growth and increment rates;

2. reasons for deviations;

3. factors causing changes in the total material consumption (material productivity) of products, and their impact on the identified deviation;

4. In-production reserves for saving material resources and developing measures for their implementation.

multiple: ME = MZ / TP;

multiplicative: ;

additive:

where is the ratio of all material costs and direct material costs;

Material consumption of products based on direct material costs, rubles;

Material consumption of products for other materials, rub.

Method 1

Let's consider a multiplicative factor model.

It shows that the indicator of the total material intensity of products is influenced by the following first-order factors:

1. Change in the ratio of all material costs and direct material costs;

2. Change in the material intensity of products based on direct material costs.

The influence of first order factors can be calculated various methods: chain supports, absolute and relative differences, logarithm and integration, etc. We use the method of absolute differences (Table 8.3).

Factors of the second and subsequent orders include factors that influence changes in the material intensity of products in terms of direct material costs.

The material intensity of products based on direct material costs can be calculated using the formulas:

(option 1);

(option 2),

Where - number of i's products, pcs./year;

Specific direct costs j's material resources for the production of the i-th product, thousand rubles/kg;

Consumption level (consumption rate) of the j-th material resources for the i-th product, kg/piece;

Wholesale price of the i-th product, thousand rubles/piece;

Selling price per unit flow j-x material resources consumed i-th product, thousand rubles/kg;

Specific weight i's products in the total cost of their production, in shares,

where is the volume of production of the i-th and all products of the enterprise, million rubles/year;

Specific material consumption of the i-th product based on direct material resources, rubles/piece.

From the above formulas it is clear what factors influence the change in the material intensity of products in terms of direct material costs.

The influence of these factors on changes in the material intensity of products based on direct material costs can be calculated using the method of chain substitutions (Tables 3 and 4).

Table 3

Algorithm for calculating the influence of factors

changes in the total material consumption of products

Option 1

Algorithm for calculating the influence of factors on change

total material consumption of products

Option 2

Method 2

In accordance with this methodology, the general indicator of material intensity of products is indicated by the influence of changes in particular indicators of material intensity: raw material intensity of products (), semi-finished product intensity (), fuel intensity of products (), energy intensity of products () and material intensity of products for other material costs ().

With the additive type of factor models, the influence of factor indicators of the first level on the effective indicator is determined by direct calculation by comparing the corresponding actual indicators with their basic value (with the plan, the fact of the previous year).

Each of the first-order factors is influenced by the same second- and third-order factors as general indicator material consumption of products, considered in method 1 (options 1 or 2).

Second-order factors according to option 1 include changes:

1. structure of manufactured products;

2. the level of corresponding material costs for individual products, characteristic of a given particular indicator of the material intensity of products (raw materials, or semi-finished products, or fuel, or energy and other material costs);

3. wholesale prices per unit of consumption of relevant material resources;

4. selling prices for products.

The methodology for analyzing the influence of second- and third-order factors (specific material intensity) on changes in the corresponding partial indicators of product material intensity is similar to that considered in option 1 or 2 with the only difference that here, when analyzing second-order factors, the following are taken into account:

not all direct material costs, but their specific types, depending on the impact of which particular indicator is assessed on the change in the general effective indicator of material intensity;

changes in prices not for all material resources, but for specific types of them.

Let's consider the methodology for analyzing second-order factors for a general indicator of material intensity of products using the example of semi-finished product capacity.

The overall change in the effective indicator of material intensity of products due to its semi-finished product capacity:

where is the planned and actual semi-finished product capacity, r.

,

where , - planned and actual number of i-th products, pcs./year;

- planned and actual specific semi-finished product capacity of i-th products, thousand rubles/piece;

- planned and actual quantity of j-th semi-finished products spent on i-x production products, pcs.;

- planned and actual selling price of the j-th semi-finished product and component used for the production of the i-th product, thousand rubles/piece;

Planned and actual selling price of the i-th product, thousand rubles/piece;

The influence of second-order factors on the change in semi-finished product capacity, and, consequently, in the material intensity of products, is calculated using the chain substitution method.

Method 3

In accordance with this methodology, the analysis of product material intensity is carried out using a multiple factor model:

Where the sum of direct (variable) and fixed material costs, thousand rubles/year.

As a result, the material intensity of products depends on the same factors as the material intensity of products for direct material costs according to method 1 (options 1 or 2), and the amount of fixed material costs. The influence of these factors on changes in the total material intensity of products is determined by the method of chain substitutions.

Then the change in the total material intensity of products (according to option 1 of method 1) due to changes:

1. Structures of manufactured products

2. Specific direct j-th material costs for the i-th product, total

2.1. Consumption level (consumption rate) of the j-th material resources for the i-th product, total

2.2.Wholesale price per unit of consumption of the j-th material resources for the i-th product, total

3. Amounts of fixed material costs

4.Wholesale price for the i-th product

LITERATURE

1. Gruzinov V.P., Gribov V.D. Enterprise Economics: Textbook. manual – M.: Finance and Statistics, 2005. – 208 p.

Labor productivity growth. It is desirable that the growth rate of labor productivity outpace the growth rate of technical equipment of labor. Otherwise, there is a decrease in capital productivity. Analysis of the enterprise's provision with material resources Material resources cannot be stored for future use. Analysis of an enterprise's supply of raw materials cannot be assessed by simple...

From implementation. In general, it can be noted that all indicators of return on investment of the enterprise are at high level, which indicates a fairly effective investment of the enterprise’s funds. CHAPTER 2 ANALYSIS OF THE ENTERPRISE'S LABOR RESOURCES 2.1 Theoretical basis analysis of the enterprise's supply of labor resources Definition labor resources as an economic...

Rhythm, coefficient of variation. 2. Analysis of the use of material resources at the enterprise using the example of Donetsk Metallurgical Plant OJSC. 2.1. Analysis of the efficiency of use of material resources. Increasing the efficiency of use of material resources leads to a reduction in material costs for production, a reduction in its cost and an increase in profits. All...

1) The item of labor costs has the largest share (40.6% and 41.4% in 1998 and 1999). Moreover, in 1999, labor costs increased by 9.3% due to an increase in salaries for RUS employees.

2) The second place in terms of share is occupied by expenses for social taxes (15.4% and 15.8% in 1998-1999)

3) The third place in 1999 in terms of specific gravity is occupied by the article - materials, fuel, spare parts. parts. Moreover, in 1999, expenses for this item increased by 53.7% compared to 1998. The reason is an increase in prices for fuels and lubricants and materials.

It should also be noted that tax costs increased by 30.3%. The reason is the increase in tax rates.

Cost savings are observed for other cost items.

In the item “Other expenses” the savings amounted to 19%

Electricity savings 16%

According to the article, depreciation is 12%

In general, the costs of core activities in 1999 increased by 7.2%. The main impact on the increase in costs was exerted by the following cost items:

Materials, fuel, spare parts parts (5.2%);

Labor costs (3.7%);

Deduction for social taxes (1.64%).

Based on the data obtained, we will construct a graph of the cost structure. Rice

We will perform the calculation and analysis of the cost structure using the data in Table 20. Calculation of the cost of services by cost item makes it possible to assess the impact of each item on the unit cost of communication services. RUR 100 is charged per unit of communication services. income.

Analysis of the cost by cost item shows that the largest share in the cost of a unit of communication services is occupied by:

The wage fund (44.6 rubles/100 rubles) and there is a decrease in the cost of this cost item by 3.3 rubles

Social tax contributions are 17.1 rubles/100 rubles. The reduction in cost in 1999 amounted to 1.1 rubles.

Materials, fuel, spare parts parts (14.8 rubles/100 rubles) The increase in cost for this item amounted to 3.3 rubles.

Depreciation (9.8 rubles/100 rubles). There is a decrease due to the write-off of fixed assets.

Other expenses (9.3 rubles/100 rubles) Mainly for the supply of heat energy by RUPS

Complete repair (7.9 rubles/100 rubles). Moreover, for this item there is a decrease in cost by 1.6 rubles.

An assessment of the impact of cost items on changes in the unit cost of communication services shows that these are material costs and taxes.

Table 20 - Costing and cost structure

We will conduct an analysis of costs by communication sub-industries, which allows us to assess the dynamics of the costs of a given sub-industry by cost item, assess the structure and impact of each cost item on the total costs of the sub-industry.

We will perform the analysis using tables.

1) Long-distance telephone communication (table No. 21)

The largest share in the structure of expenses of the sub-industry is occupied by the following cost items:

Payroll fund (45.4%);

Social tax contributions (17.4%);

Materials, fuel, spare parts parts (12.3%);

Depreciation (8.3%);

Other expenses (7.6%).

Table 21 – Dynamics of costs for MTS